After the audit comes the OPA report. But no one is held accountable for anomalous decisions

By Ron Rocky Coloma

When the Office of Public Accountability issues an audit, it’s not the end of the story. At least, it’s not supposed to be. Each audit report is a deep dive into how public money is being spent and whether agencies are complying with the law. But what happens after those reports are published? Are agencies fixing what’s broken? Is anyone held accountable when they don’t?

According to Public Auditor Benjamin J.F. Cruz, follow-up is built into the process, but enforcement has its limits.

“Once an OPA audit report is issued, our standard procedure is to follow up with management within six months of the issuance of the report,” Cruz said. “Agencies are expected to document their progress in implementing the OPA's audit recommendations as they indicated in their corrective action plan.”

Cruz pointed to the office’s official audit manual, which outlines detailed steps for monitoring whether those recommendations are ever put into action. But he admitted it’s a constant challenge, and Guam isn’t alone.

“Our priority is conducting audits and getting them issued, and so efficient and timely audit recommendations follow-up is an area our office could make improvements on,” he said. “This has been a continuous challenge not just faced by Guam OPA but also other audit offices in the Pacific.”

Before any report goes public, the agency under audit gets a draft version. They’re expected to respond with corrective action plans if they have them already. The recommendation is incorporated into the audit report before issuance.

But sometimes, the corrective action plans come later. That’s where the six-month follow-up comes in, to check whether agencies are taking action or not.

Beyond that first follow-up, the OPA publishes broader summaries of agency compliance every few years. The most recent report tracked progress from 2016 to 2021 and was released in January 2023. The next one, covering 2022 to 2024, is underway.

Benjamin Cruz

The reports rely on an internal database and audit management software that tracks each agency’s progress. Each audit team is responsible for checking in and updating the status of its assigned recommendations.

So what happens if agencies ignore the findings? Cruz said the law does give the OPA options—at least theoretically.

By law, the public auditor may take action if recommendations are not implemented, such as filing for a writ of mandate in the Superior Court to force compliance. However, that power has never been used, “because of the burden and costs involved,” Cruz said.

Recent legislation aimed to clarify the mandate process. Bill 17-38 proposes more detailed procedures for forcing implementation when agencies fail to act.

Cruz also cited other proposed laws aimed at strengthening OPA’s authority, including Bills 14-38 and 47-38, which would expand the duties of the public auditor. Those bills could open the door to stronger enforcement.

“While OPA does not like to impose any fine or penalty, unfortunately, because of the increasing delay in getting financial information and data needed for audits, we have supported these (pieces of) legislation,” Cruz said.

In some cases, audit findings do lead to oversight hearings and even legal actions and indictments initiated by Attorney General Douglas Moylan.

The OPA doesn’t believe it should have the power to prosecute. That responsibility, Cruz said, should stay with the Attorney General’s office.

One of OPA’s ongoing challenges is its own financial independence. Cruz has pushed for budget autonomy, including a proposal to fund the office through a fixed percentage of GovGuam’s annual budget. This proposal was provided in a bill from the 37^th Guam Legislature, which was vetoed by the governor. The override attempt failed. The veto, Cruz said, was a setback. But he’s not giving up.

Audit reports are important but often toothless. Cruz acknowledges the frustration but pushes back on the idea that audits don’t matter. “Unfortunately, the nature of auditing is that it comes after-the-fact, meaning what was done was already done,” Cruz said. “However, now that the audit has pointed out the deficiency or deficiencies, the public should feel a sense of relief knowing actions can and should be taken to correct the deficiency and reduce the risk of the deficiency occurring again.”

That assumes those actions are taken. And that someone is tracking whether they are.

Still, Cruz believes the reports serve a broader purpose. “There is a misconception about auditors and audits, in that agencies have a sense of fear about being audited,” he said. “But we like to say that the purpose of our audits is not to ‘find bad things,’ but rather helping agencies improve their processes and performance, and ensuring transparency and accountability of government funds for the benefit of our island.”

Asked which audit findings should be getting more attention, Cruz didn’t hesitate.“We believe all our findings deserve more public attention and follow-up action,” he said.

Still, if he had to pick a priority, it would be making sure every agency has clear procedures and trained staff. “I find it crucial that all agencies have qualified accountants to facilitate the movement of financial documents for the financial audits,” Cruz said.

In other words, reform starts with basics. Have rules. Follow them. Hire competent staff. Audit results—no matter how thorough—don’t mean much without that foundation.

For now, the OPA continues to release audits, issue recommendations and track compliance as best it can. But without the ability to directly enforce its findings, its impact depends heavily on follow-through from other agencies, the legislature and the courts.

The question isn’t whether the office is doing its job. It’s whether the rest of the government is listening.

The tools exist. So do the reports. What’s missing is consistent accountability.

That gap, Cruz knows, is the space where trust is lost. And the only way to fill it is with action.

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