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About APIPA

The Association of Pacific Islands Public Auditors (APIPA) was formed in January 1988 through a Memorandum of Understanding (MOU) that was executed by the heads of the audit organizations of five Pacific Island nations. APIPA was formed to achieve the following objectives:

  • To establish an organized body to act as one voice in support of the goal of promoting efficiency and accountability in the use of public resources of emerging nations of the Pacific;
  • To provide a forum for the exchange of ideas, experience, problems, and the identification of solutions which are often unique to the Public Auditors in the Pacific;
  • Sponsor auditing and accounting training workshops, in cooperation with established associations of the staff of member offices;
  • Identify scholarship sources for Pacific Islanders in need of financial assistance to study auditing and accounting at the post secondary level;
  • and Promote public awareness for the purposes of conducting audits of public resources.

The founding parties to the 1988 MOU were the Public Auditor of the Federated States of Micronesia, the Public Auditor of the Republic of Palau, the Public Auditor of the Commonwealth of the Northern Mariana Islands, the Territorial Auditor of Guam, and the Auditor General of the Republic of the Marshall Islands. The Department of the Interior's Office of the Inspector General in Guam also became a non-voting member in 1988.

Since its inception, APIPA has expanded to now include Public Auditors from the Republic of the Marshall Islands; the Republic of Palau; the Federated States of Micronesia and its four states of Chuuk, Kosrae, Pohnpei, and Yap; the Commonwealth of the Northern Mariana Islands; Guam; American Samoa; the U.S. Virgin Islands, Fiji, and Samoa.

The first organizational meeting of APIPA was held in Saipan in March 1988. The first annual conference was held in Majuro, Republic of the Marshall Islands in June 1989. The annual conference, which usually lasts five days, provides the APIPA members with the required continuing professional education for their audit staff. It has also become an important forum for discussion and interaction among APIPA members and those involved in auditing and government financial management in the region. APIPA is incorporated as a non-profit organization under the laws of the Republic of Palau.

APIPA Conference Reports

file type icon of APIPA 2021 Conference Report 383

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APIPA 2021 Conference Report

Posted Sep 25, 2021

4.62 MB

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file type icon of APIPA 2020 Conference Report 392

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APIPA 2020 Conference Report

Posted Sep 26, 2020

3.45 MB

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file type icon of APIPA 2019 Conference Report 394

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APIPA 2019 Conference Report

Posted Sep 21, 2019

4.68 MB

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APIPA Principal Offices

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Mr. Tofa Sualauvi Su’a

Acting Territorial Auditor

The Acting Territorial Auditor Office enhances good governance and community accountability through the conduct of audits. The TAO effectively reviews the management and use of local resources by employing relevant techniques to ensure better financial management and optimum use of government resources to maintain sustainable development. The TAO is committed to achieving a high level of quality. It accomplishes this by performing its audit work in accordance with the Government Auditing Standards (GAS), promulgated by the Comptroller General of the United States and published by the U.S. Government Accountability Office (GAO). These standards relate to the scope and quality of audit work and establish characteristics for potential and meaningful audit reports

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Mr. Benjamin Cruz

Public Auditor

The Office of Public Accountability seeks to achieve independent and nonpartisan assessments that promote accountability and efficient, effective management throughout the Government of Guam. We seek to serve the public interest by providing the Governor of Guam, the Guam Legislature, and the People of Guam with dependable and reliable information, unbiased analysis, and objective recommendations on how best to use government resources in support of the well being of our island and its constituents.

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Mrs. Kina Peter

Public Auditor

The Office of the Public Auditor is an independent agency of the Commonwealth Government tasked with the responsibility to audit the receipt, possession, and disbursement of public funds and to perform such other duties as required by law.

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Mr. Junior Patrick

Auditor-General

The Office of the Auditor-General is responsible for executing the audit function of the Government of the Republic of the Marshall Islands and is empowered to conduct audits on accounting records, accounts, internal control system, operations, and programs of government institutions. It also plays key role in ensuring sustainable financial management as well as economical, effective, and efficient use of public resources through its audits with quality and objectivity.

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Mr. Satrunino Tewid

 Public Auditor

The people of Palau, the Government of Palau, and other stakeholders rely on the Office of the Public Auditor to serve as their caretaker to ensure the efficient and effective administration of public resources in the provision of programs and services. In doing so, the OPA endeavors to provide independent, nonpartisan, accurate and timely assessments of the Government of Palau’s financial operations and activities in accordance with Government Auditing Standards (U.S. Government Accountability Office).

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Mr. Ihlen Joseph

Public Auditor

The Pohnpei Office of the Public Auditor serves the people of Pohnpei by conducting, producing and publishing high quality and timely audit and investigation services to enable our leaders, public administrators and other stakeholders to make well informed decisions leading to good governance. The OPA's provides services to assure an efficient government free of waste fraud and mismanagement.

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Mr. Haser Hainrick

Public Auditor

The people of the FSM and the Government of FSM rely on this Office to serve as their guardian to ensure the effective and efficient administration and management of public funds and programs. This office endeavors to provide independent, accurate and timely assessments of the Government of the FSM's financial and operating activities in accordance with generally accepted government auditing standards. The Public Auditor's office is authorized by statute to examine and evaluate the adequacy and effectiveness of systems of management control provided by the National Government to direct its activities toward the accomplishment of its objectives in accordance with National Government policies, plans and directives. In accomplishing these activities, the Public Auditor and members of the office of the Public Auditor are authorized to have full, free and unrestricted access to all National Government functions, records, property and personnel including States and nonprofit organizations receiving funds from the National Government.

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Mr. Achilles Defngin

Public Auditor

The Office of the Public Auditor serves as the audit and investigative arm of the Government and the people of the State of Yap. Acting as an extension of the eyes, ears, voice, and conscience of the people of Yap, our mission is achieved through conducting professional, timely, and independent audits, investigations, and reviews. Our goal is to enhance public trust in our government. The Office of the Public Auditor (OPA) has been at the forefront of the state's efforts to fight government waste, fraud and abuse.

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Ms. Alice George

Acting Public Auditor

The Office of the Public Auditor, State of Kosrae serves the people of Kosrae by conducting audits, inspection and analyzing government activities and programs with independence and to achieve high level of efficiency and accountability for the benefit of the government and the people. The OPA's vision anticipates that all output will be achieved at a high level through the performance of high quality, independent audit and investigation.

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Mr. Manuel San Jose Jr.

Public Auditor

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Mr. Steven van Beverhoudt

Virgin Islands Inspector General

The Office of the Virgin Islands Inspector General's mission is to promote economy, efficiency and effectiveness, and to further the prevention of fraud, waste and abuse in the administration of the programs and operations of the Government of the United States Virgin Islands. The Office of the Virgin Islands Inspector General, formerly the Virgin Islands Bureau of Audit and Control, was created on December 14, 1999, with the passage by the Virgin Islands Legislature of Act 6333. As a separate, independent agency of the Government of the Virgin Islands, the Virgin Islands Inspector General’s Office functions as the major auditing arm of the Government.

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Mr. Fuimaono Camillo Afele

Controller and Auditor-General

The Samoa Audit Office (SAO) ensures the financial integrity of the Parliamentary system of Government as required by our Constitutional Duty and Mandate; and to provide independent and professional audit services to all public sector entities in Samoa and reporting thereon its findings. The SAO's vision is to be a leader in delivering independent public sector audit services and promoting improvement in public sector administration.

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Mr. Ajay Nand

Fiji Office of the Auditor General

The Office of the Auditor-General (OAG), Republic of Fiji is established under section 151 of the Constitution of the Republic of Fiji. Section 152 requires that at least once every year the Auditor General must inspect, audit and report to Parliament on the public accounts of the State, the control of public money and public property of the State; and on all transactions with or concerning public or public property of the State

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Calendar iconJan 05, 2022

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American Public Education, Inc. today announced that it has completed its acquisition of substantially all the assets of Graduate School USA (“GSUSA”), effective January 1, 2022. GSUSA is a leading training provider to the federal workforce, with an extensive portfolio of government agency...

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Calendar iconMar 29, 2022

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The Pacific and Virgin Islands Training Initiatives (PITI-VITI) has successfully supported the Island Government Finance Officers Association (IGFOA) to complete its annual winter conference. On March 24, 2022, sixty government finance officers and officials from US insular governments convened for...

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Calendar iconMar 14, 2022

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Camera Photo Gallery

Photos from recent activities hosted by the Pacific and Virgin Islands Training Initiatives (PITI-VITI) in support of conferences, training and leadership development, are available below.