Study Reports and Briefings
Each JLARC study results in a published report and a presentation to the Commission. Some studies also have separate appendices or other supporting documentation. All JLARC documents are available as PDFs.
JLARC Report In Brief
Review of Department of General Services Internal Service Funds
Internal service funds (ISFs) are a financial mechanism to recapture costs incurred by one agency when performing services or procuring goods on behalf of multiple agencies. Section 2.2-803 of the Code of Virginia grants the Joint Legislative Audit and Review Commission (JLARC) oversight responsibility for ISFs. At the December 2008 JLARC meeting, the JLARC director advised that staff would review the ISFs managed by the Department of GeneralServices (DGS) during thespring of 2009.
DGS operated nine ISFs in 2009 which provide a range of goods and services to agencies. In general, agencies are satisfied with the goods and services providedby the DGS ISFs. However, JLARC staff did find areas where the financial management of the funds could be improved. For example,the Department of Planning and Budget should develop a proposed schedule for review and approval of changes to ISF rates and other charges that is better integrated with Virginia's biennial budget process. In addition, the Department of General Services should develop specific cash balance thresholds for each fund it operates.
| Report No. 387: Jun 2009, 80 pages | Report (pdf) | Briefing (pdf) |