Pacific Association of Supreme
Audit Institutions
Apia, Samoa, May 2004
Recognising the Rarotonga Accords of 2002 as a living document that needs constant support and enhancement
Members of the South Pacific Association of Supreme Audit Institutions (SPASAI) re-emphasized the need to up-hold the following Accords at the Congress held in Apia, Samoa, May 2004.
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 incorporate all types of audits including performance and environment audits.
SAIs should recognize the benefits that can be obtained by the introduction and implementation of a Performance Management System within the Public Sector.
SAIs should encourage Parliaments to implement legislation and policies that would strengthen the independence of Audit Offices including the provision of recruitment and appropriate funding to carry our their mandate.
SAIs should work closely with key government agencies responsible for public sector reforms with a focus on transparency, accountability and good governance.
SAIs should recognize the importance of developing a staff retention strategy to ensure the sustainability of qualified, experienced and competent staff to undertake their mandate.
SAIs should develop an effective network and appropriate IT facilities to share information, knowledge and skills.
Promoting accountability and transparency in public financial management for achieving good governance.
SAIs should ensure the sustainability of the Long Term Regional Training Programme (LTRTP) through mutual co-operation and sharing of expertise and resources.
SAIs should ensure that INTOSAI Standards, International Standards on Auditing (ISA and other promulgations) and the Government Auditing Standards (the "Yellow Book") are observed by SPASAI members subject to domestic legislations and auditing standards.
SAIs should ensure that adequate assistance and resources are given to governments to fight corruption and trans-national crimes e.g. money laundering.