FSM Public Auditor

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First Quarterly Report FY26 | PDF to Flipbook Created with the Heyzine flipbook maker

ONPA Issues Clean Audit Reports for ADB-Funded Energy Projects

The Office of the National Public Auditor (ONPA) has issued three financial audit reports for Asian Development Bank (ADB)-funded renewable and clean energy projects for the financial year 2024, covering the period from 1 October 2023 to 30 September 2024.

The audit reports relate to the following projects:

· Report No:2026-05 Renewable Energy Development Project Grant number 0680-FSM(SF)

· Report No: 2026-06 Renewable Development Energy Project Grant 0823 FSM (FM) -Additional Fi-nancing

· Report No: 2026-07 Clean Energy Project Grant Number 6050-FSM (FM)

All three projects are funded by the Asian Development Bank (ADB) and were audited in accordance with auditing standards generally accepted in the United States of America (GAAS). The audits examined the projects’ financial statements, compliance with grant agreements, and adherence to financial management and reporting requirements.

ONPA issued unmodified audit opinions for all three projects. An unmodified opinion, also known as a clean audit report, indicates that the financial statements present fairly, in all material respects, the financial position and results of operations of the projects for the year ended 30 September 2024.

These projects represent significant investments to strengthen energy security, promote sustainable development, and support the transition to renewable energy sources. Issuing clean audit reports enhances transparency and accountability in the management and use of ADB-funded resources.

ONPA remains committed to providing independent assurance on the stewardship of public and donor funds and to supporting good governance through timely and high-quality audit reporting.

A digital copy of our current audit reports No. 2026-05-07 are available on our official website, FB, IG, LI. Due Facebook's character limitation we could not post the direct links to the reports.

For more information contact: Email: [email protected]; Phone: (691)320-2862/3; FB,IG,LI:

The Office of the National Public Auditor hereby announces the issuance of Report No. 2026-04 on the status of the Teacher Certification (TC) Performance audit which was conducted in accordance with the generally accepted government auditing standards (GAGAS)

We concluded that improvements are needed to comply with the FSM TC Law and strengthen the internal controls relating to the implementation of TC operations and activities. Our Findings included:
1. Noncompliance with the TCL Mandates .
2. Weak internal controls in ensuring completeness and reliability of data and financial accountability..
3. Inappropriate Use of TC Funds.
4. Operational Challenges Affecting Teacher Certification Success.

We have discussed these findings and recommendations with the National Department of Education, specifially the division that manages TC operations and activities, requested and receivedformal management responses, which are included in the final report.

A digital copy of the Report No. 2026-04 is availabe on the ONPA’s official website and Social Media platforms, or you can directly access the report by clicking the link below
http://www.fsmopa.fm/files/onpa/2026/TC%20Report%20Final..1.12.26.pdf

Contact Information:
Manager Corporate Services Email: [email protected]; Phone: (691)320-2862/3; Website: www.fsmopa.fm; FB, IG, LI:
Article XII, Section 3 of the F.S.M Constitution and Title 55, Chapter 5 of the FSM Code authorized the Public Auditor to direct a broad, comprehensive program of auditing within the National Government.

The Office of the National Public Auditor (ONPA) announces the issuance of Report No. 2026-03, which presents the results of an inspection of four approved FSM Government collection field offices in Kosrae State. The inspection focused on the effectiveness of collection processes, facility security, and internal controls.

The inspected offices included:
• The Division of Customs, Tax and Administration and the National Treasury under the Department of Finance and Administration (DoFA);
• The Quarantine Facility under the Division of Agriculture, Department of Resources and Development (DR&D); and
• The FSM Postal Service, Kosrae Branch (FSMPS).

The inspection was conducted in accordance with the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Quality Standards for Inspection and Evaluation.

The inspection identified the following issues related to the accountability of FSM Government–collected revenues at the approved collection field offices:
• Delayed deposits of government funds by the Kosrae CTA Field Office; and
• Inadequate safeguarding of collections due to the lack of secure storage.

The findings were discussed with DoFA, DR&D, and FSMPS. ONPA received official management responses from all auditees, and all agreed with the overall findings and outlined positive corrective action items to address the identified issues.

A digital copy of the Report No. 2026-03 is availabe on the ONPA’s official website and our social media platforms, or you can directly access the report by clicking the link below
http://www.fsmopa.fm/files/onpa/2026/Report_Final.docx_1_9_26.pdf

Contact Information

Manager Corporate Services Email: [email protected]; Phone: (691)320-2862/3; Website: www.fsmopa.fm; FB, IG, LI:
Article XII, Section 3 of the F.S.M Constitution and Title 55, Chapter 5 of the FSM Code authorized the Public Auditor to direct a broad, comprehensive program of auditing within the National Government.

ONPA updates its MOP for Investigation

ONPA hereby announces the issuance of Audit Report No. 2026-02:

The Department of Transportation, Communications and Infrastructure’s procurement of construction contracts did not fully comply with the Financial Management Regulations

Key findings:

1. Noncompliance with the FMR in the procurement of construction contracts;
2. Weak internal controls due to lack of policies and procedures for administering construction contracts; and
3. Lack of segregation of duties in the oversight of construction projects

A digital copy of the report is available on the ONPA’s official website: www.fsmopa.fm or you may also access the report by clicking the link below
http://www.fsmopa.fm/files/onpa/2025/Final%20Report%20for%20issue_11.26.2025-Revised.pdf

Contact Information:
Email: [email protected]; Phone: (691)320-2862/3; FB, IG, LI:

Article XII, Section 3 of the F.S.M Constitution and Title 55, Chapter 5 of the FSM Code authorized the Public Auditor to direct a broad, comprehensive program of auditing within the National Government.

ONPA Annual Report for Fiscal Year 2025

Annual Report Year 2025 | PDF to Flipbook Created with the Heyzine flipbook maker

ONPA joined other supreme audit institutions (SAIs) from around the globe in the Climate Scanner assessment to determine each participating country’s current efforts in responding to climate change. This global initiative was led by the Federal Court of Accounts-Brazil (TCU), SAI Brazil, the current International Organization of Supreme Audit Institutions (INTOSAI) Chair, along with the INTOSAI Working Group on Environmental Auditing (WGEA).

The Climate Scanner assessment evaluated each participating country’s performance in implementing climate change actions within 3 axes: Governance, Public Policies, and Climate Financing. Per our conclusions, the Federated States of Micronesia (FSM) was found to be performing at the intermediate implementation level, meaning that many aspects of all 3 axes were present, but there was room for improvement.

The improvements we observed as needed include:

• Strengthening coordination across government levels;
• Building capacity for planning, implementing, and tracking climate actions;
• Improving access and management of climate finances; and
• Developing better data systems to support decision-making.

Participating in this Climate Scanner assessment enabled us to get a better and clearer understanding of the FSM Government’s progress in climate change, namely in governance, public policies, and climate financing.

A digital copy of our current assessment report No. 2026-01 is available on our official website or by clicking on the link below
https://fsmopa.fm/files/onpa/2025/FSM%20Government%20ClimateScanner%20Assessment%20Report,%202026-01,%2010.30.25.signed.pdf

For more information contact: Email: [email protected]; Phone: (691)320-2862/3; FB, IG, LI:

Article XII, Section 3 of the F.S.M Constitution and Title 55, Chapter 5 of the FSM Code authorized by the Public Auditor to direct a broad, comprehensive program of auditing within the National Government.