FSM National Public Auditor | Audits

FSM National Government

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 (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 2011(733 kb)
FY 2010(71 kb)
FY 2008-2009(906 kb)
FY 2006-2007(129 kb)
FY 2004-2005(73 kb)

College of Micronesia - FSM

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 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 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 2010 - Audit Report (318 kb)
FY 2010 - Management Letter (119 kb)
FY 2010 - SAS114 (1.4 mb)

FSM Social Security Administration

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 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)

Micare Plan, Inc.

FY 2010 - Audit Report (347kb)
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 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)