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_ 321 Item Details($) Appropriations($) ITEM 242. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 OFFICE OF FINANCE § 1-82. SECRETARY OF FINANCE (190) 242. Administrative and Support Services (79900) $816,339 $816,339 General Management and Direction (79901) $816,339 $816,339 Fund Sources: General $816,339 $816,339 Authority: Title 2.2, Chapter 2, Article 5; § 2.2-201, Code of Virginia. A. The Secretary of Finance, in consultation with other affected secretaries, is hereby authorized to order the State Comptroller to transfer to the general fund a reasonable sum, as determined by the State Comptroller, from annual charges of internal service funds and enterprise funds that exceed the cost of providing services or that represent over- recoveries from the general fund. B. The Secretary of Finance shall engage internal or third-party assistance to perform a risk assessment of executive branch agency internal controls for administering and disbursing federal pandemic relief funds, economic stimulus, or loan funds. Upon engaging internal or third-party assistance, the Secretary of Finance shall consult with the Auditor of Public Accounts and executive branch agencies conducting similar risk assessments or audits regarding the scope of work performed by the Auditor of Public Accounts and such executive branch agencies over federal funds. The Secretary of Finance shall provide oversight over any resulting contracts and compile the findings and provide a report to the Governor, the Chair of the House Appropriations Committee and the Chair of the Senate Finance and Appropriations Committee by November 1 of each year. Total for Secretary of Finance $816,339 $816,339 General Fund Positions 4.00 4.00 Position Level 4.00 4.00 Fund Sources: General $816,339 $816,339 § 1-83. DEPARTMENT OF ACCOUNTS (151) 243. Financial Systems Development and Management (72400) $3,501,869 $3,501,869 $4,377,782 Financial Systems Development (72401) $246,492 $246,492 $410,007 Financial Systems Maintenance (72402) $668,729 $668,729 $913,996 Computer Services (72404) $2,586,648 $2,586,648 $3,053,779 Fund Sources: General $3,501,869 $3,501,869 $4,377,782 Authority: Title 2.2, Chapter 8, Code of Virginia. 244. Accounting Services (73700) $11,471,240 $11,471,240 $11,924,553 General Accounting (73701) $5,438,769 $5,438,769 Disbursements Review (73702) $1,118,558 $1,118,558 Payroll Operations (73703) $1,501,367 $1,501,367 $1,693,461 Financial Reporting (73704) $3,412,546 $3,412,546 $3,673,765 Fund Sources: General $10,362,948 $10,362,948 $10,816,261 Special $1,108,292 $1,108,292