By Sarah Markley, Deputy Secretary-General of PASAI and Director, International Engagement, Office of the Auditor-General of New Zealand

We are less than a month away from our 2024 Congress! While every Congress is a major event on the PASAI calendar, this year marks a significant milestone with the adoption of our new strategy for 2024–2034.

How did we get to this point?

The strategy is the result of more than a year’s collective efforts starting at our last Congress in Palau in March 2023. Since then, Governing Board members have progressed the development of the strategy, drawing from:

• the independent review of our work under the current strategy

• contributions received from SAI heads and emerging SAI leaders provided during our Community of Practice sessions

• feedback from our core development partners.

The last stage of consultation on the new strategy has occurred over the past two months through discussions with SAI heads at sub-regional meetings and engagement with our newly established Women’s Community of Practice.

We will release the proposed strategy document to all members in early May. We really encourage all members and supporters to familiarise themselves with the strategy before Congress.

Building on strong foundations

Work under our current 10-year strategy (2014–24) created a strong foundation for the next phase of support. We have:

• assessed all developing SAIs against the internationally recognised standard for SAI capability (the SAI Performance Management Framework, or PMF) to establish maturity and development needs

• developed a SAI-led delivery model that progresses development activities based on prioritisation of weaknesses identified by their SAI PMF assessment

• advocated for the independence of SAIs across the region

• strengthened technical capability, built resources and assisted in the delivery of key financial, compliance and performance audits

• helped build broader organisational capability – such as through refreshed technology and strategic, workforce and communications planning.

What will you see in the new strategy?

Our strategy proposes three key priorities to support SAI development to 2034 and to contribute to strengthened public financial management (PFM) systems in the Pacific. These priorities reshape our current strategic priorities but recognise three enduring areas that are critical to SAI success.

The strategic priorities for the period to 2034 are:

• Strengthening public financial management (PFM): Advocating for SAI independence and well-functioning PFM systems.

• Audit quality: Supporting SAIs to deliver their mandate and to enhance audit quality.

• SAI governance: Supporting SAIs to build their governance and enduring capability.

Although the strategic priorities are very familiar focus areas for us, you can expect us to support you in new ways to achieve these goals. Among many other things, you will see a commitment to establish twinning relationships for all SAIs. We recognise the benefit of having long-term relationships between developed and developing SAIs in the region.

You will also see new ways to support improvement of audit quality through a dedicated technical hub for the region that will offer technical and quality assurance capability on a centralised basis. We will work proactively to advocate for SAI independence, build understanding of the role of SAIs and support SAIs’ interaction with legislatures.

To support these initiatives, the new strategy places more emphasis on collaboration with developed SAIs in the region, as well as other development agencies also working to develop the PFM system.

What is the new strategy seeking to achieve by 2034?

By focusing on these three priorities, our work over the new strategic period will support SAIs and the PFM systems SAIs are part of to achieve:

• increased Public Expenditure and Financial Accountability (PEFA) scores

• higher SAI PMF assessment scores as evidence of increased SAI maturity

• up-to-date and robust financial reporting by government

• a wide range of performance audits on matters of public interest and concern.

What makes our work possible?

We rely on our core development partners, the New Zealand Ministry of Foreign Affairs and Trade and the Australian Department of Foreign Affairs, to deliver the ambitions set out in our new strategy. Our core funders are committed to continuing this work with us.

But there is more to do than can be achieved with this funding alone. We are continuing to seek new partners who share our vision to support us to achieve the full scope of the new strategy.

What do you need to do?

Your engagement in this process has been critical to get us to where we are now. When you receive the strategy in early May, please engage again to ensure the strategy is what we need for the next 10 years.

Send your final feedback to the Chief Executive and to me so we can adjust the strategy, if needed, ready for final consideration and adoption at Congress.

Thank you again to those who have contributed to the process so far and we look forward to hearing your final thoughts on the new strategy.