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.
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.
We made five recommendations, including that the Virgin Islands DOE finalize its monitoring and internal control plan and implement processes for fiscal and programmatic monitoring of the Restart program that provide reasonable assurance that the Virgin Islands DOE will spend Restart program funds timely and conduct effective programmatic monitoring of the program.
Oversight and Monitoring—Grantees
This is one of a number of reports involving disaster recovery aid to States and Territories. See related work on our Disaster Recovery page.