The Nauru government has blamed long delays for completed public audits on a lack of qualified staff.
The Department of Audit just tabled the public accounts from 2013/2014 in parliament.
The move had been hailed by the Nauru government as a sign of its commitment to transparency and accountability.
The department was being helped by the Pacific Association of Supreme Audit Institutions and the delayed audit report for 2014/2015 would now get to parliament in September.
The 2015/2016 report would be completed by December 2017.