Office of the Pohnpei State Auditor

Mr. Ihlen Joseph
 Public Auditor


Our Mission & Strategic Goals

Our mission is to serve the citizens of Pohnpei by conducting independent audits that promote accountability, fiscal integrity, and openness in the State and Local Governments; and to assist the Government with timely recommendations to improve its operations and performance in terms of improving services, reducing costs and increasing customer and public satisfaction.

Our Strategic goals are:

  • To provide independent, timely, and efficient audit reports with recommendations to the Governor, the Legislature and the Judiciary to improve government operations;
  • To promote public awareness of the Government’s performance;
  • To communicate our findings and recommendations clearly, effectively and promptly;
  • To be proactive in identifying fraud, waste, abuse and illegal acts;
  • To get employees’ input in improving the quality of our services;
  • To provide training and technology that employees need to be effective and efficient;
  • To provide opportunities for personal and professional development for all employees; and
  • To encourage cooperation and effective teamwork among employees.
Background on the Office of the Pohnpei State Auditor


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.

The State Auditor

Section 8 of Article 11 of the Pohnpei State Constitution states that there shall be an Auditor appointed by the Governor with the 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.

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.

For more information contact us at or visit our website at


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