Compilation Report - DPS's Confidential Informant Funds for FY 2000 and 2001

(May 10, 2002)  

This report presents information gathered on the Department of Public Safety's (DPS) Confidential Informant Funds (CIF) for Fiscal Years 2000 and 2001. Please note that this compilation of information was not conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States, and therefore should not be considered an audit report.

The objectives of the compilation were to provide information on: (1) the financial status of the CIF for FY 2000 and FY 2001, (2) the amount and disposition of any remaining CIF cash, and (3) the results of the Federal case filed against the former FY 2000-2001 custodian.

Our compilation report covered CIF transactions for the Fiscal Years ended September 30, 2000 and 2001. To accomplish our objectives, OPA conducted a cash count and a limited review of CIF transactions. We obtained documents from DPS investigators to update the financial status of the CIF, as well as documents showing CIF deposits to the general fund. We also obtained pertinent documents from OPA's Investigation Unit and the United States District Court relative to the Federal case filed against the former FY 2000-2001 custodian.

Conclusion: Based on our review of the CIF for FY 2000 and FY 2001, we determined that $16,928 in cash remains available, namely $8,437 on deposit in the CNMI's General Fund and $8,491 in restitution. We also determined that $8,437 were funds remaining from prior year grants as follows:

 

Source
 Amount
  CIF for FY 1997
  CIF for FY 1999
  CIF for FY 2000
  CIF for FY 2001
$1,419  
787  
445  
5,786  
  Balance
 $8,437  

 

Accordingly, we recommend that the CJPA Executive Director:

  • Consult with the grantor on how the available funds of $16,928 will be used or disposed of; and
  • Follow-up with DPS on its efforts to determine the validity of the $3,500 in un-receipted expenses and the $7,005 in unliquidated advances. DPS should ask the individual DPS investigators whether they actually received the cash from the former FY 2000-2001 custodian and if they have the documents to support the liquidation. Proper liquidation should be recorded or recovery instituted depending on the result of the inquiry.

View/download copy of full report