Commonwealth of Virginia Single Audit Report for the Year Ended ...

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February 9, 2012 The Honorable Robert F. McDonnell Governor of Virginia The Honorable Charles J. Colgan Chairman, Joint Legislative Audit and Review Commission We are pleased to submit the statewide Single Audit Report of the Commonwealth of Virginia for the fiscal year ended June 30, 2011. The Single Audit Report for the Commonwealth of Virginia discloses the Commonwealth’s compliance with requirements applicable to major federal financial assistance programs. The statewide Single Audit Report provides the General Assembly and agency management with a means to determine how internal controls affect federal funds and whether agencies are complying with federal laws and regulations. I would like to express my appreciation to the many individuals whose efforts assisted in preparing this report. This report could not have been accomplished without the professionalism and dedication demonstrated by the staff within this Office. We would like to recognize the agency and institution management and federal program and financial staffs for their cooperation and assistance in resolving single audit issues. We believe this report represents a significant indication of the sound fiscal operations of federal funds in the Commonwealth. The report should greatly assist agency management in administering federal programs and enhance their dealings with federal agencies. GDS/clj AUDITOR OF PUBLIC ACCOUNTS 1
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Commonwealth of Virginia, as of and for the year ended June 30, 2011, which collectively comprise the Commonwealth’s basic financial statements and have issued our report thereon dated December 15, 2011. Our report includes a reference to other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other auditors audited the financial statements of certain component units of the Commonwealth as described in our report on the Commonwealth’s financial statements and Note 1.B. to the financial statements. This report does not include the results of the other auditors’ testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. The financial statements of the Hampton Roads Sanitation District Commission, Science Museum of Virginia Foundation, Virginia Museum of Fine Arts Foundation, Danville Science Center, Inc., and Library of Virginia Foundation, which were audited by other auditors upon whose reports we are relying, were audited in accordance with auditing standards generally accepted in the United States of America, but not in accordance with Government Auditing Standards. Internal Control Over Financial Reporting Management of the Commonwealth of Virginia is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the Commonwealth’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Commonwealth’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Commonwealth’s internal control over financial reporting. 2
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COMMONWEALTH OF VIRGINIA Schedule o
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is classified as direct expenditure
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Federal Department Detail Amount Ex
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$205,061 are not included in the ac
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financial assistance will be reflec
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COMMONWEALTH OF VIRGINIA CONTACT LI
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Commonwealth of Virginia Single Audit Report for the Year Ended ...

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