This page uses extracted PDF text. Text can misread numbers, dates or table columns. Check the PDF before quoting or interpreting it. Redacted areas remain redacted.
October 10, 2025
The Honorable Angela Reason
Clerk of the Circuit Court
City of Newport News
Phillip Jones, Mayor
City of Newport News
Review Period: April 1, 2024, through June 30, 2025
Court System: City of Newport News
We have reviewed the financial operations for the office of the Clerk of the Circuit Court for the
City of Newport News, for the period noted above, pursuant to 搂 30-134 of the Code of Virginia. Our
primary objectives were to test the accuracy of financial transactions recorded on the Court鈥檚 financial
accounting system; evaluate the Clerk鈥檚 internal controls; and test the Clerk鈥檚 compliance with significant
state laws, regulations, and policies related to financial operations.
The Clerk is responsible 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 information, effectiveness and efficiency of
financial 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鈥檚 fiscal accountability. It is our responsibility to perform procedures to
the extent necessary to satisfy the objectives of this engagement.
We noted a matter involving internal control and its operation necessary to bring to the Clerk鈥檚
attention. This matter is discussed in the section titled Comments to Management. Any written
corrective action plan to remediate this matter provided by the Clerk is included as an enclosure to this
report. We did not validate the Clerk鈥檚 corrective action plan and, accordingly, cannot take a position
on whether it adequately addresses the issues in this report.
The Clerk has taken corrective action to remediate the finding that we communicated in our
previous report that is not repeated in this report.
April 1, 2024, through June 30, 2025 1Jump to an indexed page (7 of 7)