RMI Auditors Enhance Skills Through On-Island Trianing

August 4, 2025

MAJURO, REPUBLIC OF THE MARSHALL ISLANDS – From July 28-31, 2025, the Republic of the Marshall Islands (RMI) Office of the Auditor-General (OAG) hosted a comprehensive on-site training program, signifying a major commitment to enhance the competency of its auditing and investigative staff. The initiative, a collaboration with the Graduate School USA’s Pacific & Virgin Islands Training Initiatives, provided two specialized courses for a wide range of participants, including financial auditors, performance auditors, and fraud investigators.

The training was led by renowned expert Mr. Drummond Kahn, a distinguished faculty member of the Graduate School USA. Mr. Kahn’s extensive background in government auditing, including roles at the U.S. Government Accountability Office and as President of the Association of Local Government Auditors, brought a wealth of practical experience to the sessions.

Instructor Drummond Kahn with RMI OAG staff during the training sessions.

The two intensive courses offered were:

  • Assessing Financial Activities and Controls: A financial audit-focused course designed to provide a strong foundation in evaluating financial activities and controls.
  • Conducting Performance Audits: This course provides participants with the principles and methodology for conducting performance audits in accordance with Government Auditing Standards. Participants gained hands-on experience through case-study exercises, focusing on developing audit objectives, assessing risks, and collecting evidence.

The decision to host the training on-island resulted allowed a larger number of staff participating. The program also allowed all participants to earn essential Continuing Professional Education (CPE) hours, which are mandatory for auditors who audit government entities.

The RMI OAG views this training as a direct investment in the people of the RMI. By enhancing the skills of the staff, the office is better equipped to serve as independent auditors and ensure accountability and transparency in the government. The competency gained from these sessions will directly benefit its work and, ultimately, the citizens of the RMI.

“It’s a real honor to return to Majuro and to work with RMI OAG’s professionals on the important audit issues we all face. From compliance with rules to assessing the quality of services, these audits can help residents and the government know what’s working well and what can be improved”, said instructor Mr. Drummond Kahn.

Mr. Kahn also said “The ongoing support of the U.S. Department of the Interior provides this important training for RMI OAG and other audit offices to maintain their professional auditing skills, improving transparency and accountability”.

The RMI OAG extends its gratitude to Mr. Drummond Kahn, the Graduate School USA, and the U.S. Department of the Interior for their partnership in this successful professional development initiative.

About the RMI OAG:

Our Mission: We conduct audits and investigations to improve accountability, transparency, and integrity in RMI Government institutions.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

OAG Welcomes New Audit Supervisor, Ms. Lolyn Reimers Neth

July 18, 2025

MAJURO, REPUBLIC OF THE MARSHALL ISLANDS – The Office of the Auditor-General (OAG) is pleased to announce the appointment of Ms. Lolyn Reimers Neth as Audit Supervisor within the Performance Audit Division, effective July 14, 2025. Her appointment reflects the OAG’s ongoing commitment to enhancing efficiency and effectiveness across RMI governmental institutions and programs.

Ms. Neth brings a strong background in administration and finance, having previously served with the International Organization for Migration (IOM), where she played a key role in supporting grant-funded local businesses and improving financial reporting processes. Recognized for her meticulous and well-organized work ethic, Ms. Neth is eager to bring these strengths to her new role in performance auditing.

Driven by a desire to grow professionally and contribute meaningfully to public service, Ms. Neth is committed to fostering a collaborative team environment, sharing responsibility, and promoting continuous improvement in audit processes. She values strong communication and teamwork as essential ingredients for success.

The OAG warmly welcomes Ms. Neth and is confident that her expertise, enthusiasm, and dedication will be valuable assets in advancing its mission of good governance and public accountability.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

OAG Welcomes New Auditor, Ms. Vera Lisa Alberttar

May 2, 2025

Majuro, Republic of the Marshall Islands: The Office of the Auditor-General (OAG) is pleased to announce the hiring of Ms. Vera Lisa Alberttar as Staff Auditor for the Performance Audit Division, effective April 28, 2025.

Ms. Vera Lisa Alberttar joins the OAG with a liberal arts degree from the College of the Marshall Islands. She has ten years of experience working with the Marshall Islands Development Bank (MIDB), including two years with the USDA, which adds to her wealth of knowledge. In her role, she will be a key member of the Performance Audit Division, contributing to the OAG’s goals of promoting efficiency, effectiveness, and economy in government operations.

The OAG is responsible for executing the audit function of the Government of the RMI and is empowered to conduct audits on accounting records, accounts, internal control systems, operations, and programs of government institutions.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

OAG Auditors Participates in the PASAI/IDI Audit Quality Management Workshop in New Zealand

April 09, 2025

Majuro, Republic of the Marshall Islands: The Office of the Auditor-General (OAG) of the Marshall Islands (RMI) recently participated in an important workshop aimed at enhancing audit quality management systems. This workshop, a collaborative effort between the Pacific Association of Supreme Audit Institutions (PASAI) and the INTOSAI Development Initiative (IDI), took place in Auckland, New Zealand, from April 1 to April 3, 2025.

Mr. Maludrik Maludrik, the Audit Manager for the Performance Division, and Mr. Ruson Mewa, the Audit Supervisor for the Financial and Compliance Division, represented the OAG during this event. They participated in intensive sessions designed to strengthen the capacity of Supreme Audit Institutions (SAIs) in the Pacific region to implement and uphold robust quality management frameworks in their audit processes.

The workshop covered various aspects of audit quality, including planning, execution, reporting, and follow-up, all in alignment with international standards and best practices.

Image by: PASAI Source Link: https://www.pasai.org/news-blog/2025/4/1/twelve-pacific-island-government-auditors-on-track-to-upgrade-in-house-quality-management-systems?fbclid=IwY2xjawKE_LdleHRuA2FlbQIxMABicmlkETFJMFpsOGxYeTY4VUl5Skk1AR5oQB7dMtXe2S-URYa26yJ1x6AJTJ9QzrLingZdJPA1oQuyocnPAzKDm7XPDg_aem_Uichxl5xT4ESSAerxcQd7g
Image by: PASAI. Source link here.

The OAG sincerely thanks PASAI for inviting us to this valuable workshop and for generously covering the travel and accommodation costs for our representatives. This support demonstrates PASAI’s commitment to fostering professional development and enhancing audit capabilities within its member organizations.

Participating in this workshop will greatly enhance the OAG’s ongoing efforts to ensure high-quality audits that promote transparency and accountability within the government, ultimately benefiting the people of the Republic of the Marshall Islands. The knowledge and insights gained will play a crucial role in strengthening OAG’s auditing methodologies and practices.

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Media Contact:

Leban Joash – IT Manager / Communication Officer

Email: ljoash@rmioag.com | Phone 692 625 3390

Website: www.rmioag.com

An OAG Auditor and Investigators Participated in a Capacity Building Program with the ASOSAI

March 18, 2025

Majuro, Republic of the Marshall Islands: The Office of the Auditor-General (OAG) of the Republic of the Marshall Islands is pleased to announce its participation in the ASOSAI Sub-regional Audit Planning Meeting, which was scheduled to take place from March 3 to March 7, 2025, in Bangkok, Thailand.

The meeting, organized by the Asian Organization of Supreme Audit Institutions (ASOSAI) in partnership with the State Audit Office of the Kingdom of Thailand, also invited member countries of the Pacific Association of Supreme Audit Institutions (PASAI). This gathering brought together Supreme Audit Institutions (SAIs) from across the Asia and the Pacific regions. The main objectives were to provide SAI teams with the opportunity to present and refine their draft audit plans, share their experiences, and receive feedback from mentors and peers.

The following representatives from the Marshall Islands OAG were invited to participate, having successfully completed the ASOSAI eLearning course on “Dealing with Fraud and Corruption in Auditing”:

  • Mr. Raymond Kerslake Saipaia (Team Leader)
  • Ms. Laulani Libokean Loeak (Team Member 1)
  • Mr. Jaston Anjain (Team Member 2)

These individuals demonstrated their commitment by completing a rigorous nine-week training course, followed by a preliminary assignment in preparation for the in-person meeting.

As part of the ASOSAI Capacity Development Program (CDP) 2024-2025, there will be a follow-up Audit Review Meeting hosted by SAI Indonesia in the first week of December 2025. The meeting will serve as an opportunity to review and evaluate audit findings and further strengthen fraud and corruption audit capacity. Team leaders from each participating SAI will be invited to attend, with further details to be provided in due course.

The ASOSAI program plays a crucial role in enhancing the audit capabilities of SAIs in the region. Through structured training, collaboration, and peer review, the initiative supports efforts to promote accountability, transparency, and good governance.

The OAG would like to thank the ASOSAI and acknowledge the funding support from PASAI that enabled our team’s participation in this great capacity building development opportunity.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

RMI OAG submits the 82nd Semi-Annual Report to Nitijela.

Majuro, Marshall Islands: The Office of the Auditor-General (OAG) has submitted its 82nd Semi-Annual Report (SAR) on its Functions and Activities to the Nitijela (Parliament) in accordance with the Constitution and the Audit Act (P.L. 1986-25). This report covers audit and investigation activities and other operations from July 1, 2024, to December 31, 2024, and includes all relevant operations as of the report’s print date on February 18, 2025. Electronic copies of each audit report included in our 82nd SAR are available to Members of the Nitijela, other stakeholders, and the general public through the Office’s website at www.rmioag.com.

The 82nd SAR includes 21 audit reports that were completed by the report’s printing date. It also features highlights on the current organizational status, audit and investigation activities, capacity-building initiatives, and other related matters. The audit reports completed and enclosed during this reporting period are as follows:

  • Performance Audit on Climate Change Adaptation Actions__FY2017-FY2023
  • Japan Embassy’s Project for Improvement of Sea Transportation in Likiep Atoll__Dec. 1, 2020 thru January 26, 2021
  • Air Marshall Islands, Inc.__FY2023
  • Marshall Islands Marine Resources Authority__FY2023
  • Marshall Islands Development Bank__FY2023
  • Marshall Islands Judiciary__FY2023
  • Majuro Atoll Waste Company__FY2023
  • Office of Commerce, Investment, & Tourism__FY2023
  • Majuro Power Network Strengthening Project__FY2023
  • ADB’s Energy Security Project__FY2023
  • ADB’s Ebeye Solid Waste Management Project__FY2023
  • Marshalls Energy Company__FY2022
  • RMI Ports Authority__FY2022
  • Majuro Resort, Inc.__FY2022
  • Marshall Islands Scholarship, Grant and Loan Board__FY2022
  • Tobolar Copra Processing Authority__FY2022
  • ADB’s COVID-19 Emergency Response Project_FY2022
  • ADB’s Energy Security Project__FY2022
  • College of the Marshall Islands_FY2021
  • National Environmental Protection Authority Fund__FY2021
  • Kwajalein Atoll Joint Utilities Resources, Inc.__FY2020**

The OAG expresses gratitude to all governmental entities for their cooperation during the audit process. The next SAR will be submitted in August 2025.

From left to right: OAG Audit Supervisor Mr. AJ Enos, OAG Executive Secretary & Admin Officer Mrs. Linda K Anderson, Nitijela Administrative Officer II / Executive Secretary Mrs. Gina Kaji, and OAG IT Manager / Communication Officer Mr. Leban Joash during the submission of the 82nd SAR to Nitijela.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

Sharpening Audit Skills: OAG Participates in Training.

November 19, 2024

Majuro, Marshall Islands: The OAG is committed to enhancing the skills of its staff to deliver the highest quality audits. Today, the OAG participates in a four-day training program titled “Developing and Presenting Audit Findings” from November 9 to November22.

The training, led by instructor Mr. Drummond Kahn from Graduate School USA, focuses on equipping OAG auditors with the necessary tools and techniques to develop and present audit findings effectively. This will ensure clear, concise, and impactful communication of audit results, ultimately leading to improved accountability and transparency in the Republic of the Marshall Islands government institutions.

The training was provided through the Pacific Islands Training Initiative (PITI), funded by the U.S. Department of the Interior.

Through this training, auditors earn Continuing Professional Education (CPE) hours. According to the Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the “Yellow Book”, auditors are required to complete 80 CPE hours of training over two years to qualify for conducting audits on government institutions. The staff who completed the training this week will receive a total of 32 CPE hours.

“One of our goals is to continue develop the capability of our audit staff so that they can deliver the audit mandate of our Office effectively. Mr. Kahn’s training this week taught us how we can strategically and effectively develop and present our audit findings in our audit reports” said Mr. Patrick, the Auditor-General.

“It’s an honor to work with dedicated professionals here in OAG,” said Kahn, “and continued training helps auditors here and across the Pacific enhance their excellent auditing and oversight work. I’m really impressed by the work of the Auditor-General’s Office in its excellent and impactful reports.”

The OAG expresses its gratitude to the instructor, Mr. Drummond Kahn, for delivering excellent training. The OAG would like to acknowledge the Graduate School USA for the training opportunity and the US Department of Interior for the funding support.

Our Mission

We conduct audits and investigations to improve accountability, transparency, and integrity in the RMI Government Institutions.

Mr. Drummond Kahn, the instructor, conducted training for the OAG personnel at the OAG complex.
RMI OAG team pictured with instructor Mr. Drummond Kahn.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

RMI OAG submits its 81st Semi-Annual Report to Nitijela

August 21st, 2024

Majuro, Marshall Islands: The OAG has submitted the 81st Semi-Annual Report (SAR) on its functions and activities to the Nitijela (Parliament) in accordance with the Constitution and Audit Act (P.L. 1986-25). The report covers functions and activities from January 1, 2024 through June 30, 2024 and it included all activities as of the printed date of the report on August 16, 2024. Electronic copies of each audit report submitted in our 81st SAR are also available to Members of the Nitijela, other Stakeholders, and the General Public through the Office website at www.rmioag.com.

The 81st SAR contained 17 audit reports that were completed as of the printing date of the report. It also included highlights on current organizational status, highlights on investigation activities, capacity building initiatives, status on audits that were commenced and currently underway and other related matters. The audit reports that were completed during this reporting period are;

  • Preparing for Urban Service Improvement Project (ADB) FY2022
    • (Funded by the Asian Development Bank Grant Number 6028 RMI (SFF))
  • Procurement of School Bus for Ajeltake Elem. School: Period from March 16, 2022 to April 1, 2022
    • (Financed by the Embassy of Japan in the Marshall Islands)
  • Procurement of School Bus for Woja Elem. School: Period from March 16 to 31, 2023
    • (Financed by the Embassy of Japan in the Marshall Islands)
  • Procurement of School Bus for N. Delap Elem. School: Period from March 16, 2023 to April 10, 2023
    • (Financed by the Embassy of Japan in the Marshall Islands)
  • Procurement of School Bus for Laura High School: Period from March 16, 2022 to April 1, 2022
    • (Financed by the Embassy of Japan in the Marshall Islands)
  • Public Financial Management Project: FY2023
    • (Financed by the Asian Development Bank’s Special Fund)
  • Improving the Quality of Basic Education in the North Pacific: FY2023
    • (Finanaced by the Asian Development Bank’s Special Fund-Grant Number 0536 (SF))
  • Marshall Islands National Telecommunications Authority: FY2022
  • Marshall Islands Postal Service Authority: FY2022
  • Marshall Islands Development Bank: FY2022
  • Marshall Islands Marine Resources Authority: FY2022
  • Marshall Islands Judiciary Fund: FY2022
  • Majuro Atoll Waste Company: FY2022
  • Health Care Revenue Fund: FY2022
  • Marshall Islands Health Fund: FY2022
  • Marshall Islands Shipping Corporation: FY2022
  • Rongelap Atoll Local Government: FY2017

The OAG conveys its gratitude to all governmental entities for their cooperation during the audit process. The next SAR will be submitted in January 2025.

From left to right: OAG Staff Investigator Mr. Thompson Hanchor, Nitijela Assistant Clerk Mr. Carl Alik, OAG Administration Officer Mrs. Linda K. Anderson, and Performance Audit Supervisor Mr. AJ Enos during the submission of the 81st SAR to Nitijela.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

RMI auditors engaged in a peer review of Kosrae State OPA

July 31, 2024

Majuro, Marshall Islands: A team of auditors visited the Kosrae State Office of the Public Auditor (OPA) from July 8 to 12, 2024, to conduct external quality control, which is an independent peer review as required by the Government Auditing Standards. Government auditing entities must undergo peer review at least every three years to ensure compliance with the Government Auditing Standards. The peer review conducted was for the period from January 1, 2021, to December 31, 2023.

The peer review team comprised of Ms. Atmita Jonathan, Assistant Auditor-General of RMI OAG (Team Leader); Ms. Roselinda Mori, Senior Auditor from Chuuk OPA (Team Member); Ms. Ruthann N. Wase, Audit Staff from RMI OAG (Observer); and Ms. Shannaleen Braiel, Auditor II from Chuuk OPA (Observer). After completing the review, the team determined that Kosrae OPA received a pass rating with deficiencies for the period of January 1, 2021, to December 31, 2023.

The peer review ensures compliance with the Government Auditing Standards. It also provides auditors with opportunities to cooperate with other auditors in the Micronesian region, gain experience, and explore different audit offices to understand how audit work impacts governments across the region. The RMI OAG expresses its gratitude to Assistant Auditor-General Ms. Atmita Jonathan and Audit Staff Mrs. Ruthann N. Wase for their professionalism during the Peer Review trip on behalf of the office.

The Peer Review team, along with the Kosrae State Public Auditor and staff, are pictured outside the OPA building.
From left to right: Ms. Roselinda Mori, Ms. Shannaleen Braiel from Chuuk OPA, and Ms. Atmita Jonathan, RMI Assistant Auditor-General. The picture was taken by Mrs. Ruthann N. Wase from RMI OAG.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com

OAG received pass rating in its most recent Peer Review

July 8, 2024

Majuro, Marshall Islands: The OAG proudly announces that it received another pass rating for its most recent external quality control (peer review) from a team of auditors from the Association of Pacific Islands Public Auditors (APIPA). Audit organizations are required by Government Auditing Standards to undergo an independent peer review at least once every three years. The onsite portion of the OAG peer review was conducted during the week of July 1-5, 2024 and the team reviewed audit engagements issued by the OAG during the period from January 1, 2021, through December 31, 2023.

The peer review team was led by Mr. Vincent Duenas, Supervising Accountability Auditor of Guam OPA (Team Leader), Mr. Bryan Dabugsiy, Public Auditor of Yap State (Team Member), Ms. Maryann Manglona, CPA of Guam OPA, and Mr. Jerrick Hernandez, CGFM, CICA, CFE, CGAP of Guam OPA. Based on its review, the peer review team concluded that “OAG’s internal quality control system was adequately designed and operating effectively to provide reasonable assurance of compliance with the Government Auditing Standards and applicable legal and regulatory requirements for audit engagements during the period of January 1, 2021, to December 31, 2023”

The OAG received praise for its well-structured internal control system, which effectively ensures adherence to Government Auditing Standards and relevant legal and regulatory requirements for audit engagements. This recognition is a testament to the dedication and effort of the OAG team. Furthermore, the OAG accepted a suggestion by its peer review team to convert all its working papers into electronic to make the audit process more efficient and enhance the security of all audit data. We appreciate the suggestion by our peer review team and indeed our efforts and search are ongoing for an audit software that best suits our operation and needs at a cost that we can sustain.

The Auditor-General, Mr. Junior Patrick, congratulated his team at the OAG for another pass rating in its peer review and thanked his team for their dedication to follow all relevant professional standards in its audit works. To view the peer review report, please click here or visit https://www.rmioag.com/wp-content/uploads/2024/07/Peer-Review-Reports-of-the-OAG-website-copy.pdf.

Mr. Vincent Duenas (Team Leader) explained the peer review process during the Entrance Meeting with the OAG Team.
Peer Review Team – Left to Right: Jerrick Hernandez, CGFM, CICA, CFE, CGAP (Guam OPA – Team Observer), Mr. Vincent Duenas (Guam OPA – Team Leader), Mr. Bryan Dabugsiy (Yap Public Auditor – Team Member), and Ms. Maryann Manglona, CPA (Guam OPA – Team Observer) conducting peer review at the OAG Conference Room.
Peer Review Team Leader Mr. Duenas hands the Peer Review Report to RMI Auditor-General Mr. Junior Patrick at the Exit Meeting.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: ljoash@rmioag.com | Phone: 692 625 3390

Website: www.rmioag.com