Welcome to the Office of the Public Auditor

Commonwealth of the Northern Mariana Islands Office of the Public Auditor

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.


May 7, 2019

Marianas Visitors Authority (MVA) Fiscal Year (FY) 2018 Financial Audit

The MVA's FY 2018 financial audit report has been released.

View Report


May 2, 2019

Northern Marianas Trades Institute (NMTI) Independent Auditor's Report and Financial Statements for Years Ended December 31, 2017 and 2016

The NMTI's financial audit report has been released.

View Report


April 25, 2019

Commonwealth Election Commission (CEC)

OPA Report No. 19-03 has been released.

CEC Special Report: Compliance with Campaign Disclosure Law View Report


April 25, 2019

Certified Fraud Examiner Designation

The Office of the Public Auditor is pleased to announce that Wilma Atalig-Fejeran has passed the exam to gain the designation of Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners (ACFE). Wilma Atalig-Fejeran joins an elite group of professionals who are committed to protecting the global economy by exposing fraud and implementing procedures to prevent it from happening in the first place.

In order to become a CFE, Atalig-Fejeran 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. Atalig-Fejeran 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 Atalig-Fejeran 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.

Wilma Atalig-Fejeran has been employed with OPA since October 2003. She started as an administrative assistant, but later began work as an intern analyst with OPA’s former Ethics and Compliance Division. In 2006, Atalig-Fejeran received her Associate of Applied Sciences in Business Administration with an emphasis in Computer Applications while achieving cum laude honors. Later, she worked towards her Bachelor of Science in Elementary Education from the Northern Marianas College which she earned in May 2009 where she garnered the honor of magna cum laude. Atalig-Fejeran is now an audit senior in the Audit Unit. Aside from in-house training at OPA, Atalig-Fejeran also attended a two-week training program called the Lakewood Experience sponsored by the Office of the Inspector General in Lakewood, Colorado in June 2016 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 Wilma for this great accomplishment.


April 15, 2019

Commonwealth Development Authority (CDA)

2018 Citizen-Centric Report View Report


April 15, 2019

Department of Public Lands (DPL)

OPA Report No. 19-02 has been released.

Inspection of the Department of Public Lands Assessment and Collection of Fees for Lease No. L9104S  View Report


March 18, 2019

Northern Marianas College (NMC) Fiscal Year (FY) 2017 Financial Audit

The NMC's FY 2017 financial audit report has been released.

Financial Statements, Additional Information and Independent Auditor's Report  View Report


March 7, 2019

CNMI Public School System (PSS) 

OPA Report No. 19-01 has been released.

PSS Audit Survey Resuts View Report


March 6, 2019

OPA Issues Decision on Appeal No. BP-A092, “Cancellation of DOC Food Service Solicitation”

The Office of the Public Auditor denied Kalayaan Inc.'s procurement appeal regarding bid solicitation ITB16-DOC-162.

View Decision


February 22, 2019

Commonwealth Utilities Corporation (CUC) Fiscal Year (FY) 2017 Financial Audit

The CUC's FY 2017 financial audit report has been released.

View Report


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 Faud 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.

View Report


January 30, 2019

A Report to the Citizens of the CNMI Calendar Year 2018

OPA's annual report for 2018 has been released.

View Report


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.

View Report


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.

View Release


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.

View Report


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.

View Report


June 21, 2018

Public School System (PSS) Fiscal Year (FY) 2017 Financial Audit

The PSS' FY 2017 financial audit report has been released.

View Report


June 12, 2018

Marianas Visitors Authority (MVA) Fiscal Year (FY) 2017 Financial Audit

The MVA's FY 2017 financial audit report has been released.

View Report


April 18, 2018

Commonwealth Utilities Corporation (CUC) Fiscal Year (FY) 2016 Financial Audit

The CUC's FY 2016 financial audit report has been released.

View Report


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. 

View Report


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.

View Decision


February 12, 2018

Office of the Public Auditor (OPA) 2017 Annual Report

OPA's annual report for 2017 has been released.

View Report


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.

View Report


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.

View Report


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.

View Report


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.

View Report


May 22, 2017

Public School System (PSS) Fiscal Year (FY) 2016 Financial Audit

The PSS' FY 2016 financial audit report has been released.

View Report


May 22, 2017

Marianas Visitors Authority (MVA) Fiscal Year (FY) 2016 Financial Audit

The MVA's FY 2016 financial audit report has been released.

View Report


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.

View Report


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.

View Decision


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.

View Report


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.

View Report


December 19, 2016

Commonwealth Utilities Corporation (CUC) Fiscal Year (FY) 2015 Financial Audit

The CUC's FY 2015 financial audit report has been released.

View Report


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.

View Report


October 4, 2016

Government Ethics Code Advisory Opinion

The Office of the Public Auditor has released a Government Ethics Code Advisory Opinion.

View 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.

View Report


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.

View Report


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.

View Decision


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 InformationView

Compliance ReportView


July 11, 2016

Northern Marianas College (NMC) Fiscal Year (FY) 2015 Financial Audit

The NMC's FY 2015 financial audit report has been released.

View Report


July 11, 2016

Public School System (PSS) Fiscal Year (FY) 2015 Financial Audit

The PSS' FY 2015 financial audit report has been released.

View Report


July 11, 2016

Marianas Visitors Authority (MVA) Fiscal Year (FY) 2015 Financial Audit

The MVA's FY 2015 financial audit report has been released.

View Report


May 5, 2016

Government Ethics Code Advisory Opinion

The Office of the Public Auditor has released a Government Ethics Code Advisory Opinion.

View 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.

View Report


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.

View 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.

View Summary and Full Reports


October 10, 2015

Northern Marianas College (NMC) Fiscal Year (FY) 2014 Financial Audit

The NMC's FY 2014 financial audit report has been released.

View Summary and Full Reports


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.

View Release


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.

View Announcement


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.

View Summary and Full Reports


June 30, 2015

Commonwealth Development Authority (CDA) Fiscal Year (FY) 2014 Financial Audit

The CDA's FY 2014 financial audit report has released.

View Summary and Full Reports


June 18, 2015

Department of Public Safety (DPS) Confidential Informant Fund Performance Audit

The DPS Confidential Informant Fund performance audit has been released.

View Report


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.

View Decision


June 10, 2015

Government Ethics Code Advisory Opinion

The Office of the Public Auditor has released a Government Ethics Code Advisory Opinion.

View 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.

View Summary and Full Reports


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.

View Summary and Full Reports


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.

View Summary and Full Reports


June 5, 2015

Public School System (PSS) Fiscal Year (FY) 2014 Financial Audit

The PSS' FY 2014 financial audit report has been released.

View Summary and Full Reports


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.

View Report


March 10, 2015

Commonwealth Healthcare Corporation (CHCC) Fiscal Year (FY) 2013 Financial Audit

The CHCC's FY 2013 financial audit report has been released.

View Summary and Full Reports


March 9, 2015

Marianas Visitors Authority (MVA) Fiscal Year (FY) 2014 Financial Audit

The MVA's FY 2014 financial audit report has been released.

View Summary and Full Reports


March 6, 2015

Office of the Public Auditor (OPA) 2014 Citizen-Centric Report

The OPA's 2014 Citizen-Centric Report has been released.

View Report


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.

View Decision


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.

View Report


Last Updated 5/15/2019