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OPA gets ‘highest’ rating in peer review
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Posted on Feb 06 2012
The CNMI Office of the Public Auditor received “full compliance” or the highest of three possible ratings in a U.S. Office of Insular Affairs-funded peer review that looked into OPA’s compliance with government auditing standards from Oct. 1, 2009 through Sept. 30, 2011.
A three-member team from the Association of Pacific Islands Public Auditors, or APIPA, issued a final report on CNMI OPA pursuant to a “peer” or quality control review.
External quality control reviews of all audit 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.
Satrunino Tewid, acting public auditor of Palau and leader of the APIPA team that reviewed CNMI OPA, told the CNMI Legislature that CNMI OPA “was determined to be in full compliance with government auditing standards for the period reviewed.”
“Full compliance is the highest of three possible ratings issued in an external quality control review,” Tewid told Senate President Paul Manglona (Ind-Rota) in a Dec. 15, 2011 letter that the CNMI Senate received only on Feb. 3, 2012.
Tewid and two other APIPA members, however, said a separate letter to management has been issued which offers suggestions for further strengthening the office’s internal quality control system.
The two other APIPA team members that reviewed CNMI OPA were Yap acting public auditor Ronald Yow and Guam audit supervisor Rodalyn May G. Marquez.
“It was a privilege working with the staff of the Public Auditor’s office, most especially Michael Pai, the Public Auditor. Each member of Mr. Pai’s office was most cooperative and helpful to the team and exemplifies the highest standards of the auditing profession,” the APIPA team added.
The APIPA team said the management letter should be considered an integral part of the report, both of which now become public information and may be made accessible to any interested person. Copies of both the actual report and management letter have yet to be obtained from OPA as of yesterday.
The APIPA team added that the U.S. Department of the Interior’s Office of Insular Affairs borne the expenses of the peer review.
