Corrective Action Plans

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VIDOL acknowledges the auditor’s finding regarding deficiencies in the retention, review, accuracy, and support of required financial, performance, and special reports submitted to the Federal government. VIDOL submitted all outstanding reports along with supporting documentation during the 30-day s...
VIDOL acknowledges the auditor’s finding regarding deficiencies in the retention, review, accuracy, and support of required financial, performance, and special reports submitted to the Federal government. VIDOL submitted all outstanding reports along with supporting documentation during the 30-day sprint to the Regional Office. VIDOL recognizes the importance of maintaining complete and accurate supporting documentation and ensuring that all required reports are properly reviewed, approved, and retained in compliance with 2 CFR 200.302, 2 CFR 200.303, and 2 CFR 200.403(g). VIDOL will implement the usage of the USVI Unemployment Benefit Manual which contains the principles and operating instructions for carrying out the agency’s responsibilities under the various benefits programs. VIDOL concurs with the auditor’s recommendation and is committed to strengthening internal controls and reporting procedures to ensure the accuracy, completeness, timeliness, and proper retention of all federally required reports. To address the deficiencies identified, VIDOL will implement the following corrective actions: 1. Revision and Formalization of Reporting Policies and Procedures: VIDOL will reevaluate and update its written policies and procedures governing the preparation, review, approval, submission, and retention of all required Federal reports, including ETA-9050, ETA-9052, ETA-9055, and other applicable reports. The revised procedures will establish: •Standardized reporting processes; •Documentation requirements supporting all reported data; •Required supervisory review and approval protocols; •Submission deadlines and tracking requirements; and •Record retention standards consistent with Federal regulations. 2. Implementation of Review and Approval Controls: VIDOL will implement enhanced supervisory review procedures to ensure all reports: • Are supported by complete and accurate documentation; •Reconcile to source records and supporting schedules; •Are reviewed for accuracy and completeness prior to submission; and •Contain documented evidence of review and approval by designated management personnel. 3. Centralized Documentation Retention Process VIDOL will establish a centralized electronic and/or physical filing system for all required Federal reports and supporting documentation to ensure: •Records are retained for the required retention period; •Supporting documentation is readily accessible for audit and monitoring purposes; and •Submitted reports can be fully substantiated and traced to source documentation. 4. Periodic Internal Monitoring and Quality Assurance Reviews: Management will conduct periodic internal reviews of submitted reports and supporting documentation to verify compliance with Federal reporting requirements and internal procedures. Any discrepancies or missing documentation identified during these reviews will be corrected promptly and communicated to responsible staff. 5. Staff Training and Technical Assistance: Appropriate staff responsible for report preparation, review, and submission will receive additional training on: •Federal reporting and documentation requirements; • Record retention standards; •Internal control responsibilities; and • Procedures for reconciling reported information to supporting documentation. VIDOL will also seek technical assistance, as necessary, to improve reporting accuracy and compliance processes.
VIDOL concurs with the auditor’s findings and recommendations. VIDOL entered a one (1) year contract with Quantum Technology on July 15, 2025, to convert all VIDOL files from a paper based to an electronic recordkeeping system. Quantum Technology continues to digitize and transfer the files to a dat...
VIDOL concurs with the auditor’s findings and recommendations. VIDOL entered a one (1) year contract with Quantum Technology on July 15, 2025, to convert all VIDOL files from a paper based to an electronic recordkeeping system. Quantum Technology continues to digitize and transfer the files to a database where they are properly catalogued, retrievable and indexed in accordance with established naming conventions. Once Quantum Technology completes the contract deliverables, VIDOL will have a robust document management system to facilitate easy retrieval and secure storage.
VIDOL acknowledges the auditor’s finding regarding the inability to provide fully reconciled accounting information for the Unemployment Insurance Trust Fund accounts and recognizes the importance of maintaining complete, accurate, and timely financial records in compliance with 2 CFR 200.302 and 2 ...
VIDOL acknowledges the auditor’s finding regarding the inability to provide fully reconciled accounting information for the Unemployment Insurance Trust Fund accounts and recognizes the importance of maintaining complete, accurate, and timely financial records in compliance with 2 CFR 200.302 and 2 CFR 200.303. VIDOL concurs with the recommendation and is committed to strengthening internal controls, improving financial management processes, and ensuring timely reconciliations and oversight of all Unemployment Insurance program funds. VIDOL will implement the following corrective actions: 1. Development and Implementation of Written Policies and Procedures: VIDOL will develop and formalize comprehensive accounting policies and procedures governing: •Monthly reconciliations of all Unemployment Insurance Trust Fund accounts; •Cash receipt and disbursement processing; •Accrual preparation and review; •Federal grant accounting and reporting requirements; •Documentation retention and support requirements; and •Review and approval protocols for financial transactions and reports. These procedures will be aligned with the requirements set forth in 2 CFR 200 and applicable federal guidance. 2. Monthly Reconciliation Process: VIDOL hired a new Financial Analyst in December 2025 due to vacancy created due to the departure by the former Financial Analyst in February 2025. VIDOL has completed monthly reconciliations of all UI accounts through March 2026. VIDOL has implemented a reconciliation process that reconciles all accounts monthly for all Unemployment Insurance Trust Fund accounts and ensure: •General ledger balances agree to subsidiary ledgers and bank records; •Differences are identified, researched, and documented timely; and •Reconciliations are reviewed and approved by supervisory personnel. 3. Strengthening Internal Controls and Oversight: VIDOL will enhance internal controls over financial reporting and grant management by: • Assigning clear responsibilities for preparation and review of reconciliations; •Implementing supervisory review procedures for financial reports and reconciliations; •Conducting periodic management reviews of account activity and outstanding balances; and • Maintaining adequate supporting documentation for all financial transactions. 4. Staff Training and Technical Assistance: Fiscal staff responsible for grant accounting and financial reporting will receive additional training on: •Federal grant compliance requirements under Uniform Guidance; • Financial reconciliation procedures; •Documentation standards; and • Internal control responsibilities. VIDOL will also seek technical assistance, as necessary, to improve financial reporting and reconciliation practices. 5. Ongoing Monitoring and Compliance Review: VIDOL management will conduct periodic monitoring to ensure reconciliations are completed timely and corrective actions are operating effectively. Any identified discrepancies or instances of noncompliance will be addressed promptly.
DPNR did not have formally documented policies and procedures governing compliance with Wage Rate Requirements applicable to federally funded construction contracts. In addition, supporting documentation demonstrating compliance, including certified payrolls and monitoring activities, was not consis...
DPNR did not have formally documented policies and procedures governing compliance with Wage Rate Requirements applicable to federally funded construction contracts. In addition, supporting documentation demonstrating compliance, including certified payrolls and monitoring activities, was not consistently maintained in a centralized location to facilitate monitoring and audit review. DPNR will develop and implement formal written policies and procedures to ensure compliance with applicable Wage Rate Requirements, including the requirements of the Davis-Bacon Act and the Department of Labor regulations contained in 29 CFR Part 5. The procedures will require that all federally funded construction contracts subject to Wage Rate Requirements include the appropriate labor standards provisions and contract clauses. Additionally, contractors and subcontractors will be required to submit certified payrolls and statements of compliance on a weekly basis for each week in which contract work is performed.
The Government concurs with the auditor’s findings and recommendations. DPNR’s subrecipient monitoring records and supporting documentation were maintained in multiple locations and were not consistently centralized in a manner that readily demonstrated compliance with Federal subrecipient monitorin...
The Government concurs with the auditor’s findings and recommendations. DPNR’s subrecipient monitoring records and supporting documentation were maintained in multiple locations and were not consistently centralized in a manner that readily demonstrated compliance with Federal subrecipient monitoring requirements. In addition, DPNR did not maintain a comprehensive master listing of subrecipients that incorporated all information necessary to support risk assessments, monitoring activities, and audit requests. DPNR with the support of the federal agency’s consultant will implement a centralized electronic repository system to serve as the official recordkeeping location for all sub recipient supporting documentation. This repository will house all documents necessary to determine if a vendor is at high risk, if they are required to be audited and monitoring, including but not limited to: • A master listing of all subrecipients for each fiscal year; • Subaward agreements and any modifications; • Required subaward information pursuant to 2 CFR §200.331(a); • Subrecipient risk assessments and supporting documentation; • Financial and programmatic reports submitted by subrecipients; • Monitoring plans and monitoring reports; • Documentation of desk reviews and on-site monitoring, where applicable; • Audit reports, Single Audit reports, and management decisions; • Documentation of corrective actions and follow-up activities; and • Correspondence and any additional records necessary to demonstrate compliance with Federal requirements.
DPNR will conduct an internal review of the circumstances surrounding the approval of financial reports by an unauthorized individual. The purpose of the review will be to determine: 1. How the unauthorized approval occurred; 2. Whether there were deficiencies in the existing review and approval pro...
DPNR will conduct an internal review of the circumstances surrounding the approval of financial reports by an unauthorized individual. The purpose of the review will be to determine: 1. How the unauthorized approval occurred; 2. Whether there were deficiencies in the existing review and approval process; 3. Whether system access, delegated authority, or procedural gaps contributed to the control failure; and 4. Whether similar instances have occurred in other reporting periods. Based on the results of the internal review, DPNR will implement any additional corrective measures necessary to strengthen internal controls and prevent future occurrences. Such measures may include revising authorization matrices, restricting system access to designated reviewers, updating written policies and procedures, and providing additional training to personnel involved in the reporting process. DPNR acknowledges that, during the audit period, supporting records related to FFATA submissions were not readily accessible to the Department due to limitations in system access and the absence of a centralized retention process for FFATA reporting documentation. As a result, DPNR was unable to provide a complete listing of FFATA reports submitted during the year. The Department of Planning and Natural Resources (DPNR) with the support of the federal agency’s consultant will implement a centralized electronic repository system to serve as the official recordkeeping location to ensure the following supporting documents are available including but not limited to: • A complete annual listing of all FFATA reports submitted; • Copies or screenshots of each FFATA submission; • Submission confirmations and reporting dates; • Subrecipient information and award amounts subject to FFATA reporting requirements; and • Any correspondence or supporting documentation associated with the submission.
DPNR with the support of the federal agency’s consultant will implement a centralized electronic repository system to serve as the official recordkeeping location for all procurement requests and supporting documentation. This repository will house all documents necessary to substantiate is a vendor...
DPNR with the support of the federal agency’s consultant will implement a centralized electronic repository system to serve as the official recordkeeping location for all procurement requests and supporting documentation. This repository will house all documents necessary to substantiate is a vendor is valid or debarred, including but not limited to: • A complete procurement listing for each fiscal year, including all procurements funded by Federal awards; • Documentation of suspension and debarment verification; • Vendor certifications and required Federal assurances; and • Any additional supporting documentation required under Federal regulations and DPNR procurement policies.
The Government concurs with the auditor’s findings and recommendations. The Department did not maintain a centralized repository for eligibility documentation. Supporting documentation and related source documents were maintained in various locations and formats, resulting in instances where complet...
The Government concurs with the auditor’s findings and recommendations. The Department did not maintain a centralized repository for eligibility documentation. Supporting documentation and related source documents were maintained in various locations and formats, resulting in instances where complete documentation was not readily available during the audit review. The Department of Planning and Natural Resources (DPNR) with the support of the federal agency’s consultant will implement a centralized electronic repository system to serve as the official recordkeeping location for all eligibility requests and supporting documentation. This repository will house all documents necessary to substantiate eligibility, including but not limited to: • Participant eligibility applications and supporting documentation; • Eligibility determination forms and approval records; • Documentation of eligibility reviews and supervisory approvals; • Complete participant listings containing all relevant information necessary to support eligibility determinations; • Periodic recertification or re-evaluation documents, where applicable; • Correspondence and any additional supporting records required by the grant agreement or Federal regulations.
The Government concurs with the auditor’s findings and recommendations. The Department did not maintain a centralized repository for drawdown documentation. Supporting invoices and related source documents were maintained in various locations and formats, resulting in instances where complete docume...
The Government concurs with the auditor’s findings and recommendations. The Department did not maintain a centralized repository for drawdown documentation. Supporting invoices and related source documents were maintained in various locations and formats, resulting in instances where complete documentation was not readily available during the audit review. The Department of Planning and Natural Resources (DPNR) with the support of the federal agency’s consultant will implement a centralized electronic repository system to serve as the official recordkeeping location for all Federal drawdown requests and supporting documentation. This repository will house all documents necessary to substantiate drawdowns, including but not limited to: • Approved drawdown requests; • Supporting invoices; • Payment vouchers and proof of payment; • Purchase orders, contracts, and agreements, where applicable; • Grant expenditure reports. • Reconciliations and any additional supporting documentation required by Federal regulations and grant terms. A standardized checklist will be developed and incorporated into the drawdown process to ensure that all required supporting documents are uploaded and reviewed prior to the submission of each drawdown request. Drawdowns will not be processed until the checklist has been completed and the supporting documentation verified.
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance p...
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance policy and procedures framework. The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Operating Procedures (SOPs) to promote cross-agency consistency; and Tier 3, which outlines detailed, step-by-step procedures that clearly define roles and responsibilities and accountability measures to ensure compliance with all federal regulations including reporting. Regular training sessions will be provided to staff involved in grant management to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls.
DPP has transitioned the Government of the Virgin Islands to a centralized eProcurement system, GVIBuy. Vendor profiles are centralized with all corporate documents attached. Additionally, DPP has published written guidelines that dictate adherence to federal regulations relate to the procurement of...
DPP has transitioned the Government of the Virgin Islands to a centralized eProcurement system, GVIBuy. Vendor profiles are centralized with all corporate documents attached. Additionally, DPP has published written guidelines that dictate adherence to federal regulations relate to the procurement of goods and services including records retention.
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance p...
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance policy and procedures framework. The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Operating Procedures (SOPs) to promote cross-agency consistency; and Tier 3, which outlines detailed, step-by-step procedures that clearly define roles and responsibilities and accountability measures to ensure compliance with all federal regulations including equipment and real property management. Additional staff will be needed to effectively support the initiative and regular training sessions will be provided to staff to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls.
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance p...
The Government concurs with the auditor’s findings and recommendations and finalizing a comprehensive corrective action plan to strengthen grant management and compliance through the Public Finance Management initiative including the development of a three-tier overarching Financial and Compliance policy and procedures framework. The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Operating Procedures (SOPs) to promote cross-agency consistency; and Tier 3, which outlines detailed, step-by-step procedures that clearly define roles and responsibilities and accountability measures to ensure compliance with all federal regulations including cash management. Regular training sessions will be provided to staff involved in grant management to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls.
A comprehensive corrective action plan includes hiring key personnel to provide oversight and expertise in grant management. The Government’s Audit Committee is also leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This ...
A comprehensive corrective action plan includes hiring key personnel to provide oversight and expertise in grant management. The Government’s Audit Committee is also leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. This framework includes Tier 1, which establishes the overarching Financial and Compliance Policy; Tier 2, which defines Standard Operating Procedures (SOPs) to promote cross-agency consistency; and Tier 3, which outlines detailed, step-by-step procedures that clearly define roles and responsibilities and accountability measures to ensure compliance with all federal regulations including internal controls for procurement vetting in corporation with the Department of Property and Procurement with primary responsibility over procurement. Regular training sessions are provided to staff involved in grant management to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls.
The Government will implement enhanced internal control procedures to ensure that payroll expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) are complete, accurate, and fully supported by transaction-level detail in accordance with 2 CFR 200.303, 2 CFR 200.403(g), and 2 C...
The Government will implement enhanced internal control procedures to ensure that payroll expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) are complete, accurate, and fully supported by transaction-level detail in accordance with 2 CFR 200.303, 2 CFR 200.403(g), and 2 CFR 200.430(i). Corrective actions will include the following: 1. Implementation of Monthly Payroll Reconciliations: The Government will establish a formal reconciliation process requiring monthly reconciliation of payroll expenditures recorded in the accounting system to detailed payroll records generated from the payroll system. o All variances will be identified, investigated, resolved, and documented. o Supporting documentation (e.g., payroll registers, timesheets, and cost allocation reports) will be retained and readily available for audit review. This aligns with enterprise expectations that reconciliation exceptions must be logged, investigated, and resolved with supporting evidence retained. 2. Development and Formalization of Standard Operating Procedures (SOPs): The Government will develop and/or enhance SOPs governing: o Payroll cost charging to federal awards o Documentation standards required to support payroll expenditures o Reconciliation procedures between payroll system and general ledger o SEFA preparation and validation procedures These SOPs will ensure consistency, completeness, and compliance with Uniform Guidance requirements. 3. Strengthening Documentation Controls: Payroll costs charged to federal awards will be supported by documentation that: o Accurately reflects the work performed o Reconciles to total compensation (100% effort) o Is incorporated into official records and retained in accordance with record retention policies Documentation reviews will be incorporated into routine processing and supervisory review controls. 4. Independent Review and Oversight: Reconciliations and payroll allocations to federal programs will be subject to supervisory or independent review to verify: o Accuracy and completeness o Proper allocation across funding sources o Consistency with grant terms and conditions Evidence of review and approval will be maintained. 5. SEFA Validation and Pre-Submission Review: Prior to finalizing the SEFA, the Government will implement a mandatory validation step requiring: o Reconciliation of SEFA totals to the general ledger o Verification that all amounts reported are supported by transaction-level payroll detail o Confirmation that all adjustments are documented and approved This aligns with established CAP practices requiring documented reconciliation outputs that demonstrate control effectiveness. 6. Training and Capacity Building: Relevant personnel will receive training on: o Federal cost principles under 2 CFR 200 o Payroll documentation and certification requirements o SEFA preparation and reconciliation expectations Training will ensure consistent application of policies and improve compliance. 7. Ongoing Monitoring and Compliance Reviews: The Government will implement periodic (quarterly) compliance reviews to: o Assess the effectiveness of payroll reconciliation controls o Ensure documentation requirements are consistently met o Identify and remediate any recurring issues timely These monitoring activities are consistent with prior CAP approaches that require periodic review of payroll documentation and reconciliation practices.
DPNR concurs with the auditor’s findings and recommendations. The Asset Management Division (AMD) adheres to Federal equipment guidelines. Assets are tagged, and records are created using the Tyler Munis Resource Planning system (ERP). In 2022, AMD inventoried four agencies, ensuring compliance with...
DPNR concurs with the auditor’s findings and recommendations. The Asset Management Division (AMD) adheres to Federal equipment guidelines. Assets are tagged, and records are created using the Tyler Munis Resource Planning system (ERP). In 2022, AMD inventoried four agencies, ensuring compliance with Federal regulations. The completed Standard Operation Policies and Procedures (SOPP) are pending approval, crucial for enhancing internal controls. Training sessions for fixed assets employees are planned, and additional staff will be needed to support the initiative effectively.
DPNR will: • Conduct a review of payroll transactions to identify any additional discrepancies between timesheets and payroll registers. • Implement a requirement for supervisory review and certification of employee timesheets prior to payroll processing. • Establish a reconciliation process requiri...
DPNR will: • Conduct a review of payroll transactions to identify any additional discrepancies between timesheets and payroll registers. • Implement a requirement for supervisory review and certification of employee timesheets prior to payroll processing. • Establish a reconciliation process requiring payroll staff to compare approved timesheets to payroll registers before final payroll approval. Grant Charge Authorization • Review personnel funding assignments to verify that salary charges are consistent with approved Notices of Personnel Action (NOPAs), grant budgets, and personnel authorizations. • Correct the employee's funding allocation to reflect the authorized grant funding source. • Establish a secondary review process to verify funding sources before payroll is posted to grant accounts. Payroll Adjustments • Review outstanding payroll adjustments and correction entries. • Process the identified correction and updated procedures to ensure adjustments are completed promptly upon discovery. • Establish tracking procedures to monitor payroll corrections through completion.
The Government concurs with the auditor’s findings and recommendations. Management acknowledges the recommendation and will review current internal control procedures to determine if enhancements are needed. DPNR is committed to ensuring compliance with Federal regulations and will take appropriate ...
The Government concurs with the auditor’s findings and recommendations. Management acknowledges the recommendation and will review current internal control procedures to determine if enhancements are needed. DPNR is committed to ensuring compliance with Federal regulations and will take appropriate action as necessary. DPNR will review and update its policies and procedures to ensure all non-payroll expenditures are approved by authorized personnel, provide staff training on proper approval processes and internal control requirements, and conduct periodic checks to monitor compliance and promptly address any exceptions.
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify c...
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify control weaknesses and implement corrective measures. OTAG will implement tracking tools to monitor award periods, liquidation deadlines, and expenditure charging. Personnel will verify Master Cooperative Agreement Appendices periods prior to processing transactions. Expenditures charged to awards will undergo review to confirm alignment with the applicable award and performance period with cross reconciliation of the Government of the Virgin Islands procurement methods, and the Government of the Virgin Islands fiscal enterprise system. Policy and Procedure Enhancements: OTAG will update SOPPs to address cash management, reporting requirements, matching calculations, expenditure monitoring, and period-of-performance reviews. Training will be provided to personnel upon implementation of the revised procedures. Preventive Measures: •Monthly grant reconciliation reviews. •Quarterly compliance monitoring. •Management review of reimbursement requests and matching calculations. •Annual internal compliance assessment. •Centralized documentation repository for grant records. Monitoring & Accountability: The Adjutant General and Executive Director will monitor implementation and effectiveness. Quarterly compliance reports will be provided to agency leadership, and corrective actions will be tracked through completion.
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify c...
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify control weaknesses and implement corrective measures. OTAG will develop a formal methodology for calculating, documenting, and monitoring matching requirements associated with each Cooperative Agreement. Matching calculations will be prepared monthly and reviewed quarterly by management with cross reconciliation of the Government of the Virgin Islands procurement methods, and the Government of the Virgin Islands fiscal enterprise system. Documentation supporting allowable matching expenditures will be maintained in a centralized file. Policy and Procedure Enhancements: OTAG will update SOPPs to address cash management, reporting requirements, matching calculations, expenditure monitoring, and period-of-performance reviews. Training will be provided to personnel upon implementation of the revised procedures. Preventive Measures: •Monthly grant reconciliation reviews. •Quarterly compliance monitoring. •Management review of reimbursement requests and matching calculations. •Annual internal compliance assessment. •Centralized documentation repository for grant records. Monitoring & Accountability: The Adjutant General and Executive Director will monitor implementation and effectiveness. Quarterly compliance reports will be provided to agency leadership, and corrective actions will be tracked through completion.
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify c...
OTAG recognizes the need to strengthen internal controls related to cash management reporting, matching requirement monitoring, and grant period-of-performance compliance. A comprehensive review of existing Master Cooperative Agreement Appendices management processes has been initiated to identify control weaknesses and implement corrective measures. OTAG will establish procedures requiring reconciliation of all SF-270 reimbursement requests to supporting accounting records before submission. A centralized tracking log will be maintained to ensure completeness and retention of all reimbursement requests and supporting documentation. Supervisory review and approval will be documented for each submission with cross reconciliation of the Government of the Virgin Islands procurement methods, and the Government of the Virgin Islands fiscal enterprise system. Policy and Procedure Enhancements: OTAG will update SOPPs to address cash management, reporting requirements, matching calculations, expenditure monitoring, and period-of-performance reviews. Training will be provided to personnel upon implementation of the revised procedures. Preventive Measures: •Monthly grant reconciliation reviews. •Quarterly compliance monitoring. •Management review of reimbursement requests and matching calculations. •Annual internal compliance assessment. •Centralized documentation repository for grant records. Monitoring & Accountability: The Adjutant General and Executive Director will monitor implementation and effectiveness. Quarterly compliance reports will be provided to agency leadership, and corrective actions will be tracked through completion.
OTAG has reviewed the payroll transactions identified during the audit and has initiated corrective measures to strengthen controls over payroll documentation, appendix charging, and period-of-performance compliance. Payroll expenditures charged to Master Cooperative Agreement Appendices will be sub...
OTAG has reviewed the payroll transactions identified during the audit and has initiated corrective measures to strengthen controls over payroll documentation, appendix charging, and period-of-performance compliance. Payroll expenditures charged to Master Cooperative Agreement Appendices will be subject to quarterly review to verify that timesheets, payroll registers, and supporting documentation are complete, accurate, and retained in accordance with the SF-270 submission requirements. Payroll charges will also be reviewed against periods of performance before posting to ensure costs are assigned to the correct award. OTAG will revise its SOPPs to establish formal procedures for payroll certification, documentation retention, reconciliation of payroll records to timesheets, and review of Master Cooperative Agreement funded personnel costs. Training will be conducted for personnel on documentation standards and allowable cost requirements. To prevent recurrence, monthly reconciliations between payroll records and supporting timesheets will be performed and documented. Quarterly compliance reviews will evaluate payroll charges and supporting documentation for accuracy and completeness. Monitoring & Accountability: The Adjutant General and Executive Director will jointly oversee implementation. Results of monthly reconciliations and quarterly reviews will be reported to executive management.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
The Government concurs with the auditor’s findings and recommendations. DOH has implemented no corrective action, as grant is closed.
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