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

Financial Audits of ROP State Government

Pursuant to 40 PNC § 223

(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.

(f)  Within ninety (90) days of the effective date of this Act, the Public Auditor shall promulgate rules of compliance by which all state legislatures and governors shall be held publicly accountable for expenditure of public funds. (Download Regulations)

Fiscal Years 2017 & 2016

Hatohobei State Government (Issued 01/09/2020)  
FY2017-2016 Statements of Receipts and Disbursements and Independent Auditors’ Report  
FY2017 Independent Auditors’ Reports on Internal Control and on Compliance  
FY2016 Independent Auditors’ Reports on Internal Control and on Compliance  
     
Ngaraad State Government (Issued 01/24/2020)  
FY2017-2016 Statements of Receipts and Disbursements and Independent Auditors’ Report  
FY2017 Independent Auditors’ Reports on Internal Control and on Compliance  
FY2016 Independent Auditors’ Reports on Internal Control and on Compliance  
     
Ngchesar State Government (Issued 03/11/2020)  
FY2017-2016 Statements of Receipts and Disbursements and Independent Auditors’ Report  
FY2017 Independent Auditors’ Reports on Internal Control and on Compliance  
FY2016 Independent Auditors’ Reports on Internal Control and on Compliance  
     
Melekeok State Government (Issued 03/11/2020)
FY2017-2016 Statements of Receipts and Disbursements and Independent Auditors’ Report  
FY2017 Independent Auditors’ Reports on Internal Control and on Compliance  
FY2016 Independent Auditors’ Reports on Internal Control and on Compliance  
     
Angaur State Government (Issued 03/30/2020)
FY2017-2016 Statements of Receipts and Disbursements and Independent Auditors’ Report  
FY2017 Independent Auditors’ Reports on Internal Control and on Compliance  
FY2016 Independent Auditors’ Reports on Internal Control and on Compliance  
     
Aimeliik State Government (Issued 05/15/2020)
FY2017-2016 Statements of Receipts and Disbursements and Independent Auditors’ Report  
FY2017 Independent Auditors’ Reports on Internal Control and on Compliance  
FY2016 Independent Auditors’ Reports on Internal Control and on Compliance