Facebook Events Contact us Members Area

FSM ONPA confronts MiCare Plan's risk-taking in their performance audit report


PRESS RELEASE NO. 2019-01 from FSM Office of the National Public Auditor

The Office of the National Public Auditor (ONPA) announces the release of Audit Report No. 2019-01, a performance audit entitled MiCare Plan: Challenged by Oversight and Management Issues; New Team Optimistic About Future Prospects, which covered the fiscal years 2013 to 2017.

The audit report is available for public viewing here, or online at http://www.fsmopa.fm. Likewise, printed copies are available at ONPA in Palikir, Pohnpei.

The Public Auditor’s authority as codified at Chapter 5, Title 55 of the FSM Code gave us the power to conduct this audit which focused on MiCare Plan’s administration, including oversight and monitoring arrangements for the health insurance plan.

The objectives of this audit included determining if (a) management and oversight systems provided adequate assurance that operational goals and objectives were achieved, and (b) MiCare Plan had implemented proper system for monitoring, reviewing and reporting including assessing priorities consistent with the aims and objectives of the health insurance plan.

Based on our audit, we concluded that the Board and Management exposed the MiCare Plan and took risks that had no corresponding internal controls to mitigate them. The risks in various processes were not mitigated by systems in place (internal controls) that should have been expected to adequately identify, measure, monitor, and most importantly, control the risks to an acceptable level. As a result, Board and Management did not adequately fulfill their responsibilities to ensure that the Plan operated in a safe and sound manner; the Plan’s overall financial condition improved rather than declining and incurring substantial financial losses; and depletion of the Plan’s capital leading to a need for a considerable capital infusion to survive. Specifically, our audit has disclosed the following weaknesses:

1. Inadequate corporate governance;

2. Inadequate annual budget linked to any strategic goals and objectives;

3. Lack of risk management policy and framework;

4. Lack of performance evaluation for the Administrator and Senior Management;

5. Lack of effective information and communication technology (ICT) controls;

6. Lack of performance results and measures to implement monitoring and reporting controls;

7. Lack of adequate internal policies to direct and guide the day-to-day operations;

8. Lack of code of ethics; and,

9. Lack of oversight and guidance to manage accounts receivable.

We offered numerous recommendations to remedy the issues and weaknesses in areas such as corporate governance, annual operational plan and budget, risk management, performance evaluation, information technology, performance monitoring and reporting, internal policies and procedures, code of ethics, and accounts receivable.

Management response to the findings and recommendations, which were mostly in agreement, is included in the final report for your perusal.

For more information please contact:

Office of the National Public Auditor

P.O Box PS-05

Palikir, Pohnpei FM 96941

Tel: 691.320.2862/2863; Fax 691.320.5842

Hotline:691.320.6768; Website: http://www.fsmopa.fm

Download the full report

PASAI's Newsletter - November/Christmas 2018

It’s been an eventful year for PASAI. Member SAIs, the Secretariat and many strategic development partners and consultants have worked tirelessly towards PASAI’s key priorities in strengthening SAI independence; governance, transparency and accountability; the timely completion of high quality audits, and capacity and capability of Pacific SAIs and all their staff.

While we can’t list all the activities that have gone on in 2018, we’re very pleased to be able to bring you ‘A Year in the Life of SAI Pohnpei’, showing first-hand the challenges and the highlights of serving citizens in a smaller, developing SAI.

In this issue, we also bring you an overview of:

  • Recent training in Vanuatu (QA) , Cook Islands (SPMR) and SAI CNMI (CPE credits)

  • Shared experiences in the twinning arrangement between the SAIs of NZ and Samoa

  • Reflections from three PASAI participants on IDI’s SAI Young Leaders program

  • News of the asset valuation and management initiatives of SAI Vanuatu and SAI Fiji

  • Feedback from the IDI Stakeholder Engagement Review meeting in South Africa, attended by six PASAI members from the SAIs of FSM, Solomon Islands and Tonga.

You can read the newsletter online or download it here.

Until the next newsletter in January 2019, best wishes for a wonderful Christmas season and an exciting new year, and enjoy our photo collection from this bumper edition of the newsletter.

Secondment opportunity to be acting Deputy AG, SAI Solomon Islands

An amazing opportunity has arisen for one of PASAI’s auditors to take the next step up on their career ladder.

As part of their career development, PASAI auditors at a senior level are invited to apply for a one-year secondment as Acting Deputy Auditor-General (DAG) to the Solomon Islands. Working alongside AG Peter Lokay, the secondee will provide vital DAG services to the SAI, while also mentoring and upskilling a SAI SI team member to take on the role after the secondment.

In an initiative jointly funded and organised by PASAI, the Australian Government and Solomon Islands’ OAG, the secondee will have all expenses paid for including flights, accommodation and a per diem allowance (and salary supplement if applicable ie if on leave without pay) while advancing on their career path. Applicants will currently be qualified auditors at a senior audit manager or DAG level, with a commitment to sharing knowledge, expertise and capacity-building in the PASAI region.

Interested parties should apply with a full CV (including two referees of whom one must be their existing SAI head), along with a statement of suitability for the role by no later than 21 December.

Click below to read about the opportunity and how to apply.

SAI Solomon Islands Secondment

SPMR Workshop in Rarotonga aligns operations to strategic plans

Media Release Friday 30 November 2018 

SPMR Workshop in Rarotonga, Cook Islands, helps SAIs align operational and strategic plans.  

Workshop participants wtih Hon. Deputy Prime Minister (front row third from left) and the facilitators.jpg

Pacific Audit Institutions Align Operations to Strategic Plans 

Rarotonga, Cook Islands: The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) continued their collaboration by delivering an Operational Planning workshop in Rarotonga, Cook Islands on 26-30 November 2018. The second workshop for the Strategy, Performance Measurement and Reporting (SPMR) programme, this training builds from the foundation already established in the audit institutions’ strategic plans developed during the workshop held in Tonga earlier this year.

Cook Islands Audit Office.jpeg

Twenty-eight participants from the SAIs of the Cook Islands, the Federated States of Micronesia – National Office and the state audit offices of Kosrae, Pohnpei, and Yap, Guam, Papua New Guinea, Republic of the Marshall Islands, Samoa, Solomon Islands, Tonga, and Tuvalu attended the workshop to develop operational plans in alignment with their strategies. Representatives from SAI Australia (Australian National Audit Office (ANAO)) and SAI New Zealand joined them to share the experience and to provide support to their respective twinning partners, as determined under a separate arrangement between the PASAI and the Australian Council of Auditors General (ACAG).

 In his opening remarks, the Honourable Deputy Prime Minister and Minister of Finance and Audit, Hon. Mark Brown highlighted the critical role that government auditors play in strengthening accountability and transparency in the public sector. PASAI is one of the two INTOSAI regions piloting this global programme with the objective of ensuring that audit institutions are strategically managed leading to better performance. 

In a workshop facilitated by Freddy Yves Ndjemba, Dafina Dimitrova, and Irina Sprenglewski from the INTOSAI Development Initiative (IDI), assisted by Tiofilusi Tiueti and Sinaroseta Palamo-Iosefo from the PASAI Secretariat, Sarah Markley of SAI New Zealand and Rona Mellor and Penelope Edwards from SAI Australia, participants were taken from the fundamental characteristics of an operational plan through the full operational planning process.

Participants worked rigorously on aligning their operational and strategic plans, developing these key organizational roadmaps holistically to ensure the audit institutions deliver the outputs and achieve outcomes accordingly. Attendees particularly appreciated the importance of this holistic approach to managing their operations and ensuring alignment with their strategic priorities in their mission to lead by example and add value to society.  

The next phase for the SPMR programme will involve support and the provision of tools to develop a monitoring and reporting framework for these audit institutions, thus enabling impactful reporting on performance from the audit institutions to their stakeholders.

PASAI acknowledges the financial support by the IDI, Australia Department of Foreign Affairs and Trade, the New Zealand Ministry of Foreign Affairs and Trade and Asian Development Bank to conduct this programme for SAIs in the Pacific region. 

Download the media release here 

See more photos from the event in PASAI’s 2018 Photo Album

For more information please contact PASAI’s Communications Advisor, jill.marshall@pasai.org

Freddy leads table discussion.jpg
IDI speaker to the room with slide.jpg
Sina leads discussion.jpg

Write here… 

ADB_JFPR Logo (2).jpg

PASAI's October Newsletter IS out now

Networking, engaging, reaching out to our member SAIs, development/strategic partners and governing bodies - in our October newsletter, we focus on PASAI’s activities in each of these areas.

In this issue, read about:

  • PASAI’s collaborative meeting with ACAG at the offices of the Victorian Auditor General’s Office (VAGO);

  • How PASAI is working with the Tongan Parliament to strengthen the oversight role of the PAC;

  • Record uptake in PASAI of the Massive Open Online Course (MOOC) on environmental auditing;

  • The planning process in communicating about our programs to maximise impact and information.

Download the newsletter or read it online.

IDI reports on PASAI's experiences with SAI PMF

The world needs strong, high-performing SAIs. The SAI Performance Measurement Framework (PMF) gives credible and accurate information to be used in strategic planning and capacity development to ensure that SAIs can grow into the fully capable institutions envisioned in ISSAI 12.

The INTOSAI Development Initiative (IDI) has issued reports on the experiences of four sets of SAI experiences with SAI PMF - Bhutan, Palestine, Brazil and a number of SAIs in PASAI.

Read IDI’s report on PASAI’s discoveries in using this invaluable tool which demonstrates SAI accountability.

You can read the other illuminating reports on the IDI website.

Media Release: PASAI and IDI team up for a high quality workshop

Media Release

19 November 2018

PASAI/IDI’s high quality workshop in Vanuatu

QA Workshop 12 - 16 November 2018 Vanuatu.JPG

Port Vila, Vanuatu: The Pacific Association of Supreme Audit Institutions (PASAI) and the INTOSAI Development Initiative (IDI) teamed up this week to deliver a Quality Assurance (QA) Regional Workshop for their member Supreme Audit Institutions (SAIs) in the South Pacific, launching phase 1 of the drive to improve and enhance high quality audits conducted in the Pacific Region. Co-hosted with the Vanuatu National Audit Office, the workshop has run from 12 to 16 November 2018 in Port Vila, Vanuatu at Holiday Inn Resort.

A major challenge faced by Pacific SAIs is the consistent delivery of high quality audits. The quality of a SAI’s work affects their reputation and credibility, and as PASAI aims to strengthen SAIs to ultimately make a difference in the lives of citizens, Strategic Priority 3 of PASAI’s Strategic Plan 2014/2024 is dedicated to supporting high quality audits.  For these to be achieved, an effective system of quality control needs to be built into each SAI’s strategy, culture, policies and procedures.

The objective of this workshop is to develop a pool of QA reviewers to strengthen the QA mechanism and peer review process of SAIs in the PASAI region. In the hands of a highly professional team of facilitators from IDI, PASAI Secretariat, SAI Fiji, SAI Tonga, SAI Samoa and SAI New Zealand, 17 participants attending the workshop from Fiji, PNG, Samoa, Solomon Islands, Nauru, Tonga, Tuvalu, and Vanuatu received guidance on how to conduct quality assurance reviews. The high-level workshop program included exercises, quizzes, classroom lectures and practice in applying a QA tool for the three audit streams – Financial, Compliance and Performance. 

QA Mapping Tone at the Top.jpg

‘Good governance is important,’ emphasised the Chairman of the Vanuatu Public Accounts Committee, Hon Ephraim Kalsakau, in his opening remarks. Furthermore, good governance must cascade down from the ‘tone at the top’, as demonstrated by Caleb Sandy, Auditor General of Vanuatu, who was appointed only recently in 2017 and attended the whole event. “My purpose of sitting in the workshop is to determine how quality assurance is inserted into the functions of an audit.”

Feedback from all parties has been extremely positive. Closing the workshop, Mr Clinton Pobke, Program Director of the DFAT FUNDED program Governance for Growth (GFG), highlighted that he has now understood the importance of SAIs, stating: ‘Audit is integral to the entire PFM system’.

As this high-impact workshop moves into the next stage, PASAI acknowledges the great collaborative partnership with IDI, in particular Capacity Development Manager Shofiqul Islam, who has worked closely with the PASAI Region to help in the strategic priority of achieving high quality audits.

Download the media release here

For more photos from this event, go to the QA Workshop photo gallery in our 2018 album.

For more information, please contact PASAI’s Communications Advisor on jill.marshall@pasai.org

Back Row L-R : IDI Capacity Manager MD Shofiqul Islam, Morina Faasisila SAI Samoa, Fatafehi Taumohoha’apai SAI Tonga, Meresimani Vosawale SAI Fiji, Nick Johnston NZ OAG   Front Row L-R:  A’eau Agnes Aruwafu, PASAI Director Technical Support; Chairman of PAC Vanuatu, Hon Ephraim Kalsakau; Vanuatu Auditor-General, Mr Caleb Sandy and Mrs Sina Palamo-Iosefo, PASAI Director Practice Development

Back Row L-R: IDI Capacity Manager MD Shofiqul Islam, Morina Faasisila SAI Samoa, Fatafehi Taumohoha’apai SAI Tonga, Meresimani Vosawale SAI Fiji, Nick Johnston NZ OAG

Front Row L-R: A’eau Agnes Aruwafu, PASAI Director Technical Support; Chairman of PAC Vanuatu, Hon Ephraim Kalsakau; Vanuatu Auditor-General, Mr Caleb Sandy and Mrs Sina Palamo-Iosefo, PASAI Director Practice Development

Delegates from PNG and Solomon Islands

Delegates from PNG and Solomon Islands

Participants from Solomon Islands, Vanuatu, Samoa, Nauru and Tuvalu

Participants from Solomon Islands, Vanuatu, Samoa, Nauru and Tuvalu

Vanuatu OAG full logo.jpg

PASAI's findings on data and digitalisation feature in the latest INTOSAI Journal.


The Autumn 2018 edition of the INTOSAI Journal, now available online at www.intosaijournal.org, highlights the Sustainable Development Goals and environmental auditing.

INTOSAI Journal PASAI article.jpg

This issue includes an article by Chuck Young, Managing Director, Office of Public Affairs, US Government Accountability Office. After attending PASAI’s 21st Congress in August 2018, Chuck noted the challenges, changes and opportunities in ‘Embracing the Digital Future’ - the theme of the Congress, and shared excellent insights into the use of data analysis in sharing information via the Journal.

Read his PASAI article on page 38 of the INTOSAI Journal Flip-book.

In the latest edition of the INTOSAI Journal, you will also find...

  • An insightful editorial from Pamela Monroe-Ellis, Auditor General of Jamaica, who reflects on her SAI's journey in contributing to SDG achievement.

  • Enriching feature stories on SAI Indonesia's use of strategic environmental assessments to address sustainability; SAI Thailand's joint approach combined with experiential learning to improve environmental performance audits; and SAI Poland's recent experience in auditing national SDG implementation preparedness.

  • The latest SAI news on Auditor General appointments, along with special reports on goal chair committee meetings, regional congresses and assemblies.

  • A unique perspective on building SAI capacity through technical support in this edition's Spotlight on Capacity Building.

Chuck Young speaking at PASAI’s 21st Congress in August 2018

Chuck Young speaking at PASAI’s 21st Congress in August 2018

PASAI and Tongan Parliament work together to strengthen PAC's oversight role

PASAI Logo.png

Media Release 25 October 2018

PASAI works with the Tongan Parliament to strengthen the PAC’s oversight role

L-R: PAC Chairman, Hon. Tevita Lavemaau, Speaker Lord Fakafanua, PASAI Chief Executive Tiofilusi Tiueti, and Hon. Siaosi Sovaleni.

L-R: PAC Chairman, Hon. Tevita Lavemaau, Speaker Lord Fakafanua, PASAI Chief Executive Tiofilusi Tiueti, and Hon. Siaosi Sovaleni.

The Pacific Association of Supreme Audit Institutions (PASAI) was honoured to host a delegation from the Tonga Parliament at the PASAI Secretariat office on 23rd October 2018.

Tonga L A together.JPG

The delegation was led by Tonga’s Speaker of Parliament, Lord Fakafanua, who previously attended a Public Financial Management (PFM) Symposium in Tonga from 4 – 6 September 2018 that was co-facilitated by PASAI, the Tonga Ministry of Finance and National Planning (MFNP), Tonga Office of the Auditor-General (TOAG), and Pacific Financial Technical Assistance Centre (PFTAC). His Lordship was joined by two Members of Parliament, Hon. Tevita Lavemaau (Chairman of the Public Accounts Committee) and Hon. Siaosi Sovaleni (member of the Public Accounts Committee).

Continuing the theme of the PFM Symposium, the two parties discussed PASAI’s current and future support programs to the Tonga Public Accounts Committee (PAC) in strengthening its oversight role on legislative scrutiny of the annual budget and the audited financial statements of government.

Tonga delegation at Sec 23 10 18.jpg

Says Lord Fakafanua, ‘This was a highly productive meeting in which we were all able to gain further clarity and understanding of the status of our current programs with PASAI and also future initiatives to enhance the PAC’s roles, responsibilities and support mechanisms in this critical area. I am very keen to build on the relationships with PASAI and their development parties to share our experiences and grow accordingly, and look forward to moving forward with everything discussed.’

In the past two years, PASAI has been providing technical support to Tonga’s Parliament and PAC in building the capacity of parliamentarians to better understand their role in providing financial oversight of public expenditure, developing PAC frameworks and procedures for review and scrutiny of external audit reports, and enhancing public awareness of the PAC. The meeting clarified the way forward and continuation of these support programs. These programs were funded by Australian Aid (DFAT).    

PASAI continues to support initiatives to strengthen PACs in the region in improving the understanding of accountability and transparency on the part of citizens, and thanks all its development partners in these programs and activities, especially DFAT and MFAT.


For more information please contact PASAI Communications Advisor, jill.marshall@pasai.org


Tio and Chairman of PAC.jpg
Tio and Speaker with gift.jpg

#We too: PASAI's August newsletter is an all-female edition

Welcome to PASAI’s special August newsletter – an all-female issue which celebrates 125 years of women’s right to vote in New Zealand, and gender balance initiatives world-wide.

As NZ Prime Minister, Jacinda Ardern, declared at the UN, “It seems surprising that in this modern age we have to recommit ourselves to gender equality, but we do. And I for one will never celebrate the gains we have made for women domestically, while internationally other women and girls experience a lack of the most basic of opportunity and dignity. Me Too must become We Too.”

Absolutely. Which is why we’re thrilled to announce that every article in this edition of our newsletter is either contributed by or features women from our SAIs and beyond.

As they lead change and positive shifts around the region and across each of PASAI’s strategic priorities, they are empowering other girls and women to follow in their footsteps. Read about some of the PASAI women showing us the way, not just in the Pacific region, but around the globe.

PASAI’s All-Female August Newsletter

Strengthening PFM for Better Service Delivery: PFM Symposium in Tonga, 4-6 Sept 2018

 Joint Media Release

11 September 2018

41101938_2263030427251165_690666784562348032_o (1).jpg

The Pacific Association of Supreme Audit Institutions (PASAI), together with the Tonga Ministry of Finance and National Planning (MFNP) and Pacific Financial Technical Assistance Centre (PFTAC), held a Public Financial Management (PFM) Symposium in Tonga from 4 – 6 September 2018. Australia was pleased to provide financial support to PASAI for the event.

The theme of the Symposium was ‘Strengthening PFM for Better Service Delivery’. The event brought key stakeholders together to review progress against implementation of the Tonga PFM Roadmap 2014/15 – 2019/20.

Hosted by Tonga’s MFNP and co-facilitated by PASAI and PFTAC, the Symposium was attended by over 60 participants representing Government Ministries, Parliament, National Reserve Bank of Tonga, public enterprises, faith-based and civil society organisations, media entities, regional institutions, and development partners. Speakers shared valuable perspectives on Tonga PFM reform through presentations and/or panel discussions.

Lively discussions centred on how PFM can help Government to provide more efficient and effective service delivery in a transparent and accountable way, and these valuable inputs will be incorporated into an update of the Tonga PFM Roadmap. This process helped participants understand that the Roadmap is a living document that should be reviewed and updated regularly. These ‘lessons learned’ will be used across all other Pacific countries that have PFM Roadmaps in place.  

The MFNP will reactivate its PFM Steering Committee to propel the way forward for reform. The PFM Symposium has also highlighted the need to re-institute a regional PFM forum, with Pacific PFM institutions coming together more often to hold regular meetings and obtain updates on PFM issues.

HE Andrew Ford, the Australian High Commissioner to Tonga, emphasised in his opening remarks the importance of PFM to achieve efficient and effective allocation of public services and build public trust in government. This was followed by the opening address of the keynote speaker, Hon. Mateni Tapueluelu, Acting Minister for Finance and National Planning, who stated: “We need to speak with one clear voice and everyone is responsible.” This became a recurring theme throughout the three days, underlining the need for all delegates to work together, collaborate, communicate and coordinate to achieve the outcomes of the Roadmap and improve the government service delivery to the people of Tonga.

Closing the Symposium, the Speaker of Tonga Legislative Assembly, Lord Fakafanua, summed it up. “This is an ideal platform for stakeholders to share strategies involved in PFM reform initiatives. This symposium is a testament and commitment to move forward”.  The way forward will be the responsibility of all stakeholders and it is hoped implementation will result in positive outcomes for the citizens of Tonga.

PASAI would like to thank and acknowledge the ongoing support of Australia DFAT and NZ MFAT, and the great collaborative working relationship with Tonga’s Ministry of Finance and National Planning, Tonga’s Office of the Auditor-General, PFTAC, development partners and local PFM experts in delivering this Symposium.

round table discussion full table.jpg





PASAI's 21st Congress & Signing of MOA, 28 - 30 August 2018 Queensland Australia

Media Release 4 September 2018

Embracing the Digital Future at PASAI's 21st Congress in Canungra, Australia

The Pacific Association of Supreme Audit Institutions (PASAI) held their 21st Congress at O’Reilly’s in Queensland, Australia from 28 – 20 August 20-18.

21st PASAI Congress-Queensland Australia.jpg

Attending the Congress were over 60 participants representing 19 member SAIs, development partner organisations and international bodies supporting the work of PASAI in meeting its strategic plan, and PASAI’s Secretariat along with other observers. The Governing Board of PASAI held their 19th meeting on 27 August 2018 before Congress began, with chairmanship handing over from Tuvalu’s Auditor-General, Eli Lopati, to Grant Hehir, Auditor-General of Australia.

The central theme of the Congress was ‘Embracing the Digital Future’. The topic provoked lively discussions throughout the three-day event, most particularly about the importance of storing, accessing, sorting and presenting data in the most effective and efficient ways to achieve transparency and accountability in auditing. As stated by keynote speaker Senator Dean Smith, a Western Australia Senator and Chair of the Joint Committee of Public Accounts and Audit: “efficiency is not the sole criteria. Scrutiny is the key.”

Attendees heard from SAIs and innovators from around the region on the many initiatives being undertaken to gather and analyse data in practical, useable ways, from the visual management of critical medical data in the Tuapai Project as presented by Dr Michael Nunan to the suite of tools being used by Queensland Audit Office to filter, analyse and present information in their audit reporting. The Pacific SAIs were represented by Samoa and Fiji, who both demonstrated that the progress, challenges and issues faced by small Pacific islands were the same as those faced by the more developed SAIs in Australia and NZ.

From the international SAI perspective, IDI’s Archana Shirsat presented the INTOSAI Professional Education for SAI Auditors (PESA), and spoke of the wider use of e-learning technology in global programs that can be utilised effectively within SAIs to avoid costly travel and lack of connection. Chuck Young of the INTOSAI Journal underlined this further, describing how ‘The communications field is rapidly changing, and the deluge of information demands that we present our work in a clear and concise way’ with an introduction of the Journal’s ‘Fast Facts’ initiative. 

Congress delegates discussed their own local challenges and triumphs. They agreed that, while they are all at different stages in this journey into embracing the digital future, the mutual sharing of data analysis experience will benefit all SAIs. By allowing them to ‘leapfrog’ older, slower pathways, this shared learning could enable them to identify effective strategies and contemporary data analysis tools so that SAIs remain relevant in this challenging age of digital transformation. In turn, this could strengthen accountability and transparency across the region. 

Oher main strategic issues that were discussed include progress of SAIs in conducting SAI PMF assessments and reports, status of Financial Statement of Government audits, and quality assurance program for SAIs. There was also an opportunity for members of ACAG and PASAI to hold their own meeting to discuss and collaborate on future twinning opportunities.

Hosted by the Australian National Audit Office, Congress and Governing Board participants enjoyed true ‘Aussie’ hospitality, including a traditional ‘barbie’, a lyrical and traditional welcome from Aboriginal leader Luther, and close contact with some Australian wildlife – including a tall Kangaroo, in the form of Australian NRL legend, Petero Civoniceva, who broke the record for the most international matches for Australia of any forward in history.

PASAI looks forwards to next year’s 22nd PASAI Congress to be hosted by Fiji SAI in Nadi Fiji. Meanwhile, the full communiqué from Congress 2018 can be viewed here.



Tio Signs MOU Nauru and PNG.jpg

During the Congress, there was an opportunity for Heads of the SAIs of Nauru and PNG to sign a Memorandum of Agreement (MOA) with PASAI and ADB (Tuesday 28 August 2018).

One of PASAI’s Strategic Priorities is to work with Pacific SAIs to achieve high quality audits, particularly Financial Statements of Government (FSG). With the particular support of ADB, PASAI has been able to design a suite of programs and interventions for the two SAIs to achieve this.

The technical support includes a South-South cooperation initiative to Nauru SAI called “Financial Audit Secondments Technical Support” or “FASTS program”. Three secondees from PASAI Pacific members each spend a month in Nauru providing support, capacity building and mentoring to Nauru Staff to complete the FSG audit of 2015/2016. Further training in fundamental auditing and a SAI Performance Measurement Framework assessment will also be delivered by PASAI to Nauru SAI.  

Priority targets identified for PNG SAI include a revision of the audit methodology for the audits of FSGs. To reinforce sustainability and compliment this technical support, short-term Consultants will be engaged in both Nauru and PNG.

The Head of SAI of Nauru said, “This technical support to my office is much needed and very valuable, to help me train many staff I have recruited this year who are very new to auditing. I am confident the Whole of Government accounts of Nauru will be up to date with this technical support from PASAI, so we can focus on areas to improve Nauru’s government accountability and transparency.”

PASAI acknowledges the Australian Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade for their valued support with PASAI’s 21st Congress, the ongoing support of DFAT, MFAT and ADB over the years to assist with the implementation of PASAI’s strategic plan and ANAO for planning and organising an outstanding event for Congress 2018.

 Photo of signing ceremony of MOA between PASAI, ADB, Nauru SAI, PNG SAI:

Flor signs MOU.jpg

Tiofilusi Tiueti, PASAI Chief Executive; Manoharan Nair, Auditor General, Nauru Department of Audit; Flordeliza Assistin ADB Senior Operations and Institutional Coordination Officer, Pacific Department; Gordon Kega, Acting Auditor General, PNG



For more information, please contact Jill Marshall, PASAI’s Communications Advisor, on jill.marshall@pasai.org or go to www.pasai.org



19th PASAI Governing Board Meeting, Queensland Aug 2018 (GB Members).jpg



Governing Board Chairmen, Eli Lopati, Tuvalu, with Rona Mellor and Grant Hehir, ANAO

Governing Board Chairmen, Eli Lopati, Tuvalu, with Rona Mellor and Grant Hehir, ANAO

Senator Dean Smith

Senator Dean Smith

Terence Su'a, SAI Samoa

Terence Su'a, SAI Samoa

Karen Johnson, QOA

Karen Johnson, QOA

Sinaroseta Palamo-Iosefo, PASAI Secretariat

Sinaroseta Palamo-Iosefo, PASAI Secretariat

A global focus on SAIs’ implementation of SDGs

A global focus on SAIs’ implementation of SDGs

PASAI's Tiofilusi Tiueti presenting UN/IDI SDGs conference July 2018

PASAI was honoured to present the region’s extensive experience in cooperative audits of preparedness for SDG implementation at last week’s IDI/UNDESA SAI Leadership and Stakeholder meeting on the Contributions of SAIs to the 2030 Agenda and the SDGs (9-30 July 2018, UN Headquarters, New York). Around 150 participants attended from various INTOSAI Communities, UN agencies and other stakeholder organisations.

With a focus on how to strengthen SAI capacities for auditing SDGs, conference discussions included the challenges and opportunities for improving SAI capacity, strategic planning and performance to respond to governance changes related to SDG implementation.

lessons learned slide.jpg

PASAI had the opportunity to share its experience on cooperative audits and the specific challenges that Small Island Developing States (SIDS) face in the context of the 2030 agenda. Using examples across the member states involved and with particular reference to the Solomon Islands, PASAI Chief Executive Tiofilusi Tiueti shared the emerging findings and lessons learned from the audits of preparedness for SDG implementation in SIDS in the PASAI region, in what was agreed on social media to be a very useful insight into key factors for SIDS to consider.

In summing up, Mr. Tiueti stressed the importance of carrying out cooperative audits effectively, stating that ‘Individual SAI audit reports will identify gaps in national system preparedness and provide practical and achievable recommendations to their governments on how to improve their institutional arrangements to achieve the needed economic, social and environmental outcomes.’

You can see PASAI’s full presentation here.





PASAI's Chief Executive, Tiofilusi Tiueti, presenting at UN/IDI conference on SDG implementation

PASAI's Chief Executive, Tiofilusi Tiueti, presenting at UN/IDI conference on SDG implementation

UN/IDI on supporting SAIs to strengthen capacities for auditing SDGs

UN/IDI on supporting SAIs to strengthen capacities for auditing SDGs

Tiofilusi Tiueti with PASAI's representatives from Fiji's SAI

Tiofilusi Tiueti with PASAI's representatives from Fiji's SAI

Award-winning reports from the Audit Office of New South Wales

Congratulations to the Audit Office of New South Wales who were recently recognised for excellence in annual reporting, winning in three categories for their 2016/17 annual report at the recent Australasian Reporting Awards in Sydney.

-        Gold award for reporting excellence

-        Award for best online annual report

-        Award for best governance reporting

Last year the Audit Office of New South Wales won the overall ‘Report of the Year’ category.

You can view the Audit Office of New South Wales 2016/17 Annual Report here.


(From L-R) Trevor Tye and Renee O’Kane, members of the Communications team, Margaret Crawford, Auditor-General for New South Wales and Barry Underwood, Director, Office of the Auditor-General

(From L-R) Trevor Tye and Renee O’Kane, members of the Communications team, Margaret Crawford, Auditor-General for New South Wales and Barry Underwood, Director, Office of the Auditor-General

Congress is coming ... PASAI's Congress on 28 - 30 August, in Queensland, Australia

PASAI's 21st Congress is coming up soon, on 28 - 30 August 2018, hosted by the Australia National Audit Office (ANAO) at O’Reilly’s Rainforest Retreat, nestled in the world heritage listed Lamington National Park in Queensland, Australia.

The Congress is PASAI’s supreme authority and consists of all PASAI members and has been held annually since 2006, with a different theme underpinning the discussions at this meeting of all the member SAIs.

The theme of the 21st Congress is Embracing the Digital Future.

Advancing technology is changing the ways in which we communicate, as well as how we collect and analyse audit data. Congress discussions and workshops will share experiences, success stories and lessons learned about reliable and emerging technologies – and resources that support efficient, quality audit services and products.

Members already have their travel plans underway, and all are looking forward to a fruitful set of discussions at the three-day event. 

For more information, please email pasai2018@anao.gov.au or follow this link:




Members at PASAI's 20th Congress in August 2017, Tuvalu

Members at PASAI's 20th Congress in August 2017, Tuvalu

Nauru Audit Office's performance is assessed against international standards

Nauru Audit Office’s performance assessed against international standards

Using the INTOSAI SAI Performance Measurement Framework (SAI PMF), the Pacific Association of Supreme Audit Institutions (PASAI) and the INTOSAI Development Initiatives (IDI) have continued their collaboration to measure the performance of the Nauru Audit Office (NAO) against INTOSAI Standards for Supreme Audit Institutions (ISSAIs). The assessment team consisting of Ms Irina Sprenglewski, SAI PMF Advisor from IDI and Mrs Sinaroseta Palamo-Iosefo, PASAI’s Director of Practice Development conducted the assessment on 25 June to 5 July 2018.

The SAI Performance Measurement Framework (SAI PMF) is a performance measurement framework specifically developed to assess the performance of SAIs. It is a holistic and evidence-based framework for voluntary assessments of SAI performance against the ISSAIs, as well as other established international good practices for external public auditing. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level.

The SAI PMF examines both the internal processes of the SAI’s audit and non-audit functions in relation to its legal foundations and environment. This holistic overview provides the SAI with an objective basis to demonstrate ongoing relevance to citizens in line with the objectives in ISSAI 12 “Value and Benefits of SAIs – making a difference to the lives of citizens”.

While the NAO - also known as the supreme audit institution in the global community of public sector or government auditors - measures the performance of other government entities, it was also critical that the performance of NAO was measured at some point. The role of the SAI is critical in strengthening accountability and transparency in Government. Assessing the performance of public auditors helps them identify their strengths and weaknesses and areas where improvement is required, so that necessary actions are taken to strengthen the NAO’s capabilities to enable them to deliver value and benefits to Nauruan citizens, through the audits they are required by legislature to conduct.

The purpose of this specific assessment is to evaluate the performance of the NAO and to determine whether the NAO is achieving its goals. Furthermore, the assessment will document benefits of the work done by the NAO and constraints to providing services to audit clients, to help identify areas that need improvement. While the NAO has not officially adopted the ISSAIs, it has the objective to do so in the future and therefore wishes to benchmark its performance against the ISSAIs and other good practice.

Nauru Auditor General, Manoharan Nair and Irina Sprenglewski of IDI

Nauru Auditor General, Manoharan Nair and Irina Sprenglewski of IDI

Mr Manoharan Nair, Auditor General of Nauru welcomed the assessment and is looking forward to using the results to help his Office identify areas of their operations that requires improving. Mr. Nair is confident that after the assessment report is in hand, his SAI could work towards overcoming its   flaws, if any, and would be in a position to work further to promote good governance by strengthening internal control and auditing standards.

He also expressed his gratitude to Asian Development Bank (ADB) for funding for the project, IDI for extending technical assistance and PASAI for advocating the gauging of the SAI. This assessment is supported by the ADB as part of the Technical Support programme delivered by PASAI for the Nauru Audit Office. IDI funded the technical support through Ms Sprenglewski’s participation as a member of the assessment team.

Nauru Audit General and staff with SAI PMF assessment team and PASAI FASTS Programme Secondee, Ms Sisilia Feiloaki (2nd from left)

Nauru Audit General and staff with SAI PMF assessment team and PASAI FASTS Programme Secondee, Ms Sisilia Feiloaki (2nd from left)

Download the media release here

TOAG Performance Auditors push forward with ISSAI implementation

TOAG Performance Auditors catch up on ISSAI implementation

2 – 6 July 2018

In a week-long workshop facilitated by Maria Lúcia Lima, from SAI Brazil and INTOSAI Development Initiative (IDI), and Eroni Vatuloka of PASAI, the Tonga Office of the Auditor-General (TOAG) is currently moving onto the next phase of their implementation of international standards on performance audit, as part of a pilot involving only a few SAIs around the world.

The first phase of the implementation of the ISSAIs - mapping the current performance audit practice to determine the ISSAI implementation needs - was completed earlier in the year. Components relating to financial and compliance audits were then carried out in May 2018.

The TOAG workshop participants with the Facilitators and the Tonga Auditor-General.

The TOAG workshop participants with the Facilitators and the Tonga Auditor-General.

This week’s workshop prepares the TOAG staff for the second phase of the ISSAI implementation which focuses on the adoption of the ISSAs compliant audit methodology and the conduct of the pilot audits. Once this is completed, the pilot audits will go through a quality assurance process (phase III), to ensure that the audit results have complied with the ISSAI.

‘This workshop will ensure that the TOAG obtains the full complement of the International Standards of Supreme Audit Institutions (ISSAIs), now that the methodologies of the three types of audit (compliance, financial and performance) can be adopted by the audit office,’ states the Auditor-General, Sefita Tangi. ‘The TOAG is very fortunate to have undertaken this project ensuring full compliance with ISSAIs and meeting the needs of the Legislative Assembly, especially the Standing Committee on Finance and Public Accounts, the executive government and the public entities.’

It is hoped that these pilot audits will open up more performance audits of government programmes to report on economy, efficiency and effectiveness in the execution of government budgets.

PASAI acknowledges the kind contribution of the Australia Department of Foreign Affairs and Trade (DFAT), the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and IDI in the programme.