
Two officers from the Office of the Auditor General, Government of Tuvalu spent more than two weeks on Niutao Island carrying out a detailed audit of the Kaupule o Niutao’s Financial Statements for 2023–2025. The team reviewed financial records, procurement processes, revenue management, and compliance with national financial regulations.
Their extended stay allowed for a thorough assessment of the Kaupule’s financial systems, including verification of past transactions and follow‑up on previous audit recommendations. Kaupule staff provided full cooperation throughout the process.
These auditing works are essential for strengthening transparency, accountability, and good governance within the Kaupule. They help ensure that public funds are managed responsibly and in line with the Tuvalu Government’s financial management standards. The audit also supports improved planning, better service delivery, and readiness for future national reviews.
The final audit report will guide the Kaupule in addressing gaps, enhancing internal controls, and reinforcing public trust in the management of island resources.


