Report fraud, theft, waste, and abuse.The Office of the Public Auditor is an independent agency of the Commonwealth Government tasked with the responsibility to audit the receipt, possession, and disbursement of public funds and to perform such other duties as required by law.
February 7, 2019
Certified Fraud Examiner Designation
The Office of the Public Auditor is pleased to announce that Jolene Nicole Muña has passed the exam to gain the designation of Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners (ACFE).
In order to become a CFE, Muña has met a stringent set of criteria and passed a rigorous exam administered by the ACFE while also agreeing to abide by the CFE Code of Professional Ethics. Muña has also demonstrated knowledge in four areas critical to the fight against fraud: Fraudulent Financial Transactions, Fraud Prevention and Deterrence, Legal Elements of Fraud and Fraud Investigation.
The preparation materials and exam itself was made accessible to Muña through the Technical Assistance Program or TAP provided by the Department of the Interior. OPA applied for and was awarded the TAP grant in 2015.
Jolene Muña has been employed with OPA since January 2016 and is currently an Auditor III. She graduated from Pacific Pioneer College with a bachelor’s degree in Business Management in 2011 and earned a master’s degree in Human Resource Management from Argosy University in 2013. Aside from in-house training at OPA, Muña also attended a two-week training program called the Lakewood Experience sponsored by the Office of the Inspector General in Lakewood, Colorado in June 2018 as well as various trainings offered by the Association of Pacific Island Public Auditors and the USA Graduate School.
The Association of Certified Fraud Examiners is the world’s largest anti-fraud organization and premier provider of anti-fraud training and education. Together with more than 85,000 members, the ACFE is reducing business fraud world-wide and inspiring public confidence in the integrity and objectivity within the profession.
CFE designees represent the highest standards held by the Association of Certified Fraud Examiners and possess expertise in all aspects of the anti-fraud profession. CFEs have the ability to: examine data and records to detect and trace fraudulent transactions; interview suspects to obtain information and confessions; write investigation reports; advise clients as to their findings; testify at trial; understand the law as it relates to fraud and fraud investigations; and identify the underlying factors that motivate individuals to commit fraud. CFEs on six continents have investigated more than 1 million suspected cases of civil and criminal fraud.
OPA is very proud of Muña for this great accomplishment.
January 31, 2019
Commonwealth Ports Authority (CPA) Fiscal Year (FY) 2017 Financial Audit
The CPA's FY 2017 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with the Uniform Guidance- View
Independent Auditors' Reports on Internal Control and on Compliance- View
January 31, 2019
Commonwealth Ports Authority (CPA) Fiscal Year (FY) 2017 Financial Audit
The CPA's FY 2017 Independent Auditors' Report on Compliance for the Passenger Facility Charge Program has been released.
January 30, 2019
A Report to the Citizens of the CNMI Calendar Year 2018
OPA's annual report for 2018 has been released.
January 30, 2019
Audit Recommendation Tracking System (ARTS) Report
The Office of the Public Auditor has released its December 2018 report on CNMI agencies' implementation of audit recommendations.
January 23, 2019
Northern Mariana Islands Settlement Fund Fiscal Year (FY) 2017 Financial Audit
The NMI Settlement Fund's FY 2017 financial audit report has been released.
Financial Statements and Supplementary Information with Report of Independent Auditors' Report- View
January 9, 2019
Commonwealth Casino Commission (CCC) Fiscal Year (FY) 2017 Financial Audit
The CCC's FY 2017 financial audit report has been released.
Statement of Revenues and Expenditures and Independent Auditors' Report- View
Independent Auditors' Report on Internal Control and on Compliance - View
December 31, 2018
Marianas Public Land Trust (MPLT) Fiscal Year (FY) 2017 Financial Audit
The MPLT's FY 2017 financial audit report has been released.
Financial Statements, Additional Information and Independent Auditors' Report- View
Independent Auditors' Report on Internal Control and on Compliance - View
December 3, 2018
Commonwealth Development Authority (CDA) Fiscal Year (FY) 2017 Financial Audit
The CDA's FY 2017 financial audit report has been released.
Financial Statements, Additional Information and Independent Auditors' Report- View
Independent Auditors' Reports on Internal Control and on Compliance- View
September 14, 2018
Department of Public Lands (DPL) Fiscal Year (FY) 2017 Financial Audit
The DPL's FY 2017 financial audit report has been released.
Financial Statements and Independent Auditors' Report- View
Independent Auditors' Report on Internal Control and on Compliance- View
September 6, 2018
Northern Marianas Housing Corporation (NMHC) Fiscal Year (FY) 2017 Financial Audit
The NMHC's FY 2017 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with the Uniform Guidance- View
Independent Auditors' Reports on Internal Control and on Compliance- View
July 31, 2018
Commonwealth Healthcare Corporation (CHCC) Fiscal Year (FY) 2016 Financial Audit
The CHCC's FY 2016 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with the Uniform Guidance- View
Independent Auditors' Reports on Internal Control and on Compliance- View
July 26, 2018
Press Release
The Office of the Public Auditor issued a press release regarding a chart appearing on social media comparing political candidates.
July 19, 2018
Department of Public Lands (DPL), Management of Land Leases and Temporary Permits Performance Audit
The Office of the Public Auditor has completed the performance audit of DPL's Management of Land Leases and Temporary Permits.
July 6, 2018
Commonwealth of the Northern Mariana Islands (CNMI) Fiscal Year (FY) 2017 Financial Audit
The CNMI's FY 2017 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with the Uniform Guidance- View
Independent Auditors' Reports on Internal Control and on Compliance- View
July 3, 2018
Audit Recommendation Tracking System (ARTS) Report
The Office of the Public Auditor has released its June 2018 report on CNMI agencies' implementation of audit recommendations.
June 21, 2018
Public School System (PSS) Fiscal Year (FY) 2017 Financial Audit
The PSS' FY 2017 financial audit report has been released.
June 12, 2018
Marianas Visitors Authority (MVA) Fiscal Year (FY) 2017 Financial Audit
The MVA's FY 2017 financial audit report has been released.
April 18, 2018
Commonwealth Utilities Corporation (CUC) Fiscal Year (FY) 2016 Financial Audit
The CUC's FY 2016 financial audit report has been released.
March 16, 2018
Commonwealth Development Authority (CDA) Fiscal Year (FY) 2016 Financial Audit
The CDA's FY 2016 financial audit report has been released.
Financial Statements, Additional Information and Independent Auditors' Report- View
Independent Auditors' Reports on Internal Control and on Compliance- View
February 16, 2018
2017 Peer Review Results
The CNMI Office of the Public Auditor (OPA) is pleased to announce that it has received the highest rating possible for its quality control peer review. In compliance with generally accepted government auditing standards, OPA undergoes an external peer review every three years. The purpose of this review is to determine if OPA’s internal quality control system is suitably designed and operating effectively. OPA received full compliance rating for the period October 1, 2014 to September 30, 2017.
The peer review was conducted by the Association of Pacific Islands Public Auditors (APIPA). The team comprised of Pohnpei State Office of the Public Auditor’s Audit Manager Alice Etse and Assistant Auditor General Atmita Jonathan and Audit Supervisor Maludrik Maludrik of the Republic of the Marshall Islands Office of the Auditor General. The team tested OPA’s adherence to Government Auditing Standards issued by the Comptroller General of the United States. OPA’s last peer review in 2014 yielded the same rating of full compliance.
OPA is grateful to the APIPA peer review team
for its efforts and professionalism displayed throughout the duration of the review. OPA extends great appreciation to the U.S. Department of the Interior, Office of Insular Affairs who grants APIPA the funding to perform the peer reviews in the Micronesian region.
February 15, 2018
OPA Issues Decision on Appeal No. BP-A091, “CUC Waterline Replacement Project”
The Office of the Public Auditor dismisses USA Fanter Corp., Ltd.'s procurement appeal regarding bid solicitation CUC-IFB-17-024.
February 12, 2018
Office of the Public Auditor (OPA) 2017 Annual Report
OPA's annual report for 2017 has been released.
January 30, 2018
Audit Recommendation Tracking System (ARTS) Report
The Office of the Public Auditor has released its December 2017 report on CNMI agencies' implementation of audit recommendations.
January 30, 2018
Northern Marianas Housing Corporation (NMHC) Fiscal Year (FY) 2016 Financial Audit
The NMHC's FY 2016 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with the Uniforn Guidance- View
Independent Auditors' Reports on Internal Control and on Compliance- View
January 25, 2018
Department of Public Lands (DPL) Fiscal Year (FY) 2016 Financial Audit
The DPL's FY 2016 financial audit report has been released.
Financial Statements and Independent Auditors' Report- View
Independent Auditors' Report on Internal Control and on Compliance- View
January 10, 2018
Certified Fraud Examiner Designations
The Office of the Public Auditor (OPA) is pleased to announce that Geraldine D. Tenorio and Joaquin L. Borja have passed the exam to gain the designation of Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners (ACFE).
The ACFE is the world’s largest anti-fraud organization and premier provider of anti-fraud
training and education. Together with more than 80,000 members, the ACFE is reducing business fraud world-wide and inspiring public confidence in the integrity and objectivity within the profession.
To become a certified fraud examiner, Tenorio and Borja had to pass a rigorous examination administered by the ACFE, meet education and professional requirements, and agree to abide 
by the ACFE Code of Professional Ethics. The exam focuses on four topics critical to fighting fraud: financial transactions and fraud schemes, law, investigation, and fraud prevention and deterrence.
The preparation materials and exam itself was made accessible to Tenorio and Borja through the Technical Assistance Program (TAP) provided by the U.S. Department of the Interior. OPA applied for and was awarded the TAP grant in 2015.
OPA is very proud of Tenorio and Borja for this great accomplishment.
August 8, 2017
Northern Mariana Islands Retirement Fund (NMIRF) Fiscal Year (FY) 2016 Financial Audit
The NMIRF's FY 2016 financial audit report has been released.
Financial Statements, Additional Information and Independent Auditors' Report- View
Independent Auditors' Reports on Internal Control and on Compliance- View
August 8, 2017
Commonwealth of the Northern Mariana Islands (CNMI) Fiscal Year (FY) 2016 Financial Audit
The CNMI's FY 2016 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with the Uniform Guidance- View
Independent Auditors' Reports on Internal Control and on Compliance- View
July 19, 2017
Northern Marianas Trades Institute (NMTI) Calendar Year (CY) 2016 Financial Audit
The NMTI's CY 2016 financial audit report has been released.
July 6, 2017
Commonwealth Ports Authority (CPA) Fiscal Year (FY) 2016 Financial Audit
The CPA's FY 2016 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with the Uniform Guidance- View
Independent Auditors' Reports on Internal Control and on Compliance- View
June 30, 2017
Audit Recommendation Tracking System (ARTS) Report
The Office of the Public Auditor has released its June 2017 report on CNMI agencies' implementation of audit recommendations.
June 22, 2017
Commonwealth Healthcare Corporation (CHCC) Fiscal Year (FY) 2015 Financial Audit
The CHCC's FY 2015 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with OMB Circular A-133- View
Independent Auditors' Reports on Internal Control and on Compliance- View
June 22, 2017
Northern Marianas College (NMC) Fiscal Year (FY) 2016 Financial Audit
The NMC's FY 2016 financial audit report has been released.
Financial Statements, Additional Information and Independent Auditor's Report- View
Independent Auditor's Reports on Internal Control and on Compliance- View
June 22, 2017
Marianas Public Land Trust (MPLT) Fiscal Year (FY) 2016 Financial Audit
The MPLT's FY 2016 financial audit report has been released.
Financial Statements and Supplementary Information with Report of Independent Auditors- View
Compliance Report- View
May 23, 2017
Office of the Public Auditor (OPA) 2015 and 2016 Annual Report
OPA's annual report for 2015 and 2016 has been released.
May 22, 2017
Public School System (PSS) Fiscal Year (FY) 2016 Financial Audit
The PSS' FY 2016 financial audit report has been released.
May 22, 2017
Marianas Visitors Authority (MVA) Fiscal Year (FY) 2016 Financial Audit
The MVA's FY 2016 financial audit report has been released.
April 27, 2017
Commonwealth Utilities Corporation (CUC), Organizational Structure Performance Audit
The Office of the Public Auditor has completed the performance audit of CUC's Organizational Structure.
April 24, 2017
OPA Issues Decision on Appeal No. BP-A090, “DOC Food Service Program”
The Office of the Public Auditor grants MJ Kitchenette and Catering's procurement appeal regarding bid solicitation ITB 16-DOC-162-CNMI.
April 6, 2017
Northern Mariana Islands Retirement Fund (NMIRF) Fiscal Year (FY) 2015 Financial Audit
The NMIRF's FY 2015 financial audit report has been released.
Financial Statements, Additional Information and Independent Auditors' Report- View
Independent Auditors' Reports on Internal Control and on Compliance- View
March 20, 2017
Commonwealth Healthcare Corporation (CHCC), Patient Revenue Cycle Management Performance Audit
The Office of the Public Auditor has completed the performance audit of CHCC's Patient Revenue Cycle Management.
February 13, 2017
Commonwealth of the Northern Mariana Islands (CNMI) Fiscal Year (FY) 2015 Financial Audit
The CNMI's FY 2015 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with OMB Circular A-133- View
Independent Auditors' Reports on Internal Control and on Compliance- View
Management Letter- View
February 1, 2017
Audit Recommendation Tracking System (ARTS) Report
The Office of the Public Auditor has released its December 2016 report on CNMI agencies' implementation of audit recommendations.
December 19, 2016
Commonwealth Utilities Corporation (CUC) Fiscal Year (FY) 2015 Financial Audit
The CUC's FY 2015 financial audit report has been released.
November 21, 2016
Commonwealth Development Authority (CDA) Fiscal Year (FY) 2015 Financial Audit
The CDA's FY 2015 financial audit report has been released.
Financial Statements, Additional Information and Independent Auditors' Report- View
Independent Auditors' Reports on Internal Control and on Compliance- View
October 31, 2016
Northern Marianas Housing Corporation (NMHC) Fiscal Year (FY) 2015 Financial Audit
The NMHC's FY 2015 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with OMB Circular A-133- View
Independent Auditors' Reports on Internal Control and on Compliance- View
October 26, 2016
Department of Public Lands (DPL) Fiscal Year (FY) 2015 Financial Audit
The DPL's FY 2015 financial audit report has been released.
Financial Statements and Independent Auditors' Report- View
Independent Auditors' Report on Internal Control and on Compliance- View
October 11, 2016
Commonwealth Ports Authority (CPA) Fiscal Year (FY) 2015 Financial Audit
The CPA's FY 2015 Independent Auditors' Report on Compliance for the Passenger Facility Charge Program has been released.
October 4, 2016
Government Ethics Code Advisory Opinion
The Office of the Public Auditor has released a Government Ethics Code Advisory Opinion.
September 30, 2016
Commonwealth Ports Authority (CPA) Fiscal Year (FY) 2015 Financial Audit
The CPA's FY 2015 financial audit report has been released.
Report on the Audit of Financial Statements in Accordance with OMB Circular A-133- View
Independent Auditors' Reports on Internal Control and on Compliance- View
September 22, 2016
Northern Marianas Trades Institute (NMTI) Calendar Year (CY) 2015 Financial Audit
The NMTI's CY 2015 financial audit report has been released.
September 8, 2016
Audit Recommendation Tracking System (ARTS) Report
The Office of the Public Auditor has released its June 2016 report on CNMI agencies' implementation of audit recommendations.
September 2, 2016
OPA Issues Decision on Appeal No. BP-A089, “Medicaid Office Copy Machine”
The Office of the Public Auditor grants Island Business Systems and Supplies' procurement appeal regarding bid solicitation ITB16-MEDICAID-108.
September 2, 2016
Marianas Public Land Trust (MPLT) Fiscal Year (FY) 2015 Financial Audit
The MPLT's FY 2015 financial audit report has been released.
Financial Statements and Supplementary Information- View
Compliance Report- View
July 11, 2016
Northern Marianas College (NMC) Fiscal Year (FY) 2015 Financial Audit
The NMC's FY 2015 financial audit report has been released.
July 11, 2016
Public School System (PSS) Fiscal Year (FY) 2015 Financial Audit
The PSS' FY 2015 financial audit report has been released.
July 11, 2016
Marianas Visitors Authority (MVA) Fiscal Year (FY) 2015 Financial Audit
The MVA's FY 2015 financial audit report has been released.
May 5, 2016
Government Ethics Code Advisory Opinion
The Office of the Public Auditor has released a Government Ethics Code Advisory Opinion.
December 28, 2015
Audit Recommendation Tracking System (ARTS) Report
The Office of the Public Auditor has released its December 2015 report on CNMI agencies' implementation of audit recommendations.
December 16, 2015
Office of Inspector General (OIG)
The Office of Inspector General, U.S. Department of the Interior, issued its October 2015 Semiannual Report. The report may be viewed at https://www.doioig.gov/reports/semiannual-report-congress-october-2015.
October 27, 2015
Government Ethics Code Advisory Opinions
The Office of the Public Auditor has released Government Ethics Code Advisory Opinions.
October 10, 2015
Commonwealth Utilities Corporation (CUC) Fiscal Year (FY) 2014 Financial Audit
The CUC's FY 2014 financial audit report has been released.
October 10, 2015
Northern Marianas College (NMC) Fiscal Year (FY) 2014 Financial Audit
The NMC's FY 2014 financial audit report has been released.
October 8, 2015
Department of Lands and Natural Resources, Outer Cove Marina Performance Audit
The Office of the Public Auditor has completed the performance audit of the Outer Cove Marina.
View Press Release and Full Report
October 6, 2015
Pacific Association of Supreme Audit Institutions (PASAI) Media Release
The PASAI issued a media release titled “Advocating for Good Governance” on October 5, 2015.
July 31, 2015
2015 Single Audit Request for Proposals
The Office of the Public Auditor is soliciting proposals for the audit of the Commonwealth of the Northern Mariana Islands and Commonwealth Healthcare Corporation for the fiscal year ended September 30, 2015.
June 30, 2015
Department of Public Lands (DPL) Fiscal Year (FY) 2014 Financial Audit
The DPL's FY 2014 financial audit report has been released.
June 30, 2015
Commonwealth Development Authority (CDA) Fiscal Year (FY) 2014 Financial Audit
The CDA's FY 2014 financial audit report has released.
June 18, 2015
Department of Public Safety (DPS) Confidential Informant Fund Performance Audit
The DPS Confidential Informant Fund performance audit has been released.
June 18, 2015
OPA Issues Decision on Appeal No. BP-A088, “Council on Developmental Disabilities Copy Machine”
The Office of the Public Auditor denies Island Business Systems and Supplies' procurement appeal regarding bid solicitation ITB15-CDD-054.
June 10, 2015
Government Ethics Code Advisory Opinion
The Office of the Public Auditor has released a Government Ethics Code Advisory Opinion.
June 8, 2015
Marianas Public Land Trust (MPLT) Fiscal Year (FY) 2014 Financial Audit
The MPLT's FY 2014 financial audit report has been released.
June 8, 2015
Northern Mariana Islands Retirement Fund (NMIRF) Fiscal Year (FY) 2013 Financial Audit
The NMIRF's FY 2013 financial audit report has been released.
June 5, 2015
Northern Marianas Housing Corporation (NMHC) Fiscal Year (FY) 2014 Financial Audit
The NMHC's FY 2014 financial audit report has been released.
June 5, 2015
Public School System (PSS) Fiscal Year (FY) 2014 Financial Audit
The PSS' FY 2014 financial audit report has been released.
March 12, 2015
Department of Public Safety (DPS) Evidence Preservation, Accountability and Control Section (Evidence Section) Performance Audit
The DPS' Evidence Section performance audit report has been released.
March 10, 2015
Commonwealth Healthcare Corporation (CHCC) Fiscal Year (FY) 2013 Financial Audit
The CHCC's FY 2013 financial audit report has been released.
March 9, 2015
Marianas Visitors Authority (MVA) Fiscal Year (FY) 2014 Financial Audit
The MVA's FY 2014 financial audit report has been released.
March 6, 2015
Office of the Public Auditor (OPA) 2014 Citizen-Centric Report
The OPA's 2014 Citizen-Centric Report has been released.
January 29, 2015
Federated States of Micronesia (FSM) Office of the National Public Auditor's latest audit report
The FSM Office of the National Public Auditor’s latest audit report, “Audit on SBOC's Violation of the FPA and the FSM Budget Law Regarding PMU Operational Budget for FY-2014”, was submitted to the FSM Congress and President. The full report is available on their website www.fsmopa.fm.
January 26, 2015
Commonwealth Healthcare Corporation (CHCC) Fiscal Year (FY) 2012 Financial Audit
The CHCC's FY 2012 financial audit report has been released.
Financial Statements and Independent Auditors' Report- View
Independent Auditors' Report on Internal Control and on Compliance- View
January 26, 2015
Office of Inspector General (OIG)
The Office of Inspector General, U.S. Department of the Interior, issued its October 2014 Semiannual Report to Congress. The report may be viewed at www.doi.gov/oig/reports/semiannual-report-to-congress.cfm
December 11, 2014
OPA Issues Decision on Appeal No. BP-A087, “Marpi Landfill Operations”
The Office of the Public Auditor dismisses in part and denies in part Success International Corporation’s procurement appeal regarding Request for Proposals DPW-SWM 14-RFP-001.
December 4, 2014
Michael Pai Begins Second Term
On November 25, 2014, the 18th Commonwealth Legislature officially confirmed Michael Pai to serve as the Commonwealth of the Northern Mariana Islands’ Public Auditor. The Senate and House of Representatives both voted unanimously in favor of Mr. Pai serving a second six-year term. The Governor reappointed Mr. Pai on October 2014. However, CNMI law requires that the appointment be confirmed by both houses of the legislature.
December 4, 2014
OPA recruits new member
OPA is pleased to announce the addition of Roger Madriaga to the office’s team, as of November 10, 2014. Madriaga, a long time CNMI resident, has an extensive financial, federal grants, and management background and has served in executive administrative positions at Northern Marianas College and the Office of Vocational Rehabilitation. He has earned a Bachelor’s degree in Social Sciences, a Bachelor’s degree in Business Administration with an emphasis in Accounting and a Master of Business Administration degree from the University of Hawaii system. Madriaga offers a considerable amount of knowledge in government accounting and will assist OPA with managing its fiscal affairs and other critical projects.
October 15, 2014
2014 Peer Review Results
The CNMI Office of the Public Auditor (OPA) is pleased to announce that it received a full compliance rating for its 2014 quality control peer review. In compliance with generally accepted government auditing standards (GAGAS), OPA undergoes an external peer review every three years. The purpose of the review is to determine if OPA’s internal quality control system is suitably designed and operating effectively.
OPA’s previous
peer review was conducted in 2011 by a team designated by the Association of Pacific Islands Public Auditors (APIPA). The 2014 peer review was once again conducted by APIPA and performed by Charles W. Hester, APIPA Peer Review Technical Consultant; Stoney Taulung, Kosrae State Public Auditor; and Alice Etse, Senior Auditor of the Pohnpei State Auditor’s Office.
OPA is grateful to the 2014 APIPA peer review team for its efforts and professionalism displayed throughout the duration of the review. In addition, OPA extends great appreciation to the U.S. Department of the Interior, Office of Insular Affairs who grants APIPA the funding to perform the peer reviews.
Last Updated 2/7/2019