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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 (untimeliness).

In the different countries the Whole of Government (WG) 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 WG accounts for PASAI members based on information received at the time this annual report was published.  In particular the countries highlighted in green are untimely (ie: backlog of audits) which is due to the delay in preparation of the WG by the relevant authorities in most cases but also can be due to many other factors. PASAI is using this information to tailor strategies and design a project plan to provide the necessary technical support to these SAIs that are facing untimely audits of WG (highlighed in green in the table below).

This is updated as at financial year ends for 2016.

Please send a copy of published WG financial statements so that we can ensure this information is updated to tiofilusi.tiueti@pasai.org

PASAI is developing a dataset of WG status that will cover 10 years for all members since 2010.  This dataset will be made available on the website in 2018. 

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CLICK here to DOWNLOAD A spreadsheet which summarises Timeliness

Below is an extract summary of the status of timeliness of WG/Public Accounts as at 28 February 2018.  There are 28 PASAI members, but only 26 PASAI member countries produce WG/Public Accounts.  Therefore, out of the 26 - 62% (16/26) are timely and 10 - 38% (10/26) are untimely.   Of the untimely 4/10 have a backlog of more than one year +