Auditor of Public Accounts - Commonwealth of Virginia

About the Auditor of Public Accounts

APA serves Virginia citizens and decision-makers by providing unbiased, accurate information and sound recommendations to improve accountability and financial management of public funds.

In fulfilling its mission, APA commits to:

Completing comprehensive financial and operational audits;
Conducting effective and efficient operations;
Being objective, independent and impartial;
Focusing on value-added improvements;
Using cutting-edge tools; and
Taking a proactive approach.

The Auditor of Public Accounts is part of the legislative branch of Virginia government and reports through the Joint Legislative Audit and Review Commission (JLARC) of the General Assembly. This structure provides independence from the executive and judicial branch agencies we audit. Article IV Section 18 of the Constitution of Virginia established the Auditor of Public Accounts and Code of Virginia §30-130 through §30-142 sets forth the requirements of the Office. We adopted a 5 year strategic plan in 2005 that we use to guide our work.

Chronology

1621 - The house of Burgesses created the Auditor of Public Accounts because of beliefs that local officials were deducting excessive expenses from Colonial revenue collections.
1880 - The General Assembly elected both a first and second Auditor of Public Accounts.
1930 - As a result of a study performed by the audit committee task force in 1927, the Auditor was removed from the Office of State Comptroller and reestablished as a constitutional officer of the General Assembly.
1933 - The first comprehensive audit of a state agency, the Department of Alcoholic Beverage Control, was performed for the fiscal year ended June 30, 1933.
1950 - The Auditor of Public Accounts performed its first audit of federal programs
1984 - With the enactment of the Single Audit Act, the Auditor of Public Accounts was required to perform individual audits and issue reports for each state agency and higher education institution receiving federal funds.
1985 - The General Assembly removes the responsibility from the Auditor of Public Accounts of performing local government audits.
1992 - To improve and enhance the 1984 statewide single audit process, the Auditor of Public Accounts performs its first statewide single audit of federal programs.
1993 - The Auditor of Public Accounts undertakes a major initiative to restructure its operations. A new mission statement is developed and five long-range strategies are adopted to achieve our mission. Project groups, comprised of all levels of management and staff, begin work to develop policies and procedures to implement the strategies.
1994 - Due to increased importance placed on public accountability, the APA begins performing financial management audits and increases budgetary results reporting
1995 - Establish Specialty Teams to address complex financial and service processes,
1997 - Implements a new financial management risk model to identify practices, processes, and systems which create financial risks for the Commonwealth.
1998 - Implement paperless audits.
1999 - Develop two-year training plans for each staff with an emphasis on core and specialty training.
2001 - Continue increased emphasis of Specialty Team and staff development
2003 - Update long and short term strategies, with emphasis on reporting, broad range risk identification, and financial management.
2004 - Conduct Deferred Maintenance Review follow-up and assist in implementing a new system to assess health of buildings. (Governing Magazine's Rating the States 2008)
2005 - Implement Commonwealth Data Point, a citizen's access to fiscal and other information about the state. (Governing Magazine's Rating the States 2008)
2006 - Conduct the first statewide information technology security review, we believe, in the nation.
2007 - Review Information Technology Governance in the Commonwealth.