Review of Collection and Use of Managaha Landing and User Fees released
(October 2, 2007)
OPA's review showed that adequate controls are in place and working to help ensure the proper collection, safeguard, accountability, and deposit of landing and user fees into the Trust Account. In addition, Tasis disbursements from the Trust Account for the maintenance and improvement of Managaha facilities and landscaping, as well as for other services, are allowable and in accordance with Section 9(D) of the Second Agreement.
Controls for Collection and Deposit of Fees in Place and Working
OPA’s review showed that adequate controls are in place and working to help ensure the proper collection, safeguard, accountability, and deposit of landing and user fees into the Trust Account.
Managaha landing and user fees are collected in two ways: cash payment by tourists brought to Managaha by Tasi and monthly payments by other tour operators through an agreement with Tasi whereby those operators are billed monthly for the tourists they bring
to Managaha. DPL assigns Rangers4 to Managaha to record the number of passengers landing on Managaha and collect the fees from tourists as provided by law, among other responsibilities. Tasi also assigns a Manager to Managaha to manage Tasi’s concession
operations and to verify and receive the cash collections and appropriate billing forms. OPA’s physical observation of DPL’s collection and verification procedures at the Managaha dock showed adequate controls in place and working to help ensure that all fees are properly collected and appropriately billed. Further, measures to safeguard daily cash collections are in place to prevent theft of cash as all cash are secured in a lockable cash box.
Tasi’s Disbursements are Allowable and in Compliance with the Second Agreement
OPA’s second review objective was to determine whether Tasi’s disbursements from the Trust Account were allowable and in accordance with the Second Agreement. During OPA’s review of the Agreement, it became evident that two provisions, namely Section 7
and Section 9(D)(1), presented two seemingly contradictory provisions regarding the burden of paying for certain expenses.
