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Report File
Date Issued
Submitting OIG
Department of Education OIG
Other Participating OIGs
Department of Education OIG
Agencies Reviewed/Investigated
Department of Education
Components
Office of Elementary and Secondary Education
Report Number
A04S0014
Report Description

Our audit objective was to determine whether the U.S. Virgin Islands Department of Education (Virgin Islands DOE) has effectively designed internal controls for the administration of Immediate Aid to Restart School Operations (Restart) program funds. Our audit covered May 14, 2018, the date the U.S. Department of Education awarded a Restart grant to the Virgin Islands DOE, through December 21, 2018. We found that the Virgin Islands DOE must enhance its designed system of internal controls to ensure that it will properly administer Restart program funds and meet program objectives. Specifically, we found that the Virgin Islands DOE’s fiscal and programmatic monitoring processes do not provide reasonable assurance that it will spend Restart program funds timely or that it will conduct effective monitoring of Restart program performance. In addition, we found that the Virgin Islands DOE has not staffed its Internal Audit Division in accordance with planned staffing levels. Also, we found that the Internal Audit Division does not have standard operating procedures. The Virgin Islands DOE also does not have processes to assess fraud risks and report fraud.

Report Type
Audit
Location

VI
United States

Number of Recommendations
5
Questioned Costs
$0
Funds for Better Use
$0
External Entity
U.S. Virgin Islands Department of Education

Open Recommendations

This report has 5 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1.1 Yes $0 $0

We recommend that the Assistant Secretary for Elementary and Secondary Education require the Commissioner Nominee of the Virgin Islands DOE to finalize its monitoring and internal control plan and implement fiscal and programmatic monitoring processes for the Restart program that provide reasonable assurance that the Virgin Islands DOE will spend Restart program funds within the required 24 months and conduct effective programmatic monitoring of the Restart program.

1.2 Yes $0 $0

We recommend that the Assistant Secretary for Elementary and Secondary Education require the Commissioner Nominee of the Virgin Islands DOE to update its monitoring and internal control plan once an external evaluator is contracted to include the role the external evaluator will ultimately have in assisting the Virgin Islands DOE in monitoring the Restart program and information about how the Virgin Islands DOE will oversee the contractor to ensure contract deliverables are met.

1.3 Yes $0 $0

We recommend that the Assistant Secretary for Elementary and Secondary Education require the Commissioner Nominee of the Virgin Islands DOE to staff its Internal Audit Division at planned levels and develop and implement standard operating procedures to provide reasonable assurance that it will fulfill its responsibilities.

1.4 Yes $0 $0

We recommend that the Assistant Secretary for Elementary and Secondary Education require the Commissioner Nominee of the Virgin Islands DOE to assess the risk of fraud in the Restart program and develop and implement control activities to prevent, detect, and respond to potential fraud.

1.5 Yes $0 $0

We recommend that the Assistant Secretary for Elementary and Secondary Education require the Commissioner Nominee of the Virgin Islands DOE to develop and implement a fraud reporting mechanism and display in public places the U.S. Department of Education Office of Inspector General hotline contact information, as required by Section 9203 of the Every Student Succeeds Act.

Department of Education OIG

United States