News
July 2008
Audit of Administrative Functions, Roy Lester Schneider
Regional Medical Center (SRMC)
The Office of the Virgin Islands Inspector General and the Office
of Inspector General of the Department of the Interior have released
their joint audit report on the administrative functions of the
SRMC. The audit disclosed a breakdown of key controls resulting
in a flagrant disregard for accountability and transparency by
the District Board and senior executives, thereby exposing SRMC
to fraud mismanagement which resulted in a litany of abuses.
To
view the report, click here.
June 2008
Audit of The Accounting and Collection of Dishonored Checks
The Office of the Virgin Islands Inspector General released its audit report on the Virgin Islands Government’s accounting and collection of dishonored checks. The audit found a lack of controls over the accounting of dishonored checks; inconsistent collection efforts by departments and agencies; and, virtually no enforcement against businesses and individuals who issue dishonored checks to the Govenrment. To view the report, click here.
April 2008
Office of the V. I. Inspector General Opens Branch Office on St. Croix
The Office of the Virgin Islands Inspector General announces the opening of its branch office on the island of St. Croix. The office is located at: 1 Commercial Bldg.; Lagoon St. Complex; Frederiksted, VI 00840; Tel: 340-998-8898 (temporary). The V. I. Inspector General indicated that as additional staff is hired, a more active presence will be felt on St. Croix. Current funding levels allow for 5 employees both as auditors and investigators.
March 2008
V. I. Inspector General named Rotary II Person of the Year
The V. I. Inspector General, Steven van Beverhoudt was named the 2008 Rotary II Person of the Year, at their annual Person of the Year awards luncheon. For a more detailed story, click here.
October 2007
Fiscal Year 2008 Audit Plan
The Office of the Virgin Islands Inspector General released its Fiscal Year 2008 Audit Plan. Among the various audits planned for 2008, the Inspector General’s Office hopes to complete four projects started in Fiscal Year 2007 (Dishonored Checks, Schneider Regional Medical Center, LEPC Grants Management and Tourism Checking Accounts). In addition five other projects should be started during the 2008 Fiscal Year to include: the Education Initiative Fund; Bureau of Economic Research Grants; the Virgin Islands Lottery; Economic Development Authority; and, Licensing. To view the 2008 Audit Plan, click here.
May 2007
Audit of the Operations of the St. Croix Horse Racing Commission
The Office of the Virgin Islands Inspector General released its report on the audit of the operations of the St. Croix Horse Racing Commission. Weaknesses were found in controls over the operations of the Commission. There was no accounting system in place; documentation was non-existent or could not be found; and there were numerous withdrawals from the Commission’s account with no supporting documentation. To view the report, click here.
March 2007
Audit of the Operations of the 2004 Virgin Islands Carnival Committee
The Office of the Virgin Islands Inspector General released its audit report on the operations of the 2004 Virgin Islands Carnival Committee. We found that although in general the Committee had good internal controls over revenues and disbursements, it did not: (i) reconcile all collections from the ticket outlets; (ii) control tickets distributed to the Stadium outlet; (iii) follow established procedures in the use of the purchase order form; (iv) ensure that checks were properly voided; (v) file all of the required financial reports as required by the Code; and, (vi) use the correct method of accounting when submitting the profit and loss statement for the 2004 Carnival activities. To view the report, click here.
February 2007
Audit of the Operations of the Homestead and Home Loan Program
The Office of the Virgin Islands Inspector General released its audit report on the operations of the Homestead and Home Loan Program. The Department of Housing, Parks and Recreation failed to: manage its accounts receivables; ensure that loans were distributed in a fair and equitable manner; distribute loan proceeds according to the provisions of the V. I. Code; deposit legislative appropriations into the correct account; and, maintain adequate record keeping practices to justify loans granted. To view the report, click here.
September 2006
Audit of the St. Thomas - St. John Antilitter and Beautification Commission
The Office of the Virgin Islands Inspector General released its audit report on the operations of the St. Thomas - St. John Antilitter and Beautification Commission. There were no controls over the use of funds, which contributed to the Fund being over obligated by $198,573 in Fiscal Year 2004. In addition, program funds were not adequately accounted for. Finally, grants and contracts were not properly monitored. To view the report, click here.
June 2006
Investigation of the Activities of Security Guard Personnel at the Charles Harwood Complex
The Office of the Virgin Islands Inspector General released its investigative report of the activities of security guard personnel at the Charles Harwood Complex on St. Croix. As a result of the investigation, we concluded that some security guard personnel were claiming time that was not worked, while other personnel were not being compensated for overtime. To view the report, click here.
April 2006
Investigation into the Payroll Activities of Specific Employees at the Governor Juan F. Luis Hospital and Medical Center
The Office of the Virgin Islands Inspector General released its investigative report on the payroll activities of specific employees at the Juan Luis Hospital. As a result of the investigation, two Hospital employees were charged with developing a scheme to misappropriate over $132,000 in payroll costs. Hospital officials agreed with the recommendations made in the report, and have initiated corrective action to prevent similar occurrences in the future. To view the report, click here.
April 2006
Audit of the Operations of the St. Thomas - St. John Horse Racing Commission
The Office of the Virgin Islands Inspector General released its report on the audit of the operations of the St. Thomas - St. John Horse Racing Commission. Weaknesses were found in controls over the operations of the Commission. There was no accounting system in place; documentation was non-existent or could not be found; there were cash withdrawals from the Commission’s account with no supporting documentation; and, there was no monitoring of a racing promotion contract. To view the report, click here.
September 2005
Audit of the Donated Leave Program
The Office of the Virgin Islands Inspector General released its
report on the audit of the Donated Leave Program administered
by the Department of Finance. Although in general the Program
was administered in accordance with the provisions of the Virgin
Islands Code, weaknesses were detailed in the report. We found
that: (i) there were no written rules and regulations to be used
as guidelines in interpreting the Program law; (ii) there was
no definition of “catastrophic condition” to be used
in determining eligibility of an applicant to be in the Program;
(iii) the eligibility determination rested with one individual;
and, (iv) confidential applicants’ records were not safeguarded
from unauthorized access. The Commissioner of Finance did not
respond to the recommendations made in the report.
To view the report, click here.
September 2005
Audit of the Operations of the Taxicab Division
The Office of the Virgin Islands Inspector General released its
report on the audit of the operations of the Taxicab Division.
Weaknesses were found in the maintenance of the Medallion Registries,
the safeguard of taxi medallions and license plates, and the enforcement
of taxicab laws. We also found a lack of biannual inspections
and Division funds being used for non-Division expenses. The Commissioner
of Licensing agreed with the recommendations made.
To view the report, click here.
May 2005
Investigation Into the Purchase of the Devcon Property
by the Virgin Islands Water and Power Authority
The Office of the Virgin Islands Inspector General released its
report on the investigation into the purchase of the Devcon property
by the Virgin Islands Water and Power Authority. The investigation
concluded that the failures associated with the purchase of the
property rested primarily with the former WAPA Board. Although
no criminal misconduct was found, the former Board was negligent
in not monitoring the events that ultimately led to the purchase
of the Devcon property. The current Board agreed with the recommendations
made in the report.
To view the report, click here.
April 2005
Audit of Law Enforcement Planning Commission VOCA Grants
Awarded to the Safety Zone
The Office of the Virgin Islands Inspector General released its
report on the audit of Law Enforcement Planning Commission VOCA
grants awarded to the Safety Zone. The audit showed that the Safety
Zone did not always provide adequate source documentation to support
its claims for reimbursements. In addition, reports were not always
submitted timely. There have been, however, significant improvements
over the years, from one grant to another.
To view the report, click here.
April 2005
Audit of the Yellow Cedar Acquisition Program at the
Virgin Islands Port Authority
The Office of the Virgin Islands Inspector General released its
report on the audit of the Yellow Cedar Acquisition Program at
the Virgin Islands Port Authority. The audit found that the Port
Authority did not maintain sufficient documentation to justify
the amounts paid to individuals whose Yellow Cedar properties
were acquired as a result of the expansion of the Henry E. Rohlsen
Airport. The Executive Director generally agreed with the recommendations.
To view the report, click here.
March 2005
Audit of Lease Management at the Virgin Islands Port
Authority
The Office of the Virgin Islands Inspector General released its
report on the audit of lease management at the Virgin Islands
Port Authority. Although there were improvements when compared
to prior years, there were still areas that needed to be addressed;
specifically in the areas of collections of accounts receivables
and oversight of subleasing. The Executive Director generally
agreed with the recommendations.
To view the report, click here.
January 2005
Audit of Collection Activities at the Office of the Lieutenant
Governor
The Office of the Virgin Islands Inspector General released its
report on the audit of collection activities at the Office of
the Lieutenant Governor. The audit disclosed weaknesses in internal
controls over collections and a lack of supervisory reviews. All
recommendations were agreed to and corrective actions were being
implemented.
To view the report, click here.
December 2004
Investigation Into the Allegation That Water and Electrical
Line Losses on St. Croix Were Due to End-user Theft
The Office of the Virgin Islands Inspector General released its
report on the investigation into the allegation that water and
electrical line losses on St. Croix were due to end-user theft.
The investigation conducted at the request of WAPA, found numerous
instances of water and electrical service theft on St. Croix.
The Executive Director agreed with most of the recommendations
made in the report.
To view the report, click here.
September 2004
Investigation of Reappearance of HIV Test Specimens
The Office of the Virgin Islands Inspector General has released
its report on the investigation of the reappearance of HIV test
specimens from St. John Virgin Islands. At the conclusion of the
investigation, sufficient evident could not be found to warrant
the filing of criminal charges. However, 18 recommendations were
made to the Commissioner of the Department of Health to improve
the operations of the Clinic responsible for the HIV/STD program
in the St. Thomas/ St. John District.
To view the report, click here.
Review
of the Accounting for Petty Cash, Imprest, and Accreditation Funds
The Office of the Virgin Islands Inspector General has
released its report on the review of the accounting for petty
cash, imprest, and accreditation funds for the Virgin Islands.
The review showed that the Department of Finance does not have
an accurate accounting of the outstanding funds, nor do they know
the number of custodians who have possession of the funds. The
Commissioner agreed with seven of the eight recommendations made
in the report, but did not specify the corrective actions to be
taken. To
view the report, click here.
August 2004
Federal Jury Convicts Lucien A. Moolenaar, II, DDS
Acting U. S. Attorney for the Virgin Islands Anthony Jenkins and
Assistant Attorney General Christopher A. Wray for the Criminal
Division of the U. S. Department of Justice announced that a district
court jury, sitting in St. Thomas, found Dr. Lucien A. Moolennar,
II, guilty on all charges of conversion of government funds, grand
larceny and making false statements. The case was prosecuted by
the U. S. Department of Justice, Public Integrity Section and
the U. S. Attorneys Office for the Virgin Islands. The Office
of the Virgin Islands Inspector General led the investigation.
To
view the press release, click here.
February 2004
Federal Grand Jury Indicts Five Stemming from Contracts
with the Government
U. S. Attorney for the Virgin Islands David M. Nissman announced
a 16-count Federal Grand Jury indictment of Ashley Andrews, Ohanio
Harris, Alicia Hansen, Esdel Hansen and Campbell Malone on Federal
corruption charges stemming from Global Resources Management contracts
with the Legislature and the Executive Branch of the Virgin Islands
Government. The indictment was based on a joint investigation
by the Office of the Virgin Islands Inspector General, the Federal
Bureau of Investigation, and the Investigative Division of the
Office of Inspector General, Department of the Interior. To
view the press release, click here.
December 2003
Investigation of the Disappearance of HIV Test Specimens
The Office of the Virgin Islands Inspector General released its
report on the investigation of the disappearance of HIV test specimens
from St. John, Virgin Islands. Although it could not be determined
how or who was responsible, significant weaknesses in managerial
controls were identified as a possible cause for the disappearance.
The acting Commissioner of Health agreed with the findings and
recommendations, and indicated that corrective actions were being
implemented. To
view the report, click here.
November 2003
Audit of Collection Activities at the Virgin Islands
Traffic Bureau
The Office of the Virgin Islands Inspector General released its
report on collection activities at the Virgin Islands Traffic
Bureau. The audit found that on St. Thomas, collections were not
deposited timely nor were they made sequentially; controls were
not in place to safeguard license plates, registration stickers
and registration certificates; and facilities, especially on St.
Croix, were in a deplorable condition of disrepair. The Police
Commissioner agreed with the recommendations made and indicated
that corrective actions had been or were in the process of being
made. To
view the report, click here.
September 2003
Audit of the Education Initiative Fund
The Office of the Virgin Islands Inspector General released its
report on the Department of Education’s use of the Education
Initiative Fund. The audit found that in general the various schools
were using the Fund in accordance with prescribed regulations.
It was also found that funds were not getting to the schools on
a timely basis. In addition, Education was not allocating funds
to the schools in accordance with the formula established by the
Virgin Islands Code. Six recommendations were made in the report.
To
view the report, click here.
Federal Grand Jury Indicts Deputy Director of Health
U. S. Attorney for the Virgin Islands David M. Nissman announced
a two-count Federal Grand Jury indictment of Dr. Lucien A. Moolenaar,
II, DDS for the conversion of Government funds. The indictment
was based on an investigation by the Office of the Virgin Islands
Inspector General. To
view the press release, click here.
May 2003
Audit of the Use of Y2K Funds
The Office of the Virgin Islands Inspector General released its
report on the use of Y2K funds by the Virgin Islands Government.
The audit found that although positive steps were taken in improving
the Government’s computer operations, significant weaknesses
in planning, procurement, monitoring and inventory were also identified.
Ten recommendations were made in the report. To
view the report, click here.
December 2002
Strength of Public Auditors Will Be Factor in Awarding
Interior Grants
Deputy Assistant Secretary of the Department of the Interior,
David B. Cohen, announced at a meeting of the Island Governments
Financial Officers Association, that the Office of Insular Affairs
will look at how well each jurisdiction’s public auditor’s
office is functioning as one of the factors to determine Interior’s
discretionary funding level. Click
here to see the Deputy Assistant Secretary’s news release.
Office of the Inspector General, Department of the Interior
Conference
A delegation from the Office of the Virgin Islands Inspector
General attended a conference in Hawaii sponsored by Earl Devaney
Inspector General for the Department of the Interior. Representing
the Virgin Islands were Steven van Beverhoudt, Hollis Duncan and
Nicholas Peru. The Virgin Islands delegation participated in meaningful
discussions with Federal officials and fellow auditors from the
Pacific territories. Click here
to see a photo of the Virgin Islands delegation and Interior officials.
September 2002
Investigative Report on the Operations of the Division of
Personnel, St. Croix, Virgin Islands
The Office of the Virgin Islands Inspector General released its
investigative report on the operations of the Division of Personnel
on St. Croix, Virgin Islands. Although no criminal misconduct
was found, a number of serious discrepancies were found in the
operations of the office. Twenty recommendations were made in
the report. The Director of Personnel agreed with each recommendation,
indicating in her response the corrective actions to be made.
To
view the report, click here.
Web Site Launched
Virgin Islands Inspector General Steven van Beverhoudt is pleased
to announce the launching of the official web site for the Office
of the Virgin Islands Inspector General. Interested persons will
now be able to download reports directly from the site, apply
for vacant positions, contact employees, and report instances
of fraud, waste and abuse of Virgin Islands Government funds.
Special thanks go out to iDesign
Studios for the work in designing and maintaining the web
site. To
see a related article in the Source, click here.
Fiscal Year 2003 Audit Plan
Virgin Islands Inspector General Steven van Beverhoudt announces
the release of the Fiscal Year 2003 Audit Plan. Although the plan
is ambitious, numerous Virgin Islands Government programs have
been scheduled to be audited for the first time in the up coming
fiscal year. To
see the plan, please click here.
August 2002
Inspector General Interviewed in Guam
While attending the 2002 Association of Pacific Islands Public
Auditors Conference in Guam, Virgin Islands Inspector General
Steven van Beverhoudt was interviewed by a reporter from the Guam
Business magazine. The interview was featured in the August
2002 issue of Guam Business, a monthly magazine published
in Guam. To
see the article, please click here.
NOTE: The files provided in this section are available
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Acrobat Reader in order to open these files. If you do not
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Acrobat Reader, you can download it for free by clicking here
or on the link to the left.
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