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 Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of Education | U.S. Virgin Islands Department of Education’s Internal Controls over the Immediate Aid to Restart School Operations Program | Audit |
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View Report | |
| Department of Defense | Follow-up Evaluation of Corrective Actions Taken in Response to a Prior Evaluation of Foreign Officer Involvement at the United States Special Operations Command | Inspection / Evaluation | Agency-Wide | View Report | |
| Federal Communications Commission | FY18 FCC Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERIA or IPERA) Audit Report | Audit | Agency-Wide | View Report | |
| Federal Deposit Insurance Corporation | External Peer Review Conducted by Council of the Inspectors General on Integrity and Efficiency Team - Office of Program Audits and Evaluations | Peer Review of OIG | Agency-Wide | View Report | |
| Federal Election Commission | SemiAnnual Report to Congress: October 1, 2018 - March 31, 2019 | Semiannual Report | Agency-Wide | View Report | |
| U.S. Capitol Police | Follow-up Analysis of the United States Capitol Police Dignitary Protection Division | Review | Agency-Wide | View Report | |
| Department of State | Investigative Case Summaries For May 2019 | Investigation | Agency-Wide | View Report | |
| Office of Personnel Management | Semiannual Report to Congress for October 1, 2018 - March 31, 2019 | Semiannual Report | Agency-Wide | View Report | |
| National Geospatial-Intelligence Agency | NGA OIG Spring Semiannual Report to Congress, 1 October 2018 - 31 March 2019 | Semiannual Report | Agency-Wide | View Report | |
| National Archives and Records Administration | Semiannual Report to Congress October 1, 2018 to March 31, 2019 | Semiannual Report | Agency-Wide | View Report | |
