FSM National Government

• FY 2021 - Audit Report(2.1 MB).
• FY 2021 - Management Letter(156 KB).
• FY 2021 - SAS(3.7 MB).
• FY 2021 - Compilation(356 KB).
• FY 2020 - Audit Report(2.1 MB).
• FY 2020 - SAS(4.3 MB).
• FY 2020 - Compilation(241 KB).
• FY 2019 - Compilation Report(1.3 MB).
• FY 2019 - Audit Report(3.3 MB).
• FY 2019 - Manangement Letter(543 KB).
• FY 2019 - SAS(3.3 MB).
• FY 2018 - Compilation Report(294 KB).
• FY 2018 - Audit Report(2.8 MB).
• FY 2018 - Management Letter(495 KB).
• FY 2018 - SAS(2.6 MB).
• FY 2017 - Audit Report(3.2 MB).
• FY 2017 - Compilation Report(228 KB).
• FY 2017 - SAS(3.3 MB).
• FY 2016 - Compilation Report(298 kb).
• FY 2016 - Audit Report(2 mb).
• FY 2015 - Audit Report(1.6 mb).
• FY 2015 - Compilation Report(513 kb).
• FY 2014 - Compilation Report(414 kb).
• FY 2014 - Audit Report(1.4 mb).
• FY 2013 - FSM Compilation Report(460 kb).
• FY 2013 - Audit Report (1.6 mb).
• FY 2013 - Management Letter(184 kb).
• FY 2013 - SAS (2 mb).
• FY 2012 - Compilation Report (467 kb).
• FY 2012 - Management Letter (193 kb).
• FY 2012 - Audit Report (1.34 mb).
• FY 2012 - SAS 114 (3.25 mb).
• FY 2011 - Audit Report (1.2 mb).
• FY 2011 - SAS 114 (4.7 mb).
• FY 2011 - Compilation Report (393 KB).
• FY 2010 - Audit Report (1 mb).
• FY 2010 - Management Letter (127 kb).
• FY 2010 - SAS 114 (2 mb).
• FY 2010 - Combined Financial Statements and Compilation Report (1.0 mb).
• FY 2009 - Audit Report (934 kb)
• FY 2009 - Management Letter (54 kb)
• FY 2009 - SAS 114 (3 mb)
• FY 2009 - Combined Financial Statements and Compilation Report (303 kb)
• FY 2008 - Audit Report (830 kb)
• FY 2008 - Management Letter (26 kb)
• FY 2008 - SAS 114 (1.4 mb)
• FY 2008 - Combined Financial Statements and Compilation Report (343 kb)
• FY 2007 - Combined Financial Statements and Compilation Report (25 kb)
• FY 2007 - Audit Report (2.2 mb)**Revised Report uploaded 7/10/08
• FY 2007 - Management Letter (150 kb)
• FY 2006 - Combined Financial Statements and Compilation Report (295 kb)
• FY 2006 - Audit Report (1.2 mb)
• FY 2006 - Management Letter (87 kb)
• FY 2005 - Financial Statement (1.6 mb)
• FY 2005 - Compilation Report (1.6 mb)
• FY 2004 (1.4 mb)
• FY 2003 (1.1 mb)
• FY 2002 (411.1 kb)
• FY 2001 (856 kb)
• FY 2000 (1.3 mb)
• FY 1999 (1.7 mb)
• FY 1998 (1.5 mb)
• FY 1997 (1.6 mb)
• FY 1996 (1.9 mb)
• FY 1995 (1.7 mb)
• FY 1994 (2.1 mb)
• FY 1993 (1.9 mb)
• FY 1992 (1.6 mb)
• FY 1991 (1.1 mb)
• FY 1990 (1.8 mb)
• FY 1988 - Audit Report (755 kb)
• FY 1988 - Report on General Purpose Financial Statements (766 kb)
• FY 1987 - Audit Report (775 kb)
• FY 1987 - Report on Internal Accounting Controls (598 kb)

Components Units

Caroline Islands Air, Inc.

• FY 2021 - Audit Report (677 KB)
• FY 2021 - SAS (2.4 MB)
• FY 2020 - Audit Report (516 KB)
• FY 2020 - SAS (1.7 MB)
• FY 2019 - Audit Report (1.3 MB)
• FY 2019 - SAS (1.9 MB)
• FY 2018 - Audit Report (161 KB)
• FY 2018 - SAS (2.1 MB)
• FY 2017 - Audit Report (164 KB)
• FY 2017 - SAS (2.4 MB)
• FY 2016 - Audit Report (106 KB)
• FY 2016 - SAS (2.4 MB)
• FY 2015 - Audit Report (115 KB)
• FY 2015 - SAS (3.43 MB)
• FY 2014 - SAS(2.11 KB)
• FY 2014 - FS(291 KB)
• FY 2013 - ML(184 KB)
• FY 2013 - FS(327 KB)
• FY 2013 - SAS(2.82 MB)
• FY 2012- FS(276 kb)
• FY 2012- SAS(2.39 MB)
• FY 2011(613 kb)
• FY 2010- SAS(71 kb)
• FY 2008-2009- SAS(906 kb)
• FY 2006-2007- SAS(129 kb)
• FY 2004-2005- SAS(73 kb)

College of Micronesia - FSM

• FY 2021 - Audit Report (514 KB)
• FY 2021 - Management Letter (48 KB)
• FY 2021 - SAS (682 KB)
• FY 2021 - Compilation Report (157 KB)
• FY 2020 - Audit Report (654 KB)
• FY 2020 - Management Letter (187 KB)
• FY 2020 - SAS (1.9 MB)
• FY 2020 - Compilation Report (440 KB)
• FY 2019 - Audit Report (544 KB)
• FY 2019 - Management Letter (146 KB
• FY 2019 - SAS (1.7 MB)
• FY 2019 - Compilation Report (935 KB)
• FY 2018 - Audit Report (419 KB)
• FY 2018 - Management Letter (67 KB)
• FY 2018 - SAS (6.2 MB)
• FY 2018 - Compilation Report (137 KB)
• FY 2017 - Compliance Report (136 kb)
• FY 2017 - Audit Report (450 KB)
• FY 2017 - Management Letter (70 KB)
• FY 2017 - SAS (1.4 MB)
• FY 2016 - Audit Report (428 kb)
• FY 2016 - Management Letter (59 kb)
• FY 2016 - SAS (1.4 mb)
• FY 2016 - Compilation (123 kb)
• FY 2015 - Compliance Report (75 kb)
• FY 2015 - Audit Report (170 kb)
• FY 2015 - SAS (733 kb)
• FY 2014 - Audit Report (532 kb)
• FY 2014 - Management Letter (196 kb)
• FY 2014 - Comp (298 kb)
• FY 2014 - SAS (1 mb)
• FY 2013 - Audit Report (547 kb)
• FY 2013 - Management Letter (145 kb)
• FY 2013 - Comp (211 kb)
• FY 2013 - SAS (3.3 mb)
• FY 2012 - Audit Report (351 kb)
• FY 2012 - Management Letter (130 kb)
• FY 2012 - SAS 114 (1.5 MB)
• FY 2012 - Comp12 (204 kb)
• FY 2011 - Audit Report (656 kb)
• FY 2011 - SAS 114 (2.6 mb)
• FY 2010 - Audit Report (437 kb)
• FY 2010 - Management Letter (166 kb)
• FY 2010 - SAS114 (1.17 mb)
• FY 2009 - Audit Report (264 kb)
• FY 2009 - SAS 114 (1.36 mb)
• FY 2008 - Audit Report (132 kb)
• FY 2008 - Management Letter (23 k)
• FY 2008 - SAS 114 (697 kb)
• FY 2007 - Audit Report (385 kb)
• FY 2007 - Management Letter (702 k)
• FY 2006 - Audit Report (283 kb)
• FY 2006 - Management Letter (37 kb)
• FY 2005 (322 kb)
• FY 2004 (335 kb)

Coconut Development Authority

• FY 2014 - Audit Report (357 KB)
• FY 2014 - SAS (778 KB)
• FY 2013 - Audit Report (419 KB)
• FY 2013 - SAS (2.6 MB)
• FY 2012 - Audit Report (374 KB)
• FY 2012 - SAS (2.3 MB)
• FY 2011 - Audit Report (389 kb)
• FY 2011 - Management Letter (202 kb)
• FY 2011 - SAS 114 (2.4 mb)
• FY 2010 - Audit Report (254 kb)
• FY 2010 - Management Letter (204 kb)
• FY 2010 - SAS 114 (2.7 mb)
• FY 2009 - Audit Report (164 kb)
• FY 2009 - Management Letter (40.3 k)
• FY 2008 - Audit Report (110 kb)
• FY 2008 - SAS 114 (814 k)
• FY 2007 (179 kb)
• FY 2006 (153 kb)
• FY 2005 (153 kb)
• FY 2004 (181 kb)
• FY 2003 (83 kb)
• FY 2002 (78 kb)
• FY 2001 (70.7 kb)
• FY 2000 (75.1 kb)

FSM Development Bank

• FY 2022 Audit Report (104 kb)
• FY 2022 Auditor's Communication with those Charged with Governance (971 kb)
• FY 2021 Audit Report (418 kb)
• FY 2021 Management Letter (201 kb)
• FY 2021 SAS (2.5 mb)
• FY 2020 Audit Report (588 kb)
• FY 2020 Management Letter (183 kb)
• FY 2020 SAS (1.3 mb)
• FY 2019 Audit Report (744 kb)
• FY 2019 SAS (2.7 mb)
• FY 2018 Audit Report (647 kb)
• FY 2018 Management Letter (168 kb)
• FY 2018 SAS (3 mb)
• FY 2017 Audit Report (727 kb)
• FY 2017 Managment Letter (163 kb)
• FY 2017 SAS (2.9 mb)
• FY 2016 Audit Report (672 kb)
• FY 2016 Management Letter (157 kb)
• FY 2016 SAS (967 kb)
• FY 2015 Audit Report (231 kb)
• FY 2015 Management Letter (48 kb)
• FY 2015 SAS (1.3 mb)
• FY 2014 Audit Report (421 kb)
• FY 2013 Audit Report (431 kb)
• FY 2013 Management Letter (203 kb)
• FY 2013 SAS (1.2 mb)
• FY 2012 Audit Report (429 kb)
• FY 2012 Management Letter (132 kb)
• FY 2012 SAS (1.9 mb)
• FY 2011 Audit Reports (427 kb)
• FY 2011 Management Letter (132 kb)
• FY 2011 SAS 114 (1.30 mb)
• FY 2010 Audit Reports (416 kb)
• FY 2009 Audit Reports (295 kb)
• FY 2009 SAS 114 (1.08 mb)
• FY 2008 Audit Reports (178 kb)
• FY 2008 SAS 114 (380 kb)
• FY 2007 (284 kb)
• FY 2006 (339 kb)
• FY 2005 (304 kb)
• FY 2004 (112 kb)
• FY 2003 (241 kb)
• FY 2002 (90 kb)
• FY 2001 (94.5 kb)
• FY 2000 (88.1 kb)

FSM Petroleum Corporation

• FY 2021 - Audit Report(758 kb)
• FY 2021 - Management Letter(189 kb)
• FY 2021 - SAS(2.2 mb)
• FY 2020 - Audit Report(783 kb)
• FY 2020 - SAS(3.2 mb)
• FY 2020 - Management Letter(195 kb)
• FY 2019 - Audit Report(1.7 mb)
• FY 2019 - Management Letter( 380 kb)
• FY 2019 - SAS( 2.4 mb)
• FY 2018 - Audit Report(341 KB)
• FY 2018 - Management Letter(69 KB)
• FY 2018 - SAS(2.2 MB)
• FY 2017 - Audit Report(421 KB)
• FY 2017 - Management Letter(68 KB)
• FY 2017 - SAS(2.5 MB)
• FY 2017 - Audit Report (Vital Energy)(131 KB)
• FY 2017 - SAS (Vital Energy)(1.2 MB)
• FY 2016 - Audit Report(339 kb)
• FY 2016 - Management Letter(75 kb)
• FY 2016 - SAS(2.1 mb)
• FY 2015 - Management Letter (49 kb)
• FY 2015 - Audit Report (262 kb)
• FY 2015 - SAS (2.7 mb)
• FY 2015 - Audit Report (Vital Energy) (104 kb)
• FY 2015 - SAS (Vital Energy) (1.4 mb)
• FY 2014 - Audit Report (Vital Energy) (186 kb)
• FY 2014 - SAS(Vital Energy) (1.6 mb)
• FY 2014 - Audit Report (535 kb)
• FY 2014 - Management Letter (213 kb)
• FY 2014 - SAS (2.3 mb)
• FY 2013 - Audit Report (642 kb)
• FY 2013 - Management Letter (210 kb)
• FY 2013 - SAS (210 kb)
• FY 2012 - Management Letter (110 kb)
• FY 2012 - Audit Report (496 kb)
• FY 2012 - SAS 114 (839 kb)
• FY 2011 - Audit Report (720 kb)
• FY 2011 - SAS 114(1.4 mb)
• FY 2010 - Audit Report (318 kb)
• FY 2010 - Management Letter (119 kb)
• FY 2010 - SAS114 (1.4 mb)

FSM Social Security Administration

• FY 2021 - Audit Report (143 KB)
• FY 2021 - Management Letter (174 KB)
• FY 2021 - SAS (1.1 MB)
• FY 2020 - Audit Report (814 KB)
• FY 2020 - Management Letter (179 KB)
• FY 2020 - SAS (1.3 MB)
• FY 2019 - Audit Report (361 KB)
• FY 2019 - Management Letter(135 KB)
• FY 2019 - SAS (2.2 MB)
• FY 2018 - Audit Report (262 KB)
• FY 2018 - Management Letter (246 KB)
• FY 2018 - SAS (2.2 MB)
• FY 2017 - Audit Report (730 KB)
• FY 2017 - Management Letter (151 KB)
• FY 2017 - SAS(2.5 MB)
• FY 2016 - Audit Report (237 kb)
• FY 2016 - Management Letter (42 kb)
• FY 2016 - SAS (2 mb)
• FY 2015 - Audit Report (168 kb)
• FY 2015 - SAS (3.5 mb)
• FY 2014 - Audit Report (299 kb)
• FY 2014 - ML14 (170 kb)
• FY 2014 - SAS (2.4 mb)
• FY 2013 - Audit Report (252 kb)
• FY 2013 - SAS (1.6 mb)
• FY 2012 - Audit Report (241 KB)
• FY 2012 - Management Letter (152 KB)
• FY 2012 - SAS (1 MB)
• FY 2011 - SAS114 (2.7 mb)
• FY 2011 - Audit Report (405 kb)
• FY 2010 - Audit Report (367 kb)
• FY 2010 - SAS114 (2.5 mb)
• FY 2009 - Audit Report (230 kb)
• FY 2009 - Management Letter (41.2 kb)
• FY 2009 - SAS 114 (760 kb)
• FY 2008 - Audit Report (294 kb)
• FY 2008 - Management Letter (21 kb)
• FY 2008 - SAS 114 (840 kb)
• FY 2007 - Audit Report (245 kb)
• FY 2007 - Management Letter (20 kb)
• FY 2006 (243 kb)
• FY 2005 (197 kb)
• FY 2004 (295)
• FY 2003 (96 kb)
• FY 2002 (59 kb)
• FY 2001 (103 kb)
• FY 2000 (101 kb)

FSM Telecommunications Corporation

• FY 2022 - Audit Report (549 KB)
• FY 2021 - Audit Report (410 KB)
• FY 2021 - Management Letter (41 KB)
• FY 2021 - RUS (28 KB)
• FY 2021 - SAS (1.8 MB)
• FY 2020 - Audit Report (460 KB)
• FY 2020 - Management Letter (143 KB)
• FY 2020 - SAS (2.3 MB)
• FY 2020 - RUS (138 KB)
• FY 2019 - Audit Report (408 KB)
• FY 2019 - Management Letter (50 KB)
• FY 2019 - RUS (34 KB)
• FY 2019 - SAS (688 KB)
• FY 2018 - Audit Report (866 KB)
• FY 2018 - Management Letter (157 KB)
• FY 2018 - RUS (169 KB)
• FY 2018 - SAS (2.6 MB)
• FY 2017 - Audit Report (575 KB)
• FY 2016 - Management Letter (47 KB)
• FY 2016 - SAS (2.6 MB)
• FY 2016 - Compilation (51 KB)
• FY 2016 - Audit Report (309 KB)
• FY 2015 - Management Letter (265 KB)
• FY 2015 - SAS (2.9 MB)
• FY 2015 - RUS (268 KB)
• FY 2015 - Audit Report (668 KB)
• FY 2014 - SAS 114 (1.52 MB)
• FY 2014 - RUS ML (175 KB)
• FY 2014 - Audit Report (469 KB)
• FY 2014 - Management Letter (172 KB)
• FY 2013 - SAS 114 (3.49 MB)
• FY 2013 - RUS ML (2.92 KB)
• FY 2013 - Audit Report (479 KB MB)
• FY 2013 - Management Letter (1.81 KB)
• FY 2012 - SAS 114 (1.22 mb)
• FY 2012 - RUS provisions (278 kb)
• FY 2012 - Management Letter (181 kb)
• FY 2012 - Audit Report (660 kb)
• FY 2011 - Audit Report (525 kb)
• FY 2011 - SAS 114 (1.0 mb)
• FY 2011 - Management Letter (199 kb)
• FY 2011 - RUS provisions(302 kb)
• FY 2010 - Audit Report (519 kb)
• FY 2010 - SAS 114 (1.0 mb)
• FY 2010 - Management Letter (118 kb)
• FY 2010 - RUS provisions(215 kb)
• FY 2009 - Audit Report (295 kb)
• FY 2009 - SAS 114 (8.5 mb)
• FY 2009 - Management Letter (43 kb)
• FY 2009 - RUS provisions(41 kb)
• FY 2008 - Audit Report (272 kb)
• FY 2008 - Management Letter (4.95 mb)
• FY 2008 - RUS provisions(242 kb)
• FY 2007 - Audit Report (265 kb)
• FY 2007 - Management Letter (25 kb)
• FY 2006 (125 kb)
• FY 2005 (236 kb)
• FY 2004 (100 kb)
• FY 2003 (384 kb)
• FY 2002 (97 kb)
• FY 2001 (103 kb)
• FY 2000 (101 kb)

FSM Telecommunications Cable Corporation

• FY 2021 - Audit Report (245 KB)
• FY 2021 - SAS (430 KB)
• FY 2020 - Audit Report (494 KB)
• FY 2020 - SAS (485 KB)
• FY 2019 - Audit Report FSMTCC(670 KB)
• FY 2019 - SAS(1.5 MB)
• FY 2018 - Audit Report FSMTCC(174 KB)
• FY 2018 - SAS FSMTCC(659 KB)

FSM Telecommunication Regulation Authority

• FY 2022 - Audit Report(60 KB)
• FY 2021 - Audit Report(425 KB)
• FY 2021 - SAS(17.7 MB)
• FY 2020 - Audit Report(278 KB)
• FY 2020 - SAS(3.2 MB)
• FY 2019 - Audit Report(1.2 MB)
• FY 2019 - SAS(3 MB)

Micare Plan, Inc.

• FY 2021 - Audit Report (529 KB)
• FY 2021 - Management Letter (183 MB)
• FY 2021 - SAS (2.6 MB)
• FY 2020 - Audit Report (241 KB)
• FY 2020 - Management Letter (42 KB)
• FY 2020 - SAS (2.2 MB)
• FY 2019 - Audit Report (272 KB)
• FY 2019 - Management Letter (92 KB)
• FY 2019 - SAS (5.2 MB)
• FY 2018 - Audit Report (249 KB)
• FY 2018 - Management Letter (56 KB)
• FY 2018 - SAS (2.9 MB)
• FY 2017 - Audit Report (261 KB)
• FY 2017 - Management Letter (60 KB)
• FY 2017 - SAS (884 KB)
• FY 2016 - Audit Report (242 kb)
• FY 2016 - Managment Letter (55 kb)
• FY 2016 - SAS (777 kb)
• FY 2015 - Management Letter (51.7 kb)
• FY 2015 - Audit Report (154 kb)
• FY 2015 - SAS (2.82 mb)
• FY 2014 - Management Letter (181 kb)
• FY 2014 - Audit Report (323 kb)
• FY 2014 - SAS (2.3 kb)
• FY 2013 - Management Letter (469 kb)
• FY 2013 - Audit Report (177 kb)
• FY 2013 - SAS (5.4 mb)
• FY 2012 - Management Letter (104 kb)
• FY 2012 - Audit Report (334 kb)
• FY 2012 - SAS 114 (889 kb)
• FY 2011 - Management Letter (116 kb)
• FY 2011 - Audit Report (352 kb)
• FY 2011 - SAS114 (1.0 mb)
• FY 2010 - Audit Report (347 kb)
• FY 2009 - Audit Report (191kb)
• FY 2009 - Management Letter (40kb)
• FY 2009 - SAS 114 (2mb)
• FY 2008 - Audit Report (87 kb)
• FY 2008 - Management Letter (20 kb)
• FY 2008 - SAS 114 (129 kb)
• FY 2007 - Audit Report (221 kb)
• FY 2007 - Management Letter (23 kb)
• FY 2006 (219 kb)
• FY 2005 (161 kb)

National Fisheries Corporation

• FY 2021 - Audit Report (450 KB)
• FY 2021 - SAS (2.1 MB)
• FY 2020 - Audit Report (190 KB)
• FY 2020 - SAS (7.2 KB)
• FY 2019 - Audit Report (823 KB)
• FY 2019 - SAS (4.6 MB)
• FY 2018 - Audit Report (162 KB)
• FY 2018 - SAS (6.6 MB)
• FY 2017 - Audit Report (176 KB)
• FY 2017 - SAS (6.8 MB)
• FY 2016 - Audit Report (175 KB)
• FY 2016 - Management Representation Letter (2.2 MB)
• FY 2016 - SAS (3.1 MB)
• FY 2016 - Attachment I (756 KB)
• FY 2015 - Audit Report (136 KB)
• FY 2015 - SAS (4 MB)
• FY 2014 - SAS 114 (2.3 mb)
• FY 2014 - FS 14 (340 kb)
• FY 2013 - Audit Report (345 kb)
• FY 2013 - SAS (2.6 mb)
• FY 2012 - Audit Report (300 KB)
• FY 2012 - SAS (2.47 MB)
• FY 2011 - Audit Report (318 kb)
• FY 2011 - SAS 114 (2.4 mb)
• FY 2010 - Audit Report (245 kb)
• FY 2010 - SAS 114 (922 kb).
• FY 2010 - Management Letter (116 kb)
• FY 2009 - Audit Report (126 kb)
• FY 2009 - SAS 114 (804 kb)
• FY 2008 - Audit Report (139 kb)
• FY 2008 - SAS 114 (820 kb)
• FY 2008 - Management Letter (37 kb)
• FY 2007 (86 kb)
• FY 2006 (313 kb)
• FY 2005 (396 kb)
• FY 2004 (445 kb)
• FY 2003 (141 kb)
• FY 2002 (110 kb)
• FY 2001 (112 kb)
• FY 2000 (128 kb)