OPA closed 87 recommendations due to agencies' actions
(May 16, 2002)
OPA released its semi-annual Audit Recommendations Tracking Report for the period ending December 31, 2001. For the year 2001, OPA issued 10 audit reports to various departments and agencies of the Commonwealth Government (the Commonwealth Utilities Corporation, the Department of Finance, the Department of Lands and Natural Resources, the Department of Public Safety, the Northern Mariana Islands Retirement Fund, the Office of the Governor, and the Saipan Mayor's Office) which set forth a total of 37 new recommendations. The 37 recommendations were in addition to the 162 recommendations outstanding at the beginning of the year, making a total of 199 recommendations tracked for the year. Of the 199 audit recommendations, 87 were closed and 112 remained either open or resolved. Of the 112 open or resolved recommendations, 47 were considered delinquent.
An analysis of the 87 closed recommendations for the year 2001 showed that most of those closed were largely because agencies acted on them by implementing policies and procedures and issuing memoranda and directives to reemphasize the need for compliance with existing laws and regulations.
Recommendations issued by private CPA firms are also included in OPA's audit recommendations tracking report. As of December 31, 2001, CPA firms issued 12 audit reports on the internal control structure and compliance with laws and regulations, 10 of which set forth a total of 122 recommendations. Of the 122 recommendations, 6 were closed and 116 remained either open or resolved. Of the 116 open or resolved recommendations, 60 are considered delinquent.
In addition to audit reports, OPA also issued in 2001 seven procurement reports, i.e, decisions on appeals and requests for reconsideration as well as seven special reports which include management letters, testimonies, compilation, and surveys.
In accordance with statutory restrictions in the Auditing and Ethics Acts, the names of individuals and entities in the audits are not disclosed in this report.
