Charter
Preamble
The Pacific Association of Supreme Audit Institutions Incorporated (“PASAI”) grew from the South Pacific Association of Supreme Audit Institutions (“SPASAI”), which was formed in 1987 by a group of Supreme Audit Institutions (“SAIs”) in the Pacific which had been meeting triennially since 1971.
SPASAI’s objective since its formation had been to promote understanding and co-operation among SAIs in the Pacific, to fortify and strengthen SAIs through training and continuing education, and to serve as a regional organisation [1] of the International Organization of Supreme Audit Institutions (“INTOSAI”).
Developing the capacity and independence of Pacific SAIs through regional initiatives was, and continues to be, essential to enhancing and stimulating economic growth, sustainable development, good governance, and security, and to combating corruption, in the Pacific.
In 2009, it was recognised that the organisation’s role and structure needed to be enhanced if it was to help achieve those ends and work effectively in conjunction with development organisations.
To better reflect the diversity and spread of its membership, it was also desirable to change the name of the organisation to the Pacific Association of Supreme Audit Institutions.
The Congress of PASAI accordingly resolved to adopt this Charter at its 12th meeting in Palau in July 2009.
The Congress at its 19th meeting at Pohnpei, Federated States of Micronesia, in August 2016 resolved to reaffirm the Charter, with amendments to reflect changes to PASAI’s mandate, structure, and operational context.
The Congress at its 26th meeting in Nouméa, New Caledonia resolved to reaffirm the Charter, with amendments to reflect changes required by the Incorporated Societies Act 2022 (“the Act”) and other minor updates.
1 Objective and mandate
1.1 PASAI promotes integrity and transparent, accountable, effective, and efficient use of public sector resources in the Pacific.
1.2 PASAI contributes to that goal by helping its members improve the quality of public sector auditing in the Pacific to recognised high standards.
1.3 To that objective, PASAI’s mandate is to:
(a) strengthen understanding, co-operation, and co-ordination between its members.
(b) advocate the interests of good governance, including transparency, accountability, and the need for strong and independent SAIs, to governments and citizens in the Pacific region.
(c) build and sustain public auditing capacity and the completion of high quality, timely audits across the Pacific by sharing knowledge with, and providing support to, its members.
(d) assist its members to perform their auditing functions, including through co-operative audits and similar activities.
(e) serve as a regional organisation of INTOSAI, in the interests of all SAIs in the Pacific and beyond.
(f) encourage co-operation with other SAIs, other regional organisations, and organs of INTOSAI, and other organisations working to improve public sector governance outcomes in the Pacific.
2 Principles
2.1 PASAI members agree and affirm the following principles, which underpin the functioning of PASAI and their interactions with each other:
(a) The autonomy and independence of each member are to be respected and preserved.
(b) Taking a regional approach to a common issue should support the individual needs and approaches of members.
(c) PASAI’s resources are to be made available to all its members, irrespective of their geographical location or constitutional status.
(d) The appropriate involvement of private sector auditors in public sector auditing, under the auspices of SAI heads, is to be supported and promoted.
(e) PASAI members shall do nothing to bring PASAI into disrepute.
(f) PASAI values inclusion of all people in its work.
These principles should be read together.
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[1] PASAI is a regional organisation within the structure of INTOSAI. Regional organisations of INTOSAI are related autonomous entities, established for the purpose of promoting the professional and technical cooperation of their members on a regional basis. There is no legal relationship between INTOSAI and PASAI Incorporated.
