Internal Control Within the U.S. Virgin Islands’ Accounting System for U.S. Department of the Interior Hurricane Supplemental Funds

Submitting OIG:

Department of the Interior OIG

Report Description:

We found opportunities for the U.S. Virgin Islands Department of Finance to improve internal control within its accounting system.

Short / Alternative Report Title:

Internal Control Within U.S. Virgin Islands’ Accounting System for DOI Hurricane Supplemental Funds

Date Issued:

Wednesday, August 23, 2023

Agency Reviewed / Investigated:

Department of the Interior

Submitting OIG-Specific Report Number:

2020–CGD–003

Component, if applicable:

Office of Insular Affairs

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
Final-Audit-ReportUSVI-Accounting-SystemPublic-508.pdf	4.78 MB

Recommendation Number	Recommendation Status	Significant Recommendation
2020-CGD-003-02	Open	No
We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to revise the Department of Finance Standard Operating Procedure 604 to include all methods of allocating compensation costs by documenting responsibilities and procedures for determining the allocation.
2020-CGD-003-03	Open	No
We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to develop and implement a mechanism to ensure that separated employees have information systems access removed in a timely manner.
2020-CGD-003-04	Open	No
We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to conduct a review of all current users on the enterprise resource planning and timekeeping systems and remove access for all users who are separated or no longer require access.
2020-CGD-003-05	Open	No
We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to implement controls that require employees to comply with the Department of Finance Standard Operating Procedure 425.
2020-CGD-003-06	Open	No
We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to develop a policy and mechanism to obtain and track pertinent information for employee training to establish that such training has occurred in accordance with policy. Such information should include the dates, names of attendees, attendee signatures, and certificates of completion.
2020–CGD–003-01	Open	No
We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to develop and implement written procedures for determining cost allowability and for reviewing drawdown requests.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

2020-CGD-003-02

Open

We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to revise the Department of Finance Standard Operating Procedure 604 to include all methods of allocating compensation costs by documenting responsibilities and procedures for determining the allocation.

2020-CGD-003-03

Open

We recommend that the Office of Insular Affairs work with the U.S. Virgin Islands Department of Finance to develop and implement a mechanism to ensure that separated employees have information systems access removed in a timely manner.

2020-CGD-003-04

Open