PASAI director gets personal with performance auditors in Fiji

Suva, Fiji: Performance Audit Director for the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, visited the Office of the Auditor-General (OAG) for the Republic of Fiji from 7 to 12 April to provide staff with in-person technical support on performance auditing.

Adding to guidance he provided staff earlier on the team’s yet-to-be-published ‘Climate Change Adaptation Actions’, ‘Affordable Housing’ and ‘Agriculture Assistance Program’ audits, Mr Scott reviewed progress and advised on best practice approaches to audit completion.

Mr Scott reviewed two of the OAG’s follow up reports on the government’s response to its audits of the ‘Management of Rural Electrification Program’ and the ‘Management of Land Reform Program’.

“Overall, my view is that OAG Fiji has a good and strong approach,” he said.

Mr Scott reviewed another two of the office’s completed performance audits, noting a logical overall structure and effective presentation of findings within each audit’s report, and suggesting ways to enhance the impact of the reporting.

Training of staff throughout the week included auditee relationship management, auditing government action on meeting the United Nations’ Sustainable Development Goals outlined in its 2030 Agenda, annual work programme planning and the practical application of the OAG’s performance audit manual. The group included staff who are relatively new to performance auditing.

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 Performance Audit Director, Mike Scott (third from left, front row) with performance audit staff from the Office of the Auditor-General of the Republic of Fiji

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Contact information:

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

PDF version of this media release

Pacific Island auditors general upgrading in-house systems to meet new audit management standards

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI), in cooperation with the INTOSAI Development Initiative (IDI), are supporting the staff of Pacific Island auditors general to set up a formal System of Audit Quality Management (SoAQM).

Seventeen staff (11 female and six male) from the six government audit offices of the Cook Islands, Fiji, the Marshall Islands, Samoa, Tuvalu and Vanuatu have gathered in Fiji this week to participate in the five, full-day SoAQM programme workshop.

Senior staff from Norway-based IDI, Karma Tenzin and Mark Anthony Flores, and Fiji-based PASAI Director (South Pacific), Meresimani Vosawale-Katuba, are facilitating the training. IDI developed the SoAQM establishment ‘playbook’.

The in-person workshop from 8 to 12 April is the first part of the programme, which includes integrated professional education and an implementation phase for participating offices that continues to October 2025.

Ms Vosawale-Katuba explained, “The international standards of audit quality management these particular SAIs follow have recently been revised, taking effect from 1 January 2025.

“The new standards require a dynamic, scalable and risk-based approach to quality management. I’m confident that member offices participating in this programme will end up with fit-for-purpose systems embedded with self-correcting mechanisms.”

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).

SoAQM workshop participants and facilitators in Nadi, Fiji

IDI Senior Manager, Karma Tenzin

IDI Manager, Mark Anthony Flores

PASAI Director (South Pacific), Meresimani Vosawale-Katuba

SoAQM workshop participants during training

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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

PASAI’s 37th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 37th Governing Board meeting online on 1 March 2024, chaired by Satrunino Tewid, Public Auditor of Palau.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, attended along with all other 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 board members from Melanesia, Micronesia and Polynesia provided updates from fellow member SAIs based in their respective sub-regions. This included positive feedback about two multi-day events held in February and well attended by member SAI representatives: a PASAI-led Women Symposium in Samoa and a Trilateral Dialogue on the Teieniwa Vision in Vanuatu.

The Governing Board received a presentation of the intended timeline to finalise the development and adoption of PASAI’s next 10-year Strategic Plan which will take effect from 1 July 2024. It also heard about assistance available from the Office of the Auditor-General of Zealand to enable SAIs to fully participate in global environmental auditing initiatives.

Esther Lameko-Poutoa, Chief Executive PASAI, provided members with a report and presentation on the PASAI Secretariat’s progress implementing its operational plan from November 2023 to January 2024. The Governing Board approved a revised budget for the remainder of the financial year ending 30 June 2024.

Members will next meet in person in the Cook Islands on 19 May 2024, immediately before the annual PASAI Congress.

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.

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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 Island auditors trained on best performance auditing practices

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of 12 webinars covering key performance audit concepts for its members from today.

Fifty staff from the government audit offices of American Samoa, the Federated States of Micronesia (FSM) National office, FSM Kosrae, FSM Pohnpei, Fiji, Guam, the Marshall Islands, New Caledonia, Samoa and Tonga have registered to participate in the remotely accessible capacity building training.

The first webinar will cover “What is performance audit, and economy, efficiency, effectiveness and equity?”

The remaining webinars will cover concepts from performance audit standards that underpin good practice from planning to reporting and follow up.

PASAI will typically release webinars in the series twice a month into late August 2024. A video, together with a practice sheet on the relevant concept covered, will be made available to participants on PASAI’s online Learning Platform. There will also be a quiz to complete on the key points covered in each webinar.

Additionally, in late April 2024, PASAI will facilitate an in-person workshop in Fiji to strengthen performance audit practice across member audit offices.

PASAI Director Performance Audit, Mike Scott, was delighted by the response of member audit staff who want to ensure they apply best practice to their performance auditing of government expenditure and service provision.

“Through the webinars and the workshop, our members will share and build understanding together of good performance audit practice, and how they can use performance audits to promote transparency, accountability and value for Pacific people,” he 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:

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

PDF version of this media release

PASAI director visits Kosrae State and the Marshall Islands

Auckland, New Zealand: Performance Audit Director for the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, visited the Marshall Islands last week to provide in-person technical support on performance auditing. This immediately followed a weeklong visit to the Office of the Kosrae Public Auditor in the Federated States of Micronesia.

The Kosrae State Legislature had recently specified three audit topics for the Public Auditor, Palikkun Kilafwasru, to carry out performance audits on.

Mr Scott explained, “A performance audit is an objective examination of whether citizens are well served by the spending of public money. Performance Audits examine how economically, efficiently, effectively, and equitably public money is spent.

“To take one example, the Kosrae Public Auditor will audit the government’s construction of the Utwe Gym. By planning the objective and scope of the audit, and considering how to engage with the auditee, we set the Kosrae team up to make insightful findings and provide valuable recommendations to action.”

Mr Scott also worked with the Kosrae audit staff to plan the other two audits and provided guidance on how to document audits according to international standards, which will help them in making enhancements to their methodology following a recent peer review.

In the Marshall Islands, Auditor-General, Junior Patrick, and his staff at the Office of the Auditor-General hosted Mr Scott during his mission.

Mr Scott undertook a quality assurance review of one of the office’s audits, noting a well-documented audit file and a high-quality draft report, and offering advice on areas to support them in continuing to advance the quality of their work.

He also spent two full days on staff capacity building, enhancing the auditors’ skills on topics ranging from report writing to risk management and compliance with auditing standards.

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 Performance Audit Director, Mike Scott; and Kosrae State Public Auditor, Palikkun Kilafwasru (second and third from left); with staff from the Office of the Kosrae Public Auditor

Mike Scott planning audits with staff from the Office of the Kosrae Public Auditor

Performance audit capacity building training for the staff of the Office of the Auditor-General, Republic of Marshall Islands

Mike Scott and Auditor General, Junior Patrick (back row, centre); with staff from the Office of the Auditor-General

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Contact information:

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

PDF version of this media release

PASAI holds women symposium in Samoa

Apia, Samoa: The Pacific Association of Supreme Audit Institutions (PASAI) commenced a three-day Governance and Leadership Women Symposium for current and emerging female leaders across the Pacific Island region from today.

The first day is dedicated to developing the capabilities of 34 female staff who have travelled from government audit offices across Melanesia, Micronesia, Polynesia, Australia and New Zealand. They will hear from PASAI staff on topics like sustainable audit practices, quality management and gender policies.

On the second and third days, current and emerging female leaders from Pacific Island audit offices will be joined by more than 60 others from the Samoan public sector, businesses, civil society organisations, the media, regional stakeholders and development partners. Top accounting students from selected secondary schools will also attend.

Minister of Finance, Honourable Lautimuia Afoa Uelese Vaai, will officially open the symposium. The full list of local and international speakers who will share their experiences and insights is at pasai.org/symposium.

PASAI Chief Executive, Esther Lameko-Poutoa, in explaining the reason for organising the symposium, said that while slightly more than half of staff who work at government audit offices in the Pacific are women, their representation among those who hold managerial and leadership positions rapidly dwindles with increasing levels of seniority.

“We are committed to promoting gender equality and women's empowerment in the Pacific region through our programme of work and by establishing strategic partnerships to achieve positive outcomes in this area.

“We also advance productive relationships and encourage closer collaboration between audit institutions, relevant anti-corruption authorities and legislatures to build an accountability ecosystem across integrity agencies.

“It is only by unlocking the full potential of our workforces that we can more quickly achieve our goal of good governance and accountability within the public sector,” she said.

Samoa-based PASAI Programme Director and event coordinator, Susana Laulu, was especially pleased Samoa was chosen to host such an event, being held at the Taumeasina Island Resort.

“Not only was Samoa the first Pacific Island nation to elect a woman as its top leader, but it boasts having many women who have excelled in leadership positions across business, government, academia and CSOs. So it provides an ideal setting to inspire increasing standards of gender equality and inclusiveness,” she said.

PASAI aims for the symposium to allow for peer-to-peer learning from the experience and good practices of other countries and for discussions on how to enhance effective cooperation in the region to promote good governance and integrity in the public sector. 

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). The arrangements for the symposium were also made possible by a collaboration with the Bank South Pacific (BSP) Samoa and TAUTAI Governance for Economic Growth.

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Contact information:

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

PDF version of  this media release

PASAI director visits Kiribati

Bairiki, Kiribati: Programme Director for the Pacific Association of Supreme Audit Institutions (PASAI), Susana Laulu, visited Kiribati last week to provide in-person technical support.

Auditor-General, Eriati Manaima, and his staff at the Kiribati Audit Office (KAO) hosted Ms Laulu during her mission.

The primary purpose of Ms Laulu’s trip was to assist and guide the staff responsible for the 2022 Financial Statements of Government (FSG) with the audit planning and process. PASAI’s central strategic priority is that its member audit offices complete high-quality audits of government accounts on a timely basis.

Ms Laulu explained, “It’s very important that auditors have a broad understanding of government operations, the nature of key components of the FSG, and linkages to the work of each ministry to ensure the government budget is appropriately expensed and accounted for.

“Auditing is much more than double-checking numbers. Effective auditors must build relationships, communicate well and know what the right questions are to obtain the relevant information.”

Ms Laulu discussed with KAO staff the challenges impacting workflow and timelines to the FSG audit, and how to manage those challenges with existing resources. 

On her final day in Kiribati, Ms Laulu paid a courtesy visit to senior staff at the Ministry of Finance and Economic Development. Accompanied by Audit Supervisor, Tematang Raimon, Ms Laulu met Accountant General, Toromon Metutera, and Deputy Accountant General, James Ruatu.

Before leaving Ms Laulu assured the Auditor-General that PASAI will continue its support of KAO online and in person where needed near the closing of the FY2022 FSG audit.

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 Programme Director, Susana Laulu (seated in centre) and Auditor General, Eriati Manaima (seated on far right) with staff from the Kiribati Audit Office

Left to right: Deputy Accountant General, James Ruatu; Audit Supervisor, Tematang Raimon; PASAI Programme Director, Susana Laulu; and Accountant General, Toromon Metutera

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Contact information:

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

PDF version of this media release

Pacific Island auditors trained on revised government auditing standards

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has partnered with the Graduate School USA to train government audit office staff in congressional-style jurisdictions to conduct performance audits to new standards from today.

Sixty-one staff (30 female, 31 male) from the government audit offices of American Samoa, the Federated States of Micronesia (FSM), FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Guam, the Marshall Islands, the Northern Mariana Islands and Palau are participating in the two part-day, online workshop from 28 to 29 November 2023.

These jurisdictions, concentrated in the North Pacific, are either American territories or are in ‘free association’ with the United States of America. As such, the government auditing standards they follow are American.

The course will cover the general standards for governmental auditing, such as ethical principles and quality control. It also includes the fieldwork and reporting standards for performance audits.

After an in-depth review of and update on the standards, participants will discuss the purpose and requirements of individual standards, with an emphasis on the recent changes.

PASAI Director (North), Doris Flores Brooks, was delighted by the response of PASAI members to the opportunity to learn about the revisions to the standards.

“We are pleased to be meeting the demand for training that is tailored to the needs of government auditors working in Congressional systems,” she said.

PASAI is sponsoring the course being offered by the Graduate School USA through its Pacific Island and Virgin Island Training Initiatives (PITI-VITI) programme. Its Oregan-based instructor, Drummond Kahn, has trained Pacific Island auditors over many years.

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:

Doris Flores Brooks, Programme Director (North) PASAI
E: Doris.FloresBrooks@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI director visits American Samoa

Pago Pago, American Samoa: Director Practice Development for the Pacific Association of Supreme Audit Institutions (PASAI), Sinaroseta Palamo-Iosefo, visited American Samoa last week on a knowledge-sharing mission.

The primary purpose of Ms Palamo-Iosefo’s trip was to collaborate with the American Samoa Government Territorial Audit Office (TAO) on opportunities for PASAI to support building its capabilities and improving audit quality.

With most of the TAO’s 11 personnel joining the office in 2022 and the Territorial Auditor, Mike Edmonds, being appointed to the head position just last month, the timing was optimal for familiarising staff with PASAI’s work in the Pacific Island region. This includes technical assistance with strategic audit planning, capability development in multiple audit streams and support to improve other aspects of operations such as human resources and external communications.

Ms Palamo-Iosefo discussed the results of an assessment of the TAO that had been completed using the internationally recognised Performance Measurement Framework. Such assessments identify areas for improvement in all areas of an audit office’s operations.

Advocacy of and support pursuing audit office independence are among PASAI’s top strategic priorities, so Ms Palamo-Iosefo also discussed the TAO’s approach to achieving true financial and operational independence to enable it to fully deliver its mandate.

Ms Palamo-Iosefo explained to staff the use of audit planning templates to comply with international auditing standards. Adherence to the standards enhances audit quality and ensures sustainability of audit practice.

Finally, in keeping with best practice, Ms Palamo-Iosefo completed a quality assurance review of one of the TAO’s performance audits.

Ms Palamo-Iosefo left with agreed action points and was satisfied the trip’s objectives had been met.

“We now have a good sense of the nuances of the TAO, its staff and the environment in which it operates,” 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).

Territorial Auditor, Mike Edmonds (centre) and PASAI Director Practice Development, Sinaroseta Palamo-Iosefo (second from right, front row) with staff from the American Samoa Government Territorial Audit Office

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Contact information:

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

PDF version of this media release

Performance auditor with over 30 years of experience joins PASAI

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has welcomed an accomplished and very experienced performance audit professional, Mike Scott, to its Secretariat team.

Mr Scott was appointed to the new role of Director Performance Audit in time for him to attend the latest meeting of PASAI’s Governing Board on 7 and 8 November.

Among Mr Scott’s important duties is providing technical support to six of our member SAIs who are participating in a global cooperative audit of climate change adaptation actions.

He will also lead a quality assurance review programme, initially for nine of PASAI’s member offices, and develop a continuing education programme to build the capacity of performance auditors in the Pacific region.

Mr Scott comes to the Secretariat from, most recently, an audit and assurance managerial role at New Zealand’s Department of Internal Affairs, occasionally acting at a director level. This followed two years leading the Performance Team at New Zealand Police and coordinating performance audit training for the Australasian Council of Auditors-General (ACAG).

Prior to that Mr Scott spent nearly 12 years as the Assistant Auditor-General of Performance Audit at the Office of the Auditor-General in New Zealand. This followed three years in other senior performance audit roles there.

However, Mr Scott started his lengthy audit career back in 1987, spending 17 years in a variety of roles at the National Audit Office of the United Kingdom.  

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

“Mike’s breadth of performance audit experience in multiple audit offices and government agencies, coupled with his achievements coordinating ACAG training, make him ideally suited to this new role at PASAI,” she said.

Mr Scott expressed his own enthusiasm for the role, saying, “I am excited and privileged to join PASAI and contribute to the great support that it provides to Pacific auditors.”

When not on overseas missions, Mr Scott will primarily work from his home office north of Wellington, New Zealand. This is similar to the arrangements for three other PASAI directors who are regionally based in Fiji, Guam and Samoa.

Mr Scott qualified as a Chartered Accountant in 1991 and is a Fellow of the Chartered Institute of Public Finance and Accountancy (FCPFA). He is a member of the Greytown Volunteer Fire Brigade, and eagerly follows professional rugby and football competitions.

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).

Mike Scott

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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 Island auditors trained to strengthen government entity compliance

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is training more Pacific Island government audit office staff to conduct compliance audits to international standards from this week.

Sixty-four staff (33 female, 31 male) from supreme audit institutions (SAIs) in American Samoa, Fiji, FSM Pohnpei, FSM Yap, Kiribati, Papua New Guinea, Samoa and Vanuatu are participating in the six part-day, online workshop from 25 to 29 September and 2 October 2023.

PASAI programme directors, Susana Laulu, Sinaroseta Palamo-Iosefo and Meresimani Vosawale-Katuba, are facilitating the eight-module workshop covering all phases of the compliance audit process.

Ms Laulu explained compliance audits are meant to enhance public sector and government entity compliance with laws, regulations, executive directives, policies and procedures.

“The training will cover the main concepts of compliance audit, how to identify potential audit topics and the different phases of the audit process from planning, gathering evidence, evaluating evidence and forming conclusions, to reporting audit findings and following up implementation of audit observations.

“It highlights the importance of understanding the country’s governance ecosystem in identifying significant areas to be considered as potential topics for a compliance audit as well as those factors that will ensure a quality audit is conducted effectively and efficiently,” she said.

It is envisioned that by ensuring Pacific Island auditors are trained to conduct compliance audits in accordance with international standards and best practices, government accountability, transparency and integrity will be strengthened in the longer term.

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, Programme Director PASAI, Auckland, New Zealand
E: susana.laulu@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI’s 35th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 35th Governing Board meeting online on 8 September 2023.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, chaired the meeting attended by all board members, PASAI Secretariat staff and a representative from the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

The Governing Board endorsed the Annual Report and Financial Statements for presentation at the Annual General Meeting of PASAI Incorporated, held later that day. Staff from RSM New Zealand joined the meeting to explain to board members what they audited and to express their “unmodified” (clean) opinion of PASAI’s accounts and performance reporting for the financial year ending 30 June 2023.

The Governing Board also received a presentation of the indicators against which PASAI measures its progress.

Work developing PASAI’s next 10-year Strategic Plan continued, with board members providing feedback on draft strategic priorities. Esther Lameko-Poutoa, Chief Executive PASAI, provided members with a forecasted budget for this period.

A report of the independent evaluation undertaken by Tetra Tech International Development was tabled at the meeting. The findings and recommendations of the report informed the drafting of the future Strategic Plan.

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

North Pacific auditors gather in Guam to learn the fundamentals of scrutinising government expenditure

Hagåtña, Guam: The Pacific Association of Supreme Audit Institutions (PASAI) is training entry-level government audit office staff from the north Pacific on the fundamentals of public sector auditing this week.

Twenty-three staff (14 female, nine male) from supreme audit institutions (SAIs) in the Federated States of Micronesia and its four states of Chuuk, Kosrae, Pohnpei and Yap; Guam; the Marshall Islands; the Northern Mariana Islands and Palau are participating in the five-day face-to-face workshop from 21 to 25 August 2023.

PASAI programme directors, Doris Flores Brooks and Susana Laulu, are delivering the training with the Supervising Accountability Auditor, Vincent Duenas, of the Office of Public Accountability in Guam.

Including local senior staff in the facilitation team will build the capacity at the SAI to facilitate in-house training.

The comprehensive training includes modules on the role of SAIs, the public financial management system, key phases of the audit process, auditing standards and stakeholder communication. Participants will also deliver their own presentations during the workshop.

PASAI Chief Executive, Esther Lameko-Poutoa summarised the training, saying, “All public sector auditors need to understand the framework for and elements of public sector auditing.

“Knowing about the role of SAIs, who the key stakeholders are, the ethical responsibilities, the whole audit process and other information about the public sector enables auditors to carry out their responsibilities effectively and efficiently.”

By the end of the workshop, participants should have an increased understanding of what a SAI does, its role in providing external scrutiny of public sector activities and finances, the audit process, auditing standards and the different types of audits.

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

Government auditing improvements mapped out in Tuvalu during PASAI visit

Funafuti, Tuvalu: Senior representatives from the Pacific Association of Supreme Audit Institutions (PASAI) spent five days in Tuvalu’s capital last week to, among other things, plan how they can support the Office of the Auditor-General (OAG) with its audit capabilities in the coming 2023–2024 financial year.

PASAI Chief Executive, Esther Lameko-Poutoa, and Programme Director, Sinaroseta Palamo-Iosefo, also met Auditor General, Imase Taai Kaunatu, in person to discuss the progress and implementation of the OAG’s independence strategy. 

Having met with other senior leaders in person, Ms Lameko-Poutoa reflected, “Tuvalu has passed legislation providing financial and organisational independence to the OAG but its implementation remains a challenge.

“It’s clear from our dialogue with various government officials they are in support of implementing SAI independence for better governance and public financial management.”

A previous Performance Measurement Framework (PMF) assessment of the OAG identified scope for improvement in the formalisation of its internal governance policies, procedures and practices. Ms Palamo-Iosefo worked with the OAG to plan the review of its documentation.

The OAG performs audits of Tuvaluan government agencies in accordance with the International Standards of Supreme Audit Institutions (ISSAI). PASAI used the ISSAI Compliance Assessment Tool (iCAT) to review the OAG’s performance audit practices and documented its processes and methodologies.

Ms Palamo-Iosefo said, “We discussed avenues to address gaps identified in both the iCAT review and a recent quality assurance review of the OAG’s financial audits.”

Mses Lameko-Poutoa and Palamo-Iosefo met with Finance Secretary, Taufia Patolo, and Ministry of Finance staff who prepare the financial statements of government (FSG), which are the accounts audited annually by the OAG.

They also met the Acting Clerk of the Legislative Assembly and members of the parliament’s Public Accounts Committee to convey the importance of pursuing the OAG’s independence and to discuss their role in the scrutiny of the audited FSG, audit recommendations and the follow-up process.

In meeting the Chair of the Tuvalu Association of Non-Government Organisations (TANGO), Faiatea Latasi, and a member of TANGO’s Board, the PASAI team promoted the OAG’s role in strengthening Tuvalu’s public finance management, advocated for the importance of SAI independence in fulfilling this role and sought TANGO’s support with the OAG’s pursuit for independence.

Before returning to the PASAI Secretariat office in Auckland, Mses Lameko-Poutoa and Palamo-Iosefo also made a courtesy visit to the Acting Australian High Commissioner, Antony Walter, and New Zealand Ministry of Foreign Affairs and Trade (MFAT) Senior Development Programme Coordinator, Belinda Malaefou, both stationed in Funafuti.

PASAI acknowledges the support of 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 Chief Executive, Esther Lameko-Poutoa, presenting to staff of the Office of the Auditor General, Tuvalu

PASAI Programme Director, Sinaroseta Palamo-Iosefo, delivering a presentation on Human Resource Management

Left to right: Acting Clerk to Parliament, Lakaga Uniuni; Auditor General, Imase Taai Kaunatu; PAC Member, the Hon Monise Laafai; PASAI Chief Executive, Esther Lameko-Poutoa; and Programme Director, Sinaroseta Palamo-Iosefo

Left to right: Auditor General, Imase Taai Kaunatu; Finance Secretary, Taufia Patolo; PASAI Programme Director, Sinaroseta Palamo-Iosefo; and Finance Assistant Secretary, Asau Leauma

Twenty-one Pacific Island government audit office staff in Fiji for improved financial auditing

Suva, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is jointly providing in-person training to Pacific Island auditors to perfect the financial audits they perform on whole of government accounts.

Twenty-one staff (15 female, six male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, Kiribati, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu are participating in the five-day, face-to-face workshop from 5 to 9 June 2023.

Senior Manager from the INTOSAI Development Initiative, Karma Tenzin, and PASAI programme directors, Meresimani Vosawale-Katuba and Susana Laulu, are facilitating the programme focused on ensuring participating member SAIs can sustainably plan, execute and report on their government audits in accordance with international standards.

Following recent revisions to quality control standards for SAIs, PASAI Chief Executive, Esther Lameko-Poutoa, explained, “We expect this workshop will enable participants to design and implement bespoke systems of audit quality management with a focus on financial audits of governments.”

This training is part of a programme of capability-building support to conduct Financial Statements of Government (FSG) audits in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) that started in 2020.

Programme participants have since conducted FSG audits and performed quality assurance (QA) reviews on each other’s work.

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 34th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 34th Governing Board meeting online on 2 June 2023. Sairusi Dukuno, Acting Auditor-General of Fiji and Immediate Past Chair of the PASAI Governing Board, chaired the meeting.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand attended along with most other 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).

Esther Lameko-Poutoa, Chief Executive PASAI, presented a comprehensive operational plan for the coming financial year. The Governing Board approved the plan and its proposed budget.

Members discussed at some length the recommendations from a draft independent evaluation of PASAI’s delivery against its current strategic plan. They also continued work on the development of a vision, mission and values to guide new priorities in its next strategic period.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges MFAT and DFAT for their continued support of PASAI and its work in the region.

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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

Navigating towards better public financial management after PASAI visits Papua New Guinea

Port Moresby, Papua New Guinea: Senior representatives from the Pacific Association of Supreme Audit Institutions (PASAI) spent five days in Port Moresby last week to help advance productive relationships between the Auditor-General’s Office (AGO) and other Papua New Guinean government agencies.

PASAI Chief Executive, Esther Lameko-Poutoa, and recently appointed Programme Director, Susana Laulu, met Auditor-General, Gordon Kega, in person for the first time to discuss how PASAI can support the AGO with its audit capabilities.

The AGO made arrangements for PASAI staff to meet with the parliament’s Public Accounts Committee (PAC) and its Secretariat to discuss the scrutiny of the audited financial statements of government, audit recommendations, the follow-up process and the importance of pursuing the AGO’s independence.

Regarding audit office independence, Ms Lameko-Poutoa said, “We have identified scope for legislative reform to improve the financial and operational independence of the AGO and to protect its staff.

“We will continue to advocate for such prerequisites of a functional public financial management system in Papua New Guinea, as we do in the nations of all our member offices.”

The AGO has an audit backlog of the government’s financial statements. PASAI staff and senior AGO officers met with staff from the departments of Finance and Treasury, committing to complete these outstanding audits as a priority and collaborate to ensure the timeliness of future audits.

The visit coincided with the online launch last week of PASAI’s fourth report in its Transparency and Accountability series. The Chief Executive of Transparency International, Arianne Kassman, participated in the launch as a webinar panellist and expressed the importance to civil society of the AGO being able to produce timely audit reports and make them publicly available.

Ms Lameko-Poutoa was positive some important institutional relationships had been established during the visit saying, “We succeeded in conveying to key stakeholders in parliament and the public sector how important it is for the people of Papua New Guinea that the AGO is able to fulfil its mandate.”

Through the Australian Department of Foreign Affairs and Trade’s (DFAT) Institutional Partnership Programme, a senior advisor from the Australian National Audit Office (ANAO) is currently deployed to the AGO. She was instrumental in coordinating the week of meetings and presentations while planning how PASAI can complement the existing twinning relationship ANAO has, to better support the AGO.

Mses Lameko-Poutoa and Laulu also made a courtesy visit to the New Zealand High Commissioner, Pete Zwart, stationed in Port Moresby.

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

PASAI Programme Director, Susana Laulu; Advisor to Auditor General, Meegan Reinhard; Transparency International Papua New Guinea Chief Executive Officer, Arianne Kassman; and PASAI Chief Executive, Esther Lameko-Poutoa

With senior representatives from the Auditor-General’s Office and members of the PAC, including the Hon Richard Masese, Chairman of the Public Accounts Committee; and Gordon Kega, Auditor General (fifth and sixth from left, respectively)

With AGO’s financial auditors and senior representatives of the departments of Finance and Treasury

With the New Zealand High Commissioner, Pete Zwart 

PASAI director visits Saipan

Saipan, Commonwealth of the Northern Mariana Islands: Guam-based programme director for the Pacific Association of Supreme Audit Institutions (PASAI), Doris Flores Brooks, visited Saipan last week on an advocacy and knowledge-sharing mission.

The primary purpose of Ms Flores Brooks’ trip was to explain to the staff at the Office of the Public Auditor for the Commonwealth of the Northern Mariana Islands (CNMI) how PASAI can help improve its capabilities.

Ms Flores Brooks, who was herself formerly the Public Auditor of Guam, made a presentation to the Temporary Public Auditor, Dora I Deleon Guerrero, and other audit staff on the independent performance assessment of their office. The office’s assessment indicated its performance audit standards, quality management and results stood out as strengths.

However, high staff turnover at the office since the baseline assessment took place made it especially opportune to familiarise staff with the report and discuss how PASAI’s programme of work can address the gaps it identified. With a strategic plan now in place, the office is committed to tracking its progress against the report.

Such assessments have been completed for all 20 member offices who are beneficiaries of PASAI’s programmes and were done using the internationally recognised Performance Measurement Framework (PMF).

In the CNMI, the Public Auditor’s duties include investigating possible cases of fraud, waste and abuse of public funds. As such, Ms Flores Brooks met with the office’s investigators as well.

Advocacy is one of PASAI’s strategic priorities, so while in Saipan Ms Flores Brooks made courtesy visits to senior government officials to promote the importance of actioning recommendations made by the Office of the Public Auditor and maintaining its overall independence.

Among those she met were Lieutenant Governor, the Honourable David M Apatang; Senate President, Edith DeLeon Guerrero; and newly confirmed Secretary of Finance, Tracy Norita.

According to Ms Flores Brooks, the majority of government employees in CNMI are working reduced hours due to an austerity programme recently implemented by the Governor.

“I was able to share insights that the Government of Guam went through when it too was faced with dire economic conditions,” 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:

Doris Flores Brooks, Programme Director (North) PASAI
E: Doris.FloresBrooks@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI Programme Director, Doris Flores Brooks (fourth from left), with staff from the Office of the Public Auditor for the Commonwealth of the Northern Mariana Islands

Ms Flores Brooks and Temporary Public Auditor, Dora I Deleon Guerrero with Lieutenant Governor, the Honourable David M Apatang

With Senate President, Edith DeLeon Guerrero

With Secretary of Finance, Tracy Norita

Global environmental goals spur Pacific auditors to meet in Sydney

Sydney, Australia: The Pacific Association of Supreme Audit Institutions (PASAI) has gathered heads of government audit offices from across Australasia and the Pacific Islands for the 11th meeting of the Regional Working Group on Environmental Auditing (RWGEA).

The Audit Office of New South Wales is hosting the event from 9 to 11 May 2023 which will reflect themes that relate to the United Nations’ Sustainable Development Goals (SDGs) 13 to 15, summarised as Climate Action, Life Below Water and Life On Land.

Dr Vivi Niemenmaa, Secretary-General of the international working group above the RWGEA, is attending from Finland in person to facilitate training on environmental performance auditing.

PASAI Chief Executive, Esther Lameko-Poutoa, is using the event to better understand the needs of member offices who will likely be including environmental issues in their audit plans.

Ms Lameko-Poutoa emphasised the regional significance of the meeting saying, “Climate change disproportionately affects small island states in the Pacific.

“An upcoming global cooperative audit of climate change adaptation actions presents an opportunity for our members to make a meaningful contribution to addressing this international issue.”

Attendees of the gathering will also hear from expert speakers on the topics of auditing threats to biodiversity and government responses to climate risk.

Lead Partner at Deloitte and Worimi man, Professor Deen Sanders OAM, will present on using Indigenous knowledge to inform an understanding of climate and biodiversity.

Attendees will also be able to participate in practical workshops to scope potential environmental/climate change audits.

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

Thirteen Pacific Island government audit office staff on path to becoming HR champions

Suva, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (SNAO) are building the human resource management (HRM) capabilities of staff from Pacific Island government audit offices.

Thirteen staff (10 female, three male) from nine supreme audit institutions (SAIs) in Fiji, FSM National, FSM Pohnpei, Guam, Kiribati, the Marshall Islands, Tonga, Tuvalu and Vanuatu have gathered in Suva, Fiji for the first of six modules in this HR Champions programme.

In this eight-day, face-to-face workshop from 2 to 11 May, programme facilitators will introduce participants to HRM processes and international good practices in a way that is relatable to their local contexts.

Recent SAI Performance Measurement Framework assessments identified that most SAIs are not well-resourced to coordinate and manage human resource issues ranging from recruitment, appraisal and staff well-being to professional development and training.

This programme aims to create a group of staff capable of supporting their own SAIs in a self-sustaining model, minimising a reliance on external expertise for HR support.

The programme facilitators include senior advisors from SNAO, Ingela Ekblom and Carolina Bjerström, and PASAI Director Practice Development, Sinaroseta Palamo-Iosefo.

Ms Palamo-Iosefo expressed confidence in the programme’s foundations, saying, “We have already worked with the HR experts at the Swedish National Audit Office to support nine SAIs in the region to develop their own HR strategies and operational plans.

“By requiring participants to devote about 20 per cent of their working time to programme lectures and assignments after the first in-person module, we will support staff who are committed to becoming regional HR resources in the longer term.”

The programme will make use of PASAI’s revised HR Guide and is expected to finish in 2024.

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, Director Practice Development PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release