OPA closed 25 recommendations for the first six months of 2003
(December 1, 2003)
OPA released its semi-annual Audit Recommendations Tracking Report for the period ending June 30, 2003. An analysis of the 25 closed recommendations for the first six months of 2003 showed that most were closed because agencies acted by implementing policies and procedures, and by issuing memoranda and directives to reemphasize the need to com ply with existing laws and regulations. Also, OPA was provided copies of legal determinations as recomm ended by OPA which were sufficient to close five recommendations.
OPA’s follow-up on outstanding audit recommendations and the response letters received from various government agencies also encouraged agency action on delinquent recommendations. The number of delinquent recommendation decreased by 48% from 56 in 2002 to 29 as of June 30, 2003.
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 th e 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 294 recommendations in 19 audit reports issued by private CPA firms. Of the 294 recommendations, 60 were considered resolved leaving a balance of 234 recommendations still outstanding.
As of June 30, 2003, recommendations in 12 audit reports were referred to the Attorney General’s Office for legal action to recover monies improperly expended. According to OPA’s audit reports, approximately $1,085,954 is potentially recoverable.
Potential recovery of approximately $5.7 million also hinges on agencies’ actions. Recommendations in 15 audit reports identified potential recoveries due to unpaid rentals of land leases, overpayments in professional services contracts, outstanding advances, and improper expenditure of public funds. As of June 30, 2003, initial actions by agencies resulted in partial recovery of $193,144, one claim re-directed to the AGO, one claim totaling $10,000 fully recovered, and one claim totaling $369,866 was withheld from the Public School System ’s FY2002 mandated budget to recover Trust Funds unlawfully used leaving a balance of $5,701,639 still to be recovered.
