Yap State Office of the Public Auditor

Yap State Office of the Public Auditor

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LETTER - A
( UTUS....DEUS....AM.. ) .+.
I AM THE ELOHIM .+. THE ONLY ONE DEUS FATHER
AND HOLY SPIRIT, WHO HAS SEATED IN ONLY ONE
FORM AND BODY EARTH OF SAINT CHRIST JESUS….
I AM THE ELOHIM .+. THE CREATOR OF HEAVEN
AND EARTH, THE ONLY ONE VOICE AND HOLY
SPIRIT WHO HAS SPOKEN IN MY FORM AND
HUMAN BODY OF TRUE JESUS CHRIST,
AND I HAVE SAID THIS HOLY WORD!!!
YOU CANNOT MEASURE OR MAKE GREATER THAN
MY TRUE COMMANDMENT THE OTHER TEACHINGS,
WHICH ONLY CAME FROM YOUR INTELLIGENCE
AND RESEARCHES FROM YOUR DILIGENT
STUDIES… BECAUSE ALL OF YOU WHO ARE
INTELLIGENT IN THE WHOLE WORLD, ALL
THAT YOU HAD ESTABLISHED OR FOUNDED
BY THE PEOPLE, LIKE RELIGION OR ANY KIND
OF DEEDS HERE ON EARTH COULD BE IMITATED
AND CAN BE COPIED BY DEMON; BUT TO
ACCEPT AND RAISE ME IN MY TRUE AND HOLY
COMMANDMENT, THIS IS WHAT THE DEMON
CANNOT ACCEPT AND RAISE FOREVERMORE…
NOTHING WILL BE GREATER THAN
MY THREE HOLY COMMANDMENTS….
( 1. ) LOVE ME, THE ELOHIM .+. YOUR
ONLY ONE DEUS FATHER AND FOLLOW
MY HOLY COMMANDMENT MORE THAN ALL
AND EVEN MORE THAN ANYONE ELSE.
( 2. ) HONOR YOUR FATHER AND MOTHER
AS I AM WHO COMMANDS, THE ELOHIM .+.
YOUR ONLY ONE DEUS FATHER.
( 3. ) PRAY FOR THE SOULS, SPIRITS, BODIES, AND
LIFE, WITHOUT MENTIONING ANYONE’S NAME
BECAUSE I AM THE ELOHIM .+. YOUR ONLY
ONE DEUS FATHER WHO SEES, LISTENS, AND
KNOWS WHO MUST I SAVE AND GIVE MERCY.
THIS IS MY TRUE AND THREE HOLY
COMMANDMENTS, AND THE ONLY ONE
CLEAN PRAYER THAT I HAVE GIVEN
ABBA AVE O MARIAE .+. I AM THE CHRIST JESUS,
THE ONLY ONE MESSIAH WHO INTRODUCED AND
GAVE THE ONLY ONE NAME THAT I TAUGHT,
THAT I BE CALLED IN ONLY ONE NAME,
ON CORRECT CALL TO THE HOLY NAME
OF MY ONLY ONE DEUS FATHER ELOHIM .+.
AND THIS IS COMMANDMENT TO ME OF THE ONLY
ONE HOLY SPIRIT, THAT I OBEY THE ONLY ONE
WILL OF MY ONLY ONE DEUS FATHER, THE ELOHIM
WHO HAS SEATED IN MY HUMAN BODY, MY ONLY
ONE DEUS FATHER WHO COMMANDED,
AND HOLY SPIRIT THAT SPEAKS IN ME….
AND THIS IS WHAT I GAVE WHICH IS ONLY ONE
CLEAN AND HOLY PRAYER, ON CORRECT CALL
AND TRUE ACCEPTANCE OF THE ONLY ONE NAME
THAT I TAUGHT, IN THE HOLY NAME AND
SPIRIT OF MY ONLY ONE DEUS FATHER!!!
O MY ONLY ONE FATHER O DEUS ELOHIM .+.
THAT IS FATHER OF OURS ONLY ONE FATHER DEUS
ELOHIM ABBA AVE O MARIAE .+.
SO FULL OF GRATIAM THE DEUS
IS WITH YOU, BENEDECTAM
ARE YOU AMONG WOMEN AND BENEDECTUM
ARE YOU BY YOUR SON JESUS,
O SANTA MARIAE MOTHER OF DEUS
PRAY FOR THE SOULS, SPIRITS, BODIES, AND LIFE
ESPECIALLY FOR THOSE WHO TRULY AND IN MOST
NEED OF YOUR HELP, CONSOLATION,
AND MISERICORDIA, HAVE MERCY AND SAVE THEM,
O OUR FATHER ONLY ONE FATHER DEUS….
EL NOMENE DEL DEUS PATER DEUS FILIO
EL' DEUS ESPIRITU SANCTO AM..
I AM THE ELOHIM .+. THE ONLY ONE VOICE AND
HOLY SPIRIT OF CHRIST JESUS WHO HAS SPOKEN;
I AM THE ELOHIM .+. THE ONLY ONE DEUS FATHER,
WHO HAS NO DEATH AND EVERLASTING IS MY
HOLY POWER…. YOU WILL SEE THE TRUTH
IN MY HOLY WORD AND ON THESE MESSAGES,
WHICH ARE MY SIGNS AND PROOFS THAT
THE HOLY POWER OF MY SPIRIT IS MOVING;
AND THIS WILL CONTINUE TO HAPPEN AND
WILL BE WITNESSED BY THE PEOPLE
IN THE WHOLE WORLD AT THIS TIME OF MY HOLY
FINAL JUDGEMENT!!! LIKE THE STRONG SHAKE
AND FAST MOVEMENT OF THE SPIRITS OF FOUR
ELEMENTS; WATER, AIR, FIRE, AND EARTH!
THAT WILL CAUSE DEATH TO THE PEOPLE, AND
WILL BRING FAMINE, DIFFICULTY, AND DISEASE,
WHICH WILL BE WEPT ON BY THE PEOPLE
LIVING HERE IN THE WORLD! AND THE SAME
ALSO THAT YOU WILL WITNESS THE FAST
PROLIFERATION AND WIDESPREAD IN THE WHOLE
WORLD OF DIFFERENT KINDS OF DISEASES
WITHOUT CURE, AND THE SPIRIT OF DISEASE
WILL AFFECT OR HIT THE PEOPLE AND THE LIVING
HERE IN THE WORLD; AND THE SPIRIT OF DISEASE
WILL MAKE PEOPLE SUFFER, AND YOU WILL
WEEP BECAUSE OF THE FEELING OF PAIN
AND SUFFERING THAT HAVE COME AND
HAVE AFFECTED YOUR BODY EARTH! AND MOST
OF ALL WHICH IS THE MOST DIFFICULT AND
THE MOST PAINFUL THAT THE PEOPLE
IN THE WHOLE WORLD WILL PASS THROUGH,
ARE THE SPIRITS OF DISEASES WHICH ARE GOING
THROUGH AND AFFECTING THE BODY EARTH
OF THE PEOPLE, THAT THE PAIN AND SUFFERING
WITHOUT COMPARISON WHICH PE*****TE
UP TO THE SOULS WILL BE FELT! AND YOU WILL
LOOK FOR DEATH, BUT I WILL HIDE THE SPIRIT
OF DEATH FROM THE PEOPLE, AND YOU WILL
NOT FIND IT INSTANTLY, WHICH IS THE CAUSE
AND FRUIT OF THE SINS YOU HAD COMMITTED
WHICH YOU DID NOT REPENT, AND MOST OF ALL,
THE DISOBEDIENCE AND VIOLATION THAT
YOU DID TO MY THREE HOLY COMMANDMENTS!!!
THE TRUE ATTITUDE AND WILL OF EACH
OF THE PEOPLE AND SPIRITS WILL BE EXPOSED
AND WILL BE KNOWN TO EACH OTHER; ALL
SECRETS WILL BE DISCLOSED AND EACH TRUTH
WILL BE SEEN; IT WILL BE WITNESSED BY ALL AND
BY THE WHOLE WORLD THAT UNBELIEVABLE
THINGS TO THE EYES OF THE PEOPLE WILL
HAPPEN, WHICH WILL OCCUR HERE ON EARTH
AND IN THE WHOLE WORLD…. THIS IS THE WORD
OF ONLY ONE HOLY SPIRIT, OUR ONLY ONE DEUS
FATHER ELOHIM .+. WHO HAS SEATED AND
IS REPRESENTING IN ME…. FOR THE PEOPLE AND
THE WHOLE WORLD, I AM CALLING ALL OF YOU,
IN THE NAME OF CORRECT OBEDIENCE TO
THE HOLY COMMANDMENT OF OUR ONLY ONE
DEUS FATHER ELOHIM .+. THIS IS THE KEY
OF SALVATION AND HOLY HEAVEN THAT
WAS GIVEN BY OUR ONLY ONE DEUS FATHER
ELOHIM .+. WHO ASKS NOTHING AS EXCHANGE
OR MONEY AS PAYMENT FROM ANYONE….
THE SCRIPTURE AND HOLY WORD OF OUR ONLY
ONE DEUS FATHER ELOHIM IS SPIRITUAL;
THE ONLY ONE CLEAN AND HOLY PRAYER
ABBA AVE O MARIAE .+. IS SPIRITUAL FOOD AND
DRINK OF EACH OF YOUR BODY EARTH AND
SOULS!!! ABBA AVE O MARIAE .+. THE BOLO
WHICH IS A WEAPON, ARMOR, AND SALVATION
THAT I TAUGHT AND GAVE TO THE PEOPLE
FOR THE WHOLE WORLD….
ABBA AVE O MARIAE .+. IS PEACEFULNESS
IN MY HOLY KINGDOM AND LIFE WITH INFINITE JOY
AND GLADNESS THAT I GAVE TO THE SOULS AND
SPIRITS, WHO ARE MY ANGELS AND BELOVED
CHILDREN IN HEAVEN WHERE THE HOLY GLORY
IS EVERLASTING…. ABBA AVE O MARIAE .+.
IS MY ONLY ONE HOLY SPIRIT AND WILL THAT
HAS NO ANY STAIN, WHICH IS THE SOURCE WHEN
I POURED AND HAVE FLOWED IN THE WHOLE
WORLD MY BLESSINGS AND MERCY, THAT SPRANG
FROM MY HOLY LOVE THAT IS EVERLASTING….
ABBA AVE O MARIAE .+. IS MY WORD AND HOLY
SPIRIT, WHICH IS MY COMMANDMENT WHEN
I TAUGHT AND GAVE TO THE PEOPLE
FOR THE SALVATION OF THE SOULS IN THE WHOLE
WORLD!!! THAT YOU MUST SHARE EVERYDAY
THE ONLY ONE CLEAN AND HOLY PRAYER
ABBA AVE O MARIAE .+. THROUGH CORRECT
CALL AND TRUE ACCEPTANCE OF THE ONLY ONE
NAME THAT I TAUGHT, THAT I BE CALLED
IN THE HOLY NAME OF MY ONLY ONE DEUS FATHER
ELOHIM .+. WHO HAS SEATED IN MY BODY EARTH
AND HOLY SPIRIT WHO COMMANDED AND
WHO SPEAKS IN ME; AND THIS IS THE KEY
TO MY HOLY KINGDOM, THE LIFE IN HEAVEN
WITH EVERLASTING AND INFINITE HOLY
GLORY THAT I GAVE TO THE SOULS,
AND SALVATION THAT I TAUGHT TO
THE PEOPLE FOR THE WHOLE WORLD!!!
O MY ONLY ONE FATHER O DEUS ELOHIM .+.
THAT IS FATHER OF OURS ONLY ONE FATHER DEUS
ELOHIM ABBA AVE O MARIAE .+.
SO FULL OF GRATIAM THE DEUS
IS WITH YOU, BENEDECTAM
ARE YOU AMONG WOMEN AND BENEDECTUM
ARE YOU BY YOUR SON JESUS,
O SANTA MARIAE MOTHER OF DEUS
PRAY FOR THE SOULS, SPIRITS, BODIES, AND LIFE
ESPECIALLY FOR THOSE WHO TRULY AND IN MOST
NEED OF YOUR HELP, CONSOLATION,
AND MISERICORDIA, HAVE MERCY AND SAVE THEM,
O OUR FATHER ONLY ONE FATHER DEUS….
EL NOMENE DEL DEUS PATER DEUS FILIO
EL' DEUS ESPIRITU SANCTO AM..

https://youtu.be/aNggooA0nLI-SPANISH
https://youtu.be/HX2XPQGJx64-TAGALOG
https://youtu.be/zEDmx_XwEo4-ITALIANO
https://youtu.be/0E1B_z7IXCw-ENGLISH
FSM retains a valuable asset. Congratulations, Manny San Jose!

Our goal is to enhance public trust in our government by conducting professional, timely, and indepe 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.

30/09/2022

OPA will be posting our monthly Did you Knows for your information! Happy Reading📰!! and Happy Friday!

09/08/2022

‼️📣OPA is requiring everyone to wear a face mask upon entry for the purpose of health safety and protection for everyone in the office. Thank you very much and stay safe!‼️

08/07/2022
Timeline photos 08/07/2022

‼️📣It is that time of the year for us to come together to share, teach and learn from each others and take notes from awesome experts💥 Make time to Register!‼️

Registration for the 33rd APIPA Virtual Conference is now open! Join us from August 29 to September 2, 2022. Register at http://apipa2022.org/

Photos from Yap State Office of the Public Auditor's post 02/06/2022

‼️📣Welcoming our newest team members‼️
We are excited to have new faces in our OPA family with creative and intelligent mindset.
Kamagar gow

09/12/2021

‼💥🗣Today is the International Anti-Corruption Day 2021💥‼
Let us do our share in the continued fight against Corruption in our State of Yap.
📣Have a Merry Christmas🌲🌟 and a Corruption-Free New Year of 2022💯‼️

21/10/2021

‼‼ JOB OPPORTUNITY ‼‼
🗣💥💥 Stop by the Office of the Public Auditor- Yap State on the second floor of the YCA building right across the YCA main office to get an application or swing by the Yap State Government Personnel division at Government Administration Building for more clarification to finalize your decision and apply!
✅Great opportunity to gain knowledge, skills, and experiences.
✅ Friendly environment and an awesome place to begin your journey in the workforce.
🗣💥💥 Do share with your friends and family!!!

Photos from PASAI's post 22/09/2021

Photos from PASAI's post

Photos from PASAI's post 01/06/2021

5.28.21- PASAI Training on Interpersonal Communication

Photos from Yap State Office of the Public Auditor's post 20/05/2021

Yap Office of the Public Auditor delivered back to back Fraud Awareness Briefings to the Yap High School freshmen and sophomores on May 13, and to the juniors and seniors on May 14. The briefings covered some basic techniques in identifying, detecting, and preventing fraud. We would like to thank Yap High School for their participation and assistance.

19/05/2021

Well done to the many staff from 8 who completed the first multi-day audit training delivered by our Directors this week. We look forward to seeing increased compliance in public sector entities as we work towards strengthened accountability, transparency and integrity in government.

PASAI thanks New Zealand Ministry of Foreign Affairs and Trade and Australian Government Department of Foreign Affairs and Trade for their support.

Photos from PASAI's post 19/05/2021

Photos from PASAI's post

Photos from PASAI's post 19/05/2021

Photos from PASAI's post

Photos from PASAI's post 19/05/2021

Photos from PASAI's post

Photos from PASAI's post 21/04/2021

Photos from PASAI's post

08/03/2021

Happy International Women's Day OPA WOMEN!!!

06/03/2021

IWD

We celebrate International Women's Day 2021, the achievements of women and their contribution to with a series of inspirational quotes from women leaders in the Pacific region. Featured today is Annie Subactagin Matto, Director Monitoring, Evaluation and Reporting, PASAI.

30/12/2020

Happy 2021 to Everyone from Yap OPA!

02/11/2020

11.02.20 even though the Yap State is observing the FSM Independence Day on this day, Yap OPA is taking a training on this holiday on "Auditing Grants" for 3 weeks morning session until the 19th.
==Purpose of this training is:
1. Understand the full grants management process and current regulatory requirements governing grants
2. Identify the role of auditors in providing guidance and feedback to grant managers
3. Identify options for audit objectives and procedures that are achievable and will provide timely, useful information.
4. Identify issues beyond compliance that need to be audited
==Instructor is Mr. ROBERT ADACHI, a recipient of numerous awards:
×× President's Council for integrity and efficiency awards foe excellence
×× EPA Gold medals for commendable service to the agency
××OIG Honor award for exceptional contributions
××former director of forwncis audits for the EPA Office of inspector general

27/10/2020

Starting 0ct.27 to 30, also from Nov.23 to 27 from 8am to 11am, Yap OPA are and will be engaging in a training with PASAI on the Communication Training: Strategy and Implementation.
The aim of this training are:
1. To enable participants to apply the learnings from the trainings in their daily practices in their respective SAI
2. To discuss any emerging challenges and provide support with solutions to implementation in each SAI
3. To help each SAI develop or implemented their communication strategy or plan.

21/10/2020

10.21.20 afternoon in-house training by Mr. Ilaitia Varani, Yap OPA audit manager, on financial audit workpaper standards to the OPA auditor division.

20/10/2020

Yap OPA is taking on a virtual seminar this morning on "Auditing COVID spending in the Pacific Islands".

16/10/2020

10.14.20 Respect to the fallen warrior, who lived her life fighting injustice and being the voice for those in need in our community. Yap OPA salutes your bravery and commitment, Rachelle Bergeron-Hammerling!

01/10/2020

For your information

acfeinsights.com 18/09/2020

Member Spotlight: Sophia H. Pretrick, CFE — ACFE Insights

Congrats to Sophia H. Pretrick , Yap OPA is very happy and proud of your accomplishment!👏👍

acfeinsights.com Sophia H. Pretrick, CFE, is the investigative advisor in the Compliance Investigation Division of the Office of the Pohnpei State Public Auditor in the Federated States of Micronesia (FSM). Here's how being a member of the ACFE has helped her career.

15/09/2020

Yap OPA is participating in the 6 days (14-21 September 2020) virtual training program on Tier 1: Fundamentals of Public Sector Auditing. There are about 48 participants from across the North to South Pacific including American Samoa, the FSM states of Chuuk and Yap, Fiji, Guam, Marshall Islands, Solomon Islands, and Vanuatu.
The objective is to enhance knowledge of the staff of SAIs and those who are new to the public sector auditing profession and to gain an understanding of the role of the SAIs as public sector auditors. Participants should be able to take away from the training the followings:
• Understanding the framework and elements of public sector auditing
• What makes up the public sector/structures
• Key stakeholders
• Role of SAI Heads and staff
• Ethical responsibilities of SAIs
• Audit process importance

pasai.org 15/09/2020

Pacific Government Auditors Strengthen Knowledge of Public Sector Auditing — PASAI

pasai.org Auckland, New Zealand : The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering its online training, Tier 1: Fundamentals of Public Sector Auditing, to strengthen public sector auditors’ knowledge and awareness of their critical role in improving accountability, transparen...

12/08/2020

In the mid of 2nd week, Yap OPA is still engaging in the first-ever APIPA 2020 virtual conference
Gaining knowledge, enhancing skillset, and spreading the importance of transparency and accountability throughout the 11 time zones.

12/08/2020

PASAI

Audit quality plays an essential role in maintaining confidence in the assurance of the independent audit process.

The PASAI Secretariat team is delivering a presentation on Quality Assurance at the APIPA 2020 Conference on Thursday, 13 August.

Our speakers include: Esther Lameko-Poutoa (Chief Executive PASAI), Sarah Markley (Director - International Engagement, Office of the Auditor-General New Zealand) and Nick Johnston (Director - Quality Assurance, Office of the Auditor-General New Zealand).

Join us tomorrow for an interesting session on audit quality, quality control and quality assurance. Register here: www.apipa2020.org

07/08/2020

Photos from Yap State Office of the Public Auditor's post

06/08/2020

Yap OPA on the first week of APIPA 31st Annual Virtual Conference 🙌

28/07/2020

Job Well Done Yap CID! 👏👏

Thanks to the staff of the Yap State Office of the Public Auditor (Yap OPA) and specifically its Compliance Investigation Division (CID) for being our guest presenters today for our 2020 Summer Session!

For more information on the work of the CID and Yap OPA, visit their website at audityap.org

22/07/2020

3rd Quarter Newsletter for Yap OPA!

09/06/2020

Late post.. 2nd Quarter Newsletter for Yap OPA!

05/06/2020

New member to the Yap State OPA!

08/05/2020

Late post... 1st Newsletter Quarter for OPA- Yap!

fraud-magazine.com 17/03/2020

Coronavirus fraudsters add to the anxiety and misery

Fake news and false hopes are just a few of the things fraudsters are using in their attempt to benefit from the fear and panic caused by CoViD-19.

https://www.fraud-magazine.com/article.aspx?id=4295010402&mkt_tok=eyJpIjoiTVdZeVpXTXlOMlF6T0RGaSIsInQiOiJoVUdKUkgrdzZ1a3RJU2VWc2VTQld1MXlHMUdJMTBrNHdzUVJ6SWFYaWtcL3hpbG1GZXptS05KVGxNVTV1NTh6aDlJR3JYRWdvR2xNbUp6ZGRpdTRmU1ByOVNxSVJ6bVh2aTZ4aW5EUFkwNzdGNFpoK2VcLzFUaEpjVDZ4UGlYZVZ2RmdVXC9iWjFnWThrWW41akhvenc3c1E9PSJ9

fraud-magazine.com The growing pandemic of coronavirus disease 2019 (COVID-19) is a global concern. It threatens to disrupt everything from international travel and supply chains to health care operations and the global economy. Like other natural disasters, the outbreak has also become an opportunity for fraudsters t...

19/12/2019
03/12/2019

www.acfe.com

"The board of directors and top management and personnel
at all levels of the organization — including every level
of management, staff, and internal auditors — have
responsibility for managing fraud risk."

The Fraud Risk Management Guide Executive Summary provides an overview of the benefits of establishing strong anti-fraud policies and controls. You can access it at this link: http://www.acfe.com/fraudrisktools/COSO-Fraud-Risk-Management-Guide-Executive-Summary.pdf

acfe.com

02/12/2019
24/10/2019

Telephone

Address


Colonia
96943

Opening Hours

Monday 08:00 - 17:00
Tuesday 08:00 - 17:00
Wednesday 08:00 - 17:00
Thursday 08:00 - 17:00
Friday 08:00 - 17:00

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