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Strategic Priority 3 – Public Accounts audited in a timely manner to internationally agreed standards by SAIs 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.  

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


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

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

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.

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


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