APIPA team gives OPA highest rating

A team of auditors from the Association of the Pacific Islands Public Auditors has determined based on their peer review that the CNMI Office of the Public Auditor is in full compliance with Government Auditing Standards for the period from Oct. 1, 2020, to Sept. 30, 2023.

Full compliance is the highest of three possible ratings issued in the external control review.

Manuel L. San Jose Jr., who is the public auditor of the Chuuk State and was group leader of the APIPA team, informed Senate President Edith E. DeLeon Guerrero (D-Saipan) in a letter yesterday of the result of their review.

Organizations that undergo this audit can receive a rating of “pass,” “pass with deficiencies,” or “fail.” San Jose said the CNMI OPA received a rating of “pass.”

It was learned in San Jose’s letter that external quality control reviews of all offices issuing audit reports guided by Government Auditing Standards are required at least every three years.

Because of this requirement, the CNMI OPA initiated and contracted with APIPA to do the external audit.

San Jose also informed CNMI temporary public auditor Dora I. Deleon Guerrero yesterday that they reviewed the internal quality control of OPA and tested its internal quality control system to determine whether it is adequately designed and operating effectively to provide reasonable assurance of compliance with the GAS, as issued by the Comptroller General of the United States and all its legal and regulatory requirements.

Due to variances in individual performance and judgment, San Jose said that compliance does not imply adherence to standards in every case but does imply adherence in most situations.

Further, he said, based on the results of their review, it is their opinion that the CNMI OPA’s internal quality control system is adequately designed and is operating effectively to provide reasonable assurance of compliance with GAS and applicable legal and regulatory requirements for audit engagements during that period.

In accordance with GAS peer-review requirements, the team of auditors followed the standards and guidelines contained in the Peer Review Guide by the APIPA.