OPA: Of 41 audit recommendations to gov’t agencies, 3 were resolved

Of the 41 audit and inspection recommendations that the Office of the Public Auditor had issued to government agencies and tracked as of June 30, 2024, only three were resolved so far.

That’s a measly 7.317% resolution rate on OPA’s audit and inspection recommendations.

Temporary public auditor Dora I. Deleon Guerrero also disclosed in her report to the Interagency Audit Coordinating Advisory Group last Monday that OPA requested agencies to provide updates on the corrective actions that they have taken to resolve each recommendation and that OPA received responses from all the auditees.

Auditees Commonwealth Election Commission, Department of Finance, Commonwealth Healthcare Corp., and the Department of Land & Natural Resources have shared to OPA their respective corrective actions.

Resolved are the Aug. 2, 2022 finding that government vehicles were not accurately reflected on the DOF-Procurement Services and government agency inventory listings; the Dec. 28, 2021 finding that collection points are established to receive payment for services provided on Tinian and Rota; and the Jan. 28, 2020 finding that DOF did not review third-party billings for completeness and enforce provisions of the government fuel contract.

On audit of government vehicles, OPA’s recommendation to the finding was for DOF-PS educate government agencies on DOF-PS’ current procurement regulations and the CNMI Property Management Policies and Procedures Manual to ensure all government vehicles are properly accounted for.

As its corrective action, on May 29 and 30, 2024, DOF-PS conducted its first-ever “Intro to Procurement Workshop” aimed at educating government agencies on the proper methods of procurement. Over 200 participants attended the workshop.

OPA noted that the CNMI Property Management Policies and Procedures Manual is currently undergoing revision with a proposed effective date of Dec. 31, 2024.

On audit of cash on Tinian and Rota, OPA’s recommendation was that collection points within the same building be consolidated to provide a central collection point for efficiency and better use of resources.

As its corrective action, DOF-Tinian reported that there are no longer multiple points within the same building.

OPA noted that based on their physical observation, a central collection point has been established by DOF-Tinian.

Regarding the audit of the government fuel contract, one of the recommendations was for the DOF to communicate provision of the fuel contract and require agencies to adopt procedures.

As its corrective action, in addition to DOF-PS staff advising government employees of the requirements, the PS Division concluded its “Intro to Procurement Workshop” held at the Pedro P. Tenorio Multi-Purpose Center on May 29 and 30, 2024.

OPA noted that during the workshop, DOF-PS covered procurement regulations, including the process for obtaining fuel fleet cards.

The 38 unresolved recommendations are 29 for the DOF; three for the CEC; four for the CHCC; and two for the DLNR.

An unresolved recommendation refers to one in which the agency cannot take immediate action or the respective agency or department has not informed OPA of any action taken to address the recommendation.

The three unresolved audit recommendations for CEC pertain to inspection of the ballot accountability for the 2018 general elections.

OPA’s first finding was lack of accountability for the number of ballots received and available, and the second finding was lack of accountability of total ballots used and unused.

OPA’s first recommendation was for CEC to adopt a system that documents the chain of custody of the ballot stock, including receipt, control, transfer, and distribution of the ballots.

OPA’s second recommendation was for CEC to adopt and implement policies and procedures to ensure proper documentation of ballots received, distributed, spoiled, and unused; and supervisory review over ballot accountability.

OPA’s third recommendation was for CEC to provide adequate training, including testing procedures, to ensure that election officials and poll workers properly carry out their duties and responsibilities.

As its corrective action, CEC has developed a draft Standard Operating Procedures (SOP) pending review and approval by the CEC commissioners.

The SOP should resolve the issues identified in OPA’s first and second recommendations regarding ballot accountability.

Upon finalization, CEC said the completed SOP and the Poll Workers’ Handbook will be instrumental during the poll workers’ training and certification process and should address OPA’s third recommendation.

OPA noted that CEC has not formally adopted a system for ballot accountability.

The 29 unresolved audit recommendations for DOF pertain to the collections on Saipan; of government vehicles; of cash on Tinian and Rota; of the Division of Revenue and Taxation Hotel Occupancy Tax; of the CNMI Government Travel Policy; and of government fuel contract.

The four unresolved audit recommendations for CHCC are of the CNMI Medical Referral Service Office and of the Patient Revenue Cycle Management.

The two unresolved audit recommendations for DLNR pertain to the Outer Cove Marina Facility.