Report Summary

Title: Audit of VA's Consolidated Financial Statements for FY's 2013 and 2012
Report Link: http://www.va.gov/oig/pubs/VAOIG-13-01316-22.pdf
Report Number: 13-01316-22
Issue Date: 11/27/2013
City/State:
VA Office: Office of Information and Technology (OIT)
Office of Management
Report Author: Office of Audits and Evaluations
Report Type: Audits, Reviews & Evaluations
CFS/FISMA Report
Release Type: Unrestricted
Summary: We contracted with the independent public accounting firm, CliftonLarsonAllen LLP (the Contractor), to audit VA’s consolidated financial statements. This audit is an annual requirement of the Chief Financial Officers Act of 1990. The contractor provided an unqualified opinion on VA’s fiscal year 2013 and 2012 consolidated financial statements. With respect to internal control, the Contractor identified one material weakness, information technology security controls, which is a repeat condition. They also reported VA has taken corrective actions sufficient to eliminate the one significant deficiency cited last year, undelivered orders

The Contractor reported that VA did not substantially comply with the Federal financial management systems requirements of the Federal Financial Management Improvement Act (FFMIA) of 1996. They also noted instances of non-compliance with the Debt Collection Improvement Act of 1996. They also cited instances of non-compliance with the Debt Collection Improvement Act of 1996. They noted that VA is engaged in one active investigation of a possible violation of the Anti-deficiency Act. The contractor also referenced an OIG report issued in FY 2013 citing less than full compliance with the Improper Payments Elimination and Recovery Act.