1 Va. Admin. Code § 42-20-20

Current through Register Vol. 41, No. 9, December 16, 2024

Section 1VAC42-20-20 - Policy

All state agencies and institutions (herein agency) with internal auditing functions shall submit detailed work plans and semiannual progress reports to the Department of the State Internal Auditor (herein DSIA) regarding significant deficiencies noted in external quality assurance review reports. The deficiencies considered significant will be identified as such by DSIA in a letter to the agency head at the completion of the external quality assurance review.

The detailed agency work plans shall include columns which contain:

(i) summaries of significant external quality assurance review concerns;

(ii) summaries of proposed corrective actions and specific deliverables or tangible products that will result from the proposed corrective actions;

(iii) target completion dates of the proposed corrective actions; and

(iv) the name of the person(s) or position(s) responsible and accountable for implementing such corrective actions. The detailed work plans should be submitted to DSIA no later than 60 days after the issuance of the external quality assurance review report.

The semiannual progress reports shall provide information regarding the status of the agency specific detailed work plans established to correct significant deficiencies noted during the external quality assurance review process. These reports should be submitted to DSIA six months after the issuance of the external quality assurance report and updated every six months until all the significant deficiencies are resolved.

Semiannual summary reports shall be provided by DSIA to the Governor, the Governor's Secretaries, agency heads, the State Comptroller, and the Director of the Department of Planning and Budget. These semiannual summary reports will highlight actions taken to address and resolve significant external quality assurance review concerns and identify those concerns that remain unresolved by agencies. These reports will be prepared from the detailed work plans and semiannual progress reports submitted to DSIA by agencies or as a result of subsequent follow-up reviews conducted by DSIA.

1 Va. Admin. Code § 42-20-20

Derived from VR412-01-02 § 2, eff. May 15, 1993.

Statutory Authority

§ 2.1-234.32 of the Code of Virginia.