2006 - The Office of Public Accountability

Appendix A, cont.
Savings Identified in 2006
Auditee / Report
Amount
Title
Department of
Administration's
Dormant and Inactive
Funds
Office of the Attorney
General Child Support
Enforcement Program
Follow-Up Review
$9,835,025
$456,150
Government of Guam
Emergency Executive
Orders and
Certificates of
Emergency
Department of
Administration's
$5,230
Returned Checks
Follow-Up Review
TOTAL $10,289,151
Savings Identified
• $3,388,410 in 36 dormant and inactive funds, of which $347,000 in
revenues can be transferred to the General Fund.
• $2,148,067 for nine funds with minimal activities.
• $2,042,650 for seven funds that have outlived their purposes.
• $1,630,848 for 12 funds that should have been closed by DOA, of which
$646,000 were revenues that could be recorded in the General Fund,
$625,050 were recommended for repeal in prior audits for 25 funds.
• $448,708 in stale-dated checks that could be escheated back to
government Guam,
• $214,42 in a dormant bank account that remains open that can revert to
the General Fund. ($207,000 was not included as it was already noted in
the prior audit.)
$64,238 • $64,238 in opportunity savings from emergency-relocation.
• $5,230 savings in returned checks fees in the first year with the transfer
of the DOA checking account to another institute.
Waste, Abuse, and Other Questionable Amounts Identified in 2005
Auditee / Report
Title
Amount
Questioned Costs Identified
Council on the Arts
• $53,564 in expenditures made without Board approval.
and Humanities
Agency’s Non-
Appropriated Funds
$ 63,978
• $10,414 in expenditures without supporting documentation.
Guam Economic
Development and
Commerce
Authority’s Credit
Card Program and
Travel Related
Expenditures
Dededo Mayor’s
Office Non-
Appropriated Funds
$ 340,005
$2,466,807
Page 3 of 9
• $206,549 in questionable and abusive costs from credit cardholders for
charges related to local restaurants and entertainment, travel-related
charges in addition to receiving advanced per diem or without a
supporting travel authorization, and miscellaneous charges.
• $115,858 that would have been saved had GEDCA travelers traveled
economy class rather than business class.
• $17,598 in unsupported costs related to procurement documentation or
the lack of expense reports or other supporting receipts.
• $1,300,000 in lost revenue for failing to charge the mandated $20 vender
permit fee.
• $314,807 in procurement exceptions.
• $134,000 in unreconciled cash collections.
• $718,000 in unsupported revenues because of the lack of prepared
financial reports and checking accounts.
OPA 2006 Annual Report p.30