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 reponsibility to audit the receipt, possession, and disbursement of public funds and to perform such other duties as required by law.


June 30, 2015

Department of Public Lands (DPL) Fiscal Year (FY) 2014 and 2013 Financial Audit

The DPL's FY 2014 and 2013 financial audit reports have been released.

View Summary and Full Reports


June 30, 2015

Commonwealth Development Authority (CDA) Fiscal Year (FY) 2014 and 2013 Financial Audit

The CDA's FY 2014 and 2013 financial audit reports have been 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 Years (FY) 2014 and 2013 Financial Audit

The MPLT's FY 2014 and 2013 financial audit reports have 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 reports have 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 reports have 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 reports have 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 and 2012 Financial Audit

The CHCC's FY 2013 and 2012 financial audit reports have been released.

View Summary and Full Reports


March 9, 2015

Marianas Visitors Authority (MVA) Fiscal Year (FY) 2014 and 2013 Financial Audit

The MVA's FY 2014 and 2013 financial audit reports have 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 reports have 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 6/30/2015