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

Date Issued

Wednesday, August 23, 2023

Submitting OIG

Department of the Interior OIG

Other Participating OIGs

Department of the Interior OIG

Agencies Reviewed/Investigated

Department of the Interior

Components

Office of Insular Affairs

Report Number

2020CGD003

Report Description

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

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
2020-CGD-003-02	No	$0	$0
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-003-01	No	$0	$0
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.