The Auditor of Public Accounts has oversight authority related to fraud committed by state government employees and local constitutional officers, which include the Circuit Court Clerks, Commissioner of the Revenue, Treasurer, Sheriff, and Commonwealth’s Attorney. For local constitutional officers, our oversight only extends to state funds collected, not local funds. Our office does not have law enforcement capabilities and is primarily consulted in investigations of a financial nature that require expertise in accounting and financial controls.
Section 30 -138 of the Code of Virginia requires state agencies, courts, and local constitutional officers (Treasurers, Commissioners of the Revenue, Sheriffs, and Commonwealth’s Attorneys) to report to the Auditor of Public Accounts (Auditor), the State Inspector General, and the Superintendent of State Police (Superintendent) when:
The notification requirements allow the Auditor, State Inspector General, and State Police to determine the best course of action in investigating potential fraud.
Some Examples of fraud to report:
Please note that we do not investigate allegations involving:
The report should be in writing (either via postal mail or e-mail) and should be provided when you initially determine there is a reasonable possibility that fraud has occurred. Entities required to report under § 30-138 of the Code of Virginia cannot hire any person, firm, corporation, or other legal entity to investigate or audit information reported without first obtaining approval from our office and the Superintendent of State Police. However, entities may use their employees to audit the circumstances reported to prevent loss of assets. Once you are aware of the reasonable possibility of fraud, please do not wait to perform an investigation as it is better to check with us, the State Inspector General, and with the State Police, so we can mutually determine the best course of action. All notifications should be sent to ReportFraud@apa.virginia.gov or P.O. Box 1295, Richmond, Virginia 23218. If you have confidential information to transmit, please let us know and we will provide instructions for accessing our secure portal.