Reports
Commonwealth of Virginia Single Audit Report for the Year Ended June 30, 2023
Applicable Fiscal Year: 2023
Report Category: Internal Control and Compliance
Organizations: Department of Accounts, Department of Behavioral Health and Developmental Services, Department of Corrections, Department of Criminal Justice Services, Department of Education, Department of General Services, Department of Health, Department of Housing and Community Development, Department of Human Resource Management, Department of Medical Assistance Services, Department of Motor Vehicles, Department of Planning and Budget, Department of Social Services, Department of Taxation, Direct Aid to Public Education, Lottery Department, University of Virginia, University of Virginia Academic Division, University of Virginia Medical Center, Virginia College Savings Plan, Virginia Commonwealth University, Virginia Department of Transportation, Virginia Employment Commission, Virginia Information Technologies Agency, Virginia Retirement System
Summary
This report fulfills the audit requirement the Commonwealth commits to when it accepts federal funds and includes our results from testing internal controls in support of the Commonwealth’s Annual Comprehensive Financial Report (ACFR). For fiscal year 2023, $29.3 billion in federal expenses were subject to audit under the Single Audit. While this is a 1.2% decrease from the prior year, it is a 99% increase from 2019’s pre-pandemic expenses. We audited seventeen federal programs, disclaiming an opinion on the Low-Income Household Water Assistance Program, issuing a qualified opinion for the Temporary Assistance for Needy Families Program, and issuing unmodified opinions for the other 15 federal programs. The Single Audit report contains 109 findings, 57% relate to information system security.