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

OPA Audits

Pursuant to 40 PNC § 223

(b) the Public Auditor shall from time to time make such other audits of the Republic’s agencies, activities, contracts, or grants as are possible within the budget provided him and as he deems to be in the public interest and consistent with this chapter.

(c)  Upon request of an agency of the Republic the Public Auditor shall provide its opinion as to whether or not certain practices are in accord with generally accepted accounting principles.

(e)  In accordance with chapter 22 of Title 40 of the Palau National Code, the Public Auditor shall transmit to the President and to the presiding officer of each house of the Olbiil Era Kelulau a state financial audit report annually for each state governor and state legislature.  The audit shall cover the receipt, possession, and disbursement of public funds including all liabilities, receivables, and accruals of any agency, all taxes, fees, receipts, and other revenues of any state governor or legislature, all other financial transactions involving any state governor or legislature, and any financial statement issued or prepared by [a] state governor or legislature.  Personal service contracts and prime contracts with employees of any state governor or legislature shall be audited as part of the regular operations and activities of the state governor or legislature.  Beginning in 2014, each state shall submit prior year audits no later than the end of the third quarter of the next fiscal year.

Year 2017

Year 2016

Year 2015

Year 2014

Year 2013

Year 2012

  Title Report Date
Protected Areas Network Fund 05/09/2012
Ngardmau State Government 06/26/2012
Social Security Administration 11/12/2012

Year 2011

  Title Report Date
Sonsorol State Government 03/29/2011
Ngarchelong State Government 04/28/2011
Angaur State Government 06/24/2011
Access to Safe Drinking Water 10/12/2011

Year 2010

Year 2009

Year 2008

  Title Report Date
Aimeliik State Government 01/14/2008
Ngaraard State Government 04/29/2008
Airai State Government 05/15/2008
Kayangel State Government 06/06/2008

Year 2007