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Public Accounts audited by SAIs in a timely manner to internationally agreed standards are fundamental to holding governments and public entities accountable through oversight by the legislature. PASAI will work in partnerships with other organisations to promote the effective preparation and scrutiny of audited financial statements of Pacific Island governments.  

PASAI is developing a database in relation to FSG/WG status which is available and in time will be refined further to be a credible source of information about our member SAIs. 

In different countries the Financial Statement of Government (FSG) is referred to in many other terms such as Whole of Government (WG) and Single Audits (SA) but the meaning refers to the overall government’s financial statements.


The following table summarises the status of FSG/WG accounts for PASAI members based on information received at the time this annual report was published. Countries highlighted in yellow are untimely (ie: have a backlog of audits) which is due to the delay in preparation of the FSG/WG by the relevant authorities.  This is updated as at financial year ends for 2016.

PASAI will continually improve on the details in relation to the FSG/WoG status and develop a dataset that will cover 10 years for all members, in the near future.

Please send a copy of published FSG/WG financial statements so that we can ensure this information is updated to agnes.aruwafu@pasai.org

Source of information :  PASAI obtained published and signed FSG/WG accounts


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