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September 22, 2025
Tiffany Boyle
Commissioner of the Revenue
Gabriel Morgan
Sheriff
Marty Eubank
Treasurer
Locality: City of Newport News
We have reviewed the Commonwealth collections and remittances of the Commissioner of the
Revenue, Sheriff, and Treasurer of the locality indicated for the year ended June 30, 2025. Our primary
objectives were to determine that the officials have maintained accountability over Commonwealth
collections, established internal controls, and complied with state laws and regulations. It is our
responsibility to perform procedures to the extent necessary to satisfy the objectives of this
engagement. Our procedures included the review and evaluation of the officials’ responses to an
internal control questionnaire and testing the receipt, disbursement, recording, and reconciliation of
Commonwealth revenues to ensure compliance with applicable laws and regulations. We limited our
work to the collection of Commonwealth revenues. Local governments hire certified public accountants
to audit all other financial activities of the locality, and these firms issue separate reports on the results
of their audits.
We did not note any matters requiring the constitutional officers’ attention as a result of the
procedures we performed for the locality indicated for the year ended June 30, 2025.
We acknowledge the cooperation extended to us during this engagement.
Staci A. Henshaw
AUDITOR OF PUBLIC ACCOUNTS
LJH
cc: Phillip Jones, Mayor
Alan Archer, City Manager
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