Special ReportCommonwealth of Virginia Single Audit Report for the Year ended June 30, 2002(Report

COMMONWEALTH OF VIRGINIASINGLE AUDIT REPORTFor the Year EndedJune 30, 2002EXECUTIVE SUMMARY The results of our single audit of the Commonwealth of Virginia for the year ended June 30, 2002 are summarized below: • We issued an unqualified opinion on the basic financial statements; • We found certain matters that we consider reportable conditions, one of which we identified as a material weakness in the internal control over financial reporting; • We did not identify instances of noncompliance with selected provisions of applicable laws and regulations which could have a material effect on the basic financial statements; • We did not identify material weaknesses in the internal control over major programs; however, we did find certain matters and instances of noncompliance with selected provisions of laws and regulations related to major programs required to be reported in accordance with OMB Circular A-133, Section .510(a); and • We issued an unqualified opinion on the Commonwealth’s compliance with requirements applicable to each major program. Our audit findings are reported in the accompanying “Schedule of Findings and Questioned Costs.” - T A B L E O F C O N T E N T S - EXECUTIVE SUMMARY INTRODUCTION LETTER INDEPENDENT AUDITOR’S REPORTS: Report on Compliance and on Internal Control over Financial Reporting Based on the Audit of the Basic Financial Statements Performed in Accordance With Government ...