Our audit of the Office of the Attorney General and Department of Law (Office) and the Division of Debt Collection (Division) for the fiscal year ended June 30, 2023, included a review of internal controls over the following areas:

 

·             Operational expenses

 

·             Billings for legal services

 

·             System access

 

·             Information system security

 

·             Division of Debt Collection

 

·             Opioid Abatement Fund

 

·             Federal Asset Forfeiture Fund

 

For the areas tested, we found:

 

·    proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and financial reporting system;

 

·       matters involving internal control and its operation necessary to bring to management’s attention that also represent instances of noncompliance with applicable laws and regulations, or other matters required to be reported; and

 

·             adequate corrective action with respect to prior audit findings identified as complete in the Findings Summary included in the Appendix.

 

In the section titled “Audit Findings and Recommendations,” we have included our assessment of the conditions and causes resulting in the internal control and compliance findings identified through our audit as well as recommendations for addressing those findings.  Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the findings and develop and appropriately implement adequate corrective actions to resolve the findings as required by the Department of Accounts in Topic 10205 – Agency Response to APA Audit of the Commonwealth Accounting Policies and Procedures Manual.  Those corrective actions may include additional items beyond our recommendations.

 

We did not review management’s corrective action on prior year findings identified as deferred in the Findings Summary included in the Appendix.  We will follow up on these findings in a future audit.