Applicable Fiscal Year: 2023
Report Category: Internal Control and Compliance
Organization: Office of the Attorney General
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:
For the areas tested, we found:
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.