In 2024–25, 9 SAIs from our region participated in the IDI/WGEA global co-operative audit, which resulted in this regional report: Adapting to climate change: Building the Pacific’s future.

Our Secretary-General, Grant Taylor, launched the report in a webinar on 2 October 2025: Collective Pacific Voices on Climate Change Action – Lessons from cooperative performance audits. The panel included auditors general from Fiji and the Marshall Islands, and presenters from PASAI and the Office of the Auditor-General New Zealand.

Audit office videos

There are short videos from participating SAIs explaining their audits, their participation in the global initiative and the impact of their work.

- The Federated States of Micronesia
- Fiji
- The Marshall Islands
- New Caledonia

Related reports

Participating SAIs have published the following performance audit reports, sorted by theme:

Sea level rise and coastal erosion
- The Marshall Islands
- New Caledonia
- Solomon Islands (coming soon)
- Tuvalu (coming soon)

Climate change climate change adaptation planning and actions
- The Federated States of Micronesia
- Fiji
- Samoa (coming soon)
- Tonga

Water resource management
- Vanuatu (coming soon)

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.

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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.

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.

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