An Inependent Agency of the Palau National Government Palau National Government Palau National Government

Enabling Legislation

The Office of the Public Auditor is established pursuant to Article XII, Section 2, of the Constitution of the Republic of Palau and the Public Auditing Act of 1985. Article XII, Section 2 (b) states: “The Public Auditor shall inspect and audit accounts in every branch, department, agency, or statutory authority of the national government and in all other public legal entities or nonprofit organizations receiving public funds from the national government…”  In addition, the Public Auditing Act states: “an Office of the Public Auditor, to be headed by the Public Auditor, is established as an independent agency of the Republic to audit the receipt, possession, and disbursement of public funds by agencies of the Republic and to perform such other duties as required in this chapter.”

The Public Auditing Act further requires under 40 PNCA Chapter 2 Section 228 that audits are to be conducted in accordance with the standards promulgated by the U.S. Government Accountability Office. The Standards require, in part, that the office conducting audits undergo an external quality control review every three years and staff conducting audits receive the required Continuing Professional Education to continue their qualifications.

Enabling Laws

Establishment of the Office of the Public Auditor
Public Auditing Act of 1985

Other Mandates

Budget Reform Act of 2001
Code of Ethics Act
Board of Accountancy
State Block Grants Regulations
ROP National Healthcare Act