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.