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PASAI Independence Resource Kit

Excerpt from the CBC website at : http://www.intosaicbc.org/pasai-independence-resource-kit/

PASAI has prepared this independence resource kit under as one of its strategic priority to strengthen SAI independence, and for the benefit of its members. The resource kit is now available on PASAI’s website, for use by SAI’s in the Pacific but also more widely. PASAI will update the kit to reflect development in SAI independence both in the Pacific and globally. Please read more on the PASAI page in the main menu on CBCs website or go to PASAIs website to find out more: http://www.pasai.org/introduction

 

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Retaining Staff - We train them and then they leave!

Excerpt from the CBC website at : http://www.intosaicbc.org/retaining-staff/

As we implement the ISSAIs, especially the financial audit ISSAIs, we need professional staff but how do we train and re-train them? In one way or other this was a constant refrain in the formal and informal discussions at the recent Congress in Abu Dhabi. Once we have trained people, and especially once they have professional accounting qualifications, how do we pay enough to keep staff. This is not an easy one to solve and is something Auditors-General and Senior Managers wrestle with across the SAI community. But there are some solutions which I have seen work.

At base, it is important to understand the market in which a SAI operates. What is the going rate in the private sector or in other parts of the public sector for qualified accountants or auditors? It is useful to engage a consultancy body with experience of carrying out such comparator exercises? In one country where we did this the comparators were some of the private sector firms but also the Revenue Authority. Knowing the going rate is a useful starting point. A SAI may not need to match the private sector completely because working in the public sector brings many other benefits which are not available to the private sector – usually better pensions, access to wider training opportunities, longer holidays and shorter days, better job protection, a wider variety of work, and the public sector ethos of contributing to wider social benefits. However, having hard data of this kind makes it easier to make a defensible case for salary uplifts (if warranted) with Parliaments and Ministries of Finance.

In situations where a SAI needs to follow public sector wide salary bands, then it can be difficult to make a special case for improvements to the salaries of SAI staff. Again data on turnover or problems with recruiting qualified staff should be collected to help substantiate claims. But equally a SAI can forge links with other key public sector bodies needing to employ qualified financial experts for example the Ministry of Finance, Revenue Authority and Internal Audit Services and make a joint proposal to the Public Service Board or equivalent putting the case for a more market responsive salary scale for financial staff. Such cases can be made stronger if the SAI shows how recruiting qualified financial staff can generate efficiencies and not just lead to an increased staffing bill.

Where the SAI is a training organisation, then it risks losing a proportion of these staff once they gain their professional qualification. The UK NAO provides for this risk by training more than it wishes to eventually retain – recognising that even during training such staff are productive and play a major role in carrying out the routine aspects of the annual audits. At the same time, it is important that these trainees are well supported and motivated during training so that they can see a satisfying career in the NAO when they become qualified. Early in their career we seek to expose these newly qualified staff to a wide range of interesting assignments, to continue to invest in their professional development and to make sure they feel valued members of the organisation. In Rwanda a number of years ago, a colleague asked one of the shining middle-manager stars what it would take from the SAI to keep people like him in the office, as she had identified him as just the type of person the office would need in order to keep progressing. His reply was that a recognition such as that would go a long way. If he only knew that top management saw him as an important part of the office’s development and that they were willing to invest in him that would make a difference. He said nothing about the salary.

It is also sometimes practical to make sure that the accountancy or audit qualification offered by the SAI is one which is oriented to the public sector (so making private sector poaching less likely). In other situations, a SAI may choose to offer staff accounting or auditing certificates or diplomas which are at sub-professional level with only a few being taken through the full courses needed to become full members of the professional associations.

But staff will leave – and it is important that their leaving is managed well. They can be important ambassadors for the SAI when they move elsewhere, they can make useful contributions to improving public financial management elsewhere and in some cases they may want to come back with new skills and experiences into more senior roles in the SAI. It can be a win-win!

David Goldsworthy

Former Head of Technical Cooperation and International Relations , National Audit Office - ‎United Kingdom

Building capacity of auditors on Public Procurement

The Controller and Auditor-General of Samoa Fuimaono Camillo Afele is hosting the Pacific regional program on compliance audit of public procurement which is part of an international capacity building program developed and delivered jointly by the INTOSAI Development Initiative (IDI) and the Pacific Association of Supreme Audit Institutions (PASAI). 

Twenty-two auditors from Cook Islands, Fiji, Federated States of Micronesia, State of Pohnpei FSM, Papua New Guinea, Republic of Marshall Islands, Samoa, Solomon Islands, Tonga and Tuvalu are participating in this week-long review meeting, which commenced Thursday 15 December and will end on Tuesday 20 December 2016. 

The keynote speaker Honorable Salā Fata Pinati (Minister for Audit Office) formally opened this regional meeting by highlighting the important role that Supreme Audit Institutions (SAIs) play in ensuring accountable and transparent government procurement practices. The Controller and Auditor-General of Samoa also commented that “This regional program is the first being delivered in the global INTOSAI region and I am pleased to host it, because the subject matter of public procurement is a significant matter which affects all areas of public service delivery which my office is mandated to do.” 

The programme follows the co-operative audit approach with the main objective to support SAIs in moving towards International Standards of Supreme Audit Institutions (ISSAIs) compliance in the conduct of compliance audits. At this review meeting the participating teams obtained feedback from the facilitators/resource persons in relation to their draft audit reports and throughout the week teams were given the opportunity to enhance and improve their draft reports. The facilitators and resource persons for this review meeting is Mr Md Shofiqul Islam IDI program manager for PASAI, Ms Ingvild Gulbrandsen SAI Norway, Mr Ibrahim Aiman SAI Maldives, Ms Violet Roebeck-Fasavalu SAI Samoa and PASAI Director Technical Support, A’eau Agnes Tuiai-Aruwafu. The programme, which is part of the global ISSAI implementation initiative or 3i programme, spans a period of two years and provides blended support solutions by supporting participants in sustainably enhancing their professional and organisational capacity to audit more effectively public procurement. 

PASAI is the overarching regional working group of Supreme Audit Institutions in the Pacific region. We have 28 members that we work with to promote transparent and efficient use of public sector resources with the aim to make a difference to the lives of our citizens. The IDI acts as the capacity development secretariat of the INTOSAI (International Organization of Supreme Audit Institutions) which comprises of 192 SAIs. PASAI is a regional organisation of INTOSAI, which operates as an umbrella organisation for the external government audit community and has a worldwide global affiliation with SAIs around the world. 

PASAI acknowledged the financial support and collaborative ongoing joint partnership with IDI and the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) including the Samoa Audit Office. 

L-R: Keynote Speaker Honorable Minister of Audit Office – Hon. Salā Fata Pinati, Controller & Auditor-General –Fuimaono Afele, INTOSAI Development Initiative (IDI) Program Manager PASAI region, Mr Md Shofiqul Islam 

L-R: Keynote Speaker Honorable Minister of Audit Office – Hon. Salā Fata Pinati, Controller & Auditor-General –Fuimaono Afele, INTOSAI Development Initiative (IDI) Program Manager PASAI region, Mr Md Shofiqul Islam 

Review Meeting participants 

Review Meeting participants 

Regional Workshop on Strengthening Oversight Functions of Public Financial Management through Internal and External Audit, held in Honiara, Solomon Islands

The Auditor-General’s Office of Solomon Islands (OAG) together with the Pacific Association of Supreme Audit Institutions (PASAI) and the Pacific Financial Technical Centre (PFTAC) hosted a Pacific regional workshop in Honiara, Solomon Islands from 5 to 9 December 2016 at the Heritage Hotel. The theme of this joint PASAI/PFTAC workshop ‘Strengthening Oversight Functions of Public Financial Management through Internal and External Audit’, is the first in the Pacific region where the objective was to impart knowledge about the critical roles played by External Audit (Audit Offices or also known as Supreme Audit Institutions (SAIs) and Internal Audit to improve and contribute to strengthening Public Financial Management to enhance the ability of governments to deliver key services to its citizens.

Twenty-seven auditors from respective SAIs (external audit) and Government Internal Audit divisions/agencies participated in this week-long workshop representing seven Pacific countries

– Cook Islands, Fiji, Papua New Guinea, Samoa, Solomon Islands, Tonga and Vanuatu. Participants were encouraged to consider co-operation and co-ordination with each other to maximize the benefits gained from working together. Towards the end of the workshop participants from internal and external audit offices of each country spent time to discuss possible collaboration and presented joint country strategies on avenues where they can work together. PASAI/PFTAC will continue to encourage this collaboration through follow up and continuing dialogue with these auditors.

In his opening remarks, the Solomon Islands Auditor-General Mr Peter Lokay stated “This first regional collaboration between Internal Auditors and External auditor is significant because it will promote good governance through contributions to accountability and transparency in the use of public resources, as well as to promote efficient, effective and economic public administration, to make a difference to the lives of our people in the Pacific.

The regional workshop was developed and delivered by a highly experienced team including PASAI’s Director of Technical Support, Agnes Aruwafu (External Audit expert), Sue Morrison (Internal Audit expert), Chita Marzan, PFTAC’s PFM Expert together with invaluable input from Mr Paul Apps, Past President/Board of Directors of the Institute of Internal Audit [IIA

Australia]. A session was also delivered by Mr Mark Thompson and Vance Hetariki from Teammate Wolters Kluwer.

PASAI commended the Solomon Islands Office of the Auditor-General for their excellent support and for making this workshop a great success. This included arranging for delegates to be a part of the national “Walk Against Corruption” with them on International Anti-Corruption Day, 9th December and witnessing the launch of the National Anti-Corruption Strategy by the onourable Prime Minister Mr Manasseh Sogavare.

PASAI acknowledged the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the collaborative ongoing joint regional partnership with PFTAC.

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Workshop participants

Pacific Auditors participated in the “Walk Against Corruption” to celebrate International Anti-Corruption Day 9th December 2016 with OAG Solomon Islands. Photo taken with Solomon Islands Honourable Prime Minister and Auditor General of Solomon Islan…

Pacific Auditors participated in the “Walk Against Corruption” to celebrate International Anti-Corruption Day 9th December 2016 with OAG Solomon Islands. Photo taken with Solomon Islands Honourable Prime Minister and Auditor General of Solomon Islands 

International Anti-Corruption Day

Pacific Association of Supreme Audit Institutions (PASAI) Members Join the Global Fight against Corruption on International Anti-Corruption Day, 9 December 2016

During the PASAI 19th Congress in August 2016 in Pohnpei, Federated State of Micronesia, Pacific Auditors-General and Public Auditors as Heads of Supreme Audit Institutions (SAIs)  unanimously agreed for SAIs to participate incelebrating the “International Anti-Corruption Day”, 9th December 2016, as part of the global fight against corruption.  This was in line with the PASAI Congress Theme, “Fishing Together for a Pacific Free of Corruption and Poverty”. 

Today, all around the Pacific, PASAI members will be taking part to show their support and commitment to this important day, contributing towards achieving SDG 16 of the 2030 Agenda.  Activities that SAIs are planning to undertake will include school essay writing competitions, float competitions, market days, press conferences, media releases, publication of audit reports and many more as SAIs join many other organisations around the Pacific on International Anti-Corruption Day.

The United Nations stated, “Every year $1 trillion is paid in bribes while an estimated $2.6 trillion are stolen annually through corruption – a sum equivalent to more than 5 percent of the global GDP.  In developing countries, according to the United Nations Development Programme, funds lost to corruption are estimated at 10 times the amount of the official development assistance”. 

Supreme Audit Institutions (SAIs) play an important role in the fight against corruption not only in the Pacific but globally as watchdogs of the public purse.  Pacific SAIs can also contribute by advocating for legislative changes to strengthen national systems and institutions to fight corruption, working more closely with other government agencies, increasing public awareness of the issues through its audit reports and engaging with stakeholders in the fight against corruption and poverty.

PASAI Chairman and Public Auditor of Pohnpei State, Federated States of Micronesia, Mr Ihlen Joseph, commented that “the fight against corruption starts with our youth, if we can educate them early, they can contribute to building a culture and a society free of corruption and poverty”.  Mr Joseph leads the way in this initiative with the Pohnpei State Office of the Public Auditor (OPA) hosting an essay contest for high schools, and a float/parade contest for youth groups on the 9th December 2016.  Pohnpei OPA received financial assistance from the United Nations Development Programme Funding specifically for “International Anti-Corruption Day”. 

PASAI Secretary-General, and Controller and Auditor-General of New Zealand, Ms Lyn Provost emphasised that, “the fight against corruption requires collaboration and co-operation between SAIs, national institutions, anti-corruption agencies, civil societies, media organisations and the public at large.  Corruption is a serious crime that can undermine social and economic development in all societies. No country, region or community is immune.  We therefore have to be vigilant and to work together as a region and as organisations to do our part to address this epidemic that stifles economic development, prosperity and democracy”.

‘Communicating and Promoting Value and Benefits of SAI Workshop’ Suva, Fiji

The Pacific Association of Supreme Audit Institutions (PASAI) together with the Fiji Office of the Auditor-General (OAG) conducted the ‘Communicating and Promoting Value and Benefits of Supreme Audit Institutions (SAIs)’ workshop in Suva, Fiji on 5 – 9 December 2016. This was the third communications workshop delivered by PASAI this year, as part of its programme on communicating the value and benefits of SAIs. The OAG’s Directors and senior management attended the workshop with 30 participants.

Mr. Sairusi Dukuno, OAG Director of Corporate Services opened the workshop, welcoming the special guest speaker, Permanent Secretary of the Ministry of Economy, Ms Makereta Konrote, PASAI facilitators and workshop participants. Referring to the strategic priorities of the OAG, Mr Dukuno stated, “One of its strategic objectives is to motivate personnel to achieve their potential and nurture a conducive environment for professional and personal development through facilitating continuous learning and development programs for all levels. This five day workshop is a part of the continuous learning.”

Special guest speaker, Ms Konrote gave an encouraging speech, emphasising the important role that the OAG plays in keeping public officers responsible and accountable in how public funds are used. She referred to the principles in the International Standards of Supreme Audit Institutions (ISSAI) 12: The Value and Benefits of SAIs – making a difference to the lives of citizens, in her keynote speech. “Dissemination of information to citizens including Parliament and other stakeholders is crucial, so a comprehensive, clear and well-defined Communication Strategy will go a long way to achieving this objective. As auditors, you will also learn the core elements that need to be included while writing reports and the ability to convey information in an accurate, concise and a clear manner. We welcome strengthening of these skills and look forward to seeing the improvements in future reports from the Auditor General,” she said.

The workshop participants were enthusiastically engaged in sessions that included topics such as ‘Identifying SAI Stakeholders’, ‘Stakeholder Engagement’, ‘Communication Strategy Implementation’, ‘Report writing processes’, ‘Writing concisely’, and ‘Dealing with the Media’. The sessions were facilitated by PASAI Director of Practice Development, Sinaroseta Palamo- Iosefo and Communications Adviser, Tina Vaka.

PASAI acknowledges the support from the Fiji OAG in organising the workshop, and the valued support from the Australian Department of Foreign Affairs and Trade and the NZ Ministry of Foreign Affairs and Trade.


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Photo: Fiji Office of the Auditor-General Directors and Senior management staff with the Permanent Secretary of Ministry of Economy, Ms Makereta Konrote (front row, second from the right) and PASAI workshop facilitators.

INTOSAI Leading by Example in Performance Measurement

In a historic day for public external auditing, the International Congress of Supreme Audit Institutions today unanimously adopted the SAI Performance Measurement Framework (PMF) as an official INTOSAI document. The SAI PMF is a holistic and evidence-based tool supporting the professionalization of SAIs. It enables SAIs to live up to public expectations of being credible institutions, and to measure and report on their performance.

The need for a framework to support SAIs to better measure their performance was identified at the 2010 INTOSAI Congress in South Africa. The INTOSAI Working Group on the Value and Benefits of SAIs was given the role, and a task team of volunteer SAIs and Donors established. SAI PMF development, consultation and piloting was coordinated by the INTOSAI-Donor Secretariat in the INTOSAI Development Initiative (IDI). INTOSAI published a Pilot Version of the SAI PMF in 2013, which was piloted in more than 20 volunteer SAIs from Brazil to Nepal (being the first to publish its assessment), and from Burkina Faso to the Slovak Republic during 2013-15. Experience from the pilot assessments, and global consultation, led to extensive lessons learnt and ultimately development and approval of the SAI PMF.

INTOSAI also gave its support to the SAI PMF Implementation Strategy for 2017-19, including the INTOSAI Capacity Building Committee taking on the role of INTOSAI strategic governance lead and a new SAI PMF unit within IDI taking the role of the operational lead for SAI PMF support. This will ensure SAI PMF is firmly anchored within INTOSAI, and provide support to SAI PMF as a tool that all heads of SAIs are encouraged to utilise, on a voluntary basis.

Meanwhile, SAIs around the world continue to utilise SAI PMF to support needs assessments, strategic planning and performance management. In 2016, Sierra Leone became the first country to conduct a repeat assessment, through peer review, providing objective evidence of performance improvement since its first assessment in 2012. In November, New Zealand completed its self-assessment, tabling a summary of the report in Parliament and publishing the assessment in full. Auditor General Lyn Provost noted that "the results were largely as expected, which is pleasing. However, the assessment has also identified a few areas which require more focus within our SAI, which should lead to further improvements in our performance".

Throughout 2016, SAIs across the Pacific have worked together, with support from IDI, to undertake peer-assessments through a coordinated, regional approach.

The development and piloting of SAI PMF represented a successful partnership effort between INTOSAI and the donor community. The INTOSAI-Donor Cooperation, involving INTOSAI and 23 international development partners, provided significant funding and strategic advice, built on experience from similar tools such as the Public expenditure and Financial Accountability (PEFA) framework. Individual assessments in different countries have been resourced by combinations of SAI's own resources, in-kind support from peer SAIs, and donor funding, especially from the Inter-American Development Bank in Latin America and the Caribbean. The Donor Community will remain involved in SAI PMF implementation, through voluntary membership of a SAI PMF Independent Advisory Committee, as well as by supporting implementation efforts at the regional and country level.

Contact Details

SAI PMF Secretariat in IDI: saipmf@idi.no

http://www.idi.no/artikkel.aspx?MId1=102&AId=704

Building Capacity to Effectively Audit the Management of Public Assets

The Auditor-General’s Office of Papua New Guinea (PNG) together with the Pacific Association of Supreme Audit Institutions (PASAI) hosted a workshop in Port Moresby from 21 to 25 November 2016 at the Lamana Hotel. The theme of the workshop, ‘Building Capacity to Effectively Audit the Management of Public Assets’, emphasised that the risks to Pacific Island Countries and Territories governments of poorly managed public assets / resources are significant and material. Supreme Audit Institutions (SAIs) play an important role to improve the management of public assets resources, which is critical for the ability of governments to deliver key services to its citizens. The PNG Auditor-General Mr Philip Nauga commented that “this workshop is relevant and important for our office because it aligns with the PNG Vision 2050 National Government plan to reduce corruption including the mismanagement and misuse of public assets and resources”. Such comments echo similar concepts from SAIs in the Pacific region.

The workshop covered a range of technical topics from the asset life cycle, the four main stages of asset management decisions, determining the feasibility of a performance audit on this topic, to linking audits to SDGs and National Development plans and strategic audit planning of asset management audits

The knowledge gained by participants from this workshop will help them to plan and carry out an audit on assets management, with value added recommendations to their respective government.

Twenty two representatives from 15 SAIs attended this week-long workshop - Papua New Guinea, American Samoa, Cook Islands, Fiji, the Federated States of Micronesia’s States of Chuuk, Pohnpei, Kosrae, and Yap, Kiribati, Marshall Islands, Palau, Samoa, Solomon Islands, Tonga and Tuvalu. For the first time in PASAI programs, a representative from the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) attended and this was possible through PASAI’s Memorandum of Understanding with AFROSAI-E to share resources and knowledge. The regional workshop was developed and delivered by a team of highly experienced PASAI consultants from Kerry McGovern and Associates (Ms Kerry McGovern, Dr Penny Burns and Ms Michelle Maschmedt) all with extensive experience in public sector asset management and working in the Pacific Islands. The workshop was delivered using a blended learning approach which consisted of class room lectures, exercises and two study tours to major infrastructure public assets such as PNG National Airport Corporation and the PNG National Football Stadium. Both these study tours provided a practical implementation of the content taught during each of these days, to enhance their understanding. The feedback from participants was positive and they enjoyed the variety of teaching approaches.

The workshop ended with the presentation of certificates to participants by the PNG Auditor- General together with Mr Dylan Roux, First Secretary, Australian High Commission, Papua New Guinea.

PASAI commended the PNG Office of the Auditor-General for their excellent support and for making this workshop a great success including their world-class hospitality.

PASAI acknowledge the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT), and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

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Workshop participants

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First Study Tour – National Airport Corporation, Day 2 of the workshop

Promoting better governance, accountability and transparency for Pohnpei State

The Pohnpei State Office of the Public Auditor (OPA) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI) hosted a five day workshop in Pohnpei from 21 – 25 November 2016 for Members of the Legislature, Audit Entities, Public Auditors of Federated State of Micronesia, Chief Executives of Local Government, and other stakeholders including media and civil society organizations, in Pohnpei. The workshop is in line with one of PASAI’s strategic priorities, “to advocate on behalf of its members to strengthen governance, transparency and accountability.”

Legislative committees play an important role in the scrutiny of audit reports and providing oversight over the use and management of public resources. The workshop was opened by the Vice Speaker of the Pohnpei State, the Honorable Nixom Soram, “who extended a warm welcome to members of the legislature, the Pohnpei State Public Auditor, Iso Ihlen Joseph, his staff, and the PASAI delegation for holding such a valuable workshop for its members”. Vice Speaker, Hon Nixom Soram in his opening address commented, “as legislators our role is to ensure monies are expended correctly, once they are expended, we must ensure they are accurately accounted for, if not, we turn to the auditors. That is why we need the help of auditors”. Members of Legislative Committees who attended the first two days also commented, “the workshop was informative and extremely useful for their roles as oversight committees, and as members of the legislature”.

The first two days of the workshop was the programme for members of the Legislature and was attended by 17 members. The topics covered included an overview about the role of PASAI, the status of accountability and transparency in the Pacific, the value and benefits of Supreme Audit Institutions or Offices of Public Auditors, public accountability framework of the Pohnpei State, its budget process, fraud awareness and the audit findings of OPA.

The final three days were for the second group comprising of Cabinet Members, staff of audit entities including finance and administration staff, the Public Auditor of Kosrae State and his staff, which started their session on Wednesday and attended by 27 participants. The Governor of Pohnpei State, the Honorable Marcelo K Peterson, welcomed the second group, and in his opening remarks, extended his gratitude to the Chair of PASAI, also the Public Auditor of Pohnpei, for selecting Pohnpei to host this workshop. He ended his opening remarks with a wise old saying, “in order to establish trust, it is first important that you be trustworthy.  This means you should be forthright with all your dealings”.

This workshop is the fourth Public Accounts Committee workshop PASAI has held in the Pacific, and it is the first time it has extended to a five day programme to include audit entities, government officers, local government and other stakeholders.

The workshop was facilitated from PASAI by Mr Eroni Vatuloka, PASAI Advocate, and Ms Aolele Su’a Aloese, Director of Advocacy, Engagement and Financing, and from the Pohnpei Office of the Public

Auditor, by Mrs Sophia H Pretrick, Investigative Advisor, Mrs Analin Co Estur, Audit Manager and Ms Christina Elnei, Budget Officer, Pohnpei State Governor’s Office.

PASAI would like to acknowledge the support of the Pohnpei State Office of the Public Auditor, for making this workshop a great success. We would also like to acknowledge the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT), and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

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Enclosure one: Image of Group 1, Members of the Legislature of Pohnpei State and staff of the Office of Public Auditor of Pohnpei State

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Enclosure two: Image of Group 2, Cabinet Members, Chief Executives of Local Government, Directors of Government Departments, Finance and Administration staff, Public Auditors of FSM and staff.

Lara Taylor-Pearce Auditor-General of the Republic of Sierra Leone on transparency and accountability in public financial management

The Auditor General of Sierra Leone is an IDI Board member who was interviewed by Jamie Hitchen, a policy researcher at Africa Research Institute. The result is a thought provoking article on transparency and accountability in Public Financial Management. One of the best articles on the work of SAIs that I have read in many years, and worth 5 minutes of everyone’s time.

Available via the IDI website at http://www.idi.no/Artikkel.aspx?AId=1475&back=1&MId1=44 and directly at the Africa Research Institute: http://www.africaresearchinstitute.org/newsite/publications/lara-taylor-pearce-transparency-accountability-public-financial-management/

Auditor General of the Republic of Sierra Leone,&nbsp;Lara Taylor-Pearce

Auditor General of the Republic of Sierra Leone, Lara Taylor-Pearce

Supporting performance measurement of public auditors in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) facilitated a regional workshop on implementing SAI Performance Measurement Framework (SAI PMF) in the Pacific SAIs, which commenced since February 2016. The workshop completes the first phase of this regional initiative. Thirteen auditors including three heads of SAIs, from seven SAIs namely Cook Islands, New Zealand, Papua New Guinea (PNG), Samoa, Solomon Islands, Tonga and Tuvalu participated in this one week workshop that was held from 7 – 11 November, 2016 at the Tanoa International Dateline Hotel, Nuku’alofa, Tonga.

Since February 2016, these SAIs were engaged in assessing their performance using the SAI PMF, a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. While New Zealand and PNG conducted self-assessments, the other five SAIs were reviewed by their peers. The workshop focused on analysing the results of these assessments with specific guidance on compiling the SAI performance report.

The assessment results have identified areas where the SAIs require further improvements, the resources that would be needed to conduct audits effectively and fulfil their mandated responsibilities and highlighted the enabling factors for and constraints to effective performance. These results should assist auditors in maintaining high standard of audit deliverables and the SAIs as being a credible institutions that government and the public can rely on for independent assurance and advice on the effective utilisation of public resources.

Measuring performance is crucial to ensuring that an organisation such as the Supreme Audit Institution, who plays a vital role in strengthening good governance and accountability in the public sector, is carrying out its responsibilities effectively with professionalism and has the ability to respond to stakeholders’ expectations as well as emerging issues that impact the lives of citizens at large.

In delivering his keynote address, His Excellency Mr Andrew Ford, Australian High Commissioner to Tonga, expressed his hope for the workshop participants that “.. you are motivated to tackle any challenges identified and continue to innovate ways to ensure you remain relevant to the ever changing expectations of your stakeholders but also keep up with the rapid changes in technology which can impact the way you conduct audits”.

Camilla Fredriksen from the IDI confirms that the experiences from this first programme will be key input into further implementation of support to the use of SAI PMF and the results from SAI PMF assessments. The SAI PMF framework offers a holistic approach to measuring SAI Performance. To ensure the relevance of the tool, it was important to gain experience on its applicability across regions. The implementation of the PASAI programme shows that a regional coordinated approach to SAI PMF has helped create a network of assessors that can support each other through the implementation. This has allowed for a deeper understanding of own and others operation for the participants, and in turn this has led to identification of strengths and challenges across the SAIs in the region,

SAI PMF is aligned with one of PASAI’s strategic goals, to develop SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific. The workshop was facilitated by Mr Horacio Vieira, SAI PMF Advisor, Ms Camilla Fredriksen, Advisor from IDI, Ms Claire Kelly, PASAI Consultant, Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development and supported by Ms Chrissie Murray from Audit NZ.

This project is supported by Australian Department of Foreign Affairs, INTOSAI Donor Secretariat (IDS) in IDI and New Zealand Ministry of Foreign Affairs and Trade.

The workshop facilitators, advisors and participants

The workshop facilitators, advisors and participants

Celebrating PASAI Achievements – Talk at ADB Manila

The Chief Executive Officer of the Pacific Association of Supreme Audit Institutions (PASAI) Mr Tiofilusi Tiueti and the PASAI Advocate Mr Eroni Vatuloka presented on PASAI’s achievements at the ADB Headquarters in Manila Philippines on 26 and 27 October 2016.  ADB celebrates 50 years of operations in the Asia and the Pacific region and the presentation highlighted ADB’s partnership with PASAI in their quest for improved governance, transparency, and accountability and in fighting fraud and corruption in the region.

The PASAI team presented at the Pacific Talk for staff of the Pacific Department and at the Insight Thursday, to the wider ADB audience. Both presentations were well-attended.  The Team was asked about the challenges on getting quality accounts audited on time especially project audits and how PASAI was addressing those problems; the relationship with the private sector auditors apart from outsourcing; the involvement of other international and regional bodies and the use of international best practices and standards; and the independence of the audit institutions.

The Team also met with relevant offices of the Bank and with Executive Directors who expressed interest and appreciation of the collective work of PASAI and its members. Mr James Lynch, the Deputy Director General of the Pacific Department remarked, “the regional initiative through PASAI is one of the few technical assistance that shows commendable results and believed that the visit by PASAI has been very productive.”

PASAI acknowledges the valued support by the ADB Pacific Department for the successful visit.

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L-R: Mr James Lynch (Deputy Director General, ADB Pacific Department), Mr Eroni Vatuloka (PASAI Advocate), ED Bhimantara Widyajala (Executive Director covering Cook Islands, Fiji, New Zealand, Samoa and Tonga), Mr Tiofilusi Tiueti (Chief Executive, PASAI), Mr Ben Graham (Senior Evaluation Specialist Independent Evaluation Department), Ms Flordeliza dR. Asistin (Senior Operations and Institutional Coordination Officer, ADB Pacific Department)

Mr Tiofilusi Tiueti (Chief Executive,&nbsp;PASAI)

Mr Tiofilusi Tiueti (Chief Executive, PASAI)

PASAI Chief Executive and PASAI Advocate with &nbsp;Mr Viliami Sefesi, Financial Control Specialist at ADB.&nbsp;

PASAI Chief Executive and PASAI Advocate with  Mr Viliami Sefesi, Financial Control Specialist at ADB. 

PASAI Chief Executive and PASAI Advocate hosted for lunch by Mr Viliami Sefesi, Financial Control Specialist at ADB and Mr Oscar Malielegaoi, Adviser to ADB Executive Director for countries covering Cook Islands, Fiji, New Zealand, Samoa and Tonga.

PASAI Chief Executive and PASAI Advocate hosted for lunch by Mr Viliami Sefesi, Financial Control Specialist at ADB and Mr Oscar Malielegaoi, Adviser to ADB Executive Director for countries covering Cook Islands, Fiji, New Zealand, Samoa and Tonga.

The announcement of the event at ADB.

The announcement of the event at ADB.

Supporting performance measurement of the Tuvalu Office of the Auditor-General

The Pacific Association of Supreme Audit Institutions (PASAI) completed the performance assessment of the Tuvalu Office of the Auditor-General (TOAG) this week, using the SAI Performance Measurement Framework (SAI PMF). It is one of the five assessments conducted as part of a capacity development initiative – “Supporting SAI Performance Measurement in PASAI” – a collaboration between the INTOSAI Development Initiatives, PASAI and Australian Department of Foreign Affairs and Trade (DFAT).

The SAI PMF is a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. The framework can be used to contribute to improved SAI capacity development through promoting the use of performance measurement and management, as well as identifying opportunities to strengthen and monitor SAI performance and accountability. The implementation of SAI PMF is aligned with one of PASAI’s strategic goals, developing SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The assessment was conducted on 20-26 October 2016 by an internal assessment team from TOAG and peer reviewed by the Samoa Audit Office (SAO) with support from PASAI. The TOAG team included Mr Eli Lopati (Auditor General of Tuvalu), Mrs Imase Kaunatu and Mr Tony Prcevich. The peer review team included Ms Jaslyn Tuioti Mariner-Leota and Mr Marshall Maua from SAO and Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development. The Auditor-General of TOAG, Mr. Eli Lopati, management and staff of the SAI provided great support to the assessment team.

Following the completion of the assessment, the peer review team presented its preliminary findings to the staff of TOAG. Mr Lopati expressed his appreciation of the assessment and gratitude for the review. He said, “This is the first time that the Office has been reviewed. The results ofthe assessment will help us prioritise and focus our efforts on areas requiring improvement and development”. Management and staff also acknowledged the importance of the assessment and their acceptance of the preliminary findings as constructive feedback on areas where the SAI requires improvement.

The review team is expected to complete and finalise its report on the assessment at a performance analysis workshop in Tonga next month. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific.


Workshop participants and co-ordinators.

Workshop participants and co-ordinators.

FIPP - Call for Candidates

Please find below a letter from the Chairs of the Knowledge Sharing Committee, the Capacity Building Committee and the Professional Standards Committee inviting your SAI to nominate candidates for the Forum for INTOSAI Professional Pronouncements (FIPP). The deadline for nominations is 1 November, 2016 and they should kindly be submitted to ir@cag.gov.in.

Call for candidates for FIPP 2017

FIPP ToR 2016

Nomination Form FIPP 2017

OLACEFS Request for feed-back on Capacity Building Plan

When Brazil’s Federal Court of Accounts (TCU ) became Chair of the Capacity Building Committee (CCC ) of the Organization of Latin America and Caribbean Supreme Audit Institutions (OLACEFS ) in the beginning of 2016, it established a bold and broad agenda focused on strengthening the Committee, with a view to interinstitutional cooperation and professional development in every Supreme Audit Institution (SAI) in the region. This pragmatic approach reflects the need to broaden the range of initiatives aiming to build capacities and increase professional technical skills.

Many educational activities have been carried out this year, in accordance with guidelines from previous years combined with strategic initiatives introduced by the TCU’s candidacy to chair the Committee. These activities include more than 20 eLearning courses, coordinated audits in various phases, a high-level seminar on Information Technology and Sustainable Development Goals (SDGs), a three-day innovation workshop for technical staff of all regional SAIs, and the publication of a diagnosis of regional capacity-building needs based on a robust methodology and extensive SAI participation.

For the remainder of the 2016 to 2018 period, the CCC plans to provide continuity to longtime activities, but also to undertake completely new and innovative initiatives that will demand considerable financial and human resources.

Due to its strategic importance, the CCC recognizes the need to count on contributions from partner institutions, so that the capacity-building plan best captures opportunities and meets needs for the region. In this regard, the proposals presented herein are still subject to suggestions, refinements, and further detailing, and may even add new initiatives and programs.

By publishing and sharing a first version of this document with strategic partners, the CCC sees an opportunity to thus improve the proposals, incorporate innovate ideas, and maximize the impact of efforts by identifying synergies and complementary initiatives in the development of solutions that share common objectives.

In practical terms, this document is therefore open to contributions, for a limited time, in order to incorporate suggestions, improvements, and recommendations from partners within and outside of the CCC in a timely fashion.

Specifically, the CCC Chair requests feedback and contributions from CCC members, other SAIs and OLACEFS committee, other INTOSAI regions, the CBC, IDI, and KSC and other INTOSAI bodies, and cooperating institutions such as the German Cooperation Agency (GIZ), the Inter-American Development Bank (IADB), and the World Bank, among others.

The deadline for receiving these contributions is October 26, 2016, which will allow the CCC Chair to publish a second, definitive version of the Plan in time for the upcoming INTOSAI Congress (INCOSAI) in early December.

Please find the above-mentioned plan here: OLACEFS Capacity Building Plan 2016-2018

EUROSAI Conference on the Importance of Ethics and Integrity for SAIs

Integrity is not a simple concept to define. Many overlapping and distinct definitions are used. The term integrity is derived from the Latin in-tangere, meaning untouched. It refers to virtue, incorruptibility and the state of being unimpaired. Integrity is closely related to the absence of fraud and corruption, but it also entails common decency.

According to the Operational Plan of EUROSAI Goal Team 1, EUROSAI would like to “Promote the use of SAI PMF pilots, ethical and other integrity based self-assessment tools by informing EUROSAI members about these concept”. On behalf of Task Force on Audit and Ethics and Goal Team 1 on Capacity Building, State Audit Office of Hungary organised a Conference on the importance of ethics and integrity for Supreme Audit Institutions between 14 and 15 September, 2016 to enhance this objective.

During this conference, the participants had the great opportunity to receive information about different concepts relating to the issue of integrity:
- SAI leading by example – ISSAI 12,
- ISSAI 30, INTOSAI Code of Ethics,
- ID programmes against fraud and corruption,
- Promoting an ethical culture in public organisations.

The conference was followed by the 10th meeting of the Goal Team 1 on Capacity Building.

More details are on the Newsportal of the State Audit Office of Hungary.
All the documents are published on the Training section of the EUROSAI Website.

Fourth INCOSAI Newsletter

Please find below the fourth INCOSAI newsletter recently published by the hosting SAI of the United Arab Emirates.

In this newsletter you will find an update on the two main themes for the Congress. Furthermore, there is an update about the latest information on the preparations for the Congress, including further details on the booths and seminars (including the newest initiative: “The discussion forum”). Finally, the hosting SAI of UAE will brief you on the Congress in the light of recent developments within INTOSAI.

INCOSAI Newsletter no. 4