Virginia Auditor of Public Accounts

Virginia Auditor of Public Accounts
Office name	Auditor of Public Accounts (Virginia)
Formation	1782

Virginia Auditor of Public Accounts

The Virginia Auditor of Public Accounts is an elected constitutional fiscal officer in the Commonwealth of Virginia responsible for independent financial and performance examinations of state entities, localities, and programs. The office operates within a framework shaped by the Constitution of Virginia, interacts with the Virginia General Assembly, and informs decision-making by the Governor of Virginia, the Treasurer of Virginia, and the Department of Accounts (Virginia). The Auditor’s work supports transparency and accountability for agencies such as the Virginia Department of Transportation, the Virginia Department of Health, and institutions like the University of Virginia, Virginia Commonwealth University, and the College of William & Mary.

History

The office traces origins to post-Revolutionary reform during the tenure of the Virginia General Assembly following the American Revolutionary War. Early Commonwealth fiscal oversight was influenced by practices in Colonial Virginia and precedents set by the Virginia Declaration of Rights. Throughout the 19th century, the Office adapted amid events including the War of 1812, the American Civil War, and Reconstruction policies debated in the United States Congress. During the Progressive Era and the New Deal period under Franklin D. Roosevelt, modern auditing standards and state fiscal regulatory mechanisms evolved, prompting statutory updates in the Code of Virginia. In the late 20th and early 21st centuries, the Office incorporated standards from bodies such as the Government Accountability Office, the American Institute of Certified Public Accountants, and the Association of Local Government Auditors to respond to crises like the 2008 financial downturn and federal American Recovery and Reinvestment Act of 2009 compliance requirements.

Role and Responsibilities

The Auditor conducts financial statement audits, compliance audits, performance audits, and special examinations affecting entities such as the Virginia Lottery, the Virginia Retirement System, and the Department of Social Services (Virginia). The Office issues audit opinions that affect the Commonwealth’s comprehensive annual financial report used by the Governmental Accounting Standards Board and informs bond markets where issuers include the Virginia Resources Authority and municipal borrowers like City of Richmond (Virginia) and City of Norfolk (Virginia). The Auditor provides assurance related to federal programs administered under statutes like the Medicaid Program and the Securities Act of 1933 when applicable, reports on internal control deficiencies, and recommends governance improvements to executives such as the Attorney General of Virginia and agency heads including the Secretary of Health and Human Resources (Virginia). The Office also interacts with oversight institutions including the Joint Legislative Audit and Review Commission and provides testimony before appropriations committees in the Virginia House of Delegates.

Organization and Divisions

The Office is structured into divisions covering financial audits, performance reviews, information technology audits, and investigative services. Specialized teams examine agencies such as the Virginia Department of Education, the Virginia Department of Transportation, and regulatory bodies like the State Corporation Commission (Virginia). The IT audit unit evaluates systems similar to those overseen by the Virginia Information Technologies Agency, assessing cybersecurity frameworks aligned with standards from organizations such as the National Institute of Standards and Technology. Investigative staff coordinate with prosecutorial entities including the Office of the Attorney General (Virginia) and local Commonwealth's attorney offices when fraud or malfeasance is suspected. Administrative divisions manage human resources, procurement, and training, drawing on credentialing pathways such as Certified Public Accountant licensure and continuing education from the Institute of Internal Auditors.

Appointment and Term

The Auditor is elected statewide to a fixed term as defined in the Constitution of Virginia and the Code of Virginia. Election cycles align with statewide contests for offices such as the Governor of Virginia, the Lieutenant Governor of Virginia, and the Virginia Attorney General. Candidates have historically emerged from backgrounds in accounting, law, and public administration, with professional ties to entities like the American Institute of Certified Public Accountants and regional firms including members of the Big Four accounting firms that operate in Virginia markets such as Alexandria, Virginia and Arlington County, Virginia.

Notable Audits and Reports

High-profile examinations have covered fiscal management at the Department of Transportation (Virginia), procurement practices at the Virginia Department of Health, and grant administration for federal programs under the U.S. Department of Health and Human Services. Audits have influenced policy debates in venues such as the Richmond Times-Dispatch and prompted legislative action in the Virginia General Assembly. Reports addressing pension funding at the Virginia Retirement System and financial controls at universities like Virginia Tech and George Mason University have attracted attention from credit rating agencies including Moody's Investors Service and Standard & Poor's. Special reviews tied to emergency responses—referencing federal frameworks like the Stafford Act—have evaluated state spending after natural events that affected localities such as Hampton Roads.

Budget and Staffing

The Office’s budget is appropriated through the Commonwealth of Virginia budget process and overseen by appropriations subcommittees in the Senate of Virginia and the Virginia House of Delegates. Funding supports licensed auditors, information technology specialists, and administrative personnel working across locations including the state capital in Richmond, Virginia. Staffing levels and salary structures reflect classifications common to public sector auditorates and are benchmarked against counterparts such as auditors in Maryland, North Carolina, and Pennsylvania. The Office leverages cooperative arrangements with entities such as the Government Finance Officers Association for training and professional development.

Category:Government of Virginia