FSM National Public Auditor | Audits

FSM State of Pohnpei

FY 2022 - Audit Report (1.5 MB)
FY 2022 - Uniform Guidance Compliance Report (970 KB)
FY 2021 - Audit Report (3.6 MB)
FY 2021 - SAS (3.9 MB)
FY 2020 - Audit Report (1.3 MB)
FY 2020 - Management Letter(112 KB)
FY 2020 - SAS(10.9 MB)
FY 2019 - Audit Report (2.3 MB)
FY 2019 - Management Letter (361 KB)
FY 2019 - SAS (3.8 MB)
FY 2018 - Audit Report (2.9 MB)
FY 2018 - SAS (2.8 MB)
FY 2017 - Audit Report (2.5 MB)
FY 2017 - SAS (3.8 MB)
FY 2016 - Audit Report (1.8 MB)
FY 2016 - SAS (12.1 MB)
FY 2015 - Audit Report (1.3 MB)
FY 2015 - SAS (4.3 MB)
FY 2014 - Audit Report (1 MB)
FY 2014 - SAS (1.8 MB)
FY 2013 - Audit Report (1.09 MB)
FY 2013 - SAS (3.03 MB)
FY 2012 - Audit Report (1.04 MB)
FY 2012 - SAS 114 (3.96 MB)
FY 2011 - Audit Report (861 kb)
FY 2011 - SAS 114(1.6 mb)
FY 2010 - Audit Report (833 kb)
FY 2010 - Management Letter(137 kb)
FY 2010 - SAS 114 (1.8 mb)
FY 2009 - Audit Report (572 kb)
FY 2009 - SAS 114 (1 MB)
FY 2008 - Audit Report (504 kb)
FY 2008 - Management Letter (20 kb)
FY 2008 - SAS 114 (1999 kb)
FY 2007 (852 kb)
FY 2006 - Audit Report (791 kb)
FY 2006 - Management Letter (70 kb)
FY 2005 (800 kb)
FY 2004 (348 kb)
FY 2003 (366 kb)
FY 2002 (419 kb)
FY 2001 (803 kb)
FY 2000 (813 kb)
FY 1999 (988 kb)
FY 1998 (809 kb)
FY 1997 (838 kb)
FY 1996 (922 kb)
FY 1995 (1.22 mb)
FY 1994 (944 kb)
FY 1993 (1.16 mb)
FY 1992 (959 kb)
FY 1991 (724 kb)
FY 1990 (921 kb)
FY 1989 - Audit Report (523 kb)
FY 1989 - Report on compliance with laws & regulations and internal controls (348 kb)
FY 1989 - Report on Internal Accounting Controls (122 kb)
FY 1987 - Audit Report (628 kb)
FY 1987 - Report on compliance with laws & regulations and internal controls (794 kb)
FY 1987 - Report on Internal Accounting Controls (246 kb)

Component Units of Pohnpei State

Pohnpei Fisheries Corporation

FY 2008 - Audit Report (106 kb)
FY 2008 - Management Letter (32 kb)
FY 2007 (165 kb)
FY 2006 (161 kb)
FY 2003 (83 kb)
FY 2002 (72 kb)
FY 2001 (70.8 kb)
FY 2000 (192 kb)

Pohnpei Transportation Authority

FY 2003 & 2004 (3.24 mb)

Pohnpei Port Authority

FY 2022 - Audit Report (4.2 mb)
FY 2022 - Communication charged with those charged with Governance(7.6 mb)
FY 2021 - Audit Report (543 kb)
FY 2021 - Audit Report (543 kb)
FY 2020 - Audit Report (328 kb)
FY 2020 - SAS (3.2 mb)
FY 2019 - Audit Report (225 kb)
FY 2019 - SAS (1.2 mb)
FY 2018 - Audit Report (205 kb)
FY 2018 - SAS (3 mb)
FY 2017 - Audit Report (463 kb)
FY 2017 - SAS (3.4 MB)
FY 2016 - Audit Report (215 kb)
FY 2015 - Audit Report (164 kb)
FY 2015 - SAS (2.3 mb)
FY 2014 - Audit Report (306 kb)
FY 2014 - SAS (1.1 mb)
FY 2013 - Audit Report (564 kb)
FY 2013 - SAS (2.4 mb)
FY 2012 - Audit Report (349 kb)
FY 2012 - SAS (1.48 kb)
FY 2011 - Audit Report (471 kb)
FY 2011 - SAS 114 (777 kb)
FY 2010 - Audit Report (390 kb)
FY 2010 - Management Letter (128 kb)
FY 2010 - SAS114 Report (810 kb)
FY 2009 - Audit Report (213 kb)
FY 2009 - Management Letter (45 kb)
FY 2009 - SAS114 Report (910 kb)
FY 2008 - Audit Report (138 kb)
FY 2008 - Management Letter (23 kb)
FY 2008 - SAS114 Report (792 kb)
FY 2007 - Audit Report (194 kb)
FY 2007 - Management Letter (19 kb)
FY 2006 (86 kb)
FY 2005 (193 kb)
FY 2004 (113 kb)
FY 2003 (92 kb)
FY 2002 (77 kb)
FY 2001 (149 kb)
FY 2000 (104 kb)

Pohnpei Utilities Corporation

FY 2022 - Audit Report (5.3 MB)
FY 2022 - Communication with those Charged with Governance (5.6 MB)
FY 2021 - Audit Report (869 KB)
FY 2021 - SAS (5.6 KB)
FY 2020 - Audit Report (477 KB)
FY 2020 - SAS (2.9 MB)
FY 2019 - Audit Report (511 KB)
FY 2019 - SAS (3.3 MB)
FY 2018 - Audit Report (287 KB)
FY 2018 - SAS (892 KB)
FY 2017 - Audit Report (523 KB)
FY 2017 - SAS (2.8 MB)
FY 2016 - Audit Report (514 KB)
FY 2016 - SAS (7 MB)
FY 2015 - Audit Report (227 KB)
FY 2015 - Management Letter (48 KB)
FY 2015 - SAS (6.38 MB)
FY 2014 - Audit Report (435 KB)
FY 2014 - Managment Letter (175 KB)
FY 2014 - SAS (2.2 MB)
FY 2013 - Audit Report (456 KB)
FY 2013 - Management Letter (189 KB)
FY 2013 - SAS (6.8 MB)
FY 2012 - Audit Report (310 KB)
FY 2012 - SAS (765 KB)
FY 2011 - Audit Report (314 kb)
FY 2011 - SAS 114 Report (947 kb)
FY 2010 - Audit Report (425 kb)
FY 2010 - SAS 114 Report (1.8 mb)
FY 2009 - Audit Report (181 kb)
FY 2009 - SAS 114 Report (784 kb)
FY 2008 - Audit Report (1.51MB)
FY 2008 - SAS 114 Report (2.11MB)
FY 2007 - Audit Report (266 kb)
FY 2007 - Management Letter (41 kb)
FY 2006(354 kb)
FY 2005 (254 kb)
FY 2004 (289 kb)
FY 2003 (363.3 kb)
FY 2002 (95 kb)
FY 2001 (148 kb)
FY 2000 (103 kb)

Pohnpei Small Business Guarantee & Finance Corporation

FY 2004 (4.9 mb)
FY 2003 (3.6 mb)

Pohnpei State Housing Authority

FY 2022 - Audit Report (3.8 MB)
FY 2022 - Communication with those charged with Governance (8.4 MB)
FY 2021 - Audit Report (184 KB)
FY 2021 - SAS (2.2 MB)
FY 2020 - Audit Report (377 KB)
FY 2020 - SAS (3.4 MB)
FY 2019 - Audit Report (1.4 MB)
FY 2019 - SAS (3.4 MB)
FY 2018 - Audit Report (173 KB)
FY 2018 - SAS (2 MB)
FY 2017 - Audit Report (184 KB)
FY 2017 - SAS (1 MB)
FY 2016 - Audit Report (193 kb)
FY 2016 - SAS (5.8 mb)
FY 2015 - Audit Report (143 kb)
FY 2015 - SAS (2.7 kb)
FY 2014 - Audit Report (372 kb)
FY 2014 - SAS (1 mb)
FY 2013 - Audit Report (422 kb)
FY 2013 - SAS (2.6 mb)
FY 2012 - Management Letter (122 kb)
FY 2012 - Audit Report (232 kb)
FY 2012 - SAS 114 (105 kb)
FY 2011 - Audit Report (237 kb)
FY 2011 - SAS 114 (819 kb)
FY 2010 - Audit Report (258 kb)
FY 2010 - Management Letter (123 kb)
FY 2010 - SAS114 Report (901 kb)
FY 2009 - Audit Report (169kb)
FY 2009 - SAS 114 Report (5795 kb)
FY 2008 - Audit Report (88 kb)
FY 2008 - SAS 114 Report (884 kb)
FY 2007 - Audit Report (231 kb)
FY 2007 - Management Letter (16 kb)
FY 2006 - Audit Report (247 kb)
FY 2006 - Management Letter (36 kb)
FY 2000 (996 kb)