By expenditures
| Name | Title | Type |
|---|---|---|
| Sihna Lawrence | Director Of Treasury And Administration | Auditee |
| Roxalyn Kaminanga | Chief Of Finance, Chuuk State Department Of Administrative Services | Auditee |
| Lona Esau | Administrator, Kosrae Division Of Finance | Auditee |
| James N. Whitt | Engagement Partner | Auditee |
| No contacts on file | ||
| ID | Year | Date Accepted | Auditor | Spend |
|---|---|---|---|---|
| 373101 | 2023 | 2025-12-04 | ERNST AND YOUNG LLP | $8.77M |
| 372843 | 2023 | 2025-12-02 | 660826885 | $22.76M |
| 370983 | 2023 | 2025-10-19 | ERNST AND YOUNG LLP | $33.95M |
| 364317 | 2023 | 2025-08-14 | Ernst and Young LLP | $8.77M |
| 305958 | 2022 | 2024-05-09 | Ernst and Young LLP | $8.43M |
| Audit | Year | Accepted | Finding | Ref | Severity | Repeat | Requirement |
|---|---|---|---|---|---|---|---|
| 373101 | 2023 | 2025-12-04 | 1163498 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163497 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163496 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163495 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163494 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163493 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163492 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163491 | 2023-003 | Material Weakness | Yes | L |
| 373101 | 2023 | 2025-12-04 | 1163490 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163489 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163488 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163487 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163486 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163485 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163484 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163483 | 2023-002 | Material Weakness | Yes | I |
| 373101 | 2023 | 2025-12-04 | 1163482 | 2023-001 | Material Weakness | Yes | AB |
| 373101 | 2023 | 2025-12-04 | 1163481 | 2023-001 | Material Weakness | Yes | AB |
| 373101 | 2023 | 2025-12-04 | 1163480 | 2023-001 | Material Weakness | Yes | AB |
| 373101 | 2023 | 2025-12-04 | 1163479 | 2023-001 | Material Weakness | Yes | AB |
| 373101 | 2023 | 2025-12-04 | 1163478 | 2023-001 | Material Weakness | Yes | AB |
| 373101 | 2023 | 2025-12-04 | 1163477 | 2023-001 | Material Weakness | Yes | AB |
| 373101 | 2023 | 2025-12-04 | 1163476 | 2023-001 | Material Weakness | Yes | AB |
| 373101 | 2023 | 2025-12-04 | 1163475 | 2023-001 | Material Weakness | Yes | AB |
| 372843 | 2023 | 2025-12-02 | 1163337 | 2023-008 | Material Weakness | Yes | C |
| 372843 | 2023 | 2025-12-02 | 1163336 | 2023-008 | Material Weakness | Yes | C |
| 372843 | 2023 | 2025-12-02 | 1163335 | 2023-007 | Material Weakness | Yes | L |
| 372843 | 2023 | 2025-12-02 | 1163334 | 2023-007 | Material Weakness | Yes | L |
| 372843 | 2023 | 2025-12-02 | 1163333 | 2023-006 | Material Weakness | Yes | AB |
| 372843 | 2023 | 2025-12-02 | 1163332 | 2023-005 | Material Weakness | Yes | F |
| 372843 | 2023 | 2025-12-02 | 1163331 | 2023-005 | Material Weakness | Yes | F |
| 372843 | 2023 | 2025-12-02 | 1163330 | 2023-004 | Material Weakness | Yes | N |
| 372843 | 2023 | 2025-12-02 | 1163329 | 2023-004 | Material Weakness | Yes | N |
| 372843 | 2023 | 2025-12-02 | 1163328 | 2023-004 | Material Weakness | Yes | N |
| 372843 | 2023 | 2025-12-02 | 1163327 | 2023-003 | Material Weakness | Yes | I |
| 372843 | 2023 | 2025-12-02 | 1163326 | 2023-003 | Material Weakness | Yes | I |
| 372843 | 2023 | 2025-12-02 | 1163325 | 2023-002 | Material Weakness | Yes | AB |
| 372843 | 2023 | 2025-12-02 | 1163324 | 2023-002 | Material Weakness | Yes | AB |
| 372843 | 2023 | 2025-12-02 | 1163323 | 2023-002 | Material Weakness | Yes | AB |
| 370983 | 2023 | 2025-10-19 | 1160956 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160955 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160954 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160953 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160952 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160951 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160950 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160949 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160948 | 2023-004 | Material Weakness | Yes | H |
| 370983 | 2023 | 2025-10-19 | 1160947 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160946 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160945 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160944 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160943 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160942 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160941 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160940 | 2023-003 | Material Weakness | Yes | I |
| 370983 | 2023 | 2025-10-19 | 1160939 | 2023-003 | Material Weakness | Yes | I |
| 364317 | 2023 | 2025-08-14 | 1150136 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150135 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150134 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150133 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150132 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150131 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150130 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150129 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 1150128 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150127 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150126 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150125 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150124 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150123 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150122 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150121 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 1150120 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 1150119 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 1150118 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 1150117 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 1150116 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 1150115 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 1150114 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 1150113 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 573694 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573693 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573692 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573691 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573690 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573689 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573688 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573687 | 2023-003 | Significant Deficiency | - | L |
| 364317 | 2023 | 2025-08-14 | 573686 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573685 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573684 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573683 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573682 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573681 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573680 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573679 | 2023-002 | Material Weakness | - | I |
| 364317 | 2023 | 2025-08-14 | 573678 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 573677 | 2023-001 | Significant Deficiency | - | AB |
| 364317 | 2023 | 2025-08-14 | 573676 | 2023-001 | Significant Deficiency | - | AB |