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AUDITING

The Office of Comptroller Operations, Bureau of Audits is the primary commonwealth internal audit organization. The bureau conducts risk-based and mandated audits, agreed upon procedure engagements, management reviews, systems development reviews, and desk reviews of commonwealth agencies, their programs, and their subrecipients to ensure that internal controls are effective and expenditures are being incurred in compliance with applicable laws and regulations.

Operationally, the director of audits reports to the commonwealth’s chief accounting officer. However, the director also reports monthly to the Commonwealth Audit Committee, an advisory committee of cabinet-level officials that helps to establish the direction of the bureau’s efforts.

The Bureau of Audits is also responsible for tracking the submission of grantee and subrecipient Single Audit reports to the Federal Clearinghouse as required by 2 CFR Part 200, Subpart F. More information is available to grantees and subrecipients at our Single Audit Submissions page.