THE findings in the audit of the Department of Public Safety’s confidential informant fund have been resolved, according to a status report of the Office of the Public Auditor.
OPA conducted a review of relevant documents and interviewed Drug Enforcement Task Force staff on Sept. 24, 2020 and Dec. 9, 2020, the report stated.
OPA noted that the task force began conducting and documenting monthly internal audits in February 2020, and is adhering to a 48-hour limitation when settling all cash advances.
Moreover, task force officers signed the confidential informant or CI fund certification forms in January 2020, and included reviews of informant case load reports as part of its monthly internal audit procedures.
In 2019, OPA conducted an inspection to determine if the CI fund was being accounted for and utilized in accordance with DPS-CNMI Drug Enforcement Task Force standard operating procedure for the CI fund.
Based on its inspection, OPA said DPS did not detect one voucher that was unintentionally overstated by three dollars due to an unclear receipt, but OPA considers the amount immaterial and easily recoverable.
However, OPA said DPS did not adhere to several SOP requirements that would further strengthen its accountability in managing the CI fund.
The report stated that although some reviews were performed, the lack of documented audits of the fund indicated that required audits were not being conducted.
After the completion of its inspection, OPA recommended to DPS to recover the $3 caused by an overstated voucher and return it to the CI fund.
OPA also recommended that DPS adhere to all requirements set forth by the SOP and focus on the following:
• Conduct and document required internal audits of the CI fund.
• Require all sworn personnel authorized to request for advances from the CI fund to sign [the] confidential fund certification [form].
• Enforce the 48-hour limitation for settling all cash advances, and document all approvals for extensions to the 48-hour limit.
• Verify the completeness of each informant case load report.
