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ONPA PERFORMANCE REPORTS: INEFFECTIVE SAFEGUARDING, COLLECTION, DEPOSIT, AND RECONCILIATION OF GOVERNMENT REVENUES STRENGTHENING GOOD GOVERNANCE AND REINFORCING INTERNAL CONTROLS IN THE FSM DEPARTMENT OF HEALTH AND SOCIAL AFFAIRS NATIONAL TREASURY DIVISION FOUND WITH SERIOUS INTERNAL CONTROL ISSUES SPECIFICALLY IN THE PAYMENTS AND RECONCILIATION PROCESSES FINANCIAL AUDIT - ONPA Releases its final reports on the financial audit undertaken for the FSM Department of Environment, Climate Change and Emergency Management (FSMDECEM) for the Adaptation Fund (AF) Project
Report No. 2024-05 Report issued September 18, 2024: Communication to those charged with Governance (352 KB) FINANCIAL AUDIT - ADB RENEWABLE ENERGY DEVELOPMENT PROJECT (REDP)
Report No. 2024-04 Report issued September 03, 2024: Management Letter (509 KB) Report No. 2024-04 Report issued September 03, 2024: Communication to those charged with Governance (322 KB) SIGNIFICANT COMPLIANCE, POLICY AND INTERNAL CONTROL ISSUES FOUND IN THE DISPOSITION OF GOVERNMENT VEHICLES ENHANCING GOVERNANCE: INSPECTION OF COMPLIANCE AND INTERNAL CONTROLS FOR THE 2023 PRESIDENTIAL JOINT INAUGURATION FSM DEPARTMENT OF ENVIROMENT, CLIMATE CHANGE, AND EMERGENCY MANAGEMENT ADAPTATION FUND (AF) ENHANCING THE CLIMATE CHANGE RESILIENCE OF VULNERABLE ISLAND COMMUNITIES IN FEDERATED STATES OF MICRONESIA
Audit Report No. 2024-01 Report issued October 05, 2023: Letter to those charged with governance (353 KB) $13.3 MILLION PAID FROM THE TOURISM SECTOR MITIGATION FUND PROGRAM WITHOUT THE STATUTORY GOVERNANCE STRUCTURE, THUS, LACKING THE PROPER OVERSIGHT REQUIRED BY LAW NONCOMPLIANCE WITH PROCUREMENT REGULATIONS RESULTED IN THE LOSS OF FUNDS FOR THE KOSRAE BROADCAST STATION BOARD OVERSIGHT NEEDS TO BE STRENGTHENED TO IMPROVE THE GOVERNANCE AND PERFORMANCE OF THE NATIONAL FISHERIES CORPORATION IMPROVEMENT NEEDED IN THE OVERSIGHT FUNCTION OF THE BOARD OF DIRECTORS FOR THE CAROLINE ISLANDS AIR, INC. PERFORMANCE AUDIT ON THE RECOMMENDATIONS OF PRIOR AUDIT(REPORT NO. 2019-03) ON PROFESSIONAL PREMIUM BENEFIT ADMINISTERED BY THE OFFICE OF PERSONNEL PERFORMANCE AUDIT ON THE RECOMMENDATIONS OF PRIOR AUDIT (REPORT NO. 2021-02). IMPROVEMENT NEEDED IN THE OVERSIGHT FUNCTION OF THE BOARD AND MANAGEMENT OF THE FUND FINANCIAL AUDIT - ADB RENEWABLE ENERGY DEVELOPMENT PROJECT (REDP)
Audit Report No. 2023-03 Report issued April 12, 2023: REDP- Communication to those charged with Governance (615 KB) Audit Report No. 2023-03 Report issued April 12, 2023: REDP- Management Letter (345 KB) INSPECTION OF $9.5 MILLION BOOKED BY THE DEPARTMENT OF FINANCE AND ADMINISTRATION FOR LAWSUIT INVOLVING PACIFIC INTERNATIONAL, INC. ( CONGRESSIONAL RESOLUTION NO. 22-194) MORE COLLECTIVE EFFORTS ARE NEEDED TO ENSURE FULL COMPLIANCE WITH THE BAN ON IMPORTS OF SINGLE USE STYROFOAM & PLASTIC ITEMS AND REDUCE ENVIRONMENTAL THREATS STRONGER INTERNAL CONTROLS NEEDED AT THE DEPARTMENT OF TRANSPORTATION, COMMUNICATION & INFRASTRUCTURE TO PREVENT LOSS OF FUNDS ON DELAYED & INCOMPLETE PUBLIC PROJECTS DEFICIENCIES NOTED REFLECT THE NEED TO IMPROVE ENTERPRISE-WIDE RISK MANAGEMENT- PERFORMANCE AUDIT OF FSM PETROLEUM CORPORATION FINANCIAL AUDIT - ADB RENEWABLE ENERGY DEVELOPMENT PROJECT (REDP)
Audit Report No. 2022-03 Report issued July 4, 2022: REDP- Communication to those charged with Governance (400 KB) Audit Report No. 2022-03 Report issued July 4, 2022: REDP- Management Letter (200 KB) SELECTION AND PROJECT IMPLEMENTATION OF THE ANTI-HUMAN TRAFFICKING VICTIMS' SHELTER IN POHNPEI STATE WAS FOUND WITH ISSUES OF NON-COMPLIANCE AND TRANSPARENCY VALUE FOR MONEY AND THE INTENTION OF THE LAW ARE NOT ACHIEVED DUE TO NON-COMPLIANCE AND INEFFECTIVE OVERSIGHT OVER CFSM PUBLIC PROJECTS AT SOKEHS MUNICIPALITY DISCREPANCIES FOUND IN DAILY COLLECTIONS FROM OCTOBER 2020 TO JANUARY 2021 AT THE KOSRAE POST OFFICE CALL FOR ROBUST CONTROLS AND EFFECTIVE OVERSIGHT BY THE HEADQUARTERS IMMEDIATE ACTIONS NEEDED TO ADDRESS OVERPAYMENT OF SOCIAL SECURITY BENEFIT AND LATE POSTING OF PREMIUM TO MEMBERS ACCOUNTS OBJECTIVES OF THE WORLD BANK FUNDED PROP PROJECT IMPLEMENTED BY NORMA IS ANTICIPATED TO BE ACHIEVED BY THE EXTENDED TIMELINE DESPITE THE DELAYS OPPORTUNITES EXIST TO IMPROVE FINANCIAL ACCOUNTABLILITY AS COMPLIANCE ISSUES WERE FOUND IN THE IMPLEMENTATION OF PUBLIC LAW 21-43 FOR POHNPEI STATE PROJECT: MADOLENIHMW CONSTITUTIONAL CONVENTION COMPLIANCE ISSUES FOUND IN THE ADMINISTRATION AND IMPLEMENTATION OF CFSM PUBLIC PROJECTS FUNDED UNDER PUBLIC LAW 21-43 IN YAP STATE; KEY OFFICIALS KEEN TO MAKE IMPROVEMENT EFFECTIVE MANAGEMENT AND INTERNAL CONTROLS WILL GREATLY ASSIST THE FSM NATIONAL POSTAL SERVICES IMPROVES ITS SERVICE DELIVERY THE FSM TRUST FUND: ACTIONS ARE REQUIRED TO EFFECTIVELY AND EFFICIENTLY ACHIEVE THE GOALS OF THE FSM TRUST FUND PERFORMANCE AUDIT ON THE IMPLEMENTATION OF RECOMMENDATIONS OF AUDIT REPORT NO. 2019-02: IMPROVEMENTS ARE NEEDED AT THE PERSONNEL OFFICE TO EFFECTIVELY ADMINISTER THE HOUSING PROGRAM PERFORMANCE AUDIT ON IMPLEMENTATION OF RECOMMENDATIONS OF AUDIT REPORT NO. 2016-02 MICRONESIAN TRADE AND ECONOMIC COMMUNITY (MTEC) JOINT PERFORMANCE AUDIT BY THE PUBLIC AUDITORS FROM YAP STATE AND NATIONAL GOVERNMENTS: GOVERNANCE SYSTEM AT THE YAP STATE DEPARTMENT OF HEALTH SERVICES PERFORMANCE AUDIT ON THE IMPLEMENTATION OF RECOMMENDATIONS OF AUDIT REPORT NO. 2017-01: THE DIVISION OF CUSTOMS AND TAX ADMINISTRATION AND SECRETARY OF DEPARTMENT OF FINANCE AND ADMINISTRATION DID NOT TAKE CORRECTIVE ACTIONS TO ADDRESS ALL AUDIT FINDINGS AND RECOMMENDATIONS INADEQUATE GOVERNANCE, INTERNAL CONTROLS, AND RISK MANAGEMENT PROCESSES IMPACT THE ADMINISTRATION AND POSE RISKS TO THE SUSTAINABLITY OF HEALTH AND SOCIAL AFFAIRS SERVICES; NEW MANAGEMENT KEEN FOR IMPROVEMENT MICARE PLAN CHALLENGED BY OVERSIGHT AND MANAGEMENT ISSUES; NEW TEAM OPTIMISTIC ABOUT FUTURE PROSPECTS PERFORMANCE AUDIT ON IMPLEMENTATION OF RECOMMENDATIONS OF AUDIT REPORT NO. 2018-01: NORMA SHOULD IMPROVE ITS COMPLIANCE WITH THE TERMS AND CONDITIONS OF THE PROP PROJECT PERFORMANCE AUDIT ON IMPLEMENTATION OF RECOMMENDATIONS OF AUDIT REPORT NO. 2016-06: THE FSM CONSULATE GENERAL OFFICE IN GUAM AND THE DEPARTMENT OF FOREIGN AFFAIRS DID NOT TAKE CORRECTIVE ACTIONS TO ADDRESS ALL AUDIT FINDINGS AND RECOMMENDATIONS PERFORMANCE AUDIT ON IMPLEMENTATION OF RECOMMENDATIONS OF AUDIT REPORT NO. 2016-05: FSM PREPAID TEL-CARD PURCHASE: HIGHLY SUSCEPTIBLE TO ABUSE AND MISUSE DUE TO LACK OF EFFECTIVE CONTROLS CFSM PUBLIC PROJECTS FOR YAP STATE LACK OF COMPLIANCE WITH LAWS AND REGULATIONS KOSRAE CFSM FUNDED PUBLIC PROJECTS AND SOCIAL PROGRAMS WERE APPROVED WITHOUT APPROPRIATE SELECTION PROCESSES PERFOMANCE AUDIT OF PREPAREDNESS FOR IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS LIMITED CAPACITIES AT THE DIVISION OF PERSONNEL AFFECTS THE ADMINISTRATION OF THE PROFESSIONAL AND MARKET PLACE PREMIUM PROGRAM IMPROVEMENTS ARE NEEDED AT PERSONNEL OFFICE TO EFFECTIVELY ADMINISTER THE HOUSING PROGRAMS MICARE PLAN CHALLENGED BY OVERSIGHT AND MANAGEMENT ISSSUES; NEW TEAM OPTIMISTIC ABOUT FUTURE PROSPECTS NORMA SHOULD IMPROVE ITS COMPLIANCE WITH THE TERMS AND CONDITIONS OF THE PROP PROJECT INDEPENDENT AUDITOR'S REPORT ON APPLYING AGREED UPON PROCEDURES NATIONAL OCEANIC RESOURCE MANAGMENT AUTHORITY FISHERIES ACCESSS AGREEMENT DIVISIONS OF CUSTOMS & TAX ADMINISTRATION: IMPROVEMENT IS NEEDED IN ASSESSING AND COLLECTING THE TAXES DUE FROM SOME INDEPENDENT CONTRACTORS OMNIBUS INFRASTRUCTURE DEVELOPMENT BANK LOANS 2099-FSM (SF) AND 2100-FSM (OCR) AND FEDERATED STATES OF MICRONESIA STATEMENT OF PROJECT ACCOUNT AND INDEPENDENT AUDITORS REPORT
Report No. 2016-07 Report issued September 22, 2016: SAS (445 KB) Report No. 2016-07 Report issued September 22, 2016: Audit Report (1.4 MB) THE FSM CONSULATE OFFICE IN GUAM: PERFORMANCE, MONITORING AND REPORTING AFFECTED CONSULAR SERVICES PREPAID TEL-CARD PURCHASES: HIGHLY SUSCEPTIBLE TO ABUSE AND MISUSE DUE TO LACK OF EFFECTIVE CONTROLS THE WE CARE KOSRAE PATIENT REFERRAL PROGRAM: USE OF FUNDS NOT IN FULL COMPLIANCE INDEPENDENT AUDITORS'S REPORT ON APPLYING AGREED UPON PROCEDURES: "PROJECT FOR PREVENTION OF NON-COMMUNICABLE DISEASES IN SOKEHS MUNICIPALITY, POHNPEI STATE" MTEC FINANCIAL AUDIT
Report No. 2016-02 Report issued December 29, 2015: SAS (515 MB) Report No. 2016-02 Report issued December 29, 2015: AUDIT REPORT (738 KB) AGREED-UPON PROCEDURES (AUP) REPORT ON PROJECT "IMPROVING PIG PRODUCTION IN NEL VILLAGE, YAP STATE" NORMA'S USE & MANAGEMENT OF THE PROJECT DEVELOPMENT FUND: CHARACTERIZED BY POOR CONTROLS, ACCOUNTABILITY AND TRANSPARENCY ISSUES THE FSM TRUST FUND: LACK OF BOARD'S OVERSIGHT CONTRIBUTED TO NON-COMPLIANCE & ACCOUNTABILITY ISSUES NATIONAL GOVERNMENT FMIS: FULL CAPABILITIES NOT UTILIZED TO PROVIDE EFFICIENT FINANCIAL MANAGEMENT AND REPORTING SERVICES FSM CUSTOMS & TAX ADMINISTRATION NOT FULLY IMPLEMENTING PRIOR AUDIT FINDINGS AND RECOMMENDATIONS FISHERIES OBSERVER AND PORT SAMPLER REVOLVING FUND: IMPROVEMENT IN INTERNAL CONTROL IS NEEDED TO ENSURE COMPLIANCE OF THE FINANCIAL ACTIVITIES WITH THE LAW CFSM PUBLIC PROJECTS AND SOCIAL PROGRAMS: $1.6 MILLION APPROVED WITHOUT CLEAR CRITERIA THE OFFICE OF SBOC VIOLATED THE FPA AND THE FSM BUDGET LAW SBOC's ALLOTMENT OF VETOED APPROPRIATION NOT AUTHORIZED BY LAW AUDIT OF CHUUK DEPARTMENT OF HEALTH SERVICES: POOR PROCUREMENT PRACTICES & INVENTORY MANAGEMENT SYSTEM LED TO EXCESSIVE COST AUDIT OF ADB LOANS 2099-FSM (SF) AND 2100-FSM OMNIBUS INFRASTRUCTURE DEVELOPMENT PROJECT FOR FISCAL YEAR ENDED SEPTEMBER 30,2013 AUDIT OF THE NATIONAL GOVERNMENT PUBLIC DEBT THE POHNPEI STATE DEPARTMENT OF HEALTH SERVICES PROCUREMENT AUDIT (FISCAL YEARS 2010-2013) AUDIT OF ADB GRANT ASSISTANCE WENO WATER SUPPLY WELL REMEDIATION PROJECT (FISCAL YEARS 2012 TO 2013) INSPECTION OF CHUUK STATE TAX AND REVENUE SECTION (FISCAL YEARS 2010 TO 2012) AUDIT OF TRAVEL ACTIVITIES OF THE FSM NATIONAL GOVERNMENT FISCAL YEARS 2010, 2011 AND 2012 AUDIT OF ADB LOANS 2099-FSM (SF) AND 2100-FSM OMNIBUS INFRASTRUCTURE DEVELOPEMENT PROJECT FOR FISCAL YEAR ENDED SEPTEMBER 30, 2012 AUDIT ON THE MANAGEMENT OF THE IMPACTS OF CLIMATE CHANGE ON FOOD SECURITY IN THE FSM (FISCAL YEAR 2010-2012) AUDIT OF THE NATIONAL DIVISION OF LABOR AND IMMIGRATION AUDIT OF NATIONAL POSTAL SERVICE AUDIT OF CFSM PUBLIC PROJECTS Inspection Of The Memoranda OF Understanding Between The National Government And The States Of Chuuk And Kosrae Audit of the National Fisheries Corporation Audit of FSM Payroll Operating Controls Audit of the Management of Tuna Fisheries in the FSM Audit of Chuuk State Environmental Protection Agency(CEPA) Fiscal Years 2010-2011 Performance Audit of Customs and Tax Administration Audit of Budget Overruns in Salaries and Benefits Audit of Chuuk Off Island referral program for non insured patients Audit of ADB Loans 2099-FSM (SF) and 2100-FSM, Omnibus Infrastructure Development Project Audit of ADB Grant Assistance, Weno Water Supply Well Remediation Project Inspection of Chuuk Department of Education Concerns Audit of The Professional and Market Place Premiums Audit of the Caroline Island Airline Audit of FSM Department of Education Supplemental Education Grant Audit of Chuuk DOE Teachers Reclassification Report Audit of Solid Waste Management FY'07-'09 Audit of Pohnpei State Department of Education Procurement Activities Audit of ADB Loans (2099 & 2100) to FSM, FY 2009 Audit of ADB Grant Assistance to FSM, FY 2009 Audit of FSM Telecommunications Corporation Credit Card Usage, FY 2007- May 2009 Audit of Chuuk State Department of Health Services' Procurement & Inventory Management System, FY 2006-2008 Report Inspection of Kitti Council Allegations Election District II in Pohnpei Audit of Chuuk DOE Textbooks & Instructional Materials Chuuk State Special Education Program Funds Audit of the ADB Loans 2099-FSM (SF) and 2100-FSM Omnibus Infrastructure Development Projects for the Year Ended September 30, 2008 Inspection of Procurement Activities at Chuuk Department of Education
Inspection of Chuuk State Travel Section Inspection of the FSM Congress Budget Audit of Passport Security Measures Review of Chuuk State Office of Personnel Inspection of FSM Missions Japan Embassy FY 2005-2007 Report issued May 23, 2008 (2.0 mb) Review of Congress-Funded Public Projects
Pohnpei State FY 2005-2007 Report issued Dec 5, 2008 (881 kb) Yap State FY 2005-2006 Report issued April 26, 2007 (675 kb) Kosrae State FY 2005-2006 Report issued October 29, 2007 (841 kb) Inspection of Chuuk Compact Sector Grant Funds
Inspection of the Compact Trust Fund Inspection of FEMA Expenditures in Chuuk State Audit of FSM Customs & Tax
Audit of Asian Development Bank - Private Sector Development Project
Audit of Ta Outer Island Airport Audit
Audit of Joint Law Enforcement Audit of CFSM-Funds to the Rural Development Agency Offices in the four states Audit of Travel by government employees of the National Government |
