Pacific Association of Supreme
Audit Institutions
Sydney, Australia, November 2000
Conscious of the common cultural, social, economic and political relationships of the peoples of the Pacific Island Nations
Convinced of the need for the Governments to attain their objectives with due regard to accountability and transparency of objectives, and consequently public accounts, and the necessity for the public audit to ensure the efficient, effective, economic and environmentally safe utilisation of public resources
Recognising the Fiji Accords of 1998 as a living document that needs constant support and enhancement
Members of the South Pacific Association of Supreme Audit Institutions (SPASAI) endorsed the following Accords in the Congress held in Sydney, Australia in November 2000:
SAIs should recognise that their most visible contribution to improvement in accountability is made through their reports to Parliament.
SAIs should recognise that acceptance of audit recommendations and improvements in accountability are more likely to occur in a climate, which is favourable towards accountability. SAIs can actively encourage the development of a favourable climate through means that include education of elected representatives, consideration of international funding arrangements, and having regard for local societal accountabilities.
SAIs can achieve a more ready acceptance of their reports and recommendations when these are written from a broad perspective and acknowledge positive aspects and improvements as well as negative aspects and deteriorations.
Consistent with the views of professional accounting bodies, before accepting audit appointments, SAIs should consider closely any conditions that might impose undue restrictions on audit scope, impinge upon audit independence, or unduly limit operational independence.
SAIs should recognise that efforts to strengthen their audit independence are more likely to enjoy a positive reception when these are accompanied by a corresponding extension to the arrangements for the accountability of the SAI.
In considering resource and staffing problems, SAIs should recognise that most SAIs face similar issues and that benefits can be gained by sharing freely experiences of successful and unsuccessful strategies. Nonetheless, such issues should be addressed having regard for the societal context in which each SAI operates.