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September 4, 2024
The Honorable Angela F. Reason
Clerk of the Circuit Court
City of Newport News
Phillip D. Jones, Mayor
City of Newport News
Audit Period: April 1, 2023, through March 31, 2024
Court System: City of Newport News
We have audited the cash receipts and disbursements of the Clerk of the Circuit Court of this
locality for the period noted above. Our primary objectives were to test the accuracy of financial
transactions recorded on the Court’s financial management system; evaluate the Court’s internal
controls; and test its compliance with significant state laws, regulations, and policies.
Management’s Responsibility
Court management has responsibility for establishing and maintaining internal controls and
complying with applicable laws and regulations. Internal control is a process designed to provide
reasonable, but not absolute, assurance regarding the reliability of financial reporting, effectiveness and
efficiency of operations, and compliance with applicable laws and regulations. Deficiencies in internal
controls could lead to noncompliance with laws and regulations, the loss of assets or revenues, or
otherwise compromise the Clerk’s fiscal accountability.
We noted matters involving internal control and its operation necessary to bring to
management’s attention These matters are discussed in the section titled Comments to Management.
Any written corrective action plan to remediate these matters provided by the Clerk is included as an
enclosure to this report. We did not validate the Clerk’s corrective action plan and, accordingly, cannot
take a position on whether it adequately addresses the issues in this report.
Period April 1, 2023 – March 31, 2024 1Jump to an indexed page (7 of 7)