OPA released its semi-annual Audit Recommendations Tracking Report for the period ending December 31, 2008. In its latest report, OPA identified potential recovery of $6.3 million from 21 audits. The report showed OPA tracked a total of 49 audit recommendations in 2008. Of the 49 recommendations, 1 was closed and 48 remained either open or resolved. Of the 48 open or resolved recommendations, 42 were considered delinquent.

Closed Recommendations

OPA closed one audit recommendation it tracked in 2008.

Delinquent Recommendations

The number of delinquent recommendations increased by 12 (40%) from 30 in 2007 to 42 in 2008. Agencies with delinquent recommendations as of December 31, 2008 include the Attorney General’s Office, Commonwealth Ports Authority, Commonwealth Utilities Corporation, Department of Finance, Department of Public Lands, Department of Public Safety, Marianas Visitors Authority, Northern Marianas College, and the Public School System. The recommendations addressed to these agencies were classified as delinquent as OPA was not informed by these agencies within the last 180 days of any corrective action taken to implement OPA’s recommendations.

Potential Recovery of $2.6 Million Referred to the AGO

As of December 31, 2008, audit recommendations in 13 audit reports were referred to the Attorney General’s Office for legal action to recover monies improperly expended. According to these 13 audit reports, approximately $2.6 million is potentially recoverable. The AGO did not provide OPA an update on these referral cases during OPA’s follow-up process, therefore, the status of these referrals remain unchanged from the previous report as of June 30, 2008.

Potential Recovery of $3.7 Million Depend on Agencies’ Action

OPA identified potential recoveries of approximately $3.7 million in 8 audit reports addressed to various agencies. During its semi-annual follow-up process for the period July 1, 2008 through December 31, 2008, OPA has not received any update on the status of recovery of funds from the responsible agencies. Therefore, approximately $3.7 million remains potentially recoverable from the previous report of June 30, 2008.

Independent Auditor’s Recommendations

OPA also includes in its Audit Recommendation Tracking Report a total of 146 recommendations from 12 recent audit reports issued by private CPA firms.

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Related: Audit Recommendation Tracking Reports