Joint Legislative Audit and Review Commission Presentation of Annual - - PowerPoint PPT Presentation

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Joint Legislative Audit and Review Commission Presentation of Annual - - PowerPoint PPT Presentation

Jan 12, 2023 144 likes •439 views

Joint Legislative Audit and Review Commission Presentation of Annual Work Plan _____________________________________ May 12, 2014 Martha S. Mavredes, Auditor of Public Accounts Staci A. Henshaw, Deputy Auditor Joint Legislative Audit and

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Joint Legislative Audit and Review Commission

Presentation of Annual Work Plan _____________________________________ May 12, 2014 Martha S. Mavredes, Auditor of Public Accounts Staci A. Henshaw, Deputy Auditor

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Joint Legislative Audit and Review Commission

Overview

  • Strategic Planning
  • Other Activities
  • Staffing
  • Prior Work Plan Results
  • Work in Progress
  • Proposed 2015 Work Plan

http://www.apa.virginia.gov Page 2

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Joint Legislative Audit and Review Commission

Strategic Planning Areas

  • Office Structure
  • Work Plan Development and Staffing
  • Focus on Staff
  • Project Processes
  • Innovative Audit Approaches
  • Reporting and Communicating Results
  • Methods of Communication

http://www.apa.virginia.gov Page 3

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Joint Legislative Audit and Review Commission

Strategic Planning Initiative – 2015 Accomplishments

  • Purchased software to help us improve
  • ur business intelligence and data

analysis capabilities

  • Redesigned report cover and formatting
  • Provided training to all audit staff on

innovative audit approaches

  • Developed new progression path for

staff

http://www.apa.virginia.gov Page 4

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Joint Legislative Audit and Review Commission

Other Activities

  • Respond to proposals for changes to

accounting and auditing standards

  • Make presentations to General

Assembly and local government groups

  • Maintain Commonwealth Data Point
  • Perform quality control reviews of CPA

firms auditing Virginia local governments

Page 5 http://www.apa.virginia.gov

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Joint Legislative Audit and Review Commission

Other Accomplishments

  • On March 31st, the

APA was recognized as one of Richmond’s Top 50 Workplaces in the Metro Business section of the Richmond Times- Dispatch.

http://www.apa.virginia.gov Page 6

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Joint Legislative Audit and Review Commission

Staffing Overview

  • Approved

130

  • Actual staff

June 1, 2011 105 June 1, 2012 109 June 1, 2013 111 June 1, 2014 115

http://www.apa.virginia.gov Page 7

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Joint Legislative Audit and Review Commission

Prior Work Plan Results

  • Issued 468 Reports

– Including financial statement, financial related and special reviews – Including audit of the Commonwealth’s financial statements (CAFR) and federal programs (Single Audit)

http://www.apa.virginia.gov Page 8

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Joint Legislative Audit and Review Commission

Prior Work Plan Results: Key Reports

  • Department of Game and Inland

Fisheries

  • Norfolk State University
  • State Corporation Commission
  • Virginia School for the Deaf and Blind

http://www.apa.virginia.gov Page 9

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Joint Legislative Audit and Review Commission

Prior Work Plan Results: Key Reports

  • Review of the Governance Structure
  • ver the Virginia Railway Express
  • Progress Report on the Electronic

Health and Human Resources Program – Virginia’s Medicaid Modernization Solution

http://www.apa.virginia.gov Page 10

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Joint Legislative Audit and Review Commission

Prior Work Plan Results: Key Reports

  • Review of the Management Agreement

between CGI and the Department of Taxation

  • Review of Retail Sales and Use Tax

Collection and Distribution Processes

http://www.apa.virginia.gov Page 11

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Joint Legislative Audit and Review Commission

Prior Work Plan Results: Key Reports

  • Agencies of Secretary of Finance
  • Agencies of Secretary of Health and

Human Resources

  • Agencies of the Secretary of

Transportation

http://www.apa.virginia.gov Page 12

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Joint Legislative Audit and Review Commission

Prior Year Work Plan Results: Key Reports

  • Review of Capital Outlay Funding and

Cash Flow Processes

  • 2013 State of Information Security in the

Commonwealth of Virginia

  • Continue to review and investigate

frauds and other complaints

http://www.apa.virginia.gov Page 13

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Joint Legislative Audit and Review Commission

Work in Progress: Agency Audits

  • Department of Business Assistance
  • Department of Conservation and

Recreation

  • Department of Emergency Management
  • Department of Game Inland Fisheries

http://www.apa.virginia.gov Page 14

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Joint Legislative Audit and Review Commission

Work in Progress: Special Reports

  • Department of Transportation’s Asset

Management System

  • Status Report on Electronic Health and

Human Resources Program – Virginia’s Medicaid Modernization Solution

  • Study of the Usage of Sub-recipient

Schedule of Expenditure of Federal Awards

http://www.apa.virginia.gov Page 15

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Joint Legislative Audit and Review Commission

Work in Progress: Special Reports

  • Review of Performance Measures
  • Review of Surplus Procedures for

Electronic Devices with Storage

  • Statewide Review of Teleworking Data

Risks

  • Statewide Review of Mobile Devices

http://www.apa.virginia.gov Page 16

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Joint Legislative Audit and Review Commission

Work in Progress: Special Reports

  • Higher Education Alternative Financing

Study

  • Security of Internet Facing Websites
  • Statewide Review of Travel
  • Study of the Bureau of Facilities

Management

http://www.apa.virginia.gov Page 17

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Joint Legislative Audit and Review Commission

Proposed 2015 Work Plan

  • Annual work plan = work performed

during most of fiscal year 2015

  • CAFR, Statewide Single Audit,

mandatory and special projects are major focus

  • Risk model used to evaluate the audit

work to be performed with remaining resources

http://www.apa.virginia.gov Page 18

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Joint Legislative Audit and Review Commission

Work Plan Comparison Proposed FY 2015 Work Plan 128,095 Prior Year Work Plan 125,100 Increase 2,995 FY 2015 work plan allows for completion of projects carried forward from the prior year

http://www.apa.virginia.gov Page 19

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Joint Legislative Audit and Review Commission

Total Hours by Function

Statewide and Agency Projects: Special Projects 10,355 Judicial Branch 325 Executive Departments 85,320 Cycled Agencies 4,000 Independent Agencies 7,495 Local Governments, Clerks, and Courts 20,600 TOTAL WORK PLAN 128,095

http://www.apa.virginia.gov Page 20

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Joint Legislative Audit and Review Commission

Hours by Executive Departments

Executive Offices and Administration 2,460 Agriculture and Forestry 600 Commerce and Trade 3,710 Education (including Higher Ed) 40,630 Finance 15,545 Health and Human Resources 10,575 Natural Resources 80 Public Safety 4,015 Technology 1,400 Transportation 5,605 Veterans Affairs and Homeland Security 700 Total Hours by Executive Departments 85,320

http://www.apa.virginia.gov Page 21

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Joint Legislative Audit and Review Commission

Types of Special Projects

  • Projects Required by Legislation,

Statute, or Appropriation Act

  • Projects Determined by an Analysis of

Risk

http://www.apa.virginia.gov Page 22

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Joint Legislative Audit and Review Commission

Special Projects: Required by Legislation, Statute, or Appropriation Act

  • Maintaining Commonwealth Data Point

Internet Database

  • Review of Performance Measures
  • Capital Project Cash Flow Requirements
  • APA Annual Report
  • MEI Project Approval Commission

http://www.apa.virginia.gov Page 23

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Joint Legislative Audit and Review Commission

Special Projects: Risk Based Analysis

  • Review of the Commonwealth’s Cardinal

System Implementation and its Oversight

  • Review of Independent Financial

Systems and Recommendations of Future Cardinal Functionality

http://www.apa.virginia.gov Page 24

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Joint Legislative Audit and Review Commission

Special Projects: Risk Based Analysis

  • Review of Integration Challenges

between Virginia’s Procurement and Financial Systems

  • Statewide Review of Voyager Fuel Card

Program

  • Statewide Review of Vehicle Usage

http://www.apa.virginia.gov Page 25

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Joint Legislative Audit and Review Commission

Special Projects: Risk Based Analysis

  • Review for Potential Improper Benefit

Payments

  • Review of Non-General Fund Budgeting

Process

  • Study of Accountability and Oversight of

Independent Government-like Organizations

http://www.apa.virginia.gov Page 26

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Joint Legislative Audit and Review Commission

Special Projects: Risk Based Analysis

  • Comparative Report for Higher

Education

  • State of Information Security in the

Commonwealth

  • Progress Report on Selected Systems

Development Projects in the Commonwealth

http://www.apa.virginia.gov Page 27

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Joint Legislative Audit and Review Commission

http://www.apa.virginia.gov

Requested Actions

  • Approval of the Overall Work Plan

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