Article XII, Section 3 of the F.S.M Constitution and Title 55, Chapter 5 of the FSM Code authorized the Public Auditor to direct a broad, comprehensive program of auditing within the National Government.

The Public Auditor's office is authorized by statute to examine and evaluate the adequacy and effectiveness of systems of management control provided by the National Government to direct its activities toward the accomplishment of its objectives in accordance with National Government policies, plans and directives.

In accomplishing these activities, the Public Auditor and members of the office of the Public Auditor are authorized to have full, free and unrestricted access to all National Government functions, records, property and personnel including States and nonprofit organizations receiving funds from the National Government.

As required by Government Auditing Standards, the Office of the National Public Auditor (ONPA) prepares written audit reports communicating the results of each audit performed. The report is issued to the Nationally-funded agency for resolution of the recommendations in the report. Usually, the report includes a description of the scope, objectives and methodology of the audit, a statement that the audit was conducted in accordance with Government Auditing Standards, and a description of the findings and recommendations for corrective action. The report also contains management's written response to the draft audit findings.

All audit reports issued by the Office in FY 2000 and subsequent years are posted on this web page (in rare cases, reports may not be posted for security or privacy reasons). For most reports, management's written response to the draft audit recommendations has been electronically scanned and the narrative is accessible along with the audit report. Selected reports issued prior to FY 2000 have also been posted. If you are attempting to locate a report that is not listed on this web page, please send email to: amendiola@fsmopa.fm

Information obtained from the Internet may not be in the same format as a printed copy obtained from the ONPA. Depending on the requester, the quantity of information provided may also vary. In order to appeal any deleted information received via the Internet, you must make a formal written request for the same material. Further, some of the audit reports issued prior to FY 1997 may no longer be available.