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Commonwealth of Virginia - wees
Auditor of Public Accounts
Staci A. Henshaw; CPA RO. Box 1295
Auditor of Public Accounts Richmond, Virginia 23218
October 10, 2025
The Honorable Angela Reason
Clerk of the Circuit Court
City of Newport News
Phillip Jones, Mayor
City of Newport News
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Review Period: April 1, 2024, through June 30, 2025.
Court System: City of Newport News
We have reviewed the financial opéfations for the office’ of the Clerk of the Circuit Court for the
City of Newport News, for the period notedk above, pursuant to § ‘30-134 of, the Code of Virginia. Our
primary objectives were to test the accuracy bf ffi inangiak transactions’ recorded on the Court’s financial
accounting system; evaluate the Clerk’s internaktontrols; and test the clétk’s compliance with significant
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‘state laws, regulations, and policies related to financial’ ‘operations, = y
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The Clerk is responsible for, establishing and maintaining internal controls and complying with
applicable laws and ségulatigns. Internal control is a\process designed to provide reasonable, but not
absolute, assurance regarding,the Feliability of finaneial “information, effectiveness and efficiency of
financial operations, and commpliati i ble” ‘laws and regulations. Deficiencies in internal
controls could lead. to” noncompliance with | laws-and regulations, the loss of assets or revenues, or
otherwise reompromisé >the Tlerk’s fiscal accountabllity. It is our responsibility to perform procedures to
the extent necessary to satisfy "the objectives “Of this engagement.
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We hated a matter inbivng internal control and its operation necessary to bring to the Clerk’s
attention. This. ‘fiatter Is discussed in the section titled Comments to Management. Any written
corrective action plantto. remediate this matter provided by the Clerk is included as an enclosure to this
report. We did not ' Validate’ ‘thie Clerk’s corrective action plan and, accordingly, cannot take a position
on whether it adequately addresses the issues in this report.
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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 Pa |Jump to an indexed page (30 of 30)