Audit office independence a priority for PASAI in Tuvalu

Funafuti, Tuvalu: Program Director for the Pacific Association of Supreme Audit Institutions (PASAI), Sinaroseta Palamo-Iosefo, spent this week in Tuvalu providing in-person technical support to the staff at the Office of the Auditor General (OAG).

Ms Palamo-Iosefo started work at the office on 26 May and is providing comprehensive support ranging from organisational development to the implementation of human resource (HR) functions.

While here she also met with the Chair of the Public Accounts Committee, Hon Monise Laafai.

Ms Palamo-Iosefo explained the meeting was part of PASAI’s advocacy work, saying, “Independence is critical to the OAG’s effective functioning and performing its oversight role in holding government to account.”

As participants of PASAI’s on-going HR management program, the OAG was keen to adopt effective people management practices. While at the office, Ms Palamo-Iosefo supported staff to establish performance management processes, identify competencies needed and initiated the creation of a learning and professional development (LPD) plan.

“Audit offices can support staff competency development by refining job profiles, creating LPD plans and maintaining databases of staff progress towards professional certification,” Ms Palamo-Iosefo said.

Other mission objectives included strengthening the audit office’s financial management processes and following up the development of its overall audit plan.

“Ensuring the OAG’s own budgeting and payment processes stand up to high levels of scrutiny enables it to be a credible evaluator of other public agencies’ accounts,” Ms Palamo-Iosefo said.

As well as technical support and advocacy, Ms Palamo-Iosefo worked with the Auditor General, Imase Taai Kaunatu, to review the bespoke capacity development plan used to guide the audit office’s training and development activities into 2026.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

PASAI Program Director, Sinaroseta Palamo-Iosefo, with staff from the Office of the Auditor General of Tuvalu

PASAI Program Director, Sinaroseta Palamo-Iosefo, with Chair of the Public Accounts Committee, Hon Monise Laafai

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

Government auditors in Fiji for regional reporting on climate change adaptation actions

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is holding a 4-day in-person workshop for auditors reporting on government responses to climate-related matters from today.

Thirteen performance auditors (9 female, 4 male) from the government audit offices of the Federated States of Micronesia, Fiji, the Marshall Islands, New Caledonia, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu are participating in the workshop from 26 to 29 May 2025.

PASAI has been providing guidance to the 9 Pacific Island audit teams since the audits started in 2024.

Each participating audit office has selected one of 3 audit topics; examining how well their governments are managing water resources, implementing climate change adaptation plans or actions, or taking action to adapt to the impact of sea level rise and coastal erosion.

Staff from the New Zealand Office of the Auditor-General and the Australian state audit offices of New South Wales, Queensland and South Australia have also provided technical support to many of the Pacific Island audit teams.

The workshop is being held to extract the themes from the individual performance audits and prepare an outline of a Pacific regional report on climate change adaptation actions.

PASAI Program Director, Mike Scott, is co-facilitating the workshop with Karen Wong, a Performance Audit Manager from the New Zealand Office of the Auditor-General.

“Our regional report will feed into a global overview report for presentation to international stakeholders and events, including at the UN’s Climate Change Conference this November,” said Mr Scott.

Workshop participants will present their own report findings and review how their participation in this cooperative regional audit will help them improve their performance audit practices in future work.

Mr Scott expressed satisfaction with the dedication of the auditors, saying, “Many of the audit teams overcame significant hurdles to access information and people, undertake site visits, gather direct evidence of government project progress and engage with communities to hear, see and understand how well initiatives are improving their lives and futures.”

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Participants of the report writing workshop in Nadi, Fiji

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Contact information:

Mike Scott, Program Director PASAI
E: mike.scott@pasai.org P: +64 9 304 1275

PDF version of this media release

Pacific Island auditors to focus on government compliance in new webinar series

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars to strengthen the capacity of its members to conduct high-quality compliance audits from today.

Ninety-one staff (49 female and 42 male) from the government audit offices of the Cook Islands, Fiji, Kiribati, the Marshall Islands, Nauru, the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, Tuvalu and Yap State in the Federated States of Micronesia have registered for the remotely accessible capacity building training.

One of the course facilitators, PASAI Program Director, Susana Laulu, believes compliance audits are a powerful tool to uphold fairness and accountability in public institutions.

“Compliance audits help ensure that public officials and institutions are following the rules, laws, policies and executive directives they’re meant to uphold.

“A compliance audit can either reveal to the auditee what it needs to change or it can provide assurance to the public that the government entity is applying laws and regulations fairly and consistently – there is great value in either outcome,” she said.

PASAI has developed this training to improve the coverage of compliance audit activities and enhance public sector auditors’ capabilities in conducting a standalone compliance audit.

The training will include practical examples from the public sector to illustrate key concepts and the different phases of the compliance audit process as prescribed by the international standards.

Ms Laulu explained, “Our goal is to demystify compliance auditing and provide practical guidance that audit teams can apply immediately.

“It’s about giving auditors the confidence and clarity to ask the right questions and make meaningful findings.”

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Susana Laulu, Program Director PASAI
E: susana.laulu@pasai.org P: +64 9 304 1275

PDF version of this media release

Training continues on managing Pacific Island audit offices’ greatest assets – staff

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars on human resource management (HRM) for its member offices from today.

Twenty-eight staff (19 female and 11 male) from the government audit offices of FSM Kosrae, FSM Yap, Guam, Kiribati, the Northern Mariana Islands, Papua New Guinea, Solomon Islands, Tuvalu and Vanuatu have registered to attend the first webinar.

PASAI Program Director, Sinaroseta Palamo-Iosefo, is facilitating the series of monthly webinars, with the inaugural one focused on ‘The employee lifecycle’.

“Establishing robust HRM systems is vital for delivering high-quality audits, ultimately supporting improved public sector accountability.

“This session is designed to equip participants with a good understanding of the key responsibilities of audit offices as outlined in international standards on auditor competence,” she said.

The current webinar series is appropriate for staff who are responsible for managing HR-related matters and will cover concepts ranging from recruitment and performance management to staff wellness and development frameworks.

This training follows PASAI’s delivery, with invaluable assistance from the Swedish National Audit Office, of a comprehensive HR Champions program which created a cohort of Pacific Island-based staff who are now experienced in managing contemporary HR matters.

Ms Palamo-Iosefo explained that throughout the webinar series, staff performing HR duties in the region will share examples of how they implemented HR initiatives in their offices, such as developing an HR strategy or introducing a wellness program.

“These webinars fit into a broader program of strengthening HRM capabilities among member audit offices drawing on the expertise that has been developed in the region,” she said.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: Sina.Iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

Twelve Pacific Island government auditors on track to upgrade in-house quality management systems.

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is continuing to support the staff of 5 Pacific Island auditors general to set up a formal system of audit quality management (SoAQM) with a second in-person workshop. The first workshop in April 2024 covered in detail the main concepts of the processes in the SoAQM such as quality risk management, monitoring and remediation, and the evaluation of the SoAQM. It also equipped participants to carry out a Needs Analysis Assessment.

Twelve staff (5 female and 7 male) from the government audit offices of the Cook Islands, Fiji, the Marshall Islands, Tuvalu and Vanuatu have gathered in Auckland this week to participate in the three-day SoAQM program workshop.

PASAI, in cooperation with the INTOSAI Development Initiative (IDI), have been helping these offices to take the initial steps in establishing fit-for-purpose SoAQMs that promote continuous improvement with its self-correcting mechanisms since April 2024. IDI developed the SoAQM establishment ‘playbook’.

Fiji-based Program Director, Meresimani Vosawale-Katuba is facilitating the training, with the support of Esther Lameko-Poutoa, PASAI Chief Executive. Gerhard van den Berg, Quality Assurance Manager from the Office of the Auditor-General of New Zealand and, Stuart Cormack, Manager Methodology from Audit New Zealand will also share their experiences implementing a SoAQM and provide technical assistance.

This second workshop will cover the development of a bespoke SoAQM action plan and policy for each audit office.

Ms Vosawale-Katuba explained, “Staff members that auditors general have selected for this program have been involved in documenting their offices’ needs analysis and will be part of the team implementing a SoAQM.

“They are multi-disciplinary team members with experiences in and knowledge of auditing standards, different audit practices, audit methodology, quality assurance, strategic planning, and research and policy development.”

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Meresimani Vosawale-Katuba, Program Director PASAI
E: Meresimani.VosawaleKatuba@pasai.org P: +64 9 304 1275

PDF of this media release

Pacific Island auditors trained on financial audit practice areas

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars covering financial audit practice areas for its members from today.

Fifty-eight staff (37 female and 21 male) from the government audit offices of Fiji, Federated States of Micronesia (FSM) National office, Nauru, Papua New Guinea, Solomon Islands, Tonga and Tuvalu participated in the remotely accessible capacity building training.

This first webinar of the series is designed to provide participants with essential insights and practical strategies to enhance their audit planning processes.

One of the course facilitators, PASAI Program Director, Susana Laulu, said the webinar will provide practical tools to help audit offices refine their current processes with help from PASAI’s own regional financial audit manual.

“By increasing understanding about the importance of planning an audit and the key components for effective planning, we aim to enhance the quality of financial audits in the Pacific.

“This webinar will equip staff with the knowledge and tools needed to tackle financial audits whether they are experienced auditors or new to the field,” she said.

Senior Advisor at the Office of the Auditor-General of New Zealand, Logan Moore, is also facilitating the webinar series, held for about 2 hours each month until June 2026.

Senior Advisor, International team and Audit New Zealand Manager Narisha Poonsamy, shared her experience of Public Sector Entities audit planning.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Susana Laulu, Program Director PASAI
E: susana.laulu@pasai.org P: +64 9 304 1275

PDF of this media release

Pacific Island auditors trained on performance audit practice areas

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a second series of 10 webinars covering performance audit practice areas for its members from today.

Forty-one staff (24 female and 17 male) from the government audit offices of American Samoa, the Federated States of Micronesia (FSM) National office, FSM Kosrae, Fiji, Guam, Tonga, Vanuatu, FSM Yap, FSM Chuuk, Palau, Solomon Islands and Papua New Guinea participated in the remotely accessible capacity building training.

PASAI Program Director, Mike Scott, is keen to build on the first webinar series he delivered from February 2024 that covered the fundamentals of auditing the performance of government service provision.

“During each webinar, I will talk to a panel of guest practitioners from different international audit offices, opening the conversation to questions and comments from the webinar audience,” he said.

The first webinar will cover project management of an audit with guest panellists from the Office of the Auditor-General of New Zealand. The remaining webinars, held once every 2 months, will cover concepts ranging from evidence collection to risk management and report writing.

The training model responds to the expressed desires of Pacific Island auditors to learn directly from those in the same field.

Mr Scott explained, “The webinars feature practitioners sharing what they have found has worked in successfully delivering impactful performance audits, challenges they have encountered and how they have overcome them, and pitfalls to avoid, giving examples from audits that they have worked on.”

PASAI will make a recording of each webinar available to participants on its online Learning Platform which also includes a forum for participants to share their reflections and experiences.  

Additionally, the first series of webinars will soon be available to Pacific Island performance auditors as a self-paced online learning package that includes practice sheets and quizzes to complete.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Mike Scott, Program Director PASAI
E: mike.scott@pasai.org P: +64 9 304 1275

PDF version of this media release

Nine Pacific Island audit offices helped to develop effective audit plans

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering the first phase of overall audit planning training to staff from Pacific Island government audit offices from today.

Forty staff (18 female, 22 male) from the audit offices of American Samoa, the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Yap, the Northern Mariana Islands, Papua New Guinea, Samoa and Tuvalu are learning how to apply a systematic and risk-based approach to developing an overall audit program.

The 3 phases of the training are being facilitated by 4 of PASAI’s experienced program directors.

“The effective implementation of an overall audit program achieves many audit performance issues, namely coverage, quality, timeliness and impact,” said PASAI Program Director, Sinaroseta Palamo-Iosefo.

She continued, “It is essential for SAIs to ensure that their audits focus on major government priorities, public interest issues and areas prone to risk.

“Realistic planning helps timely completion and submission, tabling and publication of audit reports.

“When properly scoped, audits can achieve their desired outcomes for stakeholders and the public,” she said.

Phase one of the training consists of 5 modules of up to 2 hours each being delivered in online workshops from today until 25 March 2025. These are to build knowledge about audit programs on topics such as the development process and considerations for resource allocation.

Manager, Strategy and Performance from the New Zealand Office of the Auditor-General, Catherine Proffitt, will also join a workshop to share her experience.

Phase 2 consists of facilitated support to develop bespoke audit programs at each participating audit office throughout March, April and May.

Finally, audit office representatives will present their audit programs and lessons learned in early June.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI’s 41st Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 41st Governing Board meeting online on 7 March 2025, chaired by Desmond Wildin, Director of Audit for the Cook Islands.

PASAI’s Secretary-General and Controller and Auditor-General of New Zealand, John Ryan, attended along with other Pacific Island-based board members, the recently appointed Auditor-General for Australia, Dr Caralee McLiesh, PASAI Secretariat staff and a representative from the Australian Department of Foreign Affairs and Trade (DFAT).

Board representatives from the sub-regions of Melanesia, Micronesia and Polynesia shared major achievements of and challenges faced by the 20 audit offices in their respective groups.

PASAI Chief Executive, Esther Lameko-Poutoa, reported on the Secretariat’s progress implementing its operational plan since the Board last met in November 2024. She also provided a 5-year forecast of expenses.

The Governing Board created a working group to consider comprehensive feedback received on potential amendments to PASAI’s charter for adoption at its Congress this August.

Board members also considered various reports and updates to policies that were due for a routine review.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges the support of its development partners, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and DFAT.

Online attendees of PASAI’s 41st Governing Board meeting

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Professional ethics a focus for Pacific Island government auditors

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is collaborating with Chartered Accountants Australia and New Zealand (CA ANZ) to deliver professional ethics training to government auditors, starting today.

This activity seeks to ensure those responsible for auditing the finances and performance of Pacific Island government agencies receive specialised professional ethics and integrity training.  

Ninety-nine staff (60 female, 39 male) from the government audit offices of American Samoa, the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Fiji, Guam, Kiribati, Nauru, New Caledonia, the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, Solomon Islands, Tuvalu and Vanuatu have registered to participate in the blended training program that covers the fundamental ethical principles governing the work of accountants and auditors working in the public sector.

PASAI Program Director and course facilitator, Sinaroseta Palamo-Iosefo believes ethics requires continuous learning and practice saying, “It’s not a task to be completed but rather a lifelong journey to be experienced.”

She added, “Ethics are the cornerstone of professional auditors, their work and their institutions.

“This year’s program is an initial step and will be built on each year to promote and encourage SAIs to establish systems and practices to ensure ethical behaviour is always demonstrated by all government audit staff.”

After today’s introductory workshop, participants will have until 10 February to complete a self-paced micro-course on PASAI’s online Learning Platform.

Small cohort interactive workshops will follow allowing participants to test how ethical principles apply to their working environments, share experiences and learn from expert facilitators and peers.

As part of its strategic priority on enhancing the internal governance of Pacific Island audit offices, PASAI will launch an organisational ethics component to this program later this year.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org  P: +64 9 304 1275

PDF version of this media release

PASAI directors supporting Nauru

Yaren, Nauru: Program directors for the Pacific Association of Supreme Audit Institutions (PASAI), Susana Laulu and Sinaroseta Palamo-Iosefo, are providing 2 weeks of in-person technical support to the staff at the Nauru Department of Audit.

The pair started work at the office on 20 January and are providing comprehensive support ranging from compliance audit capability building and fieldwork completion to HR, ethics systems and annual audit planning.

Auditor-General, Manoharan Nair, and his staff are relying on the PASAI directors’ technical expertise to enhance the audit office’s overall audit planning and ethics systems.

Ms Palamo-Iosefo said, “This visit will enable us to review and update the office’s Code of Ethics and develop the office’s annual audit program.”

The program directors will also help establish a comprehensive compliance audit methodology and conduct training sessions to equip staff with the necessary skills and knowledge to apply this methodology effectively.

Ms Laulu explained the training on compliance audit is practical and ‘on-the-job’ saying, “We will oversee and guide staff in conducting real compliance audit fieldwork on a local authority to ensure adherence to regulations and standards.” 

Another objective of the mission is to strengthen the audit office’s organisational leadership and people management practices.

“Audit offices can support staff competency development by refining job profiles, creating Learning and Professional Development plans and maintaining databases of staff progress towards professional certification,” Ms Palamo-Iosefo said.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

PASAI Program Director, Susana Laulu (far right), facilitating a presentation on international compliance audit standards with staff from the Nauru Department of Audit

PASAI Program Director, Susana Laulu (second from left), supporting staff from the Nauru Department of Audit out conducting compliance audit fieldwork

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Contact information:

Susana Laulu, Program Director PASAI
E: Susana.Laulu@pasai.org P: +64 9 304 1275

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: sina.iosefo@pasai.org  P: +64 9 304 1275

PDF version of this media release

Kosrae and Yap State audit offices benefit from PASAI director visits

Auckland, New Zealand: Program Director for the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, visited Kosrae and Yap States in the Federated States of Micronesia (FSM) for 2 weeks of in-person technical support and advocacy that finished last Friday.

Earlier in the year Mr Scott had worked with staff at the Office of the Kosrae Public Auditor to plan some audits and provide guidance on how to document findings according to international standards. During his visit from 25 to 29 November he followed up on the progress of 2 audits with the respective audit teams.

The following week he supported staff at the Office of the Yap State Public Auditor to clear an outstanding review of expenditure on the Micronesian Games hosted by Yap in July 2018.

Mr Scott expressed confidence in the diligence of audit staff saying, “The small team has now sought information to inform this review from many avenues and overcome some difficult obstacles to do so. The audit office’s work on this review should be of interest and value to the Yap State Legislature and all bodies managing public funds in Yap when it is finalised.”

While there, Mr Scott and Yap State Public Auditor, Bryan Dabugsiy, met with Acting Attorney General, Quintina Letawerpiy. She resolved to consider legislative amendments proposed by the audit office 4 years ago as part of its efforts to obtain greater independence.

During the 2-week overseas mission, Mr Scott even managed a virtual meeting with the outgoing and incoming second secretaries of the New Zealand High Commission based in Honolulu, Hawaii.

As well as technical support and advocacy, Mr Scott worked with the public auditors from both Micronesian states to create and get agreement on bespoke capacity development plans that will guide each audit offices’ training and development activities into 2026.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

PASAI Program Director, Mike Scott (second from right) and Kosrae Public Auditor, Palikkun Kilafwasru (far right) with audit staff

Left to right: Yap State Public Auditor, Bryan Dabugsiy; Staff Auditor III, Jessica Luktinag; and PASAI Program Director, Mike Scott

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Contact information:

Mike Scott, Program Director PASAI
E: Mike.Scott@pasai.org P: +64 9 304 1275

PDF version of this media release

Twelve Pacific Island government audit office staff trained as HR Champions

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (Swedish NAO) have completed an 18-month program to develop human resource (HR) management capabilities of staff from Pacific Island government audit offices.

Twelve staff (9 female, 3 male) from 8 supreme audit institutions (SAIs) in the Federated States of Micronesia, Fiji, Guam, Kiribati, the Marshall Islands, Tonga, Tuvalu and Vanuatu have today completed the last of 6 modules in a comprehensive HR Champions program.

The program finished with a 5-day, in-person workshop in Auckland, bringing participants together for a final time after an initial gathering in May 2023.

The program facilitators included senior advisors from Swedish NAO, Ingela Ekblom and Carolina Bjerström, and PASAI Program Director, Sinaroseta Palamo-Iosefo.

Of the partnership, Ms Palamo-Iosefo said, “Swedish NAO is very active internationally in capability development and since 2020 its HR experts have supported many audit offices in our region to develop their own HR strategies and operational plans.

“Their support and expertise have been invaluable to run this broad program that asked a lot from its participants.”

Historical SAI Performance Measurement Framework assessments identified that most Pacific Island audit offices were not well-resourced to coordinate and manage human resource issues ranging from recruitment, appraisal and staff well-being to professional development and training.

Through the HR Champions program, participants have addressed some of the gaps identified in their respective SAIs’ assessments.

The program aimed to create a regional pool of staff capable of supporting their own SAIs and those of others in the region in a self-sustaining model, minimising a reliance on external expertise for HR support.

For Ms Ekblom, ensuring the training had tangible benefits was paramount.

“For us, it wasn’t enough to merely present international good practices – participants had to devote about 20% of their working time to demonstrate how they had succeeded in implementing HR strategies that were practical for their local context.

“We are really impressed with the deliverables and knowledge acquired by the participants,” she said.

PASAI acknowledges the support of Swedish NAO, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Program participants and facilitators

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI’s 40th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 40th Governing Board meeting on 7 and 8 November 2024, chaired by Desmond Wildin, Director of Audit for the Cook Islands.

PASAI’s Secretary-General and Controller and Auditor-General of New Zealand, John Ryan, attended along with other Pacific Island-based board members, PASAI Secretariat staff and representatives from the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

The Governing Board participated in interactive presentations on the Secretariat’s proposed programs of work such as audit quality management and organisational development.

PASAI Chief Executive, Esther Lameko-Poutoa, received positive feedback about the planned use of bespoke Capability Development Plans to ensure assistance to supported members aligns with PASAI’s new 10-year strategy and the priorities acknowledged by each SAI.

The Governing Board endorsed the programs which will lead to the finalisation of PASAI’s monitoring, evaluation and reporting framework and noted the Secretariat’s progress implementing its operational plan since last meeting online in early September.

Board members considered various reports and received updates on a regional cooperative audit on climate change adaptation action and upcoming changes to incorporated societies legislation that will affect PASAI.

Board members and staff also had a fruitful governance training session with facilitator, Caren Rangi ONZM.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges the support of its development partners, MFAT and DFAT.

Attendees of PASAI’s 40th Governing Board meeting

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

 PDF version of this media release

Pacific environmental auditors collaborate in regional meeting

Canberra, Australia: The Pacific Association of Supreme Audit Institutions (PASAI) this week brought together government auditors from Australasia and the Pacific Islands for a 3-day meeting of the Pacific Regional Working Group on Environmental Auditing themed ‘Auditing in the blue economy’.

The Australian National Audit Office hosted the hybrid event from 16 to 19 September in Canberra, Australia. Acting Auditor-General of Australia, Rona Mellor PSM, and Controller and Auditor-General of New Zealand and Secretary General of PASAI, John Ryan, opened the proceedings.

Staff from state, territorial and national audit offices who are involved in environmental audit work, climate reporting and sustainability assurance attended meeting sessions in person or online.

Pacific Ocean Commissioner, Dr Filimon Manoni, gave the keynote address at the meeting, which had sub-themes of ‘Oceans and waterways’ and ‘Climate change and natural disasters.’

Participants heard from international guest speakers and panellists on topics including engaging with legislatures and creating impact. The Public Auditor of Guam, Benjamin JF Cruz, shared his perspective on engaging with senators.

The Secretary General of the international working group on environmental auditing, Dr Vivi Niemenmaa, facilitated a practical seminar on auditing government action on climate change.

PASAI Program Director, Mike Scott, facilitated a panel discussion exploring audit quality in the Pacific and challenges in environmental auditing, followed by a Q and A session. Quality Assurance Manager at the Office of the Auditor-General of the Republic of Fiji, Risiate Baba, was a panel member and shared his office’s approach to assuring audit quality, emphasising that as auditors, “We do not compromise on quality.”

Mr Scott also spoke about auditing public sector performance at a session focused on the blue economy, noting how important the blue economy is to Pacific nations as coastal communities.

Audit Manager at the Office of the National Public Auditor for the Federated States of Micronesia, Miriama Naivalu, shared findings from audits related to sustainable fisheries. Fishing and licence fees comprise 52% of the state revenue.

Audit Manager at the Tonga Office of the Auditor General, Cathreen Mafi, also shared findings from an audit on Tonga’s preparedness for implementation of Sustainable Development Goals.

And Senior Auditor at the New Caledonia Territorial Chamber of Accounts, Jacques Wadrawane, spoke during a session on audits about natural disasters.

Representatives from some of the 9 Pacific Island audit offices who are currently working on a collaborative audit on climate change presented on their work, focusing on sea level rise/coastal erosion, water security and climate change adaptation planning.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Mike Scott, Program Director PASAI, Auckland, New Zealand
E: mike.scott@pasai.org P: +64 9 304 1275

PDF version of this media release

CA ANZ and PASAI collaborate to improve government financial audit capabilities in the Pacific

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is collaborating with Chartered Accountants Australia and New Zealand (CA ANZ) to deliver a series of online workshops on accounting standards for government auditors, starting this week.

Fifty-six staff (28 female, 28 male) from the 5 government audit offices of Fiji, Papua New Guinea, Samoa, Solomon Islands and Tuvalu, and 11 staff from the Cook Islands have registered to participate in 7 online workshops on International Public Sector Accounting Standards (IPSAS) accruals, ending in late August 2024.

The training aims to bring staff at public audit offices up to date with these standards and their applications to the government financial reporting framework.

The sessions will include discussions on IPSAS accruals as well as practical exercises and case studies to illustrate their application. Additionally, consultation sessions of up to 2 hours will be available to each participating audit office on a needs basis throughout the workshop series.

The facilitation team includes Principal Advisor NZ Audit Oversight, CA ANZ, Merchaleen Laaks; PASAI Director, Meresimani Vosawale-Katuba; and eLearning Specialist, PASAI, Danial Sadeqi.

On an intended training outcome, Ms Vosawale-Katuba said, “When SAI staff conduct audits in accordance with international financial and auditing standards that helps to support the government in its decision-making through reliable and transparent financial reporting.

“While most financial statements of government in our member countries are based on cash basis IPSAS and modified cash basis IPSAS, with only one country using the accrual basis IPSAS, some countries are looking to move to the accrual basis.

“We aim to build the capacity of our SAIs for future audits on accruals basis IPSAS,” she explained.

Strengthening the capacity of its member SAIs to deliver quality, impactful and timely audits that enhance public sector performance is part of PASAI’s mission.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Meresimani Vosawale-Katuba, Director (South Pacific) PASAI
E: Meresimani.VosawaleKatuba@pasai.org P: +64 9 304 1275

PDF version of this media release

Pacific and Caribbean auditors in Fiji as part of global assessment of actions addressing climate change

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is facilitating the training of Pacific Island and Caribbean auditors to participate in ClimateScanner, a global assessment of government actions related to climate change.

Twenty-two staff (13 female, 9 male) from the government audit offices of American Samoa, Australia, Fiji, Guam, the Marshall Islands, New Zealand, Palau, Tonga, Tuvalu and Vanuatu are in Nadi, Fiji for the 5-day face-to-face workshop from 24 to 28 June 2024.

United Nations Development Programme (UNDP) is funding the participation of almost half of the audit staff attending from the Pacific Islands.

Ten staff from national and territorial audit offices in the Caribbean are also attending, having travelled from Antigua and Barbuda, the Bahamas, Grenada, Jamaica, Montserrat, Saint Lucia and Saint Kitts and Nevis.

The ClimateScanner initiative is focused on evaluating government efforts to address climate change through a rapid review tool. With data consolidated at the global level, relevant information will be accessible and inform future audit work on climate issues.

Similar workshops have already been held in the European and Latin American regions and more will follow in Asia, Africa and the Middle East.

Participants will apply the ClimateScanner methodology to partially complete assessments of their respective jurisdictions during the workshops.

Subject matter experts are instructing participants on the tool’s key components of governance, public policies and climate finance. Although the auditors come from offices with different mandates, they share a common mission to provide independent assessments of the use of public resources and the performance of public policies.

By finalising the results in the coming months, the International Organization of Supreme Audit Institutions (INTOSAI) aims to show a comprehensive picture of the state of government action in climate change at the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP 29) in early November 2024.

The keynote speaker for this week’s training was Karlos Moresi, Programme Adviser & Team Leader, Climate Finance & Resilience at the Pacific Island Forum Secretariat. The Head of Community Research & Ethnographic Solutions Mapping, UNDP Pacific Accelerator Lab, Dr Mohseen Riaz Ud Dean; and the Permanent Secretary for the Fijian Ministry of Environment and Climate Change, Dr Sivendra Michael both delivered presentations covering the Pacific context.

Auditor-General of Fiji, Finau Nagera; PASAI Chief Executive, Esther Lameko-Poutoa; Auditor-General of Montserrat, Marsha Verancia Meade; and a representative from the Federal Court of Accounts of Brazil, Junnius Marques Arifa also made remarks at the opening ceremony on Monday.

The workshop facilitation team includes senior staff from the Federal Court of Accounts of Brazil and the Office of the Auditor-General of New Zealand.

The Federal Court of Accounts of Brazil, as current Chair of INTOSAI, has made additional information about the ClimateScanner project available online.

PASAI acknowledges the support of UNDP, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI welcomes new MER Director

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has welcomed a skilled monitoring and evaluation specialist experienced in the development sector, Sarnesh Deo, to its Secretariat team.

Mr Deo completed a comprehensive, three-day induction in Auckland this week, which included attendance at a virtual meeting of PASAI’s Governing Board.

As PASAI’s new Director – Monitoring, Evaluation and Reporting (MER), Mr Deo arrives at a crucial time for PASAI, which, last month approved a new 10-year strategy that starts from 1 July 2024. He will be instrumental in setting up the monitoring and evaluation framework to inform PASAI’s next decade of work. 

From earlier this year Mr Deo has been working as a Master Data Analyst at a New Zealand agricultural and construction machinery distributor and servicing provider. Prior to that he spent several years as the Assistant Manager – Planning, Monitoring, Evaluation and Learning at the Australian Pacific Training Coalition (APTC). This followed various roles at different universities and a government ministry.

APTC operates in 10 countries spread across the Pacific sub-regions of Melanesia, Micronesia and Polynesia as well as Timor Leste, and is funded by one of PASAI’s core development partners, the Australian Department of Foreign Affairs and Trade (DFAT).

Sarnesh Deo

PASAI Chief Executive, Esther Lameko-Poutoa, is pleased to have Mr Deo join the Secretariat staff.

“Sarnesh is already well-acquainted with the Pacific Island region as well as the demands of monitoring, evaluation and reporting in the development sector, so we expect he’ll be able to hit the ground running in his role here,” she said.

Following his induction Mr Deo said, “I’m excited to use my skills and experience to design and implement a comprehensive M&E system that will enhance the effectiveness and sustainability of PASAI’s important initiatives.”

Mr Deo is based in New Zealand.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and DFAT.                                                                                                                         

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Staff from six Pacific Island national audit offices come to Vanuatu for improved financial auditing

Port Vila, Vanuatu: The Pacific Association of Supreme Audit Institutions (PASAI) is training Pacific Island auditors to perform quality financial audits of profit-oriented public entities.

Twenty-one senior staff (13 female, 8 male) from supreme audit institutions (SAIs) in Fiji, Nauru, Papua New Guinea, Tonga, Tuvalu and Vanuatu are participating in the five-day face-to-face workshop from 17 to 21 June 2024.

PASAI programme directors, Meresimani Vosawale-Katuba and Susana Laulu, and consultant, John Vila, are facilitating the programme focused on ensuring financial audits of commercial bodies comply with the requirements of international standards.

Support to improve audit capabilities in the Pacific comes from afar. The Institute of Chartered Accountants in England and Wales (ICAEW) developed a Financial Audit Manual suitable for SAIs to carry out efficient, effective and compliant audits of small to medium sized state-owned enterprises.

In an agreement with PASAI, ICAEW granted the SAIs the licence to use this manual.

PASAI Chief Executive, Esther Lameko-Poutoa, explained, “The manual provides a structured and well-tested method for performing financial audits and will help ensure SAIs conduct audits in line with international standards.”

By the end of the workshop, participants should be more capable of developing and documenting the planning of a financial audit, document and link audit procedures for specific components of financial statements, and review workpaper file to ensure sufficient and appropriate audit evidence is obtained to support audit opinions. They will be able to train their colleagues in how to use the manual to conduct quality and timely financial audits.

Following the workshop, PASAI will provide one-on-one online coaching sessions on request to resolve any issues while implementing their learnings. It can also assist the SAI in a quality assurance review.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI charts a new strategy at its 25th Congress

Rarotonga, Cook Islands: More than 80 people from countries across the Pacific and as far afield as Brazil and Norway attended the 25th Congress of the Pacific Association of Supreme Audit Institutions (PASAI), attracting the presence of the Right Honourable Helen Clark and the Cook Islands Prime Minister, the Honourable Mark Brown.

Representatives of 26 PASAI member offices, supporting development partners and dignitaries from local and overseas ministries attended the five-day meeting hosted by the Cook Islands Audit Office from 20 to 24 May 2024.

Ms Clark, in her role as the INTOSAI-Donor Cooperation Goodwill Ambassador for SAI Independence, made a keynote address on ‘Influencing SAI independence’ and later joined a panel discussion where she elaborated on the corrosive effects of corruption and the importance of upholding the role of government audit offices (often referred to as ‘SAIs’) in public financial management systems.

The Controller and Auditor-General of New Zealand, John Ryan, in his capacity as the Secretary-General of PASAI, spoke of the increased public awareness, both domestically and internationally, that Ms Clark’s participation in the Congress gathering gave to the role of SAIs and the importance of their independence.

“We couldn’t ask for a better advocate of SAIs than Helen Clark, who reminded us that although we strive to act independently, we should never feel alone in holding governments to account,” Mr Ryan added.

The Cook Islands Ministry of Culture arranged the opening ceremony of Day 1 of the Congress, which was held at the National Auditorium.

Starting on 19 May and finishing on the afternoon of 20 May, the 38th meeting of PASAI’s Governing Board bookended Day 1 of the Congress. At its meeting, the Board agreed on recommendations for the approval of Congress.

Representatives from all PASAI member offices, including those absent, unanimously adopted a new 10-year strategy after Board representatives from each of PASAI’s sub-regions voiced their support of it. The strategy was developed over the last 18 months and will take effect from 1 July 2024.

Among the other recommendations of the Governing Board that were adopted by the Congress was the admission of the South Australian Audit Office as a new PASAI member.

The theme of the Congress was, “Strengthening performance: making a difference in the lives of Pacific people.”

Auditors general, public auditors and others in similar roles from Australia, New Zealand and the Pacific Island sub-regions of Melanesia, Micronesia and Polynesia, as well as PASAI Secretariat staff and other stakeholders with an interest in national integrity and public financial management systems discussed a range of issues over the course of the week.

Through a series of panel discussions, Congress attendees reflected on matters related to utilising technology, corruption prevention, office professionalisation and strengthening respect for the role and work of SAIs.

Representatives from many SAIs also conveyed a strong interest in joining the INTOSAI Chair Brazil-led ClimateScanner Initiative, a global assessment of government actions related to climate change, the results of which will be ready for COP29, the United Nations Climate Change Conference in Azerbaijan this November.

PASAI released a detailed communiqué after the event and made videos of the opening day available on its YouTube channel.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT), and looks forward to the next Congress in 2025.

Photos and video taken by Jessica Du, Vice President and Editor of the International Journal of Government Auditing, during the 25th PASAI Congress:

The Right Honourable Helen Clark (centre), being escorted into Are Karioi Nui (the National Auditorium) by the Prime Minister of the Cook Islands, the Honourable Mark Brown (right), and the Director of Audit, Desmond Wildin (left) during a performance from the Cook Islands National Art Theatre Dance Team – frame from a short video

 Public Auditor of the Republic of Palau, Satrunino Tewid (left) passing a ceremonial gavel to Director of Audit, Desmond Wildin (right), in front of PASAI Chief Executive, Esther Lameko-Poutoa, at the Governing Board Chairperson handover

Congress attendees applauding the adoption of a new 10-year strategy

Head of the Environment and Agriculture Audit Department at the Brazilian Federal Court of Accounts, Hugo Chudyson, delivering a presentation on the ClimateScanner Initiative

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release