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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.

Unless otherwise stated, the audit reports provided here reflect the findings of ONPA at the time that the audit report was issued. The auditee may have more current information available as a result of audit resolution activities. (Note: To download a PDF file, right-click on the file to bring up a menu, then left-click on "Save Target As" or "Save Link As" to bring up the "Save As" window)




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