We conduct financial statement audits of the state's component units and entities receiving government funds, and performance audits, in accordance with Government Auditing Standards (the "Yellow Book"), and perform inspections and evaluations, and investigations, under which we follow the Quality Standards for Inspections and Evaluations issued by the Council of Inspectors General on Integrity and Efficiency (CIGIE) and the Quality Standards for Investigations issued by the CIGIE. All work is conducted pursuant to the authority vested in the Public Auditor as codified under Title 13, Chapter 7, and Section 703 of the Yap State Code, which states in part:
"The Public Auditor shall inspect and audit all accounts, books, and other financial records of the State Government, to include but not limited to, every branch, department, office, political subdivision, board, commission and agency, and other public legal entities or non-profit organizations receiving public funds from the State Government, and to prepare written reports of such inspections and audits for presentation to the Governor and the Legislature;"
Reports issued by the Office of the Public Auditor (OPA) of the State of Yap are provided below. These are organized by fiscal year for financial statement audits. For example, the audit of the financial statements of the Yap Fishing Authority for the year ended September 30, 2011 is listed under Year 2011, regardless of when (date) the report is actually issued. For all other audits, and for inspections, evaluations, investigations, reviews, and other reports the listing is by date of issuance.