Office of the Virginia Auditor of Public Accounts

Office of the Virginia Auditor of Public Accounts
Name	Office of the Virginia Auditor of Public Accounts
Formed	1782
Jurisdiction	Commonwealth of Virginia
Chief1 name	Matthew J. Geary
Chief1 position	Auditor of Public Accounts

Office of the Virginia Auditor of Public Accounts is the independent state auditor institution charged with financial and performance auditing of entities in the Commonwealth of Virginia. The office provides objective accountability assessments for agencies such as the Virginia Department of Transportation, the University of Virginia, the Virginia Lottery, and the Virginia Retirement System. Its work affects budgeting decisions in the Virginia General Assembly, interactions with the Governor of Virginia, and oversight by entities like the Joint Legislative Audit and Review Commission.

History

The office traces roots to post-Revolutionary institutions established during the tenure of Thomas Jefferson and contemporaries such as Patrick Henry and James Madison who shaped early Virginia House of Delegates fiscal oversight. Formalization occurred in the late 18th century alongside offices like the Chesapeake Bay Committee and the Virginia State Library. Over the 19th century the office navigated crises involving the American Civil War, reconstruction under figures like Francis Harrison Pierpont, and financial reforms prompted by episodes comparable to the Panic of 1837. In the 20th century the office modernized audit techniques influenced by federal standards from the U.S. Government Accountability Office and professional bodies including the American Institute of Certified Public Accountants and the Association of Local Government Auditors.

Organization and Leadership

The Auditor reports to the Virginia General Assembly and operates within an organizational structure with divisions resembling those in the U.S. Department of the Treasury and state counterparts like the California State Auditor and the New York State Comptroller. Leadership includes the elected Auditor (paralleling positions such as the Treasurer of Virginia and the Attorney General of Virginia), deputy auditors, and division chiefs overseeing financial audit, performance audit, information technology audit, and procurement review. Staff recruitment and professional development reference certifications such as Certified Public Accountant and standards from Institute of Internal Auditors curricula. Collaboration occurs with institutions like the Commonwealth's Comptroller's Office, the Virginia Department of Accounts, and external partners such as the Government Finance Officers Association.

Powers and Responsibilities

Statutory authority derives from provisions enacted by the Virginia General Assembly and interacts with the Code of Virginia provisions governing fiscal administration. The office examines financial statements of entities including the Virginia Community College System, the Department of Behavioral Health and Developmental Services, and independently chartered institutions like Virginia Commonwealth University. Responsibilities encompass issuing opinions on financial condition, testing internal controls with reference to Committee of Sponsoring Organizations of the Treadway Commission frameworks, and reporting potential fraud or mismanagement to prosecutorial bodies such as the Virginia State Police and local Commonwealth's Attorney offices. The Auditor also supports legislative oversight through briefings to committees like the House Appropriations Committee and the Senate Finance and Appropriations Committee.

Audit Types and Methodologies

Audit types include financial statement audits comparable to those used by the U.S. Securities and Exchange Commission for public companies, compliance audits assessing adherence to statutes and grants such as those administered under Department of Education programs, performance audits evaluating program effectiveness like studies often produced by the Office of Management and Budget, and information technology audits of systems paralleling reviews in the National Institute of Standards and Technology. Methodologies incorporate risk assessment models used by the Government Accountability Office, sampling approaches championed by the American Statistical Association, and data analytics techniques similar to those applied by the Internal Revenue Service and the Federal Reserve Board. Audit reports follow formats compatible with accounting guidelines promulgated by the Financial Accounting Standards Board and state-level reporting expectations.

Notable Reports and Impact

The office has published audits that influenced policy debates involving the Virginia Department of Transportation funding structure, oversight of the Virginia Retirement System investments, and procurement practices in large projects comparable to controversies at Dulles International Airport expansions and the Silver Line (Washington Metro) development. Reports have prompted corrective actions by executives similar to reforms adopted by the University of Virginia Medical Center, contractual renegotiations with vendors akin to serious procurement disputes in other states, and legislative amendments shepherded through the Virginia General Assembly and committees such as the Joint Legislative Audit and Review Commission. Its findings have been cited by media outlets like the Richmond Times-Dispatch and used as evidence in hearings before panels including the Joint Subcommittee on the State Corporation Commission.

Controversies and Legal Challenges

The office’s independence and findings have occasionally provoked disputes comparable to litigation involving the California State Auditor and challenges about scope seen in cases before state supreme courts such as the Supreme Court of Virginia. Contentious audits have led to debates with executive agencies, legislative pushback from members of the Virginia General Assembly, and scrutiny by advocacy groups like Common Good Virginia and professional associations including the National State Auditors Association. Legal challenges have addressed access to records, privilege claims by entities such as public colleges like George Mason University, and procedural questions paralleling matters adjudicated by the Virginia Court of Appeals.

Category:Government of Virginia Category:State auditing