Component units are state-owned enterprises and statutory bodies of the Government
of the Republic of the Marshall Islands (RepMar) that are required to undergo annual
audits in accordance with their respective enabling legislation. Under GASB Statement
No. 14, The Financial Reporting Entity, the financial statements of component units, as
applicable, must be included in RepMar’s financial reporting entity to ensure that the
primary government’s financial statements fairly present its overall financial position and
activities. This section presents the audit reports of RepMar’s component units and
governmental funds.
Air Marshall Islands (AMI)
Financial Statements
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 |
Auditor’s Communication With Those Charged With Governance
Management Letters
| FY2024 | FY2023 | FY2022 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 |
| FY2014 |
College of the Marshall Islands (CMI)
Environmental Protection Authority (EPA)
Health Care Revenue Fund
Financial Statements
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019| FY2018 | FY2017 | FY2016 | FY2015 | FY2014 | FY2009 |
Auditors’ Communication With Those Charged With Governance
| FY2023 |
Management Letters
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019| FY2018 | FY2017 | FY2016 | FY2015 | FY2014 |
Kwajalein Atoll Joint Utilities Resources
Majuro Atoll Waste Company (MAWC)
Majuro Resort Inc. (MRI)
Majuro Water & Sewer Company (MWSC)
Marshalls Energy Company (MEC)
Financial Statements
| FY2023 | FY2022 | FY2021 | FY2020 |FY2019| FY2018 | FY2017 | FY2016 | FY2015 |
Auditor’s Communication With Those Charged With Governance
Management Letters
| FY2023 | FY2022 | FY2021 | FY2020 |FY2019| FY2018 | FY2017 | FY2016 | FY2015 |
Compliance With Aspects of Contractual Agreements and Regulatory Requirements
Marshall Islands Development Bank (MIDB)
Financial Statements
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 |
Auditor’s Communication With Those Charged With Governance
Management Letters
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 |
Marshall Islands Health Fund
Financial Statements
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 | FY2010 |
Auditors’ Communication With Those Charged With Governance
| FY2023 |
Management Letters
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 |
Marshall Islands Judiciary Fund
Marshall Islands Marine Resources Authority (MIMRA)
Financial Statements
| FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019| FY2018 | FY2017 | FY2016 | FY2015 | FY2014 |
Auditors’ Communication With Those Charged With Governance
Management Letters
| FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019| FY2018 | FY2017 | FY2016 | FY2015 | FY2014 |
Marshall Islands National Telecommunications Authority (NTA)
Financial Statements
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |FY2019| FY2018 | FY2017 | FY2016 | FY2010 |
Auditor’s Communication With Those Charged With Governance
Management Letters
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |FY2019| FY2018 | FY2017 | FY2016 |
Compliance With Aspects of Contractual Agreements and Regulatory Requirements
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 |
Marshall Islands Postal Service Authority (MIPSA)
Marshall Islands Scholarship Grant & Loan Board (MISGLB)
Marshall Islands Shipping Corporation (MISC)
Financial Statements
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019| FY2018 | FY2017 | FY2016 | FY2015 | FY2014 | FY2009 |
Auditors’ Communication With Those Charged With Governance
| FY2023 |
Management Letters
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019| FY2018 | FY2017 | FY2016 | FY2015 | FY2014 |
Marshall Islands Social Security Administration (MISSA)
Office of Commerce & Investment & Tourism (OCIT)
Republic of the Marshall Islands Ports Authority (RMIPA)
Tobolar Copra Processing Authority (TCPA)
Financial Statements
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 | FY2010 |
Auditor’s Communication With Those Charged With Governance
Management Letters
| FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 | FY2010 |