Single Audits
Pursuant to 40 PNC § 223 (a) Not later than June 30 of each year, the Public Auditor shall transmit to the President and to the presiding officer of each house of the Olbiil Era Kelulau an annual report for the previous fiscal year required by Article XII, Section 2, of the Constitution. The report shall consist of a financial audit of the National Treasury, each trust fund, each other fund of any agency whether or not appropriated, each contract to which any agency is a party, and each grant made or received by any agency. 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 agency, all other financial transactions involving any agency, and any financial statement issued or prepared by any agency. Personal service contracts and prime contracts with employees of any agency shall be audited as part of the regular operations and activities of the agency.
Fiscal Year 2024
Fiscal Year 2023
Fiscal Year 2022
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Financial Statements and Independent Auditors’ Report and Independent Auditors’ Report on Internal Control and on Compliance |
Fiscal Year 2021
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Financial Statements and Independent Auditors’ Report and Independent Auditors’ Report on Internal Control and on Compliance |
Fiscal Year 2020
Fiscal Year 2019
Fiscal Year 2018
Fiscal Year 2017
Fiscal Year 2016
Fiscal Year 2015
Fiscal Year 2014
Fiscal Year 2013
Fiscal Year 2012
Fiscal Year 2011
Fiscal Year 2010
Report fraud, corruption, theft, or abuse.
Call (680) 488-2889/5687
Or use the online report form.
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| OPA is the administering agency for Palau Board of Accountacy. |
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| CNMI
to host APIPA 2020 Annual Conference on August 3-7, 2020. |
| For inquiries, please contact us. |