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

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Internal Control Over Compliance Management of the Commonwealth is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the Commonwealth’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Commonwealth’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, we identified certain deficiencies in internal control over compliance that we consider to be significant deficiencies as described in the accompanying “Schedule of Findings and Questioned Costs” as items 11-18 through 11-26. A significant deficiency in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. The Commonwealth’s responses to the findings identified in our audit are described in the accompanying “Schedule of Findings and Questioned Costs.” We did not audit the Commonwealth’s responses and, accordingly, we express no opinion on them. Schedule of Expenditures of Federal Awards 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 as of and for the year ended June 30, 2011, and have issued our report thereon dated December 15, 2011. Our audit was performed for the purpose of forming our opinions on the financial statements that collectively comprise the Commonwealth’s basic financial statements. The accompanying “Schedule of Expenditures of Federal Awards” is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to 5
prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain other procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects, in relation to the basic financial statements taken as a whole. This report is intended solely for the information and use of the Governor and General Assembly of Virginia, management, federal awarding agencies, and pass-through agencies, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution should not be limited. AUDITOR OF PUBLIC ACCOUNTS February 9, 2011 (except as related to the Report on the Schedule of Expenditures of Federal Awards, as to which the date is December 15, 2011) 6
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Page 11 and 12: 84.318, 84.386 Educational Technolo
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Page 35 and 36: ecord of the individuals receiving
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Page 39 and 40: alternative solutions with the Depa
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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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CFDA # Federal Program Name Amount
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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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