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.

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 1/29/2015