OPA Reports Archives - CNMI Office of the Public Auditor

Report on CNMI Agencies’ Implementation of Audit & Inspection Recommendations as of December 2024 (OPA Report No. 25-01)

Flash Report: Citizen-Centric Report for Fiscal Year 2024

Report on CNMI Agencies’ Implementation of Audit Recommendation and Inspection as of June 30, 2024 (OPA Report No. 24-02)

Report on CNMI Agencies’ Implementation of Audit Recommendations as of December 2023 (OPA Report No. 24-01)

Flash Report: Citizen-Centric Report for Fiscal Year 2023

Report on CNMI Agencies’ Implementation of Audit Recommendations as of June 2023 (OPA Report No. 23-03)

Audit of Collections on Saipan (OPA Report No. 23-02)

Report on CNMI Agencies’ Implementation of Audit Recommendations as of December 2022 (OPA Report No. 23-01)

Statement of Financial Interest Flash Report

Flash Report: Citizen-Centric Report for Fiscal Year 2022

OPA Strategic Plan

Audit of Government Vehicles (OPA Report No. 22-02)

Audit Reporting Requirements Flash Report

OPA Calendar Year 2022 Work Plan

Flash Report: Citizen-Centric Report for Fiscal Years 2021 and 2020

Office of the Public Auditor (OPA) – Boards and Commissions Flash Report

CNMI Government Employee Survey Summary of Results

Office of the Public Auditor – Audit of Cash on Tinian and Rota (OPA Report No. 21-06)

Report on the Rota Municipal Treasurer from October 6, 2021 to October 8, 2021

Report on the Tinian Municipal Treasurer from October 7, 2021 to October 8, 2021

Report on the Audit of the Department of Lands and Natural Resources Outer Cove Marina Facility (OPA Report No. 21-04)

Report on the Audit of the CNMI Medical Referral Services Office (OPA Report No. 21-03)

Report on CNMI Agencies’ Implementation of Audit Recommendations as of December 2020 (OPA Report No. 21-01)

Report on the Audit of the Division of Revenue & Taxation Hotel Occupancy Tax (OPA Report No. 20-07)

Report on the Audit of the CNMI Government Travel Policy (OPA Report No. 20-06)

Report on CNMI Agencies’ Implementation of Audit Recommendations as of June 2020 (OPA Report 20-05)

Special Report: Compliance with Citizen-Centric Reporting Requirements (OPA Report 20-04)

Department of Finance, Division of Procurement and Supply Audit of Government Vehicles (OPA Report 20-03)

Audit of the CNMI Government Fuel Contract (OPA Report 20-02)

Report on CNMI Agencies’ Implementation of Audit Recommendations as of December 2019 (OPA Report 20-01)

Report on the Audit of the Department of Public Safety (DPS) Inspection of the Confidential Informant Fund (OPA Report No. 19-06)

Report on CNMI Agencies’ Implementation of Audit Recommendations as of June 2019 (OPA Report 19-05)

Inspection of the Commonwealth Election Commission Ballot Accountability for the 2018 General Election (OPA Report 19-04)

Special Report: Compliance with Campaign Disclosure Law (OPA Report 19-03)

Inspection of the Department of Public Lands Assessment and Collection of Fees for Lease No. L9104S (OPA Report 19-02)

CNMI Public School System’s (PSS) Audit Survey Results (OPA Report 19-01)

Department of Public Lands Management of Land Leases and Temporary Permits (OPA Report No. AR-18-01)

Commonwealth Utilities Corporation Organizational Structure (OPA Report No. AR-17-02)

Commonwealth Healthcare Corporation Patient Revenue Cycle Management (OPA Report No. AR-17-01)

Department of Lands and Natural Resources Outer Cove Marina (OPA Report No. AR-15-03)

Report on the Audit of DPS Confidential Informant Fund (OPA Report No. AR-15-02)

Report on the Audit of the Department of Public Safety, Evidence Preservation, Accountability and Control Section (OPA Report AR-15-01)

Report on the Audit of the Division of Customs Assessment and Collection of Excise Taxes (OPA Report 14-01)

CNMI’s Oversight of American Recovery and Reinvestment Act Funds – Evaluation Report, February 2009 through June 2010 (OPA Report No. IR-11-01)

Report on the Audit of the Commonwealth Ports Authority’s Travel Practices from October 1, 2004 thru March 31, 2008 (OPA Report No. AR-11-01)

Tobacco Control Fund Status Inspection Report (OPA Report No. IR-10-01)

Audit of the Department of Public Safety Evidence Controls (OPA Report No. AR-05-04)

Audit of the Marianas Hawaii Liaison Office, October 1, 1999 through December 31, 2002 (OPA Report No. AR-05-03)

Audit of Controls Over the Nonresident Worker Application Process (OPA Report No. AR-05-02)

Audit of Security of CNMI Government Funds Deposited in Banks and Financial Institutions (OPA Report No. AR-05-01)

Hiring of Nurses Directly by the Commonwealth Health Center Versus Contracting Through Manpower Agencies (OPA Report No. AR-03-06)

Monthly Subsistence Allowance Provided to Members of the Senate Covering the Six Months Ending June 30, 2002 (OPA Report No. AR-03-05)

Report on the Audit of the Attorney General’s Investigative Unit Confidential Informant/Cash Funds, October 1, 1994 to April 30, 2002 (OPA Report No. AR-03-04)

Report on the Facts and Circumstances Surrounding the Termination of Employees of Northern Marianas College (OPA Report No. AR-03-03)

Report on the Commonwealth Utilities Corporation – Audit of Premium Pay, Overtime, and Salary Increases from October 1, 1999 Through September 30, 2001 (OPA Report No. AR-03-02)

Report on the Commonwealth Utilities Corporation – Audit of Personnel Hiring from October 1, 1999 through July 15, 2001 (OPA Report No. AR-03-01)

Report on the Tinian Casino Gaming Control Commission Audit of Travel Transactions – Fiscal Years 1996-2001 (OPA Report No. AR-02-02)

Report on the Commonwealth Utilities Corporation Audit of Small Purchases – October 1, 1999 through March 31, 2001(OPA Report No. AR-02-01)

Letter Report – Audit of the Department of Public Safety’s Confidential Informant Fund and Prostitution Fund for Fiscal Year Ended September 30, 1996 (Report No. LT-01-08)

Letter Report – Commonwealth Utilities Corporation – Audit of Travel of the Board of Directors, Key Management and other CNMI Government Officials from October 1999 through March 2001 (Report No. LT-01-07)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the Fourth Quarter of Fiscal Year 1999 (Report No. LT-01-06)

Letter Report – Audit of Billings for a Professional Services Contract During the Period October 1, 1996 Through February 29, 2000 (Report No. LT-01-05)

Letter Report – Northern Mariana Islands Retirement Fund – Audit of Travel Outside the CNMI from October 1966 Through March 2000 (OPA Report No. LT-01-04)

Letter Report on the Audit of Cash Receipts and Disbursements of the 1999 Liberation Day Committee from April 1 to October 31, 1999 (OPA Report No. LT-01-03)

Letter Report on the Audit of the Maintenance and Use of the Challenger Since its Purchase (OPA Report No. LT-01-02)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the Third Quarter of Fiscal Year 1999, Ended June 30, 1999 (Report No. LT-01-01)

Report on the Audit of the Department of Lands and Natural Resources’ Agreement with the Marine Revitalization Corporation for Operating the Outer Cove Marina from May 1993 to October 1998 (Report No. AR-01-02)

Report on the Audit and Investigation of Health Insurance Payments to Megaplus International CNMI, Inc. for Physical Therapy Services (OPA Report No. AR-01-01)

Report on the Audit of the Marianas High School Food Court Covering School Year 1998-1999 (OPA Report No. AR-00-05)

Report on the Audit of the Marianas Hight School Food Court Covering School Year 1998-1999 (OPA Report No. AR-00-05)

Letter Report on the Audit of Alleged Coercive Actions Taken Against Employees and the Misuse of Government Funds, Both During the Term of the Former Mayor of Rota (LT-00-09)

Report on the Audit of the Division of Public Lands’ Collection of Rentals on Land Leases with Quarries for Six Lease Years from 1990 to 1995 (OPA Report No. AR-00-04)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the Second Quarter of Fiscal Year 1999 Ending March 31, 1999 (LT-00-08)

Report on the Audit of Property and equipment at Hopwood Junior High School – February to June 1999 (OPA Report No. LT-00-07)

Audit of the Compensatory Time Claimed and Retirement Benefits Paid to Two Former Officials of the Commonwealth Ports Authority (OPA Report No. AR-00-03)

Audit on Procurement and Costs of Renovating the Commonwealth Development Authority’s Leased Building – January 1998 to August 1999 (OPA Report No. AR-00-02)

Report on the Audit of Government Revenues from the CNMI Lottery Operations for the First Quarter of Fiscal Year 1999 Ending December 31, 1998

Report on the Audit of the Northern Marianas College’s Collections and Deposits from July to November 1999 (OPA Report No. LT-00-05)

Report on the Audit of Two Division of Fish and Wildlife (DFW) Employees’ Time and Attendance and Whether their Arrangement with DFW was Consistent with the Pacific Islands Education Initiative (OPA Report No. Lt-00-04)

Audit of Land Survey Contract for the Tinian Road Resurfacing Project Fiscal Year 1997 (OPA Report No. AR 00-01)

Audit of Gov’t Revenues from CNMI Lottery Operations for 4th Qtr FY 1998

Letter Report on the Audit of the Department of Finance’s Double Payments of 1995 Corporate Tax Rebates to Eleven Taxpayers in Fiscal Year 1997 (LT-00-02)

Audit of Double Payments of 1995 Corporate Tax Rebates to 11 Taxpayers

Letter Report of the Commonwealth of the Northern Mariana Islands Compilation of Government-Paid Travel for Fiscal Year 1997 (LT-00-01)

Letter Report on the Follow-up Audit of the Tinian Mayor’s Contract for the Lease of the KBC Building (Report LT-99-10)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the Third Quarter of Fiscal Year 1998 Ending June 30, 1998 (LT-99-09)

Report on the Audit of the Executive Branch of the CNMI Government’s Professional Services Contract from October 1, 1995 to May 4, 1998 (OPA Report No. AR-99-04)

Letter Report on the Audit and Investigation of Misuse of Resources of the Department of Community and Cultural Affairs – Office of Aging in January 1998 (Report No. LT-99-08)

Letter Report on the Audit and Investigation of Whether an Emergency Management Office Technician Conducted Private Business While o Official Duty (Report No. LT-99-07)

Letter Report on the Audit of the Department of Public Health’s Granting of Unequal Salaries to Social Worker Employees (Report No. LT-99-06)

Report on the Tinian Casino Gaming Control Commission Audit of Consultant’s Contract – Fiscal year 1997 (OPA Report No. AR-99-03)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the First Quarter of Fiscal Year 1998 Ending December 31, 1997 (LT-99-04)

Report on the Verification of Expenses and Review of Selected Administrative Practices of the Washington Representative’s Office for Fiscal Years 1995 and 1996 (OPA Report No. AR-99-02)

Letter Report on the Audit of the Former Commissioner of Education’s Salary Increase (Report No. LT-99-03)

Letter Report on the Audit of Time and Attendance at the Saipan Mayor’s Office Administrative Division and Mechanic Shop – May 22 and May 29, 1998 (Report No. LT-99-02)

Report on the Audit and Investigation of an Agricultural Homestead Grant Tract Nos. 189 E02 and 189 E03 (Report LT 99-01)

Report on the Audit of William S. Reyes School and 50th Golden Jubilee Funds (OPA Report No. AR-99-01)

Letter Report on the Follow-up Audit of the Marianas High School Student Funds for the Period August 1, 1991 to September 30, 1992 (Report No. LT-98-14)

Report on the Audit of Misuse of Funds by the Former Secretary of Finance – Fiscal Years 1995, 1996, and 1997 (OPA Report No. AR-98-06)

Letter Report on the Follow-up Audit of the Improper Procurement of Air Conditioners for the Saipan Municipal Council (Report No. LT-98-13)

Letter Report on the Audit of Compliance with the Authorized Number of Full Time Employee Positions in the Rota Mayor’s Office (Report No. LT-98-11)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the Fourth Quarter of Fiscal Year 1997 Ending September 30, 1997 (LT-98-10)

Letter Report on the Audit of Salary Increases Granted to CPA-Rota Employees (Report No. LT-98-12)

Letter Report – Audit of Time and Attendance of Employees of the Department of Public Health’s Material Management Division Covering the Payroll Periods Ending March 14 and 28, 1998 (Report No. LT-98-09)

Letter Report on the Audit and Investigation of Misappropriation of Government Collections at the Department of Finance’s Division of Revenue and Taxation, July 1, 1995 to July 31, 1996 (Report No. LT-98-08)

Report on the Audit of the Office of the Governor’s Professional Services Contract with the CNMI’s Former Acting Attorney General – October 1996 to August 1997 (OPA Report No. AR-98-05)

Letter Report on the Audit of Abuse of Government Time by a Department of Finance Technical Financial Analyst (Report No. LT-98-07)

Report on the Audit of Promotion and Advertising Services Procured by Marianas Visitor’s Authority (formerly Marianas Visitors Bureau) from Fiscal Years 1992 to 1998 (OPA Report No. AR-98-04)

Letter Report on the Review of the Department of Public Health, Medical Referral Office’s Reconciliation of medical Claims with Straub Clinic and Hospital, Inc. (Report No. LT-98-06)

Report on the Audit of CNMI Government Employees’ Time and Attendance – July 1995 to June 1997 (OPA Report No. AR-98-03)

Letter Report on the Audit of Government Revenues from CNMI Lottery Operations for the Second Quarter of Fiscal Year 1998 Ending March 31, 1998 (LT-99-05)

Letter Report on the Audit and Investigation of the Tinian Mayor’s Contract for the Lease of the KBC Building (LT-98-05)

Letter Report on the Audit of Department of Public Works Granting Extensive Administrative Leave to a Former Employee (Report No. LT-98-04)

Letter Report on the Audit and Investigation of Misuse of a Government Vehicle of the Commonwealth Ports Authority (Report No. LT-98-03)

Report on the Audit of Marianas High School Gymnasium Contract (OPA Report No. AR-98-01)

Letter report on the Audit of Overtime Claims of a Public School System Administrative Officer ( Report No. LT-98-01)

Investigation on Lack of Fiscal Control in Food Service Operations at the Emergency Management Office During the Emergency Detonation of Unexploded Depth Charges in Rota (OPA Report No. AR-97-12)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the Second Quarter of Fiscal Year 1997 Ending March 31, 1997 (Report No. LT-97-06)

Audit and Investigation of the Procurement of Professional Services from MBG Management Services, Inc. by the Office of the Special Assistant for Drug and Substance Abuse from March 27, 1996 to February 28, 1997 (OPA Report No. AR-97-11)

Report on Government Revenues from the CNMI Lottery Operations for the First Quarter of Fiscal Year 1997 Ending December 31, 1996 (OPA Report No. AR-97-10)

Audit and Investigation of Improper Procurement and Payment for Renovation of the Department of Labor and Immigration (DOLI) Detention Center (OPA Report No. AR-97-09)

Report on Government Revenues from the CNMI Lottery Operations for the Fourth Quarter of Fiscal Year 1996 Ending September 30, 1996 (OPA Report No. AR-97-08)

Report on the Audit and Investigation of Misuse of Funds and Resources of the Developmental Disabilities Council as of July 1996 (OPA Report no. AR-97-07)

Audit of Compliance with the Authorized Number of Full Time Employment Positions by Government Departments and Agencies Under the Executive Branch as of September 30, 1996 (Report No. LT-97-05)

Letter Report on the Reported Missing Equipment of the Office of Aging (Report No. LT-97-04)

Report on the Rota Health Center Director’s Claims Against the Rota Health Center (OPA Report No. AR-97-06)

Report on the Audit of the Executive Branch of the CNMI Government’s Professional Services Contracts from October 1991 to July 1995 (OPA Report No. AR-97-05)

CNMI Government Audit of Compliance with the Compensation Adjustments Act – Government Salary Ceiling (OPA Report No. AR-97-02)

Department of Finance Audit of Government Revenues From the CNMI Lottery Operations (OPA Report No. AR-97-04)

Public School System – Travel of Former Recreational Therapist/Adaptive Physical Education Specialist (OPA Report No. AR-97-03)

Audit Report on Government Revenues from the CNMI Lottery Operations for the Second Quarter of Fiscal Year 1996 Ending March 31, 1996 (LT-97-03)

Expenditures of the Marianas/Hawaii Liaison Office – July 1, 1990 to January 9, 1994 (OPA Report No. AR-97-01)

Letter Report on Missing Funds at the Commonwealth Health Center (Report No. LT-97-02)

Letter Report on Missing Collections for the ManAmko Fundraising Project Organized Through the Office of Aging (Report No. LT-97-01)

Audit and Investigation of Funds Misappropriated by the Treasurer of the CNMI Law Enforcement Week Committee, Inc (Report No. LT-96-07)

Department of Public Health – Audit of the Cost Savings and Other Aspects of the Privatization of the Laboratory Operations of the Commonwealth Health Center (OPA Report No. AR-96-08)

Letter Report – Saipan Municipal Improper Procurement of Air Conditioners (LT 96-06)

Letter Report – Division of Public Lands Audit of the Lease Payments of InterPacific Resorts (Saipan) Corporation, doing business as Pacific Islands Club (LT 96-05)

Letter Audit Report -Department of Public Health Services Falsification of Price Quotation for Printing Services

Letter Report on the Procurement of Computers, Printers and Accessories by the Office of Personnel Management (Report NO. LT-96-03)

Letter Report on the Review of the Marianas/Guam Liaison Office’s Imprest Funds (LT 96-02)

Letter Report on the Audit of CUC-Rota’s Collections on December 18, 1995 (LT 96-01)

Letter Report on the Audit of CUC-Rota’s Collections on December 18, 1995 (LT 96-1)

Letter Report on the Audit of Government Revenues from the CNMI Lottery Operations for the Third Quarter of Fiscal Year 1997 Ending June 30, 1997 (Report No. LT-98-02)