U.S. Customs Service: Unresolved Audit Issues Between Customs and the Virgin Islands

GAO reviewed unresolved audit issues between the U.S. Customs Service and the U.S. Virgin Islands, focusing on: (1) who should receive preclearance collections; (2) whether the Virgin Islands should receive interest on a U.S. Treasury Customs collection account; (3) the Virgin Islands' right to U.S. duties for items entering the United States before reaching the Virgin Islands; (4) $5 million which the Virgin Islands auditor contended that Customs collected but did not credit to the Virgin Islands' account; and (5) Customs administrative issues regarding user fee funds accounts, support costs, and employee payments.