Local governments were established under the Constitution and operate under their respective constitutions and the laws of the Republic. Pursuant to the Local Government Act of 1980, the Minister may arrange for an audit upon petition by at least 25% of registered voters or on the Minister’s own initiative when fiscal irregularities are suspected. In addition, the Auditor-General or an authorized representative may audit a local government’s accounts and records at any time. The audits assessed the fair presentation of financial statements, internal controls, and compliance with applicable financial requirements. Audits were completed for the following local governments:
Ailinglaplap Atoll Local Government
Financial Statements
| FY2014 – FY2018 |
Ailuk Atoll Local Government
Financial Statements
| FY2014 – FY2018 |
Arno Atoll Local Government
Financial Statements
| FY2014 – FY2017 |
Aur Atoll Local Government
Enewetak / Ujelang Local Government
Financial Statements
| FY2013 | FY2012 | FY2011 | FY2010 | FY2009 | FY2008 | FY2007 | FY2006 | FY2005 | FY2004 |
Management Letter
| FY2013 | FY2012 | FY2011 | FY2010 | FY2009 | FY2008 | FY2007 | FY2006 |
EULGov Food Program
| FY2020 | FY2019 | FY2018| FY2017 | FY2016 | FY2015 | FY2014 | FY2013 | FY2012 | FY2011 | FY2010 |
| FY2009 | FY2008 | FY2007 | FY2006 | FY2005 | FY2004 |
Management Letter
Jabat Atoll Local Government
Financial Statements
| FY2014 – FY2018 |
Jaluit Atoll Local Government
Financial Statements
| FY2014 – FY2018 |
Kili, Bikini, Ejit (KBE) Local Government
Financial Statements
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 | FY2013 | FY2012 | FY2011 | FY2010 | FY2009 |
Auditors’ Communication With Those Charged With Governance
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019 |
Management Letter
| FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | FY2015 | FY2014 | FY2013 | FY2012 | FY2011 | FY2010 | FY2009 |
Bikini Claims Trust Fund
| FY2016 | FY2015 | FY2014 | FY2013 |
Resettlement Trust Fund
Lae Atoll Local Government
Financial Statements
| FY2013 – FY2017 |
Lib Island Local Government
Financial Statements
| FY2014 – 2018 |
Likiep Atoll Local Government
Financial Statements
| FY2013 – FY2016 |
Maloelap Atoll Local Government
Financial Statements
| FY2013-FY2016 |
Mejit Island Local Government
Financial Statements
| FY2013-FY2016 |
Mili Atoll Local Government
Financial Statements
| FY2008-FY2011 |
Namdrik Atoll Local Government
Financial Statements
| FY2008-FY2012 |
Namu Atoll Local Government
Financial Statements
| FY2012-FY2016 |
Ujae Atoll Local Government
Financial Statements
| FY2014 – 2018 |
Wotho Atoll Local Government
Financial Statements
| FY2013 – 2018 |
Wotje Atoll Local Government
Financial Statements
| FY2018-FY2023 | FY2010-FY2014 |
Auditors’ Communication With Those Charged With Governance
| FY2018-FY2023 |