Regional reports
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PASAI Secretary-General: His term in review and future outlook
On 24 June 2025, after 7 years as the Controller and Auditor-General of New Zealand, Niue and Tokelau, and Secretary-General of PASAI, John Ryan shared in a webinar his reflections and thoughts about the public financial management (PFM) system in the Pacific. In the webinar he focused particularly on the challenges that Pacific SAIs face and what needs to be done so they can perform their roles effectively for the people of the Pacific.
This paper preserves much of what he expressed in that webinar and provides a resource for those working within, and with power to enable, the PFM system. It does this by suggesting where effort needs to be focused to strengthen the system. It also highlights our work supporting SAIs to address the issues they face. Finally, it presents insights on opportunities for others to partner with us to deal with weaknesses and improve accountability by Pacific governments to their people.
A recording of the webinar is also available.
Audit issues report
The Analysis of audit issues and recommendations for 20 PASAI members 2022 regional report examines the main issues these SAIs raised in their three most recent years of financial statements of government audit reports.
It also examines management letters or internal control recommendations, and is supported by reference to SAI Performance Measurement Framework (PMF) and Public Expenditure and Financial Accountability (PEFA) reports where available.
The questions examined are:
What are the issues reported by SAIs?
What is the significance and impact of those issues on government operations and public sector financial management?
Taking into account those issues, the report develops eight proposals and a reporting model.
SAI PMF report
The SAI PMF Regional Report 2022 summarises the results of SAI Performance Measurement Framework (PMF) assessments of all 20 government audit offices that are beneficiaries of our programs. It is the first regional report on SAI performance for any INTOSAI region. Making the report publicly available demonstrates our commitment to transparency, accountability and good governance.
In addition to summarising the PMF assessments of all participating Pacific Island SAIs, the report includes:
analysis at regional, sub-regional and income levels
connections to our Strategic Priorities
recommendations for future support and capability development.
The report represents the enormous amount of work and cooperation involved in completing these comprehensive assessments across our vast region. The individual assessments have already yielded much fruit, informing customised SAI workplans and establishing a baseline against which we can demonstrate improvement.
Co-operative performance audit reports
Co-operative audits involve multiple SAIs working together on a single audit with guidance from international experts. This serves not only to raise the capacity of SAIs, but also results in high quality audits and improvements in the quality of audit reports.
Our members have collaborated on the following reports:
Pacific Regional Report of the Cooperative Audit of Preparedness for Implementation of Sustainable Development Goals
Pacific Regional report on the Cooperative Performance Audit on Public Debt Management
Pacific Regional Report on the Cooperative Performance Audit into Climate Change Adaptation and Disaster Risk Reduction Strategies and Management
Pacific Regional Report on the Cooperative Performance Audit into Sustainable Fisheries
Pacific Regional Report on the Cooperative Performance Audit into Access to Safe Drinking Water
Pacific Regional Report on the Cooperative Performance Audit into Solid Waste Management
Co-operative financial audit reports
For now, see our separate Co-operative financial audits page.
Co-operative compliance audit reports
For now, see our separate Co-operative compliance audits page.
