Miscellaneous Reports
OPA Peer Review Report for the period Oct. 1, 2004 to Sept. 30, 2007
(May 1, 2008)A peer review of the CNMI Office of the Public Auditor (OPA) has been completed for the period from October 1, 2004 through September 30, 2007. According to the peer review report, OPA's internal quality control system is suitably designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards for audits and attestation engagements during the period reviewed.
Review showed SHEFA did not operate in a fiscally prudent manner
(April 7, 2008)
OPA’s primary finding is that SHEFA did not operate in a fiscally prudent manner as evidenced particularly by its use of and excesses accorded contract employees, improper payments to some Board members, and the hiring or contracting of three persons or entities to perform duplicative work (the employee, a contractor, and the Board).
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.
Jobs study suggests actions to encourage hiring of residents
(May 31, 2007)A Committee of private sector employers in conjunction with some government employees, issued a report aimed at determining whether there are jobs currently held by nonresident workers that could be filled by qualified residents. The Committee members, who collectively employ over two thousand private sector jobs, reported that there are positions currently filled by nonresidents that can be filled by qualified residents. The Committee provided suggested actions to encourage the hiring of residents. The Committee also recommended the restructuring of the Department of Labor's DES&T's division to provide better services for both resident workers and CNMI employers.
Review finds $60 million bond proceeds and interest income over-appropriated
(June 24, 2006)OPA's review of appropriations acts identifying the $60 Million Bond as a source of funding found that the CNMI Legislature over appropriated bond proceeds and interest income, totaling $1,520,611. As a result, the CNMI Government may need to identify and appropriate additional funds to complete the under funded projects, scale down the scope of some uncompleted projects, or cancel some projects altogether.
Troop Store creates revenue leakage
(December 16, 2004)
In a letter dated, June 13, 2003, a former Chairman of the House Standing Committee on Commerce requested that OPA conduct an audit or investigation addressing complaints that AAFES members at the U.S. Army Reserve Unit in Saipan (hereinafter "AAFES-Saipan) were abusing their shopping privileges. He requested that OPA: (1) determine if potential abuse was occurring, and (2) quantify the financial impact of any such abuse in terms of taxes foregone and the effect on the overall economy.
CNMI Gov't has no centralized management control over processing of Federal Grants
(March 3, 2004)In June 2003, a congressman of the Thirteenth Northern Marianas Commonwealth Legislature requested the Office of the Public Auditor (OPA) to review the CNMI’s processing of Federal grants, as he was concerned that the CNMI may not have obtained and used all Federal grants available. After meeting with Congressman Torres, we began survey work in two areas: (a) CNMI activities undertaken to obtain grant awards and (b) activities undertaken after a grant has been awarded. Accordingly, we established two objectives: draw down Federal funds and record related financial transactions.
Compilation Report on the Procurement of Proposed 80/60 MW Power Plant Project
(October 7, 2002)The former Chairman of the House Committee on Public Utilities, Transportation & Communication requested OPA to perform a survey addressing CUC's 80/60 megawatt ("MW") power plant project for Saipan. Following meetings with the former Committee Chairman and with CUC officials, OPA agreed to focus on (1) collecting historical background information on the project and (2) identifying and compiling related CUC costs. Based on a review of documents and information obtained, OPA compiled a chronology and accounting of the project.
NMIRF investigative report on the Hawaii Pacific Medical Referral Contract
(August 19, 2002)This report presents information gathered relative to the administrative services agreement of Hawaii Pacific Medical Referral (HPMR) with the Northern Mariana Islands Retirement Fund (NMIRF). OPA is currently conducting an audit of various issues related to HPMR's contract. During the course of the audit, the Office of the Public Auditor (OPA) has identified a number of procurement issues which it believes need to be reported promptly and separately from the audit. This compilation of information contains OPA's analysis of certain procurement issues identified.
Compilation Report on A&E Services for Saipan Beach Road Sewer System
(June 10, 2002)The U.S. Department of Interior's Office of Insular Affairs (OIA) requested OPA's assistance in resolving disallowed costs on the architect-engineer (A&E) contract for the Phase II upgrade of the Saipan Beach Road Sewer System (hereinafter referred to as the "Project"). The issue stemmed from OIA's review of costs paid to the contractor resulting in the disallowance of $204,000 in project costs, consisting of (a) $57,000 in missing or unlocated equipment, (b) $60,000 change orders without government approvals, and (c) $87,000 in lost project costs.