The Department of Finance and Administration (DoFA) works hand-in-hand with its Finance Offices in each of the four states — Chuuk, Kosrae, Pohnpei, and Yap. These state offices are the frontline for public financial management, ensuring that revenues are collected, expenditures are controlled, and services are delivered close to citizens. Together with the National Government, they help strengthen accountability and ensure that every dollar spent supports the well-being and development of the Federated States of Micronesia.