Reports

Treasury OIG should follow-up with the Commonwealth of Virginia (Virginia) management on necessary reporting corrections. Specifically, Items Not Listed Above (INLA) description corrections are needed in the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Direct Payments greater than or equal to $50,000 payment types. In addition, Treasury OIG should pursue obtaining documentation from Virginia management for Contracts greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals. Based on Virginia’s responsiveness to Treasury OIG’s requests and its ability to provide documentation, Treasury OIG should determine if a focused audit is feasible for Contracts, Transfers, and Direct Payments greater than or equal to $50,000, as well as Aggregate Reporting less than $50,000 and Aggregate Payments to Individuals. In addition, Treasury OIG should work with Virginia management to determine whether there are any additional costs attributable to Virginia Department of Emergency Management (VDEM) and Virginia Department of Health (VDH) and to ensure that Virginia management makes any necessary corrections to those balances. Also, Treasury OIG should follow-up to obtain the status of the 2021 Single Audit Annual Comprehensive Financial Report finding.