DEPARTMENT OF CORRECTIONS VIRGINIA （部门修正弗吉尼亚）.pdf

DEPARTMENT OF CORRECTIONS VIRGINIA PAROLE BOARD AND VIRGINIA CORRECTIONAL ENTERPRISES REPORT ON AUDIT FOR THE YEAR ENDED JUNE 30, 2011 AUDIT SUMMARY Our audit of the Department of Corrections, the Virginia Parole Board, and Virginia Correctional Enterprises, found:  proper recording and reporting of all transactions, in all material respects, in the Commonwealth Accounting and Reporting System;  matters involving internal control and its operations necessary to bring to management’s attention;  instances of noncompliance with applicable laws and regulations or other matters that are required to be reported; and  inadequate implementation of corrective action with respect to the following prior audit findings: o Improve Controls and Processes Surrounding Fixed Asset Accounting and Control System This report includes a section for the Department of Corrections, which includes the Virginia Parole Board, and a section for Virginia Correctional Enterprises. - T A B L E O F C O N T E N T S - Pages AUDIT SUMMARY DEPARTMENT OF CORRECTIONS AUDIT FINDINGS AND RECOMMENDATIONS 1-3 AGENCY HIGHLIGHTS 4-10 Corrections Funding 4-5 Budget Development and Execution