OPA Audits

Sorted by: Report Date

Report Date Title Report No. Agency Audit Firm  
1996-02-26 Audit of CUC-Rota's Collections on December 18,1995 LT-96-01 CUC N/A View File 1
1996-07-08 Review of Procurement of Computers, Printers and Accessories by the Office of Personnel Management under Purchase Requisition No. 96-045 LT-96-03 OPM N/A View File 1
1996-10-16 Cost Savings and Other Aspects of the Privatization of the Laboratory Operations of the Commonwealth Health Center, As of December 11, 1995 AR-96-08 DPH N/A View File 1
1996-12-23 Audit and Investigation of Funds Misappropriated by the Treasurer of the CNMI Law Enforcement Week Committee, Inc. LT-96-07 LEWCI N/A View File 1
1997-01-23 Audit and Investigation of Missing Collections for the ManAmko Fundraising Project Organized Through the Office of Aging LT-97-01 DCCA N/A View File 1
1997-02-06 Audit and Investigation of Missing Funds at the Commonwealth Health Center LT-97-02 DPH N/A View File 1
1997-02-24 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 DOF N/A View File 1
1997-02-26 Audit of Expenditures of the Marianas/Hawaii Liaison Office, July 1, 1990 to January 9, 1994 AR-97-01 GOV N/A View File 1
1997-02-28 CNMI government, Audit of Compliance with the Compensation Adjustments Act (government Salary Ceiling) as of October 30, 1996 AR-97-02 CNMI N/A View File 1
1997-03-10 Audit of Travel of 21 Former Recreational Therapist/Adaptive Physical Education Specialist AR-97-03 PSS N/A View File 1
1997-03-12 Auditor's Report on government Revenues from the CNMI Lottery Operations for the Third Quarter of Fiscal Year 1996 Ending June 30, 1996 AR-97-04 DOF N/A View File 1
1997-03-20 Audit of CNMI government Executive Branch's Professional Services Contracts from October 1991 to July 1995 AR-97-05 CNMI N/A View File 1
1997-04-23 Audit and Investigation of Rota Health Center Director's Claims against the Rota Health Center AR-97-06 DPH N/A View File 1
1997-05-08 Investigation of Reported Missing Equipment of the Office of Aging LT-97-04 DCCA N/A View File 1
1997-05-29 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 LT-97-05 CNMI N/A View File 1
1997-06-03 Audit and Investigation of Misuse of Funds and Resources of the Devel30ental Disabilities Council as of July 1996 AR-97-07 DPH N/A View File 1
1997-06-05 Audit Report on government Revenues from the CNMI Lottery Operations for the Fourth Quarter of Fiscal Year 1996 Ending September 30, 1996 AR-97-08 DOF N/A View File 1
1997-06-17 Audit and Investigation of Improper Procurement and Payment for Renovation of the Department of Labor and Immigration (DOLI) Detention Center AR-97-09 DOLI N/A View File 1
1997-07-21 Auditor's Report on government Revenues from the CNMI Lottery Operations for the First Quarter of Fiscal Year 1997 Ending December 31, 1996 AR-97-10 DOF N/A View File 1
1997-08-12 Office of the Special Assistant for Drug and Substance Abuse Procurement of Professional Services from MBG Management Services, Inc. from March 27, 1996 to February 28, 1997 AR-97-11 GOV N/A View File 1
1997-12-01 Audit of government Revenues from the CNMI Lottery Operations for the Second Quarter of Fiscal Year 1997 Ending March 31, 1997 LT-97-06 DOF N/A View File 1
1997-12-12 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 AR-97-12 GOV N/A View File 1
1998-01-07 Audit of Overtime Claims of a Public School System Administrative Officer LT-98-01 PSS N/A View File 1
1998-01-15 Audit of Marianas High School Gymnasium Contract AR-98-01 PSS N/A View File 1
1998-02-12 Audit of government Revenues from the CNMI Lottery Operations for the Third Quarter of Fiscal Year 1997 ending June 30, 1997 LT-98-02 DOF N/A View File 1
1998-04-06 Audit of Department of Public Works Granting Extensive Administrative Leave to a Former Employee LT-98-04 DPW N/A View File 1
1998-04-08 Audit and Investigation of the Tinian Mayor's Contract for the Lease of the KBC Building LT-98-05 DOF N/A View File 1
1998-05-26 Review of CNMI's Compliance with government Vehicle Act and Regulations, March 1995 to March 1997 AR-98-02 CNMI N/A View File 1
1998-06-24 Audit of CNMI government Employees' Time and Attendance, July 1995 to June 1997 AR-98-03 CNMI N/A View File 1
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1998-07-07 Review of the Medical Referral Office's Reconciliation of Medical Claims with Straub Clinic and Hospital, January 1990 to December 1996 LT-98-06 DPH N/A View File 1
1998-07-13 Audit of Promotion and Advertising Services Procured by the Marianas Visitors Authority (formerly Marianas Visitors Bureau) from Fiscal Years 1992 to 1998 AR-98-04 MVA N/A View File 1
1998-08-05 Audit of Abuse of government Time by a Department of Finance Technical Financial Analyst, September 28, 1997 to March 28, 1998 LT-98-07 DOF N/A View File 1
1998-08-18 Audit of the Office of the governor's Professional Services Contract with the CNMI's Former Acting Attorney General, October 1996 to August 1997 AR-98-05 GOV N/A View File 1
1998-08-25 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 LT-98-08 DOF N/A View File 1
1998-08-27 Audit of Time and Attendance of Employees of the Department of Public Health's Materiel Management Division Covering the Payroll Periods Ending March 14 and 28, 1998 LT-98-09 DPH N/A View File 1
1998-09-16 Audit of government Revenues from the CNMI Lottery Operations for the Fourth Quarter of Fiscal Year 1997 ending September 30, 1997 LT-98-10 DOF N/A View File 1
1998-09-16 Audit of Compliance with Authorized Number of Full Time Employee Positions in the Rota Mayor's Office LT-98-11 RMO N/A View File 1
1998-11-20 Follow-Up Audit of the Improper Procurement of Air Conditioners for the Saipan Municipal Council LT-98-13 SMC N/A View File 1
1998-12-14 Audit of Misuse of Funds by the Former Secretary of Finance, Fiscal Years 1995, 1996 and 1997 AR-98-06 DOF N/A View File 1
1998-12-23 Follow-Up Audit, Marianas High School Student Funds, August 1991 to September 1992 LT-98-14 PSS N/A View File 1
1999-01-05 Audit of the William S. Reyes School and 50th Golden Jubilee Funds AR-99-01 PSS N/A View File 1
1999-01-06 Audit and Investigation of an Agricultural Homestead Grant, Tract Nos. 189 E02 & E03 LT-99-01 DLNR N/A View File 1
1999-01-27 Audit of Time and Attendance at the Saipan Mayor's Office Administrative Division and Mechanic Shop, May 22 and May 29, 1998 LT-99-02 SMO N/A View File 1
1999-03-29 Verification of Expenses and Review of Selected Administrative Practices of the Washington Representative's Office, Fiscal Years 1995 and 1996 AR-99-02 WRO N/A View File 1
1999-03-29 Audit of the Former Commissioner of Education's Salary Increase, October 1992 to July 1995 LT-99-03 PSS N/A View File 1
1999-03-31 Audit of government Revenues from the CNMI Lottery Operations for the First Quarter of Fiscal Year 1998 Ending December 31, 1997 LT-99-04 DOF N/A View File 1
1999-04-07 Tinian Casino Gaming Control Commission, Audit of Consultant's Contract, Fiscal Year 1997 AR-99-03 TCGCC N/A View File 1
1999-05-11 Audit of government Revenues from the CNMI Lottery Operations for the Second Quarter of Fiscal Year 1998 Ending March 31, 1998 LT-99-05 DOF N/A View File 1
1999-08-18 Audit of the Department of Public Health's Granting of Unequal Salaries to Social Worker Employees LT-99-06 DPH N/A View File 1
1999-09-21 Audit and Investigation of Whether an Emergency Management Office Technician Conducted Private Business While on Official Duty LT-99-07 GOV N/A View File 1
1999-10-26 Audit and Investigation - Misuse of Resources, DCCA Office of Aging, January 1998 LT-99-08 DCCA N/A View File 1
1999-11-02 Executive Branch of the CNMI government, Audit of Professional Services Contracts From October 1, 1995 to May 4, 1998 AR-99-04 CNMI N/A View File 1
1999-11-16 Follow-up Audit of the Tinian Mayor's Contract for the Lease of the KBC Building, March 1998 LT-99-10 TMO N/A View File 1
2000-03-14 Audit of the Department of Finance's double payments of 1995 Corporate Tax Rebates to eleven taxpayers in Fiscal Year 1997 LT-00-02 DOF N/A View File 1
2000-03-22 Audit of government Revenues from the CNMI Lottery Operations for the 4th Quarter of Fiscal Year 1998 Ending September 30, 1998 LT-00-03 DOF N/A View File 1
2000-04-13 The audit report presents the results of our audit of the land survey contract for the Tinian Road Resurfacing Project which was awarded to Castro & Associates, Inc. in fiscal year 1997. AR-00-01 DPW N/A View File 1
2000-06-07 Audit of two DFW employees' time and attendance and whether their arrangement with DFW was consistent with the Pacific Islands Education Initiative LT-00-04 DLNR N/A View File 1
2000-06-13 Audit of the Northern Marianas Collections and Deposits from July to November 1999 LT-00-05 NMC N/A View File 1
2000-06-20 Audit of government Revenues from the CNMI Lottery Operations for the 1st Quarter of Fiscal Year 1999 Ending December 31, 1998 LT-00-06 DOF N/A View File 1
2000-07-10 The audit report presents the results of our audit on procurement and costs of renovating Commonwealth Devel30ent Authority's leased building. AR-00-02 CDA N/A View File 1
2000-08-30 Audit of Property and Equipment at Hopwood Junior High School- February to June 1999 LT-00-07 PSS N/A View File 1
2000-09-18 Audit of government Revenues from the CNMI Lottery Operations for the Second Quarter of Fiscal Year 1999 Ending March 31, 1999 LT-00-08 DOF N/A View File 1
2000-11-22 Audit of the Division of Public Lands' Collection of Rentals on Land Leases With Quarries for Six Lease Years from 1990 to 1995 AR-00-04 DPL N/A View File 1
2000-12-13 Audit of All Coercive Actions Taken Against Employees and the Misuse of government Funds, Both During the Term of the Former Mayor of Rota LT-00-09 RMO N/A View File 1
2000-12-14 Audit of the Marianas High School Food Court Covering School Year 1998-1999 AR-00-05 PSS N/A View File 1
2001-01-30 Audit and investigation of health insurance payments to Megaplus International for physical therapy services from June 1993 to December 1999. AR-01-01 NMIRF N/A View File 1
2001-03-22 Audit of the agreement between Department of Lands and Natural Resources (DLNR) and Marine Revitalization Corporation (MRC) for Operating the Outer Cove Marina from May 1993 to October 1998 AR-01-02 DLNR N/A View File 1
2001-04-25 Audit of government Revenues from the CNMI Lottery Operations for the Third Quarter of Fiscal Year 1999 ending June 30, 1999 LT-01-01 DOF N/A View File 1
2001-05-03 Audit of the Maintenance and Use of the Challenger Since its Purchase in 1995. LT-01-02 DLNR N/A View File 1
2001-08-01 Audit of Cash Receipts and Disbursements of the 1999 Liberation Day Committee from April 1 to October 31, 1999. LT-01-03 SMO N/A View File 1
2001-08-08 Northern Mariana Islands Retirement Fund - Audit of Travel Outside the CNMI from October 1996 Through March 2000. LT-01-04 NMIRF N/A View File 1
2001-08-15 Audit of government Revenues from the CNMI Lottery Operations for the Fourth Quarter of Fiscal Year 1999 LT-01-06 DOF N/A View File 1
2001-08-15 Audit of Billings under 18 Professional Services Contract During the Period October 1, 1996 Through February 29, 2000. LT-01-05 NMIRF N/A View File 1
2001-11-23 Audit of CUC-Paid Travel by CUC Board of Directors, Key Management and Other CNMI government Officials from October 1999 through March 2001 LT-01-07 CUC N/A View File 1
2001-11-30 Audit of the Department of Public Safety's Confidential Informant Fund and Prostitution Fund for Fiscal Year Ended September 30, 1999 LT-01-08 DPS N/A View File 1
2002-08-27 Commonwealth Utilities Corporation - Audit of Small Purchases From Oct. 1, 1999 Through Mar. 31, 2001 AR-02-01 CUC N/A View File 1
2002-09-11 Tinian Casino Gaming Control Commission Audit of Travel Transactions Fiscal Years 1996 - 2001 AR-02-02 TCGCC N/A View File 1
2002-09-20 Commonwealth Development Authority - Audit of Loans Receivable as of September 30, 2001 AR-02-03 CDA N/A View File 1
2003-01-15 Commonwealth Utilities Corporation - Audit of Personnel Hiring AR-03-01 CUC N/A View File 1
2003-01-22 Commonwealth Utilities Corporation - Audit of Premium Pay, Overtime, and Salary Increases from October 1, 1999 Through September 30, 2001 AR-03-02 CUC N/A View File 1
2003-02-19 Northern Marianas Evaluation of the Facts and Circumstances Surrounding the Termination of Employees AR-03-03 NMC N/A View File 1
2003-03-10 Audit of the Attorney General's Investigative Unit Confidential Informant/Cash Funds, October 1, 1994 to April 30, 2002 AR-03-04 AGO N/A View File 1
2003-08-06 Monthly Subsistence Allowance Provided to Members of the Senate Covering the Six Months Ending June 30, 2002 AR-03-05 LEG N/A View File 1
2003-08-19 Hiring of Nurses Directly by the Commonwealth Health Center Versus Contracting Through Manpower Agencies AR-03-06 CHCC N/A View File 1
2005-03-03 Audit of the Security of CNMI government Funds Deposited in Banks and Financial Institutions AR-05-01 CNMI N/A View File 1
2005-06-06 Audit of Controls Over the Nonresident Worker Application Process AR-05-02 DOL N/A View File 1
2005-08-12 Audit of the Marianas Hawaii Liaison Office AR-05-03 MHLO N/A View File 1
2005-09-21 Audit of the Department of Public Safety Evidence Controls AR-05-04 DPS N/A View File 1
2010-03-09 Tobacco Control Fund Status Inspection Report IR-10-01 DOF N/A View File 1
2011-04-11 CNMI's Oversight of American Recovery and Reinvestment Act Funds Evaluation Report, February 2009 through June 2010 IR-11-01 CNMI N/A View File 1
2013-05-28 Department of Public Lands, Managaha Landing Fees Trust Account. December 1, 2012 - December 31, 2012 13-01 AUP DPL N/A View File 1
2013-06-01 Accountant's Compilation Report conducted in Accordance with Statements on Standards for Accounting Review Services issued by the American Institute of Certified Public Accountants. Compilation Report CHCC N/A View File 1
2014-09-29 Audit of the Division of Customs, Assessment and Collection of Excise Taxes- Calendar Year 2013 AR-14-01 Customs N/A View File 1
2015-03-11 Audit of the Department of Public Safety, Evidence Preservation, Accountability and Control Section- Calendar Year 2006 through July 2014 AR-15-01 DPS N/A View File 1
2015-06-18 Report on the Audit of DPS Confidential Informant Fund AR-15-02 DPS N/A View File 1
2015-10-05 Report on the Audit of the Outer Cove Marina AR-15-03 DLNR N/A View File 1
2017-03-16 Report on the Audit of CHCC Patient Revenue Cycle Management AR-17-01 CHCC N/A View File 1