Transforming public auditors to lead change for a better Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) hosted a SAI young leaders’ symposium in Auckland, New Zealand on 4-7 April 2017. Eighteen staff from American Samoa, Cook Islands, Federated States of Micronesia (FSM) Office of the National Public Auditor, Fiji, Guam, Kosrae State of FSM, Marshall Islands, Nauru, Palau, Papua New Guinea, Pohnpei State of FSM, Samoa, Solomon Islands, Tonga, Tuvalu, Vanuatu and Yap State of FSM attended the symposium. Representatives from the Australian National Audit Office (ANAO) as well as AuditNew Zealand also took part and shared their leadership development programmes and leadership capability framework.

The main objective of the symposium was to explore and identify the challenges faced by SAIs in developing leadership and to inform the PASAI Secretariat on the design and development of a regional leadership programme. Strengthening leaders at all levels within the SAI will contribute to the overall impact of SAIs in the conduct of their audits to ‘Make a difference to the lives of citizens’.

The symposium involved extensive discussions on SAI leaders’ responsibility to deliver value and benefits to make a difference in the lives of citizens through consistently performing high-quality audits and delivering other services. Different approaches to developing leadership were presented from an individual organisation’s perspective by ANAO and Audit NZ. Ms Ingela Ekblom, Senior Advisor in Leadership, Human Resources and Communication at the International Department of the Swedish National Audit Office (SNAO) discussed and shared her experiences in developing the Executive Leadership Development Programme (ELDP) for AFROSAI-E, the organisation for English-speaking African Supreme Audit Institutions.

Other elements of a leadership programme such as a competency framework and the design of the programme were discussed in view of the challenges identified. The diverse nature of challenges identified from this forum will make designing and developing a regional programme a challenging task and possibly a costly investment.

Mr Nigel Ewels, the Development Manager of Pacific and Development Group, part of New Zealand Ministry of Foreign Affairs and Trade (MFAT) Pacific team in Auckland, opened the symposium. In his opening remarks, Mr Ewels reiterated the critical role that public auditors play in ensuring that governments are spending public money responsibly and effectively.

The facilitation team included Ms Ingela Ekblom, Mr Henry McGregor, Consultant from South Africa, Mrs Sinaroseta Palamo-Iosefo PASAI’s Director of Practice Development, and two young SAI leaders,  whorepresentedPacificSAIsintheINTOSAIDevelopmentInitiative(IDI)       Global

Leadership Symposium held in India, Ms Clariza Mae Roque and Grace Mulitalo from SAI Guam and Samoa respectively.

This programme is aligned with PASAI’s strategic goal requiring the development of staff of SAIs to take on leadership responsibilities.

This workshop was supported by Australian Department of Foreign Affairs, New Zealand Ministry of Foreign Affairs and Trade and the Swedish National Audit Office.

The workshop participants and facilitators

Tuvalu leads the way in strengthening SAI independence and the role of Public Accounts Committee

The Pacific Association of Supreme Audit Institutions (PASAI) in partnership with the Office of the Auditor-General of Tuvalu, delivered a four-day workshop involving Public Accounts Committee (PAC) members, Parliamentarians, audit entities and other stakeholders, in Tuvalu from the 3 – 8 March 2017. The workshop was aimed at strengthening the financial oversight and external scrutiny roles of the Public Accounts Committee (PAC), and the role all other stakeholders play in upholding public accountability and transparency in Tuvalu.

On day 1, Friday 3rd March, 2017, representatives from seven audit entities attended and discussed relevant audit issues including the need to form an Institute of Accountants for Tuvalu, the quality assurance process over the completion of audits, and the independence and the composition of the Public Accounts Committee during the workshop. These audit entities were the Tuvalu Electricity Corporation, Tuvalu National Provident Fund, Tuvalu Development Bank, Tuvalu Maritime Institute, Telecom Corporation, Tuvalu Broadcasting Corporation and the National Bank of Tuvalu.

The workshop continued on Monday and Tuesday 6th and 7th March 2017, for members of parliament in which eleven of the 15 members of Parliament of Tuvalu, including the Honourable Prime Minister, Hon. Enele Sopoaga, and cabinet members attended. The Honourable Prime Minister stressed the importance of the value PASAI can contribute to the work of the Pacific Forum through its work in the Region. During the sessions, the members held discussions, among other issues, on the proposed Tuvalu Public Accounts and Budget Committee Bill currently before the Speaker which enhances the role of the PAC and its ability to provide effective financial oversight and external scrutiny on the reports of the Audit Office and all government entities.

In December 2016, Tuvalu Parliament passed the new Audit Act 2016, which enhances the independence of the Office of the Auditor-General and includes a provision on financialindependence for the Office, the first country in the South Pacific (excluding Australia and New Zealand) to achieve this.

The Honourable Speaker, Hon. Otinielu Tauteleimalae Tausi, closed the session for Parliamentarians on Tuesday, 7th March 2017, by thanking the PASAI facilitators for a very short, but very important exercise. “While we as Parliamentarians are not auditors, it was good to be reminded of the importance of having checks and balances in place, and for Members of Parliament to always keep the principles of accountability and transparency in mind when undertaking their duties”. The four day programme concludes with a final session for all other stakeholders including media organisations, civil societies, non-government organisations and permanent secretaries on Wednesday, 8th March 2017.

This is the seventh workshop PASAI has delivered in the Region with the aim to build the capacity of the Members of Parliament who are also Members of the Public Accounts Committee to better understand their role in providing financial oversight of public expenditure.

The workshop was co-presented by the PASAI Advocacy Team, Mr Eroni Vatuloka, PASAI Advocate, Ms Aolele Su’a Aloese, Director of Advocacy, Engagement and Financing, the Auditor-General of Tuvalu, Mr Eli Lopati, and the Tuvalu Director of Planning, Budget and Aid Co-ordination, Mr Niuatui Niuatui, who presented on the Tuvalu national budget processes.

This programme comes under Strategic Priority 2 - Advocacy for governance, accountability and transparency of PASAI’s long-term strategic plan. PASAI appreciates the assistance provided by the Auditor-General of Tuvalu and his staff, and also acknowledges the valued support from the Australian Department of Foreign Affairs and Trade and the NZ Ministry of Foreign Affairs and Trade.

Photo Above : Members of Parliament including Public Accounts Committee Members and workshop facilitators from PASAI and Tuvalu Office of the Auditor-General.

Photo above: Participants to the workshop from Audit Entities represented mainly by Chair of Board of Directors of State Owned Enterprises and Accounting Staff of Public Bodies of Tuvalu

Photo above: Auditor-General of Tuvalu, Mr Eli Lopati, addressing the participants from audit entities

PASAI Governing Board Meets in Auckland, NZ

The PASAI Governing Board held their 16th meeting in Auckland, NZ from 23 – 24 February, 2017 as part of their commitment to providing strategic direction, governance and leadership to the work of PASAI in the Pacific Region. Among the main issues that they deliberated on during the meeting were PASAI’s Operational Plan 2017/18 – 2012/22 and related budget, and PASAI’s funding strategy. Important discussions were held with PASAI’s two main donors the Australian Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT) on continuous support for PASAI. The Board also commended the work undertaken in implementing PASAI’s strategic plan in response to SAI members needs. There was also valuable contributions to the meeting from PASAI’s developing partners, DFAT, MFAT, World Bank and the Pacific Islands Forum Secretariat (PIFS). 

“The Board Meeting was a success with some fruitful contributions by members in ensuring that proposed programmes are in line with the objectives of PASAI, affordable, clear expected outcomes and with realistic targets,” said Mr Ihlen Joseph, Chairman of the Board and Public Auditor of Pohnpei State, Federated States of Micronesia. 

Details of PASAI Board members and past Board Meetings are found HERE.

The incoming Congress Chairperson, Auditor-General of Tuvalu, Mr Eli Lopati also advised the Governing Board of the theme for this year’s PASAI Congress being “Promoting Value and Benefits of SAIs through Effective Communication.” He assured the Governing Board that his office is ready to welcome everyone to his island for the 20th PASAI Congress in August, 2017. 

PASAI would like to acknowledge DFAT and MFAT, World Bank, the Asian Development Bank (ADB), INTOSAI Development Initiative (IDI) and PIFS for their continued support of PASAI and its work in the region. 

Photo above: The PASAI Governing Board members. 

Photo above: PASAI Governing Board members with Development Partners and PASAI Secretariat staff. 

Practical Advice for Auditors of Foreign Aid Projects in the Pacific

PASAI completed its first pilot of conducting a co-operative financial audit for the region and selected the topic of foreign aid projects. Six SAIs from Cook Islands, Fiji, Kiribati, Tonga, Tuvalu and Samoa participated with the support of INTOSAI Development Initiative (IDI). This pilot programme resulted in multiple observations and lessons learned which forms the basis of this regional report. The report also includes practical advice to assist SAIs in the conduct of financial audits of foreign aid projects in the future. It is expected that both SAIs and development partners in the Pacific region may learn valuable lessons from individual SAI reports as well as from this regional report to improve and enhance the quality of the audits of funds provided by foreign aid.

The current PASAI Chairperson, Public Auditor of the Federated States of Micronesia (FSM) State of Pohnpei office Mr Iso Ihlen Joseph summed up the importance of this topic in his foreword to this report “With a worldwide focus on the UN Sustainable Development Goals (SDGs) there is an ever-increasing quantity of aid flowing into developing countries relating to SDGs. This requires governments to be even more responsible for the transparent and accountable use of funds provided by foreign aid, whether it is for SDG implementation or government projects. In the Pacific this can be even more challenging and highlights the need for a strong country financial system to manage these aid funds honestly and fairly, to ensure they are meeting the needs of the targeted government projects.”

The official launch of this regional report was held in Auckland, New Zealand at the Grand Millennium Hotel on 23 February, 2017, during PASAI’s 16th Governing Board meeting which was attended by the Governing board members, PASAI’s INTOSAI representative and development partners from Australia Department of Foreign Affairs and Trade (DFAT), New Zealand Ministry of Foreign Affairs and Trade (MFAT), the World Bank and Pacific Islands Forum Secretariat. All delegates were presented with a copy of this report and it will also be published on PASAI’s website (www.pasai.org) from Tuesday 28 February, 2017.

PASAI promotes transparent, accountable, effective, and efficient use of public sector resources in the Pacific. It contributes to helping its member SAIs improve the quality of public sector auditing in the Pacific to uniformly high standards and assists governments to develop effective, accountable and transparent institutions at all levels which aligns with Goal 16 of the Sustainable Development Goals (SDGs).

PASAI acknowledges the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the collaborative ongoing joint regional partnership with IDI.

Photo: PASAI Advocate, Mr Eroni Vatuloka handing a copy of the regional report to the PASAI Chairperson, Mr Iso Ihlen Joseph at the launch. 

Supporting performance measurement of public auditors in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) continued with phase II of the SAI Performance Measurement Framework (SAI PMF) project for supreme audit institutions (SAIs) in the North Pacific by facilitating a week long workshop in Guam on 30 January to 3 February 2017. Twenty one staff from nine SAIs including a representative from the United States Department of the Interior Office of Inspector General (US DOIOIG) attended the workshop.

The Speaker of the 34th Guam Legislature, the Honourable Mr Benjamin J.F.Cruz officially openedthe workshop. In his opening remarks, he acknowledged that the work of SAIs is vital and necessary in keeping all government officials including politicians, in line with utilizing public funds and public resources.

SAIs from Guam, Marshall Islands, Federated States of Micronesia (FSM) Office of the National Public Auditor, FSM States of Pohnpei, Kosrae and Yap will conduct peer reviews of each otherusing the SAI PMF framework. Staff from SAIs Cook Islands, Samoa and Tonga who took part in Phase I of this project participated as resource persons to assist with the peer review of the six SAIs in the North Pacific.

The main objectives of the workshop were:

• To train staff of SAIs who will participate in conducting a SAI PMF assessment;
• To develop the terms of reference (TORs) for the SAI PMF assessments; and
• To assess the SAI’s institutional capacity by measuring its independence and legal framework.

The planned activities for Phase II which will be executed in the next few months are peer reviews of the six SAIs and a final workshop to discuss and analyse the results of the assessments. The intended output of this phase is completed SAI Performance reports for all six SAIs participating in the programme.

Camilla Fredriksen, SAI PMF advisor from IDI, hopes that the implementation of Phase II will strengthen the knowledge on SAI Performance in the Pacific and that the results will enable regional bodies and SAIs to identify good practices as well as opportunities for capacity development throughout the region. She added that rolling out the Phase II provides an opportunity for applying the lessons learnt from Phase I, and to strengthen the regional expertise of SAI PMF assessors.

The assessment results will assist the SAIs in taking appropriate measures to ensure they have the capabilities and resources to carry out its responsibilities effectively with professionalism. The results will also assist the SAIs to know if they have the ability to respond to stakeholders’ expectations as well as emerging issues that impact the lives of citizens at large.

This program is aligned with one of PASAI’s strategic goals requiring SAIs to develop performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The workshop was facilitated by a team of facilitators consisting of Ms Camilla Fredriksen, SAI PMF Advisor from IDI, Mr Robert Buchanan, PASAI Consultant, Mrs Sinaroseta Palamo-Iosefo, PASAI Director of Practice Development, Mr Allen Parker and Mr Desmond Wildin of Cook Islands, Mr Marshall Maua of Samoa and Mr Kelepi Makakaufaki from Tonga.

This project is supported by Australian Department of Foreign Affairs, INTOSAI Development Initiatives (IDI) and New Zealand Ministry of Foreign Affairs and Trade.

Image of the workshop participants and coordinators 

Samoa Legislative Committees strengthens its financial oversight and external scrutiny role

The Pacific Association of Supreme Audit Institutions (PASAI) in partnership with the Office of the Controller and Auditor-General of Samoa, delivered a two-day workshop on the “Financial oversight and external scrutiny roles of Samoa’s Legislative Committees” on 19-20 January 2017 at the Samoa Parliament Conference facility.  Twenty of the 24 members of five Parliamentary Committees of Samoa attended the workshop opened by the Honourable Speaker of Parliament, Hon Leaupepe Taimaaiono Toleafoa Faafisi.  In his opening remarks, Hon Leaupepe Taimaaiono Toleafoa Faafisi stressed the importance of this workshop for members of the five Parliamentary Committees, and was delighted at the opportunity for PASAI to deliver this workshop for the Samoa Legislative Assembly. 

This workshop is the sixth one that PASAI has delivered in the region with the aim to build the capacity of the Members of Parliament who are also Members of Parliamentary Committees.  The objective was to help them better understand their role in providing financial oversight of public expenditure, as well as better understand the specific role of legislative committees within the processes of Parliament. 

Fuimaono Papalii C.G. Afele, Controller and Auditor-General of Samoa hosted the workshop, and was supported by  the PASAI Advocacy Team, Mr Eroni Vatuloka, PASAI Advocate, and Ms Aolele Su’a Aloese, Director of Advocacy, Engagement and Financing in delivering this workshop. A committee member during the sessions commented that “there is a need for building the capacity of Committee members as many are non-accountants and are not familiar with accounting and financial terminologies contained in the audit reports or in the financial statements of the audit entities. A training of this type targeted at non-accountant Parliamentarians will be most helpful in performing their financial oversight and external scrutiny role”. 

The outcomes of the workshop include proposals for: enhancing the efficiency and effectiveness of the parliamentary committees; increasing efforts in the evaluation of performance of government entities; strengthening the Office of the Controller and Auditor- General; and engaging PASAI to assist in capacity building of the parliamentarians.

This programme comes under Strategic Priority 2: Advocacy for governance, accountability and transparency, of PASAI’s long-term strategic plan.  PASAI is very grateful for the excellent support by the Hon. Speaker of Parliament and his staff, and also the Controller and Auditor-General of Samoa and his team in organising this workshop. PASAI also acknowledges the valued support from the Australian Department of Foreign Affairs and Trade and the New Zealand Ministry of Foreign Affairs and Trade.

Workshop Participants from Parliamentary Committee members of Samoa, the Controller and Auditor-General of Samoa and the PASAI Advocacy team. 

Workshop Participants from Parliamentary Committee members of Samoa

2016 - Year in Review

The PASAI Chairman, Secretary-General and Secretariat would like to wish everyone a Merry Christmas and another fruitful year ahead.

Please view a glimpse of our programs during the calendar year in the video below.

Building capacity of auditors on Public Procurement

The Controller and Auditor-General of Samoa Fuimaono Camillo Afele is hosting the Pacific regional program on compliance audit of public procurement which is part of an international capacity building program developed and delivered jointly by the INTOSAI Development Initiative (IDI) and the Pacific Association of Supreme Audit Institutions (PASAI). 

Twenty-two auditors from Cook Islands, Fiji, Federated States of Micronesia, State of Pohnpei FSM, Papua New Guinea, Republic of Marshall Islands, Samoa, Solomon Islands, Tonga and Tuvalu are participating in this week-long review meeting, which commenced Thursday 15 December and will end on Tuesday 20 December 2016. 

The keynote speaker Honorable Salā Fata Pinati (Minister for Audit Office) formally opened this regional meeting by highlighting the important role that Supreme Audit Institutions (SAIs) play in ensuring accountable and transparent government procurement practices. The Controller and Auditor-General of Samoa also commented that “This regional program is the first being delivered in the global INTOSAI region and I am pleased to host it, because the subject matter of public procurement is a significant matter which affects all areas of public service delivery which my office is mandated to do.” 

The programme follows the co-operative audit approach with the main objective to support SAIs in moving towards International Standards of Supreme Audit Institutions (ISSAIs) compliance in the conduct of compliance audits. At this review meeting the participating teams obtained feedback from the facilitators/resource persons in relation to their draft audit reports and throughout the week teams were given the opportunity to enhance and improve their draft reports. The facilitators and resource persons for this review meeting is Mr Md Shofiqul Islam IDI program manager for PASAI, Ms Ingvild Gulbrandsen SAI Norway, Mr Ibrahim Aiman SAI Maldives, Ms Violet Roebeck-Fasavalu SAI Samoa and PASAI Director Technical Support, A’eau Agnes Tuiai-Aruwafu. The programme, which is part of the global ISSAI implementation initiative or 3i programme, spans a period of two years and provides blended support solutions by supporting participants in sustainably enhancing their professional and organisational capacity to audit more effectively public procurement. 

PASAI is the overarching regional working group of Supreme Audit Institutions in the Pacific region. We have 28 members that we work with to promote transparent and efficient use of public sector resources with the aim to make a difference to the lives of our citizens. The IDI acts as the capacity development secretariat of the INTOSAI (International Organization of Supreme Audit Institutions) which comprises of 192 SAIs. PASAI is a regional organisation of INTOSAI, which operates as an umbrella organisation for the external government audit community and has a worldwide global affiliation with SAIs around the world. 

PASAI acknowledged the financial support and collaborative ongoing joint partnership with IDI and the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) including the Samoa Audit Office. 

L-R: Keynote Speaker Honorable Minister of Audit Office – Hon. Salā Fata Pinati, Controller & Auditor-General –Fuimaono Afele, INTOSAI Development Initiative (IDI) Program Manager PASAI region, Mr Md Shofiqul Islam 

Review Meeting participants 

Regional Workshop on Strengthening Oversight Functions of Public Financial Management through Internal and External Audit, held in Honiara, Solomon Islands

The Auditor-General’s Office of Solomon Islands (OAG) together with the Pacific Association of Supreme Audit Institutions (PASAI) and the Pacific Financial Technical Centre (PFTAC) hosted a Pacific regional workshop in Honiara, Solomon Islands from 5 to 9 December 2016 at the Heritage Hotel. The theme of this joint PASAI/PFTAC workshop ‘Strengthening Oversight Functions of Public Financial Management through Internal and External Audit’, is the first in the Pacific region where the objective was to impart knowledge about the critical roles played by External Audit (Audit Offices or also known as Supreme Audit Institutions (SAIs) and Internal Audit to improve and contribute to strengthening Public Financial Management to enhance the ability of governments to deliver key services to its citizens.

Twenty-seven auditors from respective SAIs (external audit) and Government Internal Audit divisions/agencies participated in this week-long workshop representing seven Pacific countries

– Cook Islands, Fiji, Papua New Guinea, Samoa, Solomon Islands, Tonga and Vanuatu. Participants were encouraged to consider co-operation and co-ordination with each other to maximize the benefits gained from working together. Towards the end of the workshop participants from internal and external audit offices of each country spent time to discuss possible collaboration and presented joint country strategies on avenues where they can work together. PASAI/PFTAC will continue to encourage this collaboration through follow up and continuing dialogue with these auditors.

In his opening remarks, the Solomon Islands Auditor-General Mr Peter Lokay stated “This first regional collaboration between Internal Auditors and External auditor is significant because it will promote good governance through contributions to accountability and transparency in the use of public resources, as well as to promote efficient, effective and economic public administration, to make a difference to the lives of our people in the Pacific.”

The regional workshop was developed and delivered by a highly experienced team including PASAI’s Director of Technical Support, Agnes Aruwafu (External Audit expert), Sue Morrison (Internal Audit expert), Chita Marzan, PFTAC’s PFM Expert together with invaluable input from Mr Paul Apps, Past President/Board of Directors of the Institute of Internal Audit [IIA

Australia]. A session was also delivered by Mr Mark Thompson and Vance Hetariki from Teammate Wolters Kluwer.

PASAI commended the Solomon Islands Office of the Auditor-General for their excellent support and for making this workshop a great success. This included arranging for delegates to be a part of the national “Walk Against Corruption” with them on International Anti-Corruption Day, 9th December and witnessing the launch of the National Anti-Corruption Strategy by the onourable Prime Minister Mr Manasseh Sogavare.

PASAI acknowledged the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the collaborative ongoing joint regional partnership with PFTAC.

Workshop participants

Pacific Auditors participated in the “Walk Against Corruption” to celebrate International Anti-Corruption Day 9th December 2016 with OAG Solomon Islands. Photo taken with Solomon Islands Honourable Prime Minister and Auditor General of Solomon Islands 

International Anti-Corruption Day

Pacific Association of Supreme Audit Institutions (PASAI) Members Join the Global Fight against Corruption on International Anti-Corruption Day, 9 December 2016

During the PASAI 19th Congress in August 2016 in Pohnpei, Federated State of Micronesia, Pacific Auditors-General and Public Auditors as Heads of Supreme Audit Institutions (SAIs)  unanimously agreed for SAIs to participate incelebrating the “International Anti-Corruption Day”, 9th December 2016, as part of the global fight against corruption.  This was in line with the PASAI Congress Theme, “Fishing Together for a Pacific Free of Corruption and Poverty”. 

Today, all around the Pacific, PASAI members will be taking part to show their support and commitment to this important day, contributing towards achieving SDG 16 of the 2030 Agenda.  Activities that SAIs are planning to undertake will include school essay writing competitions, float competitions, market days, press conferences, media releases, publication of audit reports and many more as SAIs join many other organisations around the Pacific on International Anti-Corruption Day.

The United Nations stated, “Every year $1 trillion is paid in bribes while an estimated $2.6 trillion are stolen annually through corruption – a sum equivalent to more than 5 percent of the global GDP.  In developing countries, according to the United Nations Development Programme, funds lost to corruption are estimated at 10 times the amount of the official development assistance”. 

Supreme Audit Institutions (SAIs) play an important role in the fight against corruption not only in the Pacific but globally as watchdogs of the public purse.  Pacific SAIs can also contribute by advocating for legislative changes to strengthen national systems and institutions to fight corruption, working more closely with other government agencies, increasing public awareness of the issues through its audit reports and engaging with stakeholders in the fight against corruption and poverty.

PASAI Chairman and Public Auditor of Pohnpei State, Federated States of Micronesia, Mr Ihlen Joseph, commented that “the fight against corruption starts with our youth, if we can educate them early, they can contribute to building a culture and a society free of corruption and poverty”.  Mr Joseph leads the way in this initiative with the Pohnpei State Office of the Public Auditor (OPA) hosting an essay contest for high schools, and a float/parade contest for youth groups on the 9th December 2016.  Pohnpei OPA received financial assistance from the United Nations Development Programme Funding specifically for “International Anti-Corruption Day”. 

PASAI Secretary-General, and Controller and Auditor-General of New Zealand, Ms Lyn Provost emphasised that, “the fight against corruption requires collaboration and co-operation between SAIs, national institutions, anti-corruption agencies, civil societies, media organisations and the public at large.  Corruption is a serious crime that can undermine social and economic development in all societies. No country, region or community is immune.  We therefore have to be vigilant and to work together as a region and as organisations to do our part to address this epidemic that stifles economic development, prosperity and democracy”.

‘Communicating and Promoting Value and Benefits of SAI Workshop’ Suva, Fiji

The Pacific Association of Supreme Audit Institutions (PASAI) together with the Fiji Office of the Auditor-General (OAG) conducted the ‘Communicating and Promoting Value and Benefits of Supreme Audit Institutions (SAIs)’ workshop in Suva, Fiji on 5 – 9 December 2016. This was the third communications workshop delivered by PASAI this year, as part of its programme on communicating the value and benefits of SAIs. The OAG’s Directors and senior management attended the workshop with 30 participants.

Mr. Sairusi Dukuno, OAG Director of Corporate Services opened the workshop, welcoming the special guest speaker, Permanent Secretary of the Ministry of Economy, Ms Makereta Konrote, PASAI facilitators and workshop participants. Referring to the strategic priorities of the OAG, Mr Dukuno stated, “One of its strategic objectives is to motivate personnel to achieve their potential and nurture a conducive environment for professional and personal development through facilitating continuous learning and development programs for all levels. This five day workshop is a part of the continuous learning.”

Special guest speaker, Ms Konrote gave an encouraging speech, emphasising the important role that the OAG plays in keeping public officers responsible and accountable in how public funds are used. She referred to the principles in the International Standards of Supreme Audit Institutions (ISSAI) 12: The Value and Benefits of SAIs – making a difference to the lives of citizens, in her keynote speech. “Dissemination of information to citizens including Parliament and other stakeholders is crucial, so a comprehensive, clear and well-defined Communication Strategy will go a long way to achieving this objective. As auditors, you will also learn the core elements that need to be included while writing reports and the ability to convey information in an accurate, concise and a clear manner. We welcome strengthening of these skills and look forward to seeing the improvements in future reports from the Auditor General,” she said.

The workshop participants were enthusiastically engaged in sessions that included topics such as ‘Identifying SAI Stakeholders’, ‘Stakeholder Engagement’, ‘Communication Strategy Implementation’, ‘Report writing processes’, ‘Writing concisely’, and ‘Dealing with the Media’. The sessions were facilitated by PASAI Director of Practice Development, Sinaroseta Palamo- Iosefo and Communications Adviser, Tina Vaka.

PASAI acknowledges the support from the Fiji OAG in organising the workshop, and the valued support from the Australian Department of Foreign Affairs and Trade and the NZ Ministry of Foreign Affairs and Trade.

Photo: Fiji Office of the Auditor-General Directors and Senior management staff with the Permanent Secretary of Ministry of Economy, Ms Makereta Konrote (front row, second from the right) and PASAI workshop facilitators.

Building Capacity to Effectively Audit the Management of Public Assets

The Auditor-General’s Office of Papua New Guinea (PNG) together with the Pacific Association of Supreme Audit Institutions (PASAI) hosted a workshop in Port Moresby from 21 to 25 November 2016 at the Lamana Hotel. The theme of the workshop, ‘Building Capacity to Effectively Audit the Management of Public Assets’, emphasised that the risks to Pacific Island Countries and Territories governments of poorly managed public assets / resources are significant and material. Supreme Audit Institutions (SAIs) play an important role to improve the management of public assets resources, which is critical for the ability of governments to deliver key services to its citizens. The PNG Auditor-General Mr Philip Nauga commented that “this workshop is relevant and important for our office because it aligns with the PNG Vision 2050 National Government plan to reduce corruption including the mismanagement and misuse of public assets and resources”. Such comments echo similar concepts from SAIs in the Pacific region.

The workshop covered a range of technical topics from the asset life cycle, the four main stages of asset management decisions, determining the feasibility of a performance audit on this topic, to linking audits to SDGs and National Development plans and strategic audit planning of asset management audits

The knowledge gained by participants from this workshop will help them to plan and carry out an audit on assets management, with value added recommendations to their respective government.

Twenty two representatives from 15 SAIs attended this week-long workshop - Papua New Guinea, American Samoa, Cook Islands, Fiji, the Federated States of Micronesia’s States of Chuuk, Pohnpei, Kosrae, and Yap, Kiribati, Marshall Islands, Palau, Samoa, Solomon Islands, Tonga and Tuvalu. For the first time in PASAI programs, a representative from the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) attended and this was possible through PASAI’s Memorandum of Understanding with AFROSAI-E to share resources and knowledge. The regional workshop was developed and delivered by a team of highly experienced PASAI consultants from Kerry McGovern and Associates (Ms Kerry McGovern, Dr Penny Burns and Ms Michelle Maschmedt) all with extensive experience in public sector asset management and working in the Pacific Islands. The workshop was delivered using a blended learning approach which consisted of class room lectures, exercises and two study tours to major infrastructure public assets such as PNG National Airport Corporation and the PNG National Football Stadium. Both these study tours provided a practical implementation of the content taught during each of these days, to enhance their understanding. The feedback from participants was positive and they enjoyed the variety of teaching approaches.

The workshop ended with the presentation of certificates to participants by the PNG Auditor- General together with Mr Dylan Roux, First Secretary, Australian High Commission, Papua New Guinea.

PASAI commended the PNG Office of the Auditor-General for their excellent support and for making this workshop a great success including their world-class hospitality.

PASAI acknowledge the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT), and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

Workshop participants

First Study Tour – National Airport Corporation, Day 2 of the workshop

Promoting better governance, accountability and transparency for Pohnpei State

The Pohnpei State Office of the Public Auditor (OPA) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI) hosted a five day workshop in Pohnpei from 21 – 25 November 2016 for Members of the Legislature, Audit Entities, Public Auditors of Federated State of Micronesia, Chief Executives of Local Government, and other stakeholders including media and civil society organizations, in Pohnpei. The workshop is in line with one of PASAI’s strategic priorities, “to advocate on behalf of its members to strengthen governance, transparency and accountability.”

Legislative committees play an important role in the scrutiny of audit reports and providing oversight over the use and management of public resources. The workshop was opened by the Vice Speaker of the Pohnpei State, the Honorable Nixom Soram, “who extended a warm welcome to members of the legislature, the Pohnpei State Public Auditor, Iso Ihlen Joseph, his staff, and the PASAI delegation for holding such a valuable workshop for its members”. Vice Speaker, Hon Nixom Soram in his opening address commented, “as legislators our role is to ensure monies are expended correctly, once they are expended, we must ensure they are accurately accounted for, if not, we turn to the auditors. That is why we need the help of auditors”. Members of Legislative Committees who attended the first two days also commented, “the workshop was informative and extremely useful for their roles as oversight committees, and as members of the legislature”.

The first two days of the workshop was the programme for members of the Legislature and was attended by 17 members. The topics covered included an overview about the role of PASAI, the status of accountability and transparency in the Pacific, the value and benefits of Supreme Audit Institutions or Offices of Public Auditors, public accountability framework of the Pohnpei State, its budget process, fraud awareness and the audit findings of OPA.

The final three days were for the second group comprising of Cabinet Members, staff of audit entities including finance and administration staff, the Public Auditor of Kosrae State and his staff, which started their session on Wednesday and attended by 27 participants. The Governor of Pohnpei State, the Honorable Marcelo K Peterson, welcomed the second group, and in his opening remarks, extended his gratitude to the Chair of PASAI, also the Public Auditor of Pohnpei, for selecting Pohnpei to host this workshop. He ended his opening remarks with a wise old saying, “in order to establish trust, it is first important that you be trustworthy.  This means you should be forthright with all your dealings”.

This workshop is the fourth Public Accounts Committee workshop PASAI has held in the Pacific, and it is the first time it has extended to a five day programme to include audit entities, government officers, local government and other stakeholders.

The workshop was facilitated from PASAI by Mr Eroni Vatuloka, PASAI Advocate, and Ms Aolele Su’a Aloese, Director of Advocacy, Engagement and Financing, and from the Pohnpei Office of the Public

Auditor, by Mrs Sophia H Pretrick, Investigative Advisor, Mrs Analin Co Estur, Audit Manager and Ms Christina Elnei, Budget Officer, Pohnpei State Governor’s Office.

PASAI would like to acknowledge the support of the Pohnpei State Office of the Public Auditor, for making this workshop a great success. We would also like to acknowledge the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT), and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

Enclosure one: Image of Group 1, Members of the Legislature of Pohnpei State and staff of the Office of Public Auditor of Pohnpei State

Enclosure two: Image of Group 2, Cabinet Members, Chief Executives of Local Government, Directors of Government Departments, Finance and Administration staff, Public Auditors of FSM and staff.

Supporting performance measurement of public auditors in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) facilitated a regional workshop on implementing SAI Performance Measurement Framework (SAI PMF) in the Pacific SAIs, which commenced since February 2016. The workshop completes the first phase of this regional initiative. Thirteen auditors including three heads of SAIs, from seven SAIs namely Cook Islands, New Zealand, Papua New Guinea (PNG), Samoa, Solomon Islands, Tonga and Tuvalu participated in this one week workshop that was held from 7 – 11 November, 2016 at the Tanoa International Dateline Hotel, Nuku’alofa, Tonga.

Since February 2016, these SAIs were engaged in assessing their performance using the SAI PMF, a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. While New Zealand and PNG conducted self-assessments, the other five SAIs were reviewed by their peers. The workshop focused on analysing the results of these assessments with specific guidance on compiling the SAI performance report.

The assessment results have identified areas where the SAIs require further improvements, the resources that would be needed to conduct audits effectively and fulfil their mandated responsibilities and highlighted the enabling factors for and constraints to effective performance. These results should assist auditors in maintaining high standard of audit deliverables and the SAIs as being a credible institutions that government and the public can rely on for independent assurance and advice on the effective utilisation of public resources.

Measuring performance is crucial to ensuring that an organisation such as the Supreme Audit Institution, who plays a vital role in strengthening good governance and accountability in the public sector, is carrying out its responsibilities effectively with professionalism and has the ability to respond to stakeholders’ expectations as well as emerging issues that impact the lives of citizens at large.

In delivering his keynote address, His Excellency Mr Andrew Ford, Australian High Commissioner to Tonga, expressed his hope for the workshop participants that “.. you are motivated to tackle any challenges identified and continue to innovate ways to ensure you remain relevant to the ever changing expectations of your stakeholders but also keep up with the rapid changes in technology which can impact the way you conduct audits”.

Camilla Fredriksen from the IDI confirms that the experiences from this first programme will be key input into further implementation of support to the use of SAI PMF and the results from SAI PMF assessments. The SAI PMF framework offers a holistic approach to measuring SAI Performance. To ensure the relevance of the tool, it was important to gain experience on its applicability across regions. The implementation of the PASAI programme shows that a regional coordinated approach to SAI PMF has helped create a network of assessors that can support each other through the implementation. This has allowed for a deeper understanding of own and others operation for the participants, and in turn this has led to identification of strengths and challenges across the SAIs in the region,

SAI PMF is aligned with one of PASAI’s strategic goals, to develop SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific. The workshop was facilitated by Mr Horacio Vieira, SAI PMF Advisor, Ms Camilla Fredriksen, Advisor from IDI, Ms Claire Kelly, PASAI Consultant, Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development and supported by Ms Chrissie Murray from Audit NZ.

This project is supported by Australian Department of Foreign Affairs, INTOSAI Donor Secretariat (IDS) in IDI and New Zealand Ministry of Foreign Affairs and Trade.

The workshop facilitators, advisors and participants

Celebrating PASAI Achievements – Talk at ADB Manila

The Chief Executive Officer of the Pacific Association of Supreme Audit Institutions (PASAI) Mr Tiofilusi Tiueti and the PASAI Advocate Mr Eroni Vatuloka presented on PASAI’s achievements at the ADB Headquarters in Manila Philippines on 26 and 27 October 2016.  ADB celebrates 50 years of operations in the Asia and the Pacific region and the presentation highlighted ADB’s partnership with PASAI in their quest for improved governance, transparency, and accountability and in fighting fraud and corruption in the region.

The PASAI team presented at the Pacific Talk for staff of the Pacific Department and at the Insight Thursday, to the wider ADB audience. Both presentations were well-attended.  The Team was asked about the challenges on getting quality accounts audited on time especially project audits and how PASAI was addressing those problems; the relationship with the private sector auditors apart from outsourcing; the involvement of other international and regional bodies and the use of international best practices and standards; and the independence of the audit institutions.

The Team also met with relevant offices of the Bank and with Executive Directors who expressed interest and appreciation of the collective work of PASAI and its members. Mr James Lynch, the Deputy Director General of the Pacific Department remarked, “the regional initiative through PASAI is one of the few technical assistance that shows commendable results and believed that the visit by PASAI has been very productive.”

PASAI acknowledges the valued support by the ADB Pacific Department for the successful visit.

L-R: Mr James Lynch (Deputy Director General, ADB Pacific Department), Mr Eroni Vatuloka (PASAI Advocate), ED Bhimantara Widyajala (Executive Director covering Cook Islands, Fiji, New Zealand, Samoa and Tonga), Mr Tiofilusi Tiueti (Chief Executive, PASAI), Mr Ben Graham (Senior Evaluation Specialist Independent Evaluation Department), Ms Flordeliza dR. Asistin (Senior Operations and Institutional Coordination Officer, ADB Pacific Department)

Mr Tiofilusi Tiueti (Chief Executive, PASAI)

PASAI Chief Executive and PASAI Advocate with  Mr Viliami Sefesi, Financial Control Specialist at ADB. 

PASAI Chief Executive and PASAI Advocate hosted for lunch by Mr Viliami Sefesi, Financial Control Specialist at ADB and Mr Oscar Malielegaoi, Adviser to ADB Executive Director for countries covering Cook Islands, Fiji, New Zealand, Samoa and Tonga.

The announcement of the event at ADB.

Supporting performance measurement of the Tuvalu Office of the Auditor-General

The Pacific Association of Supreme Audit Institutions (PASAI) completed the performance assessment of the Tuvalu Office of the Auditor-General (TOAG) this week, using the SAI Performance Measurement Framework (SAI PMF). It is one of the five assessments conducted as part of a capacity development initiative – “Supporting SAI Performance Measurement in PASAI” – a collaboration between the INTOSAI Development Initiatives, PASAI and Australian Department of Foreign Affairs and Trade (DFAT).

The SAI PMF is a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. The framework can be used to contribute to improved SAI capacity development through promoting the use of performance measurement and management, as well as identifying opportunities to strengthen and monitor SAI performance and accountability. The implementation of SAI PMF is aligned with one of PASAI’s strategic goals, developing SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The assessment was conducted on 20-26 October 2016 by an internal assessment team from TOAG and peer reviewed by the Samoa Audit Office (SAO) with support from PASAI. The TOAG team included Mr Eli Lopati (Auditor General of Tuvalu), Mrs Imase Kaunatu and Mr Tony Prcevich. The peer review team included Ms Jaslyn Tuioti Mariner-Leota and Mr Marshall Maua from SAO and Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development. The Auditor-General of TOAG, Mr. Eli Lopati, management and staff of the SAI provided great support to the assessment team.

Following the completion of the assessment, the peer review team presented its preliminary findings to the staff of TOAG. Mr Lopati expressed his appreciation of the assessment and gratitude for the review. He said, “This is the first time that the Office has been reviewed. The results ofthe assessment will help us prioritise and focus our efforts on areas requiring improvement and development”. Management and staff also acknowledged the importance of the assessment and their acceptance of the preliminary findings as constructive feedback on areas where the SAI requires improvement.

The review team is expected to complete and finalise its report on the assessment at a performance analysis workshop in Tonga next month. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific.

Workshop participants and co-ordinators.

Tonga Office of the Auditor-General holds Communications Workshop

The Tonga Office of the Auditor General (TOAG) held a communications workshop titled ‘Communicating and Promoting Value and Benefits of Supreme Audit Institutions (SAIs)’ from Monday, 10th October – Friday, 14th October, 2016 at the Tungi Colonnade, Nuku’alofa, Tonga. Twenty-eight participants attended the workshop with 24 from TOAG, two from the Tonga Ministry of Revenue and Customs and two from the Tonga Ministry of Finance and National Planning. This communications workshop is part of the ‘Support of the external oversight function of the Public Financial Management system’ project that is funded by the Australia Department of Foreign Affairs and Trade. 

The workshop was opened with a short devotion and prayer by Rev. Mavae Fonokalafi of the Free Wesleyan Church of Tonga and Operation Manager of Tungi Colonnade, followed by a warm welcome by Tonga Auditor-General, Sefita Tangi to the PASAI consultants and Australia Department of Foreign Affairs and Trade (DFAT) representative. Sefita noted, “We hope that the various initiatives under this project will result in enhancing the external oversight of the PFM system in Tonga.” 

Meria Russell, DFAT Programme Manager for Governance, Economic and Private Sector Development spoke about the agreement and the aims of this programme, which is funded by DFAT. “It is our hope that the participants who take part in this workshop will be committed to what they are about to learn and be able to fully utilise these skills in order to benefit the people of Tonga. We look forward to the positive outcomes of this workshop,” she said. 

The participants spent the first two days discussing the value and benefits of SAIs as prescribed in the International Standards for Supreme Audit Institutions (ISSAI) 12: 
The value and benefits of SAIs–making a difference to the lives of citizens. Participants also discussed how to effectively engage with stakeholders with the aim to develop a communication strategy for the Tonga SAI. The second part of the training focused on report writing skills, dealing with media and social media, public speaking and writing media releases. The participants’ critical thinking, analytical skills and writing abilities were put to the test through the myriad of audit-related exercises that honed their communication skills in each session. 

The workshop was facilitated by PASAI Advocate, Eroni Vatuloka and PASAI Communications Advisor, Tina Vaka. The training was hosted by the Tonga Office of the Auditor-General and supported by DFAT. 

The participants of the Tonga Office of the Auditor-General Communications workshop, Nuku’alofa, Tonga. 

Communicating and promoting value and benefits of Supreme Audit Institutions

The Pacific Association of Supreme Audit Institutions (PASAI) held its regional communication workshop in Port Vila, Vanuatu from 5-9 September, 2016, the first of several communications programmes planned for Pacific SAIs in the Region.  Eighteen participants from 13 Supreme Audit Institutions (SAIs) attended the workshop, which was opened by the Auditor General of Vanuatu, Mr John Path.  In his speech he stated the importance of communication in the work that auditors carry out.  “We are called to make a difference to the lives of citizens,” he said, “and we need to be able to effectively communicate the results of our work to stakeholders to achieve this”.

This regional workshop is important for Supreme Audit Institutions (SAI) as they need to demonstrate their ongoing relevance to citizens, Parliament and other stakeholders to achieve greater audit impact.  SAIs can show their relevance by appropriately responding to the challenges of citizens, the expectations of different stakeholders and the emerging risks and changing environments in which audits are conducted.   This can be achieved if SAIs have a meaningful and effective dialogue with stakeholders about how their work facilitates improvement in the public sector. 

The participants spent the first two days discussing the value and benefits of SAIs as prescribed in the International Standards for Supreme Audit Institutions (ISSAI) 12: The value and benefits of SAIs – making a difference to the lives of citizens and how to effectively engage with stakeholders and developing a communication strategy for the SAI.   In leading this part of the training, PASAI Director of Advocacy, Engagement and Financing, Ms Aolele Su’a Aloese reminded participants, “Right from the first day working as an auditor, we need to communicate effectively with auditees in order to obtain audit information”.  She emphasised the importance of communication at every level for auditors in the work they conduct, and provided practical examples that supported this. 

The second part of the training focused on report writing skills, dealing with media and social media, public speaking and writing media releases.  Participants engaged in this part of the training with enthusiasm.  “These skills will not only benefit the SAI but me personally,” said one participant.  Another participant testified, “This training gives me new ideas and methodologies in communication after many years working in government and 15 years in auditing”.  The participants’ critical thinking, analytical skills and writing abilities were put to the test through the myriad of audit-related exercises that honed their communication skills in each session.

PASAI will be conducting further communications training in the Tonga and Fiji SAIs over the next couple of months.

The training was co-facilitated by PASAI’s Director, Practice Development, Sinaroseta Palamo-Iosefo and Communications Advisor, Tina Vaka.  The training was hosted by the Vanuatu National Audit Office and supported by the Australian Department of Foreign Affairs and Trade (DFAT) and the NZ Ministry of Foreign Affairs and Trade (MFAT).

A visit from Dr Pohiva Tu'ionetoa

Dr Pohiva Tu'ionetoa graced us with his presence at the Secretariat yesterday. The Tongan Minister for Labour, Commerce and Trade, and Minister for Police, Prisons and Fire Services is one of the early pioneers of PASAI and the former Auditor General of Tonga.