Conduct cooperative financial and performance audits

PASAI will conduct cooperative financial and performance audits by: (a) conducting cooperative financial audits; (b) conducting cooperative performance audits, including environmental audits; and (c) supporting a sub-regional auditing approach for Kiribati, Nauru and Tuvalu, with the possible later inclusion of other countries.
 
Cooperative audits
Cooperative audits involve multiple institutions working together on a single audit with the guidance of international experts to not only raise the capacity of SAIs but also produce high quality joint audit reports and individual national reports. SAI Heads will authorize individual reports. The joint cooperative audit report might identify common regional matters which the Pacific Island Forum, regional governments, fund donors and other stakeholders may wish to address through regional cooperation.
 
The topics for cooperative audits will be determined by the Governing Board, however, SAIs will decide whether to participate. While cooperative audit team members will work mainly in their own jurisdiction, the team will however come together at the planning and reporting stages to obtain maximum guidance from the experts.

 Cooperative Performance Audit - Management of Solid Waste: Report-back meeting, 8 – 15 April 2010, Nadi, Fiji


 Cooperative Performance Audit - Access to Safe Drinking Water: Planning Meeting, 30 August – 4 September, Nadi, Fiji


Subregional Audit Support (SAS)
The SAS Program has been introduced for Kiribati, Nauru and Tuvalu. The objective is to enable the public accounts of these countries to be audited to uniformly high standards in a timely manner. The program will also strengthen in-country public financial management capacity and enhance accountability mechanisms.
 
The program will establish an SAS team which will work with the  SAIs of the 3 countries to primarily conduct financial audits. SAS team members will be seconded from each SAI  and will be led by experts with practical auditing and training experience.

 SAS Evaluation and Planning Committee, 17-18 May 2010, Suva, Fiji