SENATE President Edith Deleon Guerrero last week introduced Senate Resolution 23-18 commending the CNMI Office of the Public Auditor for receiving the highest peer review rating from the Association of the Pacific Islands Public Auditors.
An APIPA team reviewed the internal quality control system of OPA to determine whether it was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards, and applicable legal and regulatory requirements.
According to the resolution, APIPA determined that OPA is in full compliance with Government Auditing Standards for the following periods:
Oct. 1, 2020 to Sept. 30, 2023
Oct. 1, 2017 to Sept. 30, 2020
Oct. 1, 2014 to Sept. 30, 2017.
The resolution stated that full compliance “is the highest of three possible ratings issued in the external control review.” The organizations that undergo a peer review audit can receive a rating of “pass,” “pass with deficiencies,” or “fail.”
APIPA gave OPA a “pass” rating and stated that OPA’s internal quality control system is adequately designed and is operating effectively to provide reasonable assurance of compliance with Government Auditing Standards and applicable legal and regulatory requirements for audit engagements during those periods.
An independent agency of the Commonwealth government, OPA is tasked to audit the receipt, possession, and disbursement of public funds, and to perform such other duties as required by law.
