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August 21st, 2024

Majuro, Marshall Islands: The OAG has submitted the 81^st 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 81^st SAR are also available to Members of the Nitijela, other Stakeholders, and the General Public through the Office website at www.rmioag.com.

• 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.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

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

Website: www.rmioag.com

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.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

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

Website: www.rmioag.com

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.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

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

Website: www.rmioag.com

February 21^st, 2024

Majuro, Marshall Islands: The OAG received a four-day training in the area of performance auditing and related capacity-building support from Mr. Mike Scott, Performance Audit Director of the Pacific Association of Supreme Audit Institutions (PASAI), from February 13 to 16, 2024.

The training included two full days dedicated to performance auditing on various and focused topics ranging from audit planning to interview techniques and a report writing session that was attended by all staff of the OAG, among others. The training also included a quality assurance review of an audit engagement completed previously by the OAG. Specifically, the review looked at the audit file and the actual audit report against the relevant auditing standards or Yellowbook, which concluded that the audit file was very tidy and demonstrated compliance with the documentation requirements of the auditing standards and that the audit report was of high quality. In addition, the review also offered a few suggestions for OAG to consider continuing to advance the quality of its audit works.

“Mr. Mike’s training is important to us performance auditors because the training covers various topics in planning, conducting fieldwork, and writing easy-to-read reports. One of the many important lessons I learned from the training was keeping our audit objectives narrowed and focused to deliver timely and impactful performance audits. It is a pleasure to attend these trainings facilitated by PASAI.”

Commented Mr. AJ Enos, Audit Supervisor, Performance Auditing.

The OAG would like to thank Mr. Scott and PASAI for this capacity-building training that has further enhanced the skills of our performance auditors. The OAG would also like to acknowledge the support of the New Zealand Ministry of Foreign Affairs and Trade (MOFAT) and the Australian Department of Foreign Affairs and Trade (DFAT) for their support to PASAI and our region.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

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

Website: www.rmioag.com

January 31^st, 2024

Majuro, Marshall Islands: The office of the Auditor-General (OAG) management team, along with other Heads of Departments (HODs) and management teams from RMI Government offices, attended a three-day workshop, “The Five Seeds of Effective Leadership”. The workshop was held in Majuro and conducted by Mr. Glenn Furuya, the Founder and CEO of a renowned development and consulting firm, Leadership Works, based in Honolulu, Hawaii.

Majuro, Marshall Islands: The Office of the Auditor-General (OAG) management team, along with other Heads of Departments (HODs) and management teams from RMI Government offices, attended a three-day workshop, “The Five Seeds of Effective Leadership”. The workshop was held in Majuro and conducted by Mr. Glenn Furuya, the Founder and CEO of a renowned development and consulting firm, Leadership Works, based in Honolulu, Hawaii.

The workshop was divided into three sections, with the first two sections focusing on “Creating a Culture of Confidence” and “Leading Yourself Through Tough Times”. These sections were held over the first two days at the USP Long Island campus. The last section, “Tools for Effective Communication”, took place on the islet of Bokinbotin. Participants were divided into two groups, HODs and management, for each session.  

During the workshop, HODs and mid-management level teams learned how their perspective shapes their organizations and how they can create a positive and confident working environment. This positive attitude is reflected in their employees’ behavior and workplace culture. The second part of the workshop focused on dealing with work situations promoting professionalism in the workplace. The final part of the workshop emphasized the importance of effective communication within the workplace using special techniques to engage positively with co-workers and staff.  

The workshop was immensely rich in leadership skills learning and provided participants with powerful ideas such as, how to better understand and communicate and engage with their employees and colleagues professionally. This is a step forward in empowering RMI Government leadership teams with positive skills and mindset to lead. The RMI OAG expresses gratitude to Leadership Works and Mr. Glenn Furuya for the workshop, and the Office of the Chief Secretary for the invitation to attend and participate in the workshop.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

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

Website: www.rmioag.com

January 5^th, 2024

Majuro, Marshall Islands: The Auditor-General, Mr. Junior Patrick, participated in a 2-day Induction Seminar on January 4 and 5, 2024 for the new members of the Nitijela (Parliament) of the Republic of the Marshall Islands. The Induction Seminar featured presentations from the Attorney-General who spoke on the separation of power requirements under the RMI Constitution, ethical requirements for elected officials, and interaction between the executive branch and legislature. The Legislative Counsel (LC) of the Nitijela also provided an overview of the role of the Speaker and Members of the Nitijela (law-making, oversight, and representation roles). The LC discussed in great detail the law-making process and the tools and privileges Nitijela Members have. The Clerk of the Nitijela also provided an overview of the support her Office provides to the Nitijela Members and Standing Committees.

An overview of the RMI budget process was provided by the Secretary of Finance who was represented by two Assistant Secretaries. The LC also provided an overview of the Nitijela’s oversight responsibility over public spending and scrutiny of audit reports that are provided by the Auditor-General.

In its presentation, the Auditor-General provided an overview of the functions of the Office of the Auditor-General and reporting obligation to the Nitijela. The Auditor-General reiterated the remarks by the LC on the importance of the oversight role the Nitijela plays, through its Standing Committee on Public Accounts (PAC), to scrutinize public spending and especially discuss how the Auditor-General’s recommendation may be implemented. The Auditor-General also explained the RMI public financial management (PFM-short version) for the benefit of the Members.

The Auditor-General was joined by Ms. Atmita Jonathan, Assistant Auditor-General, throughout the 2-day Induction Seminar for new Members of the Nitijela.

OAG would like to thank the Speaker and the Clerk of the Nitijela, and the LC for the invitation to participate at this important Induction Seminar for the new Nitijela Members.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: joashlebon@gmail.com | Phone: 692 625 3390

Website: www.rmioag.com

December 28^th, 2023

Majuro, Marshall Islands: The Office of the Auditor-General (OAG) is pleased to announce that Chief of Investigations, Jaston Anjain, graduated from Edith Cowan University in Perth, Western Australia with a Master of Cybersecurity degree under an Australia Awards Scholarship.

As Chief of Investigations, Mr. Anjain’s primary responsibility is to lead, manage, and conduct all investigations into allegations of fraud, waste, and abuse of public funds that are within the jurisdiction of OAG to investigate. Under Mr. Anjain’s leadership, OAG has conducted a number of investigations and referred to appropriate authorities for further legal (criminal) proceedings and/or administrative sanctions. In addition to this great accomplishment, Mr. Anjain had yet other accomplishments years prior when he became a Certified Fraud Examiner (CFE), accredited by the ACFE, the world’s largest anti-fraud organization. CFEs are trained professionals who possess a unique set of diverse skills in preventing, detecting, and investigating fraud. In addition, Mr. Anjain also specializes in computer forensics, as an EnCase Certified Examiner (EnCE).

The OAG would like to congratulate Mr. Anjain on this great achievement and recognize him with great admiration for his dedication to the OAG and the people of the Marshall Islands. The OAG would like to also thank the Government of Australia for the scholarship awards and the RMI Public Service Commission for granting educational leave for Mr. Anjain during his studies.

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September 6, 2023

Majuro, Marshall Islands: The Republic of the Marshall Islands’ Office of the Auditor-General (OAG) was pleased and honored to host the 34^th annual conference and workshop of the Association of Pacific Islands Public Auditors (APIPA) during the week of August 28 to September 1, 2023 in Majuro, the capitol of the RMI. Over 400 participants attended the week-long conference and workshop. This was the first in-person APIPA conference since the global pandemic hit us and APIPA resorted to virtual training in the last three years. The theme for the APIPA conference was “Shining a Light on Public Accountability”. One of the founding principles of APIPA is to promote the use of public resources and strengthen the auditing and accounting profession across its member jurisdictions. Since its inception, APIPA has offered professional and capacity development trainings to its members. A total of 2,190 course certificates were awarded to 406 participants, reflecting 13,804 continuing professional education units during the 2023 APIPA conference.

The training courses this year were designed to respond to emerging issues and trends across accounting, finance, management, and auditing sectors across APIPA jurisdictions. The audit tracks were held at the Marshall Islands Resort while the finance management and leadership courses were at the International Convention Center throughout the week. The APIPA Principals (Executive Body) also held its annual meeting during the week.

The 34^th APIPA conference also included several planned after-hour activities which included a Night Market which was coordinated with the RMI Office of Commerce, Investment, and Tourism where locals showcased their beautiful handicrafts, and tasty local food, along with great music and entertainment for our visiting participants.

“The OAG was honored to be the host of the recently concluded 34^th annual workshop and conference of APIPA here in Majuro. The annual workshop is a training opportunity for auditors and accountants to improve their skills relevant to their roles, and enable them to perform to their full potential. What is good for the development of our staff is also good for our organizational performance, productivity, and quality. I am positive that the participants at the 34^th annual APIPA conference found great value in their time here in Majuro, and will return to contribute more to their respective organizations” Auditor-General and Chairman of the 2023 APIPA, Mr. Junior Patrick said.

APIPA would like to extend its most sincere appreciation to the RMI Government, the U.S. Department of the Interior, and the Graduate School USA for their continued support of APIPA and our annual conference.

For more APIPA 2023 photos, please click the following link.

https://www.flickr.com/photos/pitiviti/sets/72177720311024828/

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: joashlebon@gmail.com | Phone: 692 625 3390

Website: www.rmioag.com

June 21, 2023

Majuro, Marshall Islands: The Office of the Auditor-General (OAG) proudly announces that it received a rating of pass for its recent Peer Review from a team of auditors from the Association of Pacific Islands Public Auditors (APIPA) in accordance with the Government Auditing Standards issued by the Comptroller General of the United States. The Government Auditing Standards require all audit organizations that perform audits and attestation engagements following the Government Auditing Standards to undergo an external quality control review (or peer review) performed by reviewers independent of the audit organization being reviewed at least once every three years[1]. An audit organization can receive a rating of pass, pass with deficiencies, or fail. The OAG received a rating of pass. The Auditor-General Junior Patrick congratulates his staff on this achievement and recognizes the staff for their hard work and commitment to following all required auditing standards. The OAG’s Peer Review was conducted by Mr. Satrunino Tewid, Public Auditor of the Republic of Palau (Team Leader), Ms. Elizabeth M. Jonah, Auditor II of Kosrae State Office of the Public Auditor Office (Team Member), and Mr. Reggie Jay Mabel Junior Auditor II of Palau Office of the Public Auditor (Team Member). The objective of the review was to determine whether, during the period from January 1, 2018 to December 31, 2020, the OAG’s internal quality control system was suitably designed and operating effectively to provide reasonable assurance of compliance with those auditing standards. The onsite portion of the review took place from June 12 – 16, 2023. 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 performance and financial audits during the period from January 1, 2018 to December 31, 2020”. In addition, the Peer Review Team also offered certain (verbal) suggestions to further strengthen OAG’s internal quality control system. We have accepted the Peer Review Team’s suggestions to further strengthen OAG’s quality control system. A copy of our Peer Review report may be viewed/retrieved at the OAG website at https://www.rmioag.com/peer-review-reports/.

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[1] Due to impacts of Covid-19 and restrictions on travels, APIPA had suspended its peer reviews earlier and requested time extension for its members to complete their required peer reviews. GAO granted APIPA extension to complete its peer reviews.

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Leban Joash – IT Manager / Communication Officer

Email: joashlebon@gmail.com | Phone: 692 625 3390

Website: www.rmioag.com

Majuro, Marshall Islands, April 27^th, 2023: The OAG is pleased to announce the capacity-building training and support it received from the European Union (EU) in the area of fraud detection and prevention by placing a Fraud Adviser and Expert to assist. The support received aims to strengthen the capability of OAG’s fraud prevention and detection funtion to conduct effective special reviews into alleged fraudulent activities across all governmental institutions.

The Fraud Adviser and Expert, Mr. Marc Alix, arrived in November 2022 to provide one-to-one hands-on training to OAG investigators. The training includes formal classroom instructions, reviewing and implementing international best practice investigations technical standards, reviewing existing complaint-handling operations, and improving other investigations-specific policies and procedures as necessary.  He is a Certified Anti-Money Laundering Specialist, CAMS; Certified Fraud Examiner, CFE; Certified Forensic Financial Analyst, MAFF/CFFA; International Association for Financial Crimes, Financial Crimes Investigator; International Asset Recovery Specialist; Criminal Intelligence Analyst; Former Bank Examiner of The New York Branch of The USA Federal Reserve Board of Governors. In addition, Mr. Alix has over 31 years of experience in regulatory compliance related to anti-money laundering, counter-terrorist financing, fraud, corruption, ethics, sanctions, forensic investigations, intelligence gathering, surveillance, and information technology operations, among other financial crimes-related experience and accomplishments. He is stationed at the OAG for a period of 8-9 months, possibly longer, to continue to provide support to our investigators.

The OAG would like to thank the EU for the technical assistance and support, which is funded through the Budget Support towards RMI’s Public Financial Management (PRF) reforms.

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Media Contact:

Leban Joash – IT Manager & Communication Officer

Email: joashlebon@gmail.com | Phone: 692 625 3390

Website: www.rmioag.com