Statutory Authority


Pohnpei Constitution Article 11 Section 8: Auditor

  • (1) There shall be an Auditor appointed by the Governor with approval of the Legislature by affirmative vote of the majority of the members, without regard to vacancies, to serve for a term of four years and until his successor is appointed and confirmed. Within thirty days before the end of each four-year term, the Auditor may be removed by affirmative vote of two-thirds of the members of the Legislature, without regard to vacancies.
  • (2) The Auditor shall be responsible for conducting audits of all financial transactions and of all accounts kept by or for all departments, offices, agencies, and instrumentalities of the Government of Pohnpei and of the local governments.  All such accounts shall be audited at least once every two years.  All financial statements issued by Government accounting officers shall require the certification of their accuracy by the Auditor. 
  • (3) The Auditor shall annually report his findings and recommendations to the Governor and the Legislature.  The Auditor shall make additional reports and provide such additional information as he may deem appropriate and as the Legislature may require by law.
  • (4) The Auditor shall require the establishment of accounting systems that will ensure strict financial accountability.
  • (5) The Auditor may employ his own staff and may contract for professional accounting services and other services that he may deem necessary.
  • (6) The Auditor shall annually prepare the budget which shall be submitted to the Legislature through the Governor.  The Governor may submit his comments, but he may not revise or reduce it.  


Pohnpei State Public Law no. SL-1L-10-79 establishes the Office of the Pohnpei State Auditor. The law prescribes its powers and duties and authorizes appropriations. In addition, the Pohnpei Constitution Article 11, Section 8 requires the office to conduct audits of all the financial transactions and of all accounts kept by or for all departments, offices, and instrumentalities of the Government of Pohnpei and of the local governments.

Primary Duties and Responsibilities

The Auditor shall have the following primary duties and responsibilities:

Conduct post audits of all transactions and of all books and accounts kept by or for all departments, offices, and agencies of the State and its political subdivisions and all projects, programs, activities or organizations within the State receiving public funds. The post-audits and all examinations to discover evidence of any unauthorized, illegal, irregular, improper, or unsafe handling or expenditure of State funds, or other improper practice of financial administration shall be conducted at least once in every two years after the close of a fiscal year, and at such other time or times during the fiscal year as the Auditor shall deem necessary or as may be required by the Legislature or Governor for the purpose of certifying to the accuracy of all financial statements issued by the respective accounting officers and of determining the validity of expenditures of State or public funds.

The Office of the Pohnpei State Auditor shall conduct all audits required for or sought by Pohnpei State Agencies in accordance with generally accepted auditing standards. All audits shall be performed with the highest degree of professionalism and with strict avoidance of any degree of partisanship or bias. The Office of the Pohnpei State Auditor shall follow the Standards for Audit of Government Operations, Program, Activities, and Functions published from time to time by the United States General Accounting Office, including those standards issued by the American Institute of Certified Public Account. At the conclusion of an audit, the Public Auditor or a designee shall discuss the preliminary and proposed findings with the officials whose agency, grant, contract, or activity is subject to audit. The agency shall submit to the Public Auditor within 10 days (although an extension could be granted upon written request) after receipt of the list of audit findings, its written statement of explanation or rebuttal concerning any of the adverse or critical audit findings, including any corrective action to be taken to preclude a recurrence of any adverse findings. The Public Auditor shall promptly notify the agency involved as well as at the Coordinating Group in the event of an agency’s failure to respond or the filing of unresponsive answers to the adverse or critical audit findings. The Public Auditor shall publish the agency’s response as part of the final audit report.

 Public Auditor's Code


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