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Fn,Nnurr,L Srarns Or Mtcronesta Fn,nnurr,l Srarns or MTcRoNESTA OfJiceof The National Public A.uditor P,O.Box PS-05, Palikir, Pohop€i FSM 96941 Tel (691)320-286Y2a$ Fax: (691) 320-5482 CID Holline:(691) 320-6768i E-nail: hhainrick@fsmop{.fm March8,2013 His ExcellencyMamy Mori, FSM President All StateGovemo6 DearMr. Presidentand Mr. Govemors: This is the third statusreport for the FY 2012Single Audits and it is as of February28, 2013. We will continueto sendyou statusreports every month until all the SingleAudits for FY 2012are completed. The statusreports are based orl inlbrmationreceived ftom Deloitte& Touche(DT), our contractedCPA firm. The official completiondeadline is June30,2013. FSM NATIONAL GOVERNMENT AND COMPONENT UNITS; l. FSM National Covemment:The final trial balancewas providedto DT on February15, 2013. DT hascommenced testing ofmajor programs. 2. Colleeeof Micronesia-FsM:DT is approximately60% completewith the audit planning. 3. FSM TelecommunicationsComoration: Final audit repot completed.A copy of the reportcan be accessedat the ONPAwebsite www.fsmopa.fm. 4. FSM PefoleumCorporation: There is no changefiom previousstatus report. DT is approximately40% completedwirh fieldwork.The December31, 2012 fial balancehas yet to beprovided. 5. National Fishedes Comomtion:DT is approximately90% iomplete with fieldwork.The MD&A is in theprocess ofbeing drafted. Micare Plan.Inc.: DT is approximately70% cornplete with fieldwork. 7. FSM Coconut DeveloDmentAuthodtv: There is no changefrom previous status report.DT receivedthe trial balanceon December27,2012. arrdhas stafied platufng activities. However, certain accounts still need to be reconciled. so fieldworkwill commenceonce reconciliation is completed. 8. FSM DevelopmentBank: DT is approximately90olo complete with fieldwork. 9. FSM SocialSecuritl' Administation: DT receivedthe trial balanceon March l, 2013.PIa ng andsample selection will be performedduring the secondweek of March. 10.Caroline Islands Air: DT is approximately90oZ complete with fieldrvork.DT will provide the draft repots to CIA for its MD&A draft shortly. CHUUK STATE GOVERNMENT AND COMPONENTUNITS: l. Chuuk State Government:DT has commencedplanning activities, year-end substantivetesting and compliance testing, and is 65%complete with such. 2. ChuukPublic Utilitv Corporation:DT hascommenced planning activities as well as worked on sampleselections for schedules/informationprovided to date. However,DT hasreceived about l0% oftheir audjtschedule riquests. ln resards to compliance.D I recei\ed rhe Shf A a5of March2, 20I 3. 3. ChuukState Health Care Plan: DT receivedthe trial balanceon January29,2013. Someaudit schedules were received as of March4, 2013.DT is currentlyworking on sampleselections for theschedules/information provided. 4. ChuukHousine Authority: DT hascommenced year-end testing. POHNPI,I STATE GOVERNMENT AND COMPONENTUNITS: l. Pohnpei State Government:DT has commencedcompliance lesting and is approximately5070 complete with such.DT has commencedyear-end balance testingand is approximately50% complete with such. 2. PohnpeiStale HousinqAutho tv: DT is approximately95% completewith fieldwork. 3. PohnpeiUtilities Corporation:DT receivedthe trial balanceon February20, 2013.DT has doneplarLning/set up work and is curently working on detailed requests.Fieldwork is to startthe week of March18. 2013. 4. PohnpeiPort Autho tv: DT receivedthe t.ial balanceon February14, 2013. Planiingactivities have been started. KOSRAE STATE GOVERNMENT AND COMPONENTUNITS: 1. KosraeState Government: DT has commencedplanning activities, cornpliance andyear-end substa[tive testing and is approximately750lo complete- 2. KosraeUtilities Authoriq': DT is approximately8002 complete with fieldwork. 3. KosraePort Authority: There is no changefrom prcvious statusreport. DT will commencefieldwork upon receiptofthe final trial balanceand relatedsc{edules. YAP STATE GOVERNMENTAND COMPONENTUNITSI l. Yap StateGovemment: There is no changefrom previousstatus report. DT h€ld a planningmeeting with Yap Statemanagement and receivedthe t al balariceand somesupporting schedules. 2. Yap Slat€Public ServiaeCoryoration: There is no changefrom previous$tatus rcpot. DT is approximat€ly65010 complete with fieldwork. 3. Yap Visitors Bureau:Authodzation has not beengiven to DT to commenpethe audit on YVB due to pendingopen items. The Divinq Seaeull.Inc.: Thereis no changefrom prcviousstatus report. pT is waiting for the final trial balancebut hasheld planningdiscussions with ehtity mary€ement. A copy of this statusrcport will be uploadedto the FSM Public Auditor's websiteat www.fsmopa.tn.Let meknow if youhav€ questions about this repolt. Respectfully Submitted, HaserHaiffick NationalPublic Auditor CE cc: FSMVice President Speaker,FSM Congress Director,SBOC FinanceSecrelary/State Directors All StateAuditors .
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