OPA released its semi-annual Audit Recommendations Tracking Report for the period ending December 31, 2002.  OPA issued 4 audit reports to the Commonwealth Utilities Corporation, Tinian Casino Gaming Control Commission, Commonwealth Development Authority, and the Department of Labor and Immigration which set forth a total of 13 recommendations added into the tracking system. The 13 recommendations were in addition to the 112 recommendations outstanding at the beginning of the year, making a total of 125 recommendations tracked for the year. Of the 125 audit recommendations, 44 were closed and 81 remained either open or resolved. Of the 81 open or resolved recommendations, 56 were considered delinquent.

An analysis of the 44 closed recommendations for the year 2002 showed that most were closed because agencies acted by implementing policies and procedures, and by issuing memoranda and directives to reemphasize the need to comply with existing laws and regulations.

Recommendations issued by private CPA firms are also included in OPA’s audit recommendations tracking report. OPA is not responsible for tracking the implementation of these recommendations, however, they are included in the audit tracking report for information purposes. Based on the classification followed by private CPA firms, a recommendation is described as either resolved or unresolved. OPA has included in the tracking report a total of 353 recommendations in 25 audit reports issued by private CPA firms. Of the 353 recommendations, 29 were considered resolved leaving a balance of 324 recommendations still outstanding.

For the year 2002, OPA issued eight procurement reports, i.e., decisions on appeals and requests for reconsideration, as well as eight compilation reports.

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