Northern Mariana Islands' fiscal 2022 single audit, announced in October 2025, reported $257 million in questioned federal costs and a disclaimed opinion; finance secretary warned federal funding could be at risk
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In October 2025 the Commonwealth of the Northern Mariana Islands government announced results of its long-delayed fiscal year 2022 federal single audit, conducted by Ernst & Young: a disclaimed opinion, meaning auditors were unable to obtain sufficient documentation, and about $257 million in questioned costs (expenditures that may violate federal rules or lack proper documentation). Finance Secretary Tracy Norita warned the questioned costs could delay federal reimbursements, trigger stricter grant conditions or lead to termination of federal programs. An Office of the Public Auditor lawyer said criminal charges are possible if investigations uncover wrongdoing tied to the flagged expenditures. The OPA, which audits the Commonwealth government, accepts fraud, waste and abuse reports through an online intake form and by email.
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