Pacific Association of Supreme
Audit Institutions
Rarotonga, Cook Islands, May 2002
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 utilization of public resources
Recognising the Sydney Accords of 2000 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 at the Congress held in Rarotonga, Cook Islands, May 2002.
SAIs should continue to promote the 8 principles of accountability ratified by the Finance and Economic Minister's Forum in 1997.
SAIs should encourage Parliament to strengthen their mandate to include all types of audits, covering all public sector agencies.
SAIs should recognize the benefits that can be obtained by the introduction and implementation of a Code of Conduct for Parliamentarians and the Public Service.
SAIs should encourage Parliaments to promote the independence of Audit Offices, including the provision of recruitment and appropriate funding to carry out their mandate.
SAIs should explore legislative means to ensure that audit reports are given timely reviews by Parliament or its Committees.
SAIs should work closely with key government agencies responsible for public sector reforms with a focus on accountability and good governance.
SAIs should recognize the importance of developing a staff retention strategy to ensure the competency and capacity to undertake their mandate.
SAIs should co-operate to share information, knowledge and skills, as we develop performance auditing in our Offices.
SAIs should encourage Government's to ensure that auditees have access to the necessary financial management resources to prepare quality and timely reports.