PASAI 23rd Governing Board Meeting

Auckland, New Zealand (10 September 2020): The 23rd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting and AGM was held online on 4 September 2020. The meeting was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The AGM was attended by PASAI development partners from MFAT, DFAT, the European Union and the World Bank.

The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI. The Secretariat expresses their gratitude to the Governing Board members for their ongoing support, and acknowledge the development partners for their continued support of PASAI and its work in the region.

The Governing Board discussed key strategic, governance, and operational matters and a proposed suite of programs designed in response to SAI needs, the results of the ‘Supreme Audit Institution Performance Measurement Framework’ and the COVID 19 situation. The Secretariat’s transition towards adopting a blended learning training model, with a short-term focus on online learning was also discussed. The Board was updated on the Secretariat’s Digital Transformation program including the set up of a Learning Management System and the digitalisation of inhouse Business Intelligence function to strengthen monitoring, evaluation and reporting activities.

The Secretariat team (L-R): Mr John Ryan (Secretary-General PASAI, New Zealand Controller and Auditor-General), Mr Tiofilusi Tiueti (Specialist Advisor), Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting), Sinaroseta Palamo-Iosefo (Director Practice Development), Nicole Ayo von Thun (Advisor, Office of the Secretary-General), Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Esther Lameko-Poutoa (Chief Executive PASAI).

The 23rd Governing Board online meeting in session

The Annual General Meeting in session

Click here for the pdf media release.

APIPA 2020 Conference: PASAI Secretariat Team presents on Quality Assurance

Auckland, New Zealand (13 August 2020): Audit quality plays an essential role in maintaining confidence in the assurance of the independent audit process. The PASAI Secretariat team delivered a presentation on Quality Assurance at the 31st Association of Pacific Islands Public Auditors (APIPA) Virtual Conference on Thursday, 13 August 2020.

Our speakers included: Esther Lameko-Poutoa (Chief Executive PASAI), Sarah Markley (Director - International Engagement, Office of the Auditor-General New Zealand) and Nick Johnston (Director - Quality Assurance, Office of the Auditor-General New Zealand).

Esther presented the first session focusing on the definition of audit quality, the quality parameters of the SAI Performance Measurement Framework (PMF) and PMF results on Quality Audit and Quality Assurance for the Pacific region.

In the second session, Sarah discussed quality and the elements of the Quality Control System focusing on six elements of the Quality Control Framework and how to implement them in a SAI. International standards on Quality Control and the role of leadership in promoting a culture of quality and excellence in a SAI were also discussed.

In the third and final session, Nick discussed examples of quality controls, key considerations in setting up a quality assurance function in a SAI and recent developments in Quality Control and Quality Assurance.

The presentation included videos from SAI Fiji and SAI Solomon Islands about their experiences in building the quality assurance function in their SAIs. PASAI’s Quality Assurance Manual was cited as being one of the main sources of guidance that was used for this purpose - available on our website: https://www.pasai.org/pasai-manuals-guidelines

This year’s APIPA Virtual Conference (3-14 August 2020) brought together over 300 auditors and finance officers from across the Pacific region including American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), the Federated State of Micronesia (FSM), Fiji, Guam, Kiribati, Marshall Islands, Samoa, Tonga and Palau.

The two-week online conference provided a wide range of courses to strengthen audit capability and expertise. Topics covered included: Accounting and Auditing Standards Update, Root Cause Analysis, Reviewing the Compliance Supplement and Single Audit Report, a refresher on Internal Controls, Auditing Governance, Developing and Leading High-Performance Audit Team, Emotional Intelligence and Creative/Critical Thinking.

Esther Lameko-Poutoa (Chief Executive, PASAI) opens the Quality Assurance session at the APIPA Virtual Conference 2020.

Sarah Markley (Director - International Engagement, OAG New Zealand) and Nick Johnston (Director - Quality Assurance, OAG New Zealand) get ready to present their session on Quality Control and Quality Assurance at the APIPA 2020 Virtual Conference.

Meresimani Vosawale (Quality Assurance Team Leader) from the Office of the Auditor-General Fiji shares SAI Fiji’s experiences of building their quality assurance function.

Contact information:

Esther Lameko-Poutoa Chief Executive, PASAI Secretariat Office

Email: esther.lamekopoutoa@pasai.org; Tel: +64 9 304 1275

Pacific Audit Offices’ Human Resource Management Capability Strengthened

Auckland, New Zealand: - The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (SNAO) is delivering an online Human Resource Management training program from 26 August 2020 to 10 December 2020. The objective of this program is to provide technical support to SAIs in the Pacific region on developing and operationalising their Human Resource (HR) strategy. With the uncertainties and closure of international borders, PASAI is using a blended learning approach, with a focus on online learning in the short to medium term. This is PASAI’s first online training since the pandemic.

This program has been designed in response to a SAI needs assessment conducted at the PASAI Congress 2019. Sixteen SAI staff (9 male, 7 female) from government audit offices across the North and South Pacific region are participating in this program. Participating SAIs include the Republic of Fiji, the Federated States of Micronesia (FSM), FSM States of Pohnpei and Yap, Kiribati, and Papua New Guinea. The Heads of SAI Pohnpei and Yap will also participate in this program, underlining the strategic importance of HR management and practices to the effective operations of a public audit office.

The training focuses on the role of HR in SAIs and how SAIs ensure that they can achieve success and realise its strategic goals through the development of their staff. Topics covered will include:

• The evolution of HR

• A comparison of the role of HR in the SAI to the role of the Public Service Commission (PSC)

• The four key roles of HR practitioners in the SAI

• The importance of HR management in the SAI

• An introduction to the Employee Life Cycle and its purpose in terms of managing human resources

The participants will be guided online by the facilitation team of experts on how to develop their respective SAI’s HR strategy. The participants will work in peer networks to support each other, to share experiences and to build sustainable HR practices in their SAIs. Where relevant, templates for various HR processes will be shared and participants will be trained on how to use these templates.

One of PASAI’s strategic priorities is to enhance SAI capacity and capability by supporting SAIs to improve their approaches to managing human resources and related matters. The effectiveness of a SAI depends on its ability to recruit, retain, and employ highly skilled and motivated staff. Despite the traditional role that the PSC plays in managing human resources across the public sector, the SAI’s management team is responsible to ensure that the SAI has the right staff with the right skill set at the right time.

The challenges posed by the pandemic meant that PASAI had to redefine and reinvent its programs and delivery approach to respond swiftly to its members’ development needs. With limited time and resources and recognizing the importance of partnership within the INTOSAI community, PASAI sought the assistance of SNAO to develop and deliver this online support. PASAI has engaged SNAO’s assistance in earlier leadership and management programs and has built a strong partnership with SNAO and is committed to the INTOSAI motto of “mutual experience benefits all”. We are excited with this collaboration between PASAI and other members of the INTOSAI community, in our efforts to strengthen the capabilities of Pacific SAIs in managing their human resources.

The facilitation team includes Ingela Ekblom, Senior Advisor – SNAO International Department, Marianna Van Niekerk, AFROSAI-E Institutional Human Resource and Organizational Development Manager, Tinna Bondestam, Consultant, and Sinaroseta Palamo-Iosefo, PASAI Director Practice Development.

Ms Ingela Ekblom

Senior Advisor, International Department - SNAO

Marianna Van Niekerk

Institutional HR and Organizational Development Manager - AFROSAI-E

Sinaroseta Palamo-Iosefo

Director Practice Development - PASAI

Tinna Bondestam

Consultant, Stockholm - Sweden

SOLOMON ISLANDS OFFICE OF THE AUDITOR GENERAL STRIVE TOWARDS AUDIT QUALITY

Honiara, Solomon Islands (25 March 2020) – Solomon Islands Office of the Auditor General (SIOAG) is the second Pacific SAI to receive support from the Pacific Association of Supreme Audit Institution (PASAI), as part of a regional program to build the capacity of auditors in conducting the audit of the Financial Statements of Government (FSGs), in accordance with International Standards of Supreme Audit Institutions (ISSAIs). Facilitated and led by PASAI’s Director Technical Support, A’eau Agnes Aruwafu, the workshop was delivered on 9-20 March 2020 to SIOAG staff in Honiara, Solomon Islands.

Mr. Peter Lokay, Auditor-General of the Solomon Islands opened the workshop reinforcing his focus on the need for quality audits through building of auditor’s skills and knowledge in conducting high-quality financial audits according to ISSAIs. The workshop started by  providing an overview of the ISSAI requirements and describing the proposed “Solomon Islands Methodology” (S.I.M). Participants then conducted an assessment of the existing audit practice using the iCAT-FA[1] tool,  identified gaps, and suggested improvements to the SIOAG’s audit methodology.   This resulted in an update and refinement of the audit practice including giving the audit methodology an acronym “S.I.M” which stands for “Solomon Islands Methodology”.  The productive discussions at the workshop was a catalyst for some excellent insight that resulted in the development of the TeamMate template under the new Solomon Islands Methodology. 

The impact of the COVID-19 pandemic affected the second week of the workshop. A  needed COVID-19 SAI awareness meeting, compulsory for all staff, was held and presented by the Deputy Auditor-General, Ms. Rachel McKechnie. Also,  the PASAI’s Director Technical Support was recalled back to Auckland, two days earlier than planned.  Despite the unexpected developments, SIOAG capable team were highly motivated to continue the workshop, under the remote guidance of the Director Technical Support,   for the remaining two days.  An excellent outcome amidst adversity - highlighting the excellent work ethic of the SIOAG staff and their commitment to take ownership and  strive towards audit quality.

Learning from the first rollout of this program in SAI Tuvalu, the experience and lessons learned helped inform the approach for SAI Solomon Islands.  The understanding of the use of TeamMate as a tool within the audit practice will inform the approach to be rolled out in other SAIs that use Teammate, such as Fiji,  Papua New Guinea, Samoa, Tonga and Vanuatu  – all of whom are dedicated to working towards high-quality audits in compliance with ISSAIs.

Following this intervention, a quality assurance peer review will be conducted by participating SAIs in this regional program to ascertain whether the learnings from the workshop have been applied to the FSGs audit and the objective of this programme has been achieved.

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Background:

This program is part of a roadmap for PASAI and its member SAIs to give full effect to the Strategic Priority 3 (SP3) of PASAI’s Long Term Strategy 2014-2024 (“Strategy”), for the second half of the Strategy’s term (i.e. from 2019 to 2024).  The Roadmap is part of the PASAI approach to SAI Support for 2019-2024 which was presented to the Government Board in August 2019.   In particular, this program will focus on building sustainable capacity for SAIs to enable them to conduct audits according to the International Standards of Auditing according to their authoritative standards (that is: ISSAIs or ISA).   Furthermore, other PASAI programs will contribute to the high quality of audits to ensure sustainability within the SAI and also highlights the interdependencies between PASAI Strategic Priorities. The need for this program is driven by the SAI Needs that were obtained during the 2019 PASAI Congress and through ongoing dialogue with the PASAI Secretariat. 

[1] ISSAI Compliance Assessment Tool for Financial Audit (iCAT-FA)

Refer to full MEDIA RELEASE DOCUMENT Click on this link

Contact information:

1.       Mr. Tiofilusi Tiueti, Chief Executive PASAI, Auckland, New Zealand. E: Tiofilusi.tiueti@pasai.org

Website: www.pasai.org

 2.       Mrs. A’eau Agnes Aruwafu, Director Technical Support PASAI, Auckland, New Zealand. E: agnes.aruwafu@pasai.org P:+64 9 304 1275

Auditor-General of Solomon Islands & Workshop participants & PASAI Director Technical Support [in front of SAI office]

PASAI’s 22nd Governing Board meeting 27 to 28 February 2020

The 22nd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting was held in Auckland, New Zealand from 27 – 28 February, 2020. Mr. Ajay Nand, Auditor-General of Fiji is the current Chairperson of the PASAI Governing Board. PASAI development partners from MFAT, DFAT, the European Union and the World Bank attended and also the PASAI Secretariat staff as observers. Governing Board member details can be found here: https://www.pasai.org/pasai-governing-board

The Governing Board discussed strategic, governance, and operational issues which included the proposed PASAI’s Operational Plan 2020/21, related budget and updates to operations, policies and procedure. PASAI’s proposed programs designed in response to SAI member needs were commended and endorsed. A new approach to embed monitoring and evaluation in program delivery and design was also commended.

The PASAI Secretariat express their gratitude to the Governing Board members for their ongoing support, and acknowledge the development partners for their continued support of PASAI and its work in the region.

Mr Ajay Nand opens the Governing Board meetings and welcomes members and observers

L-R: Ms Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Mr John Ryan (Secretary-General, New Zealand Controller & Auditor-General), Mr Ajay Nand (Chairperson, Fiji Auditor-General), Mr Satrunino Tewid (Incoming Chair, Palau Public Auditor).

The 22nd Governing Board meeting in session

The 22nd Governing Board meeting in session

SAI KIRIBATI STRIVES TO ENHANCE AUDIT PRACTICE

PRESS RELEASE

Tarawa, Kiribati (25 October 2019) – Recognizing the importance of achieving high quality audits and compliance with international standards is key to an effective, efficient and timely audit system.

In a recent audit analysis, the Kiribati Audit Office underwent a review of their audit methodology by the Pacific Supreme Audit Institution (PASAI).

This review follows the successful SAI Performance Measurement Framework (PMF) assessment that was completed for Supreme Audit Institution (SAI) Kiribati in September, and the preliminary results provided useful input.

The ‘Strengthening of Public Finance Management and Governance in the Pacific Project’ aims to strengthen oversight over public financial management in the Pacific region through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. The Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

Following the two-week SAI support, the Auditor General, Eriati Manaima said the program was useful in setting a refined methodology for his office. 

 “This support programme has been useful because it is refining our audit approach to strive towards conducting quality audits according to International Standards of Supreme Audit Institutions (ISSAIs),” said Manaima.

He added, “The requirement for the office to also comply with ISSAIs is prescribed in the current Audit Act.   However, we need more efforts to work on our new methodology and are fortunate to have PASAI provide that ongoing technical support.”

The support was provided by PASAI Director of Technical Support, A’eau Agnes Aruwafu, who assessed the audit methodology that exists through assisting an audit team to complete the audit of a Kiribati State Owned Enterprise throughout the audit process, from the pre-engagement phase, planning, fieldwork and to the reporting phase. 

PASAI’s Chief Executive Mr Tiofilusi Tiueti said “This audit exercise in Kiribati is a pilot programme and the lessons learned from the approach will provide useful input into supporting other SAIs that are striving to achieve high quality of audits.”

The two-week exercise in Kiribati provided the basis to familiarise with the existing audit practice and determine an approach to refine the audit methodology for the conduct of financial audits. This technical support will continue remotely until the audit report is completed to ensure the refined audit methodology is being followed and the opportunity to provide mentoring and training throughout this audit.

Contact information:

1.       A’eau Agnes Aruwafu Director Technical Support, PASAI Secretariat Office in Parnell, New Zealand.  E: agnes.aruwafu@pasai.org; Tel: +64 9 304 1275,

 2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, Tel: 3227 552

Download Press Release here

Link to the Online Press Release (www.pasai.org)

Photo: The Kiribati Audit Office Audit team and Auditor General Mr Manaima (Far Right) and PASAI Director Technical Support A’eau Agnes Aruwafu (2nd from Left)

A secondment three years in the making begins in SAI Solomon Islands

Press Release 4 September 2019

Office of the Auditor-General, Solomon Islands:

In an innovative peer-to-peer arrangement to support the growth of the Solomon Islands Supreme Audit Institution (SAI), Auditor General Peter Lokay, together with Pacific Association of Supreme Audit Institutions (PASAI) and the New Zealand and Australian Governments have worked closely together to coordinate a one year secondment for direct support in the Office.  

PASAI advertised an Expression of Interest in December 2018 and received an overwhelming response.  An assessment of all applications were made and finally Rachel McKechnie - an Associate Director, Specialist Audit and Assurance Services from SAI New Zealand - was selected.

 After nearly a year of behind-the-scenes organisation and comprehensive recruitment activities, Rachel started her secondment at the Office of the Auditor-General in the Solomon Islands (SI-OAG) on 2 September 2019. She will be working with the team as the Deputy Auditor-General (DAG) for the coming year to provide assistance to strengthen the capacity and sustainability of the Office.  

 During the course of the year she will work alongside the Office’s Audit Managers to mentor and coach them so that one of them will take over the DAG position. Other responsibilities will include developing an effective quality control system for the Solomon Islands OAG and liaising with other strategic partners as they collectively seek to embed strengthening audit practices.

 Auditor-General Mr Peter Lokay, who has needed to fill this vacant role since 2016, created this approach and coordinated with PASAI with a vision to help build the capacity of his office to deliver his mandate. New Zealand’s Ministry of Foreign Affairs & Trade (MFAT) is funding Rachel’s deployment while DFAT Australia supports other logistical arrangements.

Says Peter Lokay, ‘We are privileged and thrilled to have Rachel working with us in such a practical guidance role for the next year. I know she will provide much-needed emphasis on quality audits while helping us build capacity for the future. We trust that Rachel will enjoy her time with us as much as we appreciate having her here.’

 For the two development partners, MFAT and DFAT, and PASAI and SAI New Zealand, it is a novel arrangement that has taken considerable time and collaboration to organise. New Zealand High Commissioner Don Higgins noted, “The Office of the Auditor-General plays a vital role in providing independent assurance to Parliament and to the people of Solomon Islands that public sector agencies have used public funds for the purposes for which they have been appropriated and in accordance with legislations, financial management rules and regulations. We are delighted to provide this secondment to assist the Auditor-General to carry out these functions.”

PASAI’s Chief Executive, Tiofilusi Tiueti, agrees. ‘We are very pleased with the outcome of this important peer support process. As with our very successful twinning and FASTS programmes, this enables a developing SAI to learn directly from a developed SAI and someone who is highly qualified for this role in all senses. We hope that in future we may be able to extend similar peer-to-peer cooperation and arrangements to other SAIs to provide the right support, at the right time, in the right way.’

 The Auditor-General acknowledges all partners in making this arrangement possible which will greatly move the office forward with its mandated programs.

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

 Download the press release

PASAI's 22nd Congress in Fiji looks towards 2030

PRESS RELEASE

19 August 2019

PASAI’s 22nd congress focusses on Pacific SAIs’ roles in their government’s implementation of the 2030 agenda and applying strong governance to improve the lives of citizens

Natadola, Fiji, 13- 16 August 2019: PASAI’s 22nd Congress took place at Intercontinental Fiji Golf Resort and Spa, Natadola, Fiji.

Attending the Congress were over 60 participants representing 19 member SAIs, development partner organisations and international bodies supporting the work of PASAI in meeting its strategic plan, subject matter experts on climate change, gender equality and other global initiatives, and PASAI’s Secretariat along with other observers.  The Governing Board of PASAI held their 21st meeting on 12 August 2019 before Congress began, with chairmanship handing over from Mr. Grant Hehir, Auditor-General of Australia, to Fiji’s Auditor-General, Mr. Ajay Nand.

The central theme of the Congress, ‘SAIs’ Contribution to Sustainable Development Goals’ (SDGs), was introduced by the Speaker of the Fijian Parliament, Hon. Ratu Epeli Nailatikau. In an impressive and inspiring summary, the Speaker emphasised how the implantation of the 2030 Agenda relies on good governance along with the qualities underlined by SDG 16 – openness, transparency and inclusivity. He also stressed that the success of SDG implementation relies on “the whole community having the resources and unwavering will to implement change,” adding, “It is no longer business as usual.”

Attendees heard from organisations, innovators and SAIs from around the region on the many initiatives being undertaken to implement far-reaching SDG strategies, particularly those relating to the region’s biggest challenges – Gender Equality (SDG 5) and Climate Change (SDG 13). On gender issues, UNWomen reported that domestic violence rates in the Pacific are among the highest in the world, while UNDP stated that ‘The Pacific is in a constant state of recovery’ after series of natural disasters. All speakers and PASAI development partners spoke of the role that SAIs can play in questioning governments about their plans to implement the SDGs and monitoring progress against those plans.

PASAI’s member SAIs were encouraged to align their strategies for auditing implementation of the SDGs with their learning from the cooperative audit on preparedness for SDG implementation. It was acknowledged that while Pacific Leaders have committed annually over recent years to implementing the SDGs in Pacific nations, the seventeen SDGs represent cross-flowing issues that may require innovative audit approaches. A single SDG can impact across many different ministries, plans, policies and budgets (horizontal), and across different governance levels (vertical), so a comprehensive approach is required. SAI Heads recognised the many challenges facing them in auditing the implementation of SDGs in the Pacific context, including fitting it in with current SAI priorities and difficulties in accessing and obtaining data that is held in multiple forms and locations.

The Congress then focussed on practical ways that SAIs might approach the audit of SDG implementation, through integration or adaptation of existing frameworks, for example, and by growing capacity and capability via PASAI’s delivery approach for the second half of its 2014- 2024 Strategic Plan which offers ‘the right support, at the right time, in the right way.’ SAI Heads enjoyed a lively ‘Survivor Fiji’ debate delivered by the PASAI Secretariat to analyse and present their SAI-specific capacity-building needs, both in general for the purposes of good governance and accountability, and in readiness for audits of SDG implementation.

Hosted by Fiji’s Office of the Auditor-General and the AG himself, Mr. Ajay Nand, Congress and Governing Board participants enjoyed a wonderful Fijian ‘Welcome home’ from all involved, including a traditional dinner with the citizens of Sanasana village and a motivational speech from Fiji 7s coach, Gareth Baber, who shared many insights into how to lead a world-class team while honouring all their local and personal cultural influences.

PASAI looks forwards to next year’s 23rd PASAI Congress to be hosted by SAI Palau.  

Meanwhile, the full Communiqué from Congress 2019 can be downloaded here, and you can see photos from the event here.

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

SAI Fiji gathers performance feedback through SAI PMF assessment

PRESS RELEASE

SAI Fiji gathers performance feedback through the SAI PMF assessment

Nadi, Fiji –  (19 July 2019)  A performance assessment of the Republic of Fiji’s Supreme Audit Institution (SAI) has been purposefully conducted to provide objective baseline information on the SAI’s performance, which is built around six core organisational areas.

This was the second SAI PMF assessment in the Pacific Association of Supreme Audit Institution (PASAI) region following the successful SAI Performance Measurement Framework (PMF) planning workshop that was also held in Fiji.

The workshop had prepared expert teams of assessors made up of a cohort of staff from the PASAI Secretariat, which includes consultants and auditors from SAIs around the region. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs regardless of governance structure, mandate, national context and development level.

Fiji’s assessment was made possible through the Strengthening of Public Finance Management and Governance in the Pacific Project, funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP). PASAI is a responsible party to the project and delivers the SAI component and contributes to the strengthening of the budget oversight capacities of PAC from the perspectives of SAIs).

The assessment team updated Fiji’s Auditor-General, Ajay Nand, with the progress of the assessment mid-way through the process and will present a summary of preliminary key findings to the AG as the assessment ends. The Office of the Auditor General emphasised how helpful this exercise has been in setting benchmarks for their work. 

“This assessment will be very useful for Fiji SAI to understand where we can improve and also highlight where the office is performing well,” said Nand.

“In particular, this will help me implement the audit mandate more effectively and make a difference to the lives of Fiji citizens and residents. We have also committed to submit the final report on the findings of assessment to Parliament for transparency.”

The review team, comprised of the PASAI Performance Audit Consultant Claire Kelly, PASAI Director of Practice Development, Sinaroseta Palamo-Iosefo and SAI Tonga Assistant Auditor General, Kelepi Makakaufaki, established the Terms of Reference with Fiji’s OAG to guide the assessment.

The assessment, which was carried out in July, included interviews with members of the Executive Management, a questionnaire on SAI management practices to all non-management staff members and a series of evidence-based enquiries and documentary reviews that span the two-week assessment process. 

As the manager of the SAI PMF initiative across the PASAI region, Sina Palamo-Iosefo said, “The SAI PMF assessments provide excellent baseline information for PASAI to determine appropriate interventions for our members.” She added, “It also enables us to monitor the progress of SAI performance over time and continue to identify and provide appropriate support to SAIs where needed. SAI Fiji’s commitment to the process and openness in sharing information with the assessment team in order to do this has been exemplary.”

PASAI extends its gratitude to the EU and UNDP for their support through the ‘Strengthening PFM’ project, and to development partners MFAT and DFAT for their ongoing support and contributions to PASAI’s core funding.

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More information:

Strengthening of Public Finance Management and Governance in the Pacific Project aims to strengthen oversight over public financial management in the Pacific region, through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. The Strengthening of Public Finance Management and Governance in the Pacific Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

Contact information:

1. Jill Marshall, Communications Advisor, PASAI (Auckland, NZ) E: jill.marshall@pasai.org, P:+64 9 304 1893

2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, P: 3227 552

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SAI Vanuatu strengthens performance through SAI PMF assessment

PRESS RELEASE

SAI Vanuatu strengthens performance through SAI PMF assessment

Port Vila, Vanuatu (26 June 2019)

An assessment of the public financial management (PFM) system of Vanuatu’s Supreme Audit Institution (SAI) was conducted in early June to provide a true and clear baseline of performance built around six core organisational areas in which a SAI should operate.

The assessment in Vanuatu follows the successful SAI Performance Measurement Framework (PMF) planning workshop that was held in Fiji recently.

According to the INTOSAI Development Initiative, the SAI PMF provides SAIs with a framework for voluntary assessments of their performance against the International Standards for Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs regardless of governance structure, mandate, national context and development level.

Vanuatu’s assessment was made possible through the Strengthening of Public Finance Management and Governance in the Pacific Project, which aims to strengthen oversight over public financial management in the Pacific region through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. The Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

Under the umbrella of the Project and with additional core funding from PASAI development partners DFAT and MFAT, the Review team (comprised of the PASAI Director of Technical Support, A’eau Agnes Aruwafu, the SAI Fiji-QA Team Leader, Meresimani Katuba, the Senior Auditor for SAI Kiribati, Tokanikai Tiira, and SAI Kiribati Senior Auditor, Mr Ioteke Teweti) developed terms of reference with the Vanuatu OAG as the SAI PMF implementation began.

Following the two-week assessment, the Vanuatu Auditor General, Caleb Sandy, and the Office of the Auditor General underlined how helpful this exercise was in setting benchmarks for their work. 

“This assessment will be very useful for Vanuatu SAI to understand where we can improve and also highlight where the office is performing well,” said Sandy. “In particular, this will help me implement the audit mandate more effectively and make a difference to the lives of Vanuatu citizens and residents.”

PASAI Chief Executive Mr Tiofilusi Tiueti added, “The SAI PMF assessments are not only going to help strengthen our SAIs in the Region, but will also provide excellent baseline information for PASAI to determine appropriate interventions for our members.”

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Download the press release

Contact information:

1. Jill Marshall, Communications Advisor, PASAI (Auckland, NZ) E: jill.marshall@pasai.org, P:+64 9 304 1893

2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, P: 3227 552

SAI PMF Assessment Team with the SAI Vanuatu Auditor General and his staff

Fiji PAC Workshop Enhanced Accountability and Transparency

PRESS RELEASE

Fiji PAC Workshop to Enhance Accountability and Transparency

Suva, Fiji (13 June 2019) – Members of the Fiji Public Accounts Committee (PAC) participated in a second series of workshops to build their capacity in better understanding their financial oversight role within the legislative process.

The role of the PAC is important in that it ensures public funds are spent effectively, efficiently and economically for the benefit of citizens.

The training was facilitated by the Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Office of the Auditor General (OAG) in Fiji, the United Nations Development Programme (UNDP) and the Pacific Technical Assistance Centre (PFTAC) on 4 - 5 of June 2019.

The workshop was implemented as part of the activities of the Strengthening Public Finance Management and Governance in the Pacific Project funded by the European Union (EU) by UNDP. PASAI is a responsible party to the project and delivers the Supreme Audit Institution (SAI) component and contributes to the strengthening of the budget oversight capacities of PAC from the perspectives of SAIs.

The two-day workshop covered the Parliament’s accountability and reporting framework and the implications Parliament has on the PAC oversight role on public expenditure, compared to PAC roles in countries and regions around the world.

Members of the PAC were introduced to the Fiji budget process and budget documents, the regional Public Financial Management (PFM) and Public Expenditure and Financial Accountability (PEFA) review as well as the accounting and reporting framework.

Honorable Speaker of Parliament, Ratu Epeli Nailatikau, who opened the workshop

In delivering his opening address for the training, the Speaker for the Parliament of the Republic of Fiji, Honourable Ratu Epeli Nailatikau, highlighted the importance of capacity building for the PAC Members.

“I cannot emphasise enough the importance of capacity building for you honourable members of the public accounts committee, (and other committees of parliament for that matter), to equip yourselves with technical skills and the knowledge to enhance your oversight roles and perform them effectively and efficiently,” said Hon. Ratu Nailatikau.

He added, ‘The programme complements other capacity-building programmes that have been undertaken by the committee over their term in office.’

The EU Programme Officer, Mr Miroslav Skriecka, in his closing remarks highlighted the EU support in this area.

''The EU is committed to support PFM reforms in the Region. EUR 11 million has been allocated to this end through the EDF11th regional project Strengthening Public Finance Management and Governance in the Pacific which has also facilitated this important workshop,” said Mr Skriecka.

“An essential component of the PFM EU regional project supports UNDP's and PASAI's contribution to improving the budgetary scrutiny, PFM oversight and accountability capacities of parliaments, supreme audit institutions, to align them with international standards and foster citizen engagement and oversight.

He added, “In order to achieve a holistic approach, the project also provides some funding to PFTAC and contributes to USP's capacity building work in PFM area.”

The objectives of the workshop are:

 to build the capacity of the members of the Fiji PAC to better understand their financial oversight role within the processes of Parliament;

 to facilitate efficient and effective scrutiny of the operations of the government organisations;

 to make the members of the PAC aware of both the Fiji SAI and PASAI and the work they perform in the country and the Pacific region.

The workshop for PAC Members was followed by a similar workshop for senior officials and management, including members of boards of government companies, commercial statutory authorities and other government agencies, on Thursday 6 June 2019.

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Background:

Strengthening of Public Finance Management and Governance in the Pacific Project aims to strengthen oversight over public financial management in the Pacific region, through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. The Strengthening of Public Finance Management and Governance in the Pacific Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

Download the Press Release

For more information contact:

1. Jill Marshall, Communications Advisor, PASAI (Auckland, NZ) E: jill.marshall@pasai.org, P: +64 9 304 1893

2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, P: (679) 3227 552

Attendees of the PAC workshop 4-5 June 2019

PASAI’s PFM Consultant, Eroni Vatuloka

Fiji Auditor-General, Ajay Nand, with the Chairman of the PAC Alvick Majaraj and EU Programme Officer

How Personnel Problems Impacted Premiums - FSM's audit of the Professional Premiums Program

The FSM National OPA's latest follow-up Performance Audit on the FSM Professional Premiums Program covering FY 2016-2018 entitled, Limited Capacities at the Division of Personnel Affects the Administration of the Professional and Market Place Premium Program, was submitted to the Congress and President on May 14, 2019.

You can access the full report by visiting the FSM website at www.fsmopa.fm

or download the report

Lessons to learn: SAI Chuuk's performance audit of Educational Development project

OFFICE OF THE CHUUK STATE PUBLIC AUDITOR

PRESS RELEASE NO. 2018-01

The Office of the Chuuk State Public Auditor (OCPA) announces the release of Audit Report No. 2018-01, a performance audit entitled Faichuk Educational Development and Research Project (FEDRP): With Issues on Expenditures and on Performance Outcomes and Deliverables, which covered the fiscal year 2016 to 2017. The audit report is available for public viewing online at http://www.fmocpa.com. Likewise, printed copies are available at the OCPA in Nepokos, Weno, Chuuk.

Public Auditor,
Manuel Jr San Jose

The Public Auditor’s authority is based on the Chuuk State Constitution Article VIII Section 9 and Truk State Law 6-21 which states in part: “The Auditor shall conduct audits of all financial transactions of all branches, departments, offices, agencies, and instrumentalities of the government, and of all accounts kept by or for them.”

We conducted the performance audit in accordance with US General Audit Standards.

The objectives of this audit included determining if (a) the spending of the project funds complied with relevant FSM/Chuuk laws and regulations, agreement, and with the terms and conditions of the contract; and, (b) the agreed output and outcomes for the project were effectively accomplished.

Based on our audit, we conclude that certain practices and expenditures of Rauchholz International Consulting (RIC) were not in accordance with laws, regulations and the terms and conditions of the agreement. One of the most important requirements of an entity receiving grant money is to establish and maintain financial management and internal control system. We found that the RIC had inadequate financial management and internal control system. The weakness in internal control over the project expenditures is an indicative of higher risk. The contract with the RIC, which was documented using a Memorandum of Understanding (MOU), requires that the RIC should comply with all applicable laws, rules, and regulations. In addition, the grant terms and conditions of the notice of grant award also require compliance with all laws and regulations governing the use of federal grant funds. Specifically, our audit has disclosed the following weaknesses:

1. Inadequate Financial Management System;

2. No Proper Segregation of Function in the Approval of Transactions

3. Inadequate Handling of Cash and Cash in Bank;

4. Expending of Funds for Certain Salaries and Wages Did Not Follow Laws and Regulations;

5. Expending of Funds for Certain Travels Did Not Follow Regulations and the Restriction on the use of the Funds for Foreign Travel;

6. Certain Expenditures Charged to Consumable were Not Allowable;

7. Certain Expenditures Charged to Contractual Account was not Properly Supported and/or Unallowable;

8. No Written Policies on Recording and Maintenance of Fixed Assets;

In addition, we found that there were inadequate delivery of project output and accomplishment of outcomes. Some activities need to be defined with measures that would demonstrate impact and benefits to the student.

We offered numerous recommendations to improve the issues and weaknesses noted in our audit.

We received ‘Management Response’ to the findings, which were mostly in disagreement. We included such response in the final report.

Read the report online

Download the report.

Printed copies are available from the OCPA in Nepokos, Weno, Chuuk.

Office of the Chuuk State Public Auditor P.O Box B Weno, Chuuk FM 96942

Tel: 691.330.8832/8835; Fax 691.330.8840

Assessment teams equipped to roll out the SAI PMF measurement tool across the PASAI region

PRESS RELEASE

Friday 10 May 2019

The SAI PMF Tool will strengthen governance in the Pacific

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the INTOSAI Development Initiative (IDI) facilitated a planning workshop on measuring the performance of public audit offices.

Fourteen participants from six government audit offices namely State Chuuk of the Federated States of Micronesia, Fiji, Kiribati, Pohnpei, Tonga and Vanuatu, including the facilitators and PASAI Secretariat, attended the workshop in Nadi, Fiji on 6-10 May 2019 at Novotel Nadi Hotel. The objective of the workshop is to build capabilities of public auditors in using a measurement tool, the International Organisation of Supreme Audit Institutions (INTOSAI) SAI Performance Measurement Framework (SAI PMF) to enable them to peer review each other’s performance.

Use of the SAI PMF tool was piloted in the Pacific region and implemented in other INTOSAI regions. Measuring the performance of SAIs ensures that government audit offices have the capacity and resources to conduct quality audits that contribute to good governance and make a difference in the lives of citizens.

The SAI PMF assessment will provide a true and clear baseline of performance built around six core organisational areas. Without this baseline, SAIs find it difficult to measure improvement against key performance indicators. Several PASAI SAIs already have this baseline information as a result of Phase 1 of the SAI PMF roll-out, and the SAIs participating in this workshop will now experience its practical application, as an assessment of their Offices will be conducted during the year. Future SAI PMF assessments will then map performance change over a period of time to feed into the SAI’s strategic planning activities.

Facilitated by Sinaroseta Palamo-Iosefo, PASAI’s Director Practice Development and Irina Sprenglewski, IDI’s SAI PMF Advisor, the workshop provided more than an overview of the importance of measuring and reporting on performance. Delegates were able to run through a number of realistic scenarios to strengthen their learning which will be useful when they conduct these assessments over the next few months.

Says Meresimani from the Fiji Auditor General’s Office, ‘It has been very illuminating to see how SAI PMF can be used to highlight areas of weakness and potential within each SAI. As it is an evidence-based tool, we learned first-hand how to use the tool by asking the right questions, obtaining proper evidence and finally by recording our responses in an effective and meaningful manner.’

The workshop has been the first activity funded under the new donor partnership established between PASAI and the EU under the Strengthening of public Finance Management and Governance in the Pacific Project. The Strengthening of Public Financial Management and Governance in the

Pacific Project aims to strengthen oversight over public financial management in the Pacific region, through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. Strengthening of Public Financial Management and Governance in the Pacific Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP).

PASAI and IDI were honoured to welcome UNDP representatives, Marine Destrez and Manjeet Singh, to the first day of the workshop. In her opening remarks, Ms Destrez explained that this workshop is part of a whole spectrum of activities included in a new pool of funding created by the European Union (EU) that is dedicated to strengthening public financial management (PFM). Funding programs such as these are essential to strong governance, she went on. Public financial management covers frameworks, institutions and tools and brings together diverse stakeholders at the different stages of the Public Finance cycle. Audit Institutions play an important role in the oversight of PFM plans, processes and results and are an essential part of the transparency and accountability landscape of PFM. Both PASAI and EU/UNDP anticipate great collaborations on these important issues.

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

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For more information contact:

Mr. Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

Telephone: +64 9 304 1275

Website: www.pasai.org

Download the press release

Read the press release online

PASAI's SAI PMF Planning Workshop in Fiji (May 2019) will ultimately strengthen governance

MEDIA RELEASE

For issue 3 May 2019

STRONG GOVERNANCE NEEDS QUALITY AUDITS

The Pacific Association of Supreme Audit Institutions (PASAI) together with the INTOSAI Development Initiative (IDI) will be holding a planning workshop on measuring performance of public audit offices in Nadi, Fiji on 6-10 May 2019 at Novotel Nadi Hotel.

Governance is strengthened through quality audits performed by competent and capable auditors. Measuring auditors’ performance ensures that government audit offices are capable and well-resourced to conduct quality audits that contribute to good governance and make a difference in the lives of citizens.

The planning workshop will prepare government auditors from State Chuuk of the Federated States of Micronesia, Fiji, Kiribati and Vanuatu to assess the performance of government audit offices using the International Organisation of Supreme Audit Institutions (INTOSAI) SAI Performance Measurement Framework (SAI PMF), a measurement tool adopted by the INTOSAI community.

Use of the SAI PMF tool was piloted in the Pacific region and implemented in other INTOSAI regions. It has proven to be very successful in identifying SAI strengths, weaknesses and development needs in a comprehensive range of organisational areas. As part of the ongoing roll-out and practical application of this program, an assessment of each participating Office will be conducted during the year.

Sinaroseta Palamo-Iosefo, PASAI’s Director - Practice Development, will lead the workshop along with IDI’s SAI PMF Advisor, Irina Sprenglewski. The director, who is also heavily involved in the refinement and application of the SAI PMF tool on a global SAI basis, states: ‘We are very fortunate in PASAI to have both the knowledge and experience of the SAI PMF process, and the funding provided by the European Union (EU) to bring this workshop directly to the region. The results so far have been very encouraging, and we now have a chance to embed and expand its usage to strengthen governance across the Pacific.’

EU representative Marga Peeters and UNDP representative Jean-Raphael Guiliani at PASAI’s Governing Board Meeting in Auckland, NZ, 28 Feb – 1 March 2019

The workshop is the first activity funded under the new donor partnership established between PASAI and the EU. It is supported by the United Nations Development Partner (UNDP), the Australia Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT).

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 For more information contact:

Mr. Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

Telephone: +64 9 304 1275

The SAI PMF Assessment team for the Nauru SAI PMF assessment in 2018, with Sinaroseta Palamo-Iosefo far left and Irina Sprenglewski third from right.

Download the media alert here

Read the media release online

IDI’s Irina Sprenglewski interviews Naura SAI Head, Mr Manoharan Nair, during Nauru’s SAI PMF assessment (2018)

Pacific SAIs Establish Monitoring and Reporting Mechanisms

 Media Release

Tuesday 16 April 2019 

Pacific Audit Institutions Establish Monitoring and Reporting Mechanisms   

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) joined forces once again to deliver a Monitoring and Reporting workshop in Nadi, Fiji on 8-12 April 2019.

PASAI is one of the two INTOSAI regions piloting this global programme, whose objective is to ensure audit institutions are strategically managed leading to better performance. This is the third workshop for the Strategy, Performance Measurement and Reporting (SPMR) programme, continuing on from the foundation already established in the audit institutions’ strategic and operational workshops held in Tonga and Cook Islands last year.

Twenty-one participants from Cook Islands, the Federated States of Micronesia – National Office and the state audit offices of Kosrae and Yap, Papua New Guinea, Republic of the Marshall Islands, Samoa, Solomon Islands, Tonga, and Tuvalu attended the workshop, which was facilitated by Freddy Yves Ndjemba, Dafina Dimitrova, and Nils Voesgen from the INTOSAI Development Initiative (IDI), assisted by Tiofilusi Tiueti and Sinaroseta Palamo-Iosefo from the PASAI Secretariat.

The main objective of the workshop was to develop performance measurement systems to enable the supreme audit institutions (SAIs) to monitor the implementation of their strategic and operational plans and to capture the relevant information required for reporting on their operations.

Participants learned the rationale for using performance information in strategic decision-making, and discussed why they need to develop a measurement system to monitor SAI performance and provide assurance that the SAIs have achieved their goals.

After identifying the key elements of a good monitoring system such as indicators, baselines, milestones and targets, the group enjoyed ample opportunity to practice developing them for their own strategic and operational plans. There was also an in-depth discussion into the challenges for SAIs in preparing different types of reports, both internal and external, for various audiences. Furthermore, performance reporting – the case for SAIs reporting on their performance and the key characteristics of a good performance report - was covered at length.

Participants appreciated the important lessons learnt about monitoring and reporting on their operations. They highlighted particularly the significance of SAIs feeding back on their own performance, demonstrating their support for the improved public service accountability and transparency for which they should be role models.

Following the successful SPMR pilots, the programme will roll out globally to empower SAIs to implement their plans and monitor performance against the outputs and outcomes defined in their organisational plans. The SPMR programme is generously supported by the Swiss State Secretariat for Economic Affairs (SECO).

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

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   For more information contact:

Mr. Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

Telephone: +64 9 304 1275

Website: www.pasai.org

 Mr. Freddy Yves Ndjemba

Manager Capacity Development

Email contact: Freddy.ndjemba@idi.no  

Phone: +47 9024 7285

Website: www.idi.no  

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

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

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

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

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

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

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

1. Inadequate corporate governance;

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

3. Lack of risk management policy and framework;

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

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

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

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

8. Lack of code of ethics; and,

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

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

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

For more information please contact:

Office of the National Public Auditor

P.O Box PS-05

Palikir, Pohnpei FM 96941

Tel: 691.320.2862/2863; Fax 691.320.5842

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

Download the full report

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

Media Release

19 November 2018

PASAI/IDI’s high quality workshop in Vanuatu

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

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

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

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

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

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

Download the media release here

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

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

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

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

Delegates from PNG and Solomon Islands

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

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

Media Release 25 October 2018

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

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

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

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

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

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

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

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

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