Annual Report
Calendar Year 2002
Annual Report
Calendar Year 2002
Distribution:
Governor of Guam Speaker, 26th Guam Legislature Senators, 26th Guam Legislature All Government Agencies Attorney General of Guam U.S. Department of Interior Office of Inspector General-Pacific Field Office
Public Auditor’s Message
Hafa Adai! I am his continued commitment to assist the pleased to present insular areas. Mr. Devaney stated that the our second annual strength of the Public Auditors would make report. During his oversight role easier. 2002 we issued nine audit and At this same meeting, David B. Cohen, investigative Assistant Secretary for Insular Affairs of the reports compared Department of Interior announced that the to three in 2001, “level of economic assistance… will be reviewed and determined in part by the strength and issued 13 financial independence of its public auditors.” audits of autonomous While the Guam Legislature expanded the agencies prepared role of the Office five different times, they by independent CPA firms and issued the continued to reduce our budget general-purpose financial statements and incrementally, finally resulting in an 8% single audit reports of the Government of reduction from FY 2002. The OPA barely Guam. These audits have identified over $6 managed to meet these mandates despite million in waste, fraud and abuse. My staff limited staff. However, further reductions to and I were gratified that both the United our budget will impede the OPA’s ability to States Attorney for Guam and Guam’s operate meaningfully and effectively. Attorney General credited our office for issuing audits that helped them make In May, our office hosted the 13th Annual criminal cases for fraud and abuse of APIPA Conference. With 200 participants, it government funds. was the largest APIPA conference ever. Auditors and accountants in government and Government Auditing Standards require that from the private industry from throughout audit agencies be reviewed every three years Micronesia attended the four-day training to assure compliance with these standards. conference. The APIPA conferences are made In November, a peer review team headed by possible through the Pacific Island Training the Public Auditor of Palau, after a weeklong Initiative funded by the U. S. Department of examination of our work, issued the highest Interior Office of Insular Affairs and the USDA rating possible, an unqualified opinion and Graduate School. found our Office to be in “full compliance” with government auditing standards. I again This Office will continue to be a watchdog wish to acknowledge the hard work and over government spending and promote dedication of my staff for the professionalism accountability and fiscal responsibility in our and commitment they have shown government. throughout the year in all aspects of our work. Special recognition goes to Randall Wiegand, the Audit Manager who oversaw the Senseramente, OPA reports we issued.
U.S. Department of Interior Inspector
General Earl Devaney hosted the second Doris Flores Brooks, CPA, CGFM annual meeting with the Public Auditors of Public Auditor of Guam the Pacific Region. Mr. Devaney expressed Mission Statement OPA Receives “Full Compliance” in Quality Control Review The Office of the Public Auditor seeks to achieve independent and Who audits the Auditor? Every so often, nonpartisan assessments that promote the proverbial question surfaces. accountability and efficient, effective Government Auditing Standards issued management throughout the by the Comptroller General of the Government of Guam. We seek to serve United States require that audit the public interest by providing the organizations undergo a quality control Governor of Guam, the Guam review every three years. In Legislature, and the People of Guam November 2002, the OPA underwent its with dependable and reliable second quality control review or peer information, unbiased analysis, and review as it is often called. The first objective recommendations on how peer review of the OPA was in August best to use government resources in 1999. The 2002 peer review team support of the fiscal well being of our consisted of the Public Auditor of Palau island and our people. To achieve this and one of his supervisory staff along mission, we: with a consultant from the U.S. Department of Agriculture Graduate Endeavor to fulfill the highest School. After a week of examining the standards of our profession and the expectations of the public to the best of our ability. Uphold the highest ethical standards in the performance of our work and encourage such standards throughout the Government of Guam. Commit to quality as the main principle governing our work. Perform our work with diligence, conscientiousness, and due professional care.