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Pacific Island auditors trained on financial audit practice areas

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of webinars covering financial audit practice areas for its members from today.

58 staff (37 female and 21 male) from the government audit offices of Fiji, Federated States of Micronesia (FSM) National office, Nauru, Papua New Guinea, Solomon Islands, Tonga and Tuvalu participated in the remotely accessible capacity building training.

This first webinar of the series is designed to provide participants with essential insights and practical strategies to enhance their audit planning processes.

One of the course facilitators, PASAI Program Director, Susana Laulu, said the webinar will provide practical tools to help audit offices refine their current processes with help from PASAI’s own regional financial audit manual.

“By increasing understanding about the importance of planning an audit and the key components for effective planning, we aim to enhance the quality of financial audits in the Pacific.

“This webinar will equip staff with the knowledge and tools needed to tackle financial audits whether they are experienced auditors or new to the field,” she said.

Senior Advisor at the Office of the Auditor-General of New Zealand, Logan Moore, is also facilitating the webinar series, held for about 2 hours each month until June 2026.

Senior Advisor, International team and Audit New Zealand Manager Narisha Poonsamy, shared her experience of Public Sector Entities audit planning.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Susana Laulu, Program Director PASAI
E: susana.laulu@pasai.org P: +64 9 304 1275

PDF of this media release

Pacific Island auditors trained on performance audit practice areas

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a second series of 10 webinars covering performance audit practice areas for its members from today.

41 staff (24 female and 17 male) from the government audit offices of American Samoa, the Federated States of Micronesia (FSM) National office, FSM Kosrae, Fiji, Guam, Tonga, Vanuatu, FSM Yap, FSM Chuuk, Palau, Solomon Islands and Papua New Guinea participated in the remotely accessible capacity building training.

PASAI Program Director, Mike Scott, is keen to build on the first webinar series he delivered from February 2024 that covered the fundamentals of auditing the performance of government service provision.

“During each webinar, I will talk to a panel of guest practitioners from different international audit offices, opening the conversation to questions and comments from the webinar audience,” he said.

The first webinar will cover project management of an audit with guest panellists from the Office of the Auditor-General of New Zealand. The remaining webinars, held once every 2 months, will cover concepts ranging from evidence collection to risk management and report writing.

The training model responds to the expressed desires of Pacific Island auditors to learn directly from those in the same field.

Mr Scott explained, “The webinars feature practitioners sharing what they have found has worked in successfully delivering impactful performance audits, challenges they have encountered and how they have overcome them, and pitfalls to avoid, giving examples from audits that they have worked on.”

PASAI will make a recording of each webinar available to participants on its online Learning Platform which also includes a forum for participants to share their reflections and experiences.  

Additionally, the first series of webinars will soon be available to Pacific Island performance auditors as a self-paced online learning package that includes practice sheets and quizzes to complete.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Mike Scott, Program Director PASAI
E: mike.scott@pasai.org P: +64 9 304 1275

PDF version of this media release

Nine Pacific Island audit offices helped to develop effective audit plans

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering the first phase of overall audit planning training to staff from Pacific Island government audit offices from today.

Forty staff (18 female, 22 male) from the audit offices of American Samoa, the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Yap, the Northern Mariana Islands, Papua New Guinea, Samoa and Tuvalu are learning how to apply a systematic and risk-based approach to developing an overall audit program.

The 3 phases of the training are being facilitated by 4 of PASAI’s experienced program directors.

“The effective implementation of an overall audit program achieves many audit performance issues, namely coverage, quality, timeliness and impact,” said PASAI Program Director, Sinaroseta Palamo-Iosefo.

She continued, “It is essential for SAIs to ensure that their audits focus on major government priorities, public interest issues and areas prone to risk.

“Realistic planning helps timely completion and submission, tabling and publication of audit reports.

“When properly scoped, audits can achieve their desired outcomes for stakeholders and the public,” she said.

Phase one of the training consists of 5 modules of up to 2 hours each being delivered in online workshops from today until 25 March 2025. These are to build knowledge about audit programs on topics such as the development process and considerations for resource allocation.

Manager, Strategy and Performance from the New Zealand Office of the Auditor-General, Catherine Proffitt, will also join a workshop to share her experience.

Phase 2 consists of facilitated support to develop bespoke audit programs at each participating audit office throughout March, April and May.

Finally, audit office representatives will present their audit programs and lessons learned in early June.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI’s 41st Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 41st Governing Board meeting online on 7 March 2025, chaired by Desmond Wildin, Director of Audit for the Cook Islands.

PASAI’s Secretary-General and Controller and Auditor-General of New Zealand, John Ryan, attended along with other Pacific Island-based board members, the recently appointed Auditor-General for Australia, Dr Caralee McLiesh, PASAI Secretariat staff and a representative from the Australian Department of Foreign Affairs and Trade (DFAT).

Board representatives from the sub-regions of Melanesia, Micronesia and Polynesia shared major achievements of and challenges faced by the 20 audit offices in their respective groups.

PASAI Chief Executive, Esther Lameko-Poutoa, reported on the Secretariat’s progress implementing its operational plan since the Board last met in November 2024. She also provided a 5-year forecast of expenses.

The Governing Board created a working group to consider comprehensive feedback received on potential amendments to PASAI’s charter for adoption at its Congress this August.

Board members also considered various reports and updates to policies that were due for a routine review.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges the support of its development partners, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and DFAT.

Online attendees of PASAI’s 41st Governing Board meeting

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Register for webinar on how SAIs can prepare for global trends

INTOSAI’s Supervisory Committee on Emerging Issues (SCEI) has published its Navigating Global Trends report, in part to support SAIs prepare for emerging issues.

The report highlights 7 global trends that will shape the future of societies and governments over the next 15 years:

  • erosion of trust in institutions

  • economic challenges

  • digital transformation

  • climate change

  • demographic shifts

  • global migration

  • rising inequalities.

From 5:30 pm (NZT) on 19 March 2025, the SCEI will hold a webinar to:

  • explore the findings of the report

  • share insights with peers

  • discuss the implications of these trends for the future of audit and governance.

We particularly encourage SAI staff responsible for strategic planning and audit planning to register for the webinar. The SCEI will also soon release a guide to help SAIs with limited strategic planning experience use the report.

A letter of invitation from the INTOSAI Chair to join the webinar (and share your foresight activities) as well as further details about the webinar are in the SCEI’s announcement.

Professional ethics a focus for Pacific Island government auditors

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is collaborating with Chartered Accountants Australia and New Zealand (CA ANZ) to deliver professional ethics training to government auditors, starting today.

This activity seeks to ensure those responsible for auditing the finances and performance of Pacific Island government agencies receive specialised professional ethics and integrity training.  

Ninety-nine staff (60 female, 39 male) from the government audit offices of American Samoa, the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Fiji, Guam, Kiribati, Nauru, New Caledonia, the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, Solomon Islands, Tuvalu and Vanuatu have registered to participate in the blended training program that covers the fundamental ethical principles governing the work of accountants and auditors working in the public sector.

PASAI Program Director and course facilitator, Sinaroseta Palamo-Iosefo believes ethics requires continuous learning and practice saying, “It’s not a task to be completed but rather a lifelong journey to be experienced.”

She added, “Ethics are the cornerstone of professional auditors, their work and their institutions.

“This year’s program is an initial step and will be built on each year to promote and encourage SAIs to establish systems and practices to ensure ethical behaviour is always demonstrated by all government audit staff.”

After today’s introductory workshop, participants will have until 10 February to complete a self-paced micro-course on PASAI’s online Learning Platform.

Small cohort interactive workshops will follow allowing participants to test how ethical principles apply to their working environments, share experiences and learn from expert facilitators and peers.

As part of its strategic priority on enhancing the internal governance of Pacific Island audit offices, PASAI will launch an organisational ethics component to this program later this year.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org  P: +64 9 304 1275

PDF version of this media release

PASAI welcomes Sophia H Pretrick as new Program Director

Auckland, New Zealand: An experienced fraud investigator, Sophia H Pretrick, has joined the Pacific Association of Supreme Audit Institutions (PASAI) as a program director who will be based in the Federated States of Micronesia (FSM).

Ms Pretrick was most recently a United Nations Office on Drugs and Crime (UNODC) Transnational Organised Crime Program Officer. As the UNODC focal point for the north Pacific, Ms Pretrick’s role over the last 2 years included enhancing partnerships with member states and building awareness of emerging transnational crime trends.

This experience followed more than 20 years working as an investigator in various government audit offices around Micronesia. Ms Pretrick also led an integrity unit that investigated instances of fraud and identify theft relating to COVID-19 Pandemic Unemployment Assistance claims for the FSM Department of Finance and Administration.

PASAI Chief Executive, Esther Lameko-Poutoa, is pleased that Ms Pretrick has joined PASAI’s cohort of program directors.

“With more than 20 years of experience in transnational crime, audit and public fraud investigations, Sophia’s skillset will strengthen the capacity of our member offices that conduct investigations and fraud awareness briefings,” she said.

In 2021, the United States Secretary of State, Anthony Blinken, awarded Ms Pretrick with an International Anti-Corruption Champions Award in recognition of her tireless work to combat corruption and fight for accountability. This acknowledged her grassroots fraud awareness work and lead role in investigating high-profile cases that have led to criminal convictions.

In joining PASAI, Ms Pretrick expressed an eagerness to build on the legacy of her predecessor in the north Pacific-based Program Director role, former Guam Public Auditor, Doris Flores Brooks.

“I’m excited to support audit offices in their roles combatting and curbing corruption. Many Pacific Island nations pay a high price for government fraud, mismanagement and waste so I’m passionate about the independent role audit offices can play in investigating public complaints, anonymous tips and financial irregularities.

“Strong, independent audit offices are pillars of integrity that enhance public trust in government when they can operate effectively within a functional system,” she said.

Ms Pretrick has a Bachelor of Arts in Criminal Justice from Park University in Missouri, USA and has a Master of Fraud and Financial Crime from Charles Sturt University in Australia. She has been a Certified Fraud Examiner since 2003.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT). 

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Sophia H Pretrick

PASAI directors supporting Nauru

Yaren, Nauru: Program directors for the Pacific Association of Supreme Audit Institutions (PASAI), Susana Laulu and Sinaroseta Palamo-Iosefo, are providing 2 weeks of in-person technical support to the staff at the Nauru Department of Audit.

The pair started work at the office on 20 January and are providing comprehensive support ranging from compliance audit capability building and fieldwork completion to HR, ethics systems and annual audit planning.

Auditor-General, Manoharan Nair, and his staff are relying on the PASAI directors’ technical expertise to enhance the audit office’s overall audit planning and ethics systems.

Ms Palamo-Iosefo said, “This visit will enable us to review and update the office’s Code of Ethics and develop the office’s annual audit program.”

The program directors will also help establish a comprehensive compliance audit methodology and conduct training sessions to equip staff with the necessary skills and knowledge to apply this methodology effectively.

Ms Laulu explained the training on compliance audit is practical and ‘on-the-job’ saying, “We will oversee and guide staff in conducting real compliance audit fieldwork on a local authority to ensure adherence to regulations and standards.” 

Another objective of the mission is to strengthen the audit office’s organisational leadership and people management practices.

“Audit offices can support staff competency development by refining job profiles, creating Learning and Professional Development plans and maintaining databases of staff progress towards professional certification,” Ms Palamo-Iosefo said.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

PASAI Program Director, Susana Laulu (far right), facilitating a presentation on international compliance audit standards with staff from the Nauru Department of Audit

PASAI Program Director, Susana Laulu (second from left), supporting staff from the Nauru Department of Audit out conducting compliance audit fieldwork

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Contact information:

Susana Laulu, Program Director PASAI
E: Susana.Laulu@pasai.org P: +64 9 304 1275

Sinaroseta Palamo-Iosefo, Program Director PASAI
E: sina.iosefo@pasai.org  P: +64 9 304 1275

PDF version of this media release

Registrations now open for free online environmental auditing courses

Auditors can now register to participate in 2 courses being offered in 2025:

  • Introduction to environmental auditing in the public sector (17 February – 16 March 2025)

  • Auditing water issues (15 September – 12 October 2025)

Course materials are based on INTOSAI’s Working Group on Environmental Auditing (WGEA) guidance and the relevant experiences of WGEA members. Course lecturers are from the National Audit Office of Estonia.

Participants who successfully complete all tasks will receive a digital certificate from the University of Tartu.

The courses are fully online, free of charge and self-paced. Performance auditors can get more information and register online.

Kosrae and Yap State audit offices benefit from PASAI director visits

Auckland, New Zealand: Program Director for the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, visited Kosrae and Yap States in the Federated States of Micronesia (FSM) for 2 weeks of in-person technical support and advocacy that finished last Friday.

Earlier in the year Mr Scott had worked with staff at the Office of the Kosrae Public Auditor to plan some audits and provide guidance on how to document findings according to international standards. During his visit from 25 to 29 November he followed up on the progress of 2 audits with the respective audit teams.

The following week he supported staff at the Office of the Yap State Public Auditor to clear an outstanding review of expenditure on the Micronesian Games hosted by Yap in July 2018.

Mr Scott expressed confidence in the diligence of audit staff saying, “The small team has now sought information to inform this review from many avenues and overcome some difficult obstacles to do so. The audit office’s work on this review should be of interest and value to the Yap State Legislature and all bodies managing public funds in Yap when it is finalised.”

While there, Mr Scott and Yap State Public Auditor, Bryan Dabugsiy, met with Acting Attorney General, Quintina Letawerpiy. She resolved to consider legislative amendments proposed by the audit office 4 years ago as part of its efforts to obtain greater independence.

During the 2-week overseas mission, Mr Scott even managed a virtual meeting with the outgoing and incoming second secretaries of the New Zealand High Commission based in Honolulu, Hawaii.

As well as technical support and advocacy, Mr Scott worked with the public auditors from both Micronesian states to create and get agreement on bespoke capacity development plans that will guide each audit offices’ training and development activities into 2026.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

PASAI Program Director, Mike Scott (second from right) and Kosrae Public Auditor, Palikkun Kilafwasru (far right) with audit staff

Left to right: Yap State Public Auditor, Bryan Dabugsiy; Staff Auditor III, Jessica Luktinag; and PASAI Program Director, Mike Scott

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Contact information:

Mike Scott, Program Director PASAI
E: Mike.Scott@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI welcomes Paki Ormsby as Deputy Chief Executive Operations

Auckland, New Zealand: The former Director of Policy at the Pacific Islands Forum (PIF) Secretariat, Paki Ormsby, has joined the Pacific Association of Supreme Audit Institutions (PASAI) as its Deputy Chief Executive Operations – a role created under its new 10-year strategy.

In his role at the PIF Secretariat from 2017 to 2023, Mr Ormsby was responsible for the development and implementation of policy initiatives as directed by Forum Leaders including the 2050 Strategy for the Blue Pacific Continent and the 2018 Boe Declaration on Regional Security. 

From 2023 to 2024 Mr Ormsby worked as a consultant providing strategic advice to regional agencies including the Pacific Islands Development Program at the East-West Center, the Pacific Community (SPC) and the Pacific Fusion Centre. 

Earlier in his career Mr Ormsby held various roles at the New Zealand Ministry of Health, the Ministry of Defence and the Ministry of Foreign Affairs and Trade (MFAT). 

PASAI Chief Executive, Esther Lameko-Poutoa, is pleased to have Mr Ormsby join PASAI.

“Paki’s previous leadership and regional experience make him ideally suited for this new role. I look forward to Paki leading our operational functions to meet the expectations of PASAI’s membership as framed in our strategic plan,” she said.

Paki Ormsby

Prior to starting the role Mr Ormsby was able to attend PASAI’s in-person Governing Board meeting and Secretariat team training last month. 

“Our region’s progress is built on having robust public financial management systems which our communities can have confidence in. I look forward to supporting our PASAI members to further strengthen their capabilities and to ensuring that PASAI is meeting member expectations,” he said.

Mr Ormsby has a Bachelor of Political Science and a Post Graduate Diploma in International Relations & Security Studies from the University of Waikato. As a Freyberg Scholar, he undertook defence and strategic studies at the Australian National University. He is also a graduate of the senior executive level Transnational Security Cooperation course at the Asia-Pacific Center for Security Studies.

PASAI acknowledges the support of MFAT and the Australian Department of Foreign Affairs and Trade (DFAT). 


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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Twelve Pacific Island government audit office staff trained as HR Champions

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (Swedish NAO) have completed an 18-month program to develop human resource (HR) management capabilities of staff from Pacific Island government audit offices.

Twelve staff (9 female, 3 male) from 8 supreme audit institutions (SAIs) in the Federated States of Micronesia, Fiji, Guam, Kiribati, the Marshall Islands, Tonga, Tuvalu and Vanuatu have today completed the last of 6 modules in a comprehensive HR Champions program.

The program finished with a 5-day, in-person workshop in Auckland, bringing participants together for a final time after an initial gathering in May 2023.

The program facilitators included senior advisors from Swedish NAO, Ingela Ekblom and Carolina Bjerström, and PASAI Program Director, Sinaroseta Palamo-Iosefo.

Of the partnership, Ms Palamo-Iosefo said, “Swedish NAO is very active internationally in capability development and since 2020 its HR experts have supported many audit offices in our region to develop their own HR strategies and operational plans.

“Their support and expertise have been invaluable to run this broad program that asked a lot from its participants.”

Historical SAI Performance Measurement Framework assessments identified that most Pacific Island audit offices were not well-resourced to coordinate and manage human resource issues ranging from recruitment, appraisal and staff well-being to professional development and training.

Through the HR Champions program, participants have addressed some of the gaps identified in their respective SAIs’ assessments.

The program aimed to create a regional pool of staff capable of supporting their own SAIs and those of others in the region in a self-sustaining model, minimising a reliance on external expertise for HR support.

For Ms Ekblom, ensuring the training had tangible benefits was paramount.

“For us, it wasn’t enough to merely present international good practices – participants had to devote about 20% of their working time to demonstrate how they had succeeded in implementing HR strategies that were practical for their local context.

“We are really impressed with the deliverables and knowledge acquired by the participants,” she said.

PASAI acknowledges the support of Swedish NAO, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Program participants and facilitators

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Contact information:

Sinaroseta Palamo-Iosefo, Program Director PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI’s 40th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 40th Governing Board meeting on 7 and 8 November 2024, chaired by Desmond Wildin, Director of Audit for the Cook Islands.

PASAI’s Secretary-General and Controller and Auditor-General of New Zealand, John Ryan, attended along with other Pacific Island-based board members, PASAI Secretariat staff and representatives from the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

The Governing Board participated in interactive presentations on the Secretariat’s proposed programs of work such as audit quality management and organisational development.

PASAI Chief Executive, Esther Lameko-Poutoa, received positive feedback about the planned use of bespoke Capability Development Plans to ensure assistance to supported members aligns with PASAI’s new 10-year strategy and the priorities acknowledged by each SAI.

The Governing Board endorsed the programs which will lead to the finalisation of PASAI’s monitoring, evaluation and reporting framework and noted the Secretariat’s progress implementing its operational plan since last meeting online in early September.

Board members considered various reports and received updates on a regional cooperative audit on climate change adaptation action and upcoming changes to incorporated societies legislation that will affect PASAI.

Board members and staff also had a fruitful governance training session with facilitator, Caren Rangi ONZM.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges the support of its development partners, MFAT and DFAT.

Attendees of PASAI’s 40th Governing Board meeting

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

 PDF version of this media release

12th Meeting of the PASAI RWGEA communiqué now available

The Regional Working Group on Environmental Auditing (RWGEA) met in Canberra, Australia from 17 to 19 September 2024. The communiqué records the common themes emerging from the presentations and discussions from this hybrid event.

The Australian National Audit Office (ANAO), in partnership with the Australian Capital Territory (ACT) Audit Office and PASAI, hosted the meeting.

Related media release: Pacific environmental auditors collaborate in regional meeting

Meeting attendees

ClimateScanner© Global Assessment of the Government of Guam's Actions Related to Climate Change

Hagåtña, Guam: The Guam Office of Public Accountability (OPA) has released the flash report of the ClimateScanner© assessment of the Government of Guam’s (GovGuam) actions related to climate change. Our objective was to report the results of the assessment, and the scope of the assessment is from the adoption of the Paris Agreement in December 2015 through August 2024.

The ClimateScanner© Global Assessment is a priority project of the International Organization of Supreme Audit Institutions (INTOSAI), currently chaired by the Supreme Audit Institution (SAI) Brazil, the Federal Court of Accounts. ClimateScanner© is an initiative in which member SAIs participate in an assessment of their respective governments’ actions related to climate change. As the SAI for Guam, the OPA was invited to participate in this initiative to assess GovGuam’s actions towards climate change.

Government of Guam ClimateScanner© Assessment Results

There were 66 items for assessment. Results show that of the 66 items, GovGuam was rated at Advanced Implementation for 49 items, Intermediate Implementation for six items, and Early Implementation for five items. Six items were not applicable to GovGuam (explained in the Finance Axis section of this report).

Conclusion and Recommendations

This is the first-ever assessment of GovGuam’s action for climate change. These results will be consolidated with results from other participating member SAIs and presented to the Conference of Parties 29 at the United Nation Framework Convention on Climate Change to be held in November 2024. The assessment did not evaluate for the effectiveness of GovGuam’s climate change actions. It is OPA’s observation that improvements can be made on the transparency of GovGuam’s efforts in addressing climate change. We recommend for GovGuam to establish an overarching law or a legal or regulatory framework on climate change that would include reporting requirements and the centralization of GovGuam’s climate change action to increase public awareness, stakeholder engagement, and monitor progress.

GovGuam officials generally agreed with our conclusion and recommendation. They welcome a full performance audit on GovGuam’s effectiveness in addressing climate change action be conducted by OPA. An environmental performance audit will be considered as part of the Annual Audit Work Plan.

“I am very pleased that we participated in this global assessment, because now the rest of the world can see that Guam has been actively pursuing climate change action. I want to thank the government of Guam officials who provided evidence and most of the information that was needed to complete this assessment,” says Public Auditor Benjamin J.F. Cruz. “These results will guide the Office of Public Accountability with environmental performance audit projects for effectiveness, efficiency, and equity in climate change action.”

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 For more information, please contact Selina Onedera-Salas at (671) 475-0390 ext. 207 or at sonederasalas@ugamopa.com.

PDF of press release

You can also download the flash report from www.opaguam.org.

Register now for IMPACT 2025

The Office of the Auditor General for Western Australia invites you to attend IMPACT 2025, the International Meeting of Performance Audit Critical Thinkers.

Established in 2016 as an initiative of the Australasian Council of Auditors-General (ACAG), the responsibility to host this biennial conference dedicated to public sector performance audit rotates among member offices.

Themed Performance Auditing with Insight, Influence and Independence, the 2025 conference will take place in Perth, Western Australia from 1 to 2 April. This in-person conference offers you a unique opportunity to share ideas and innovations with other auditing offices, discuss emerging topics and devise solutions to performance auditing issues in a time of increasing complexity and rapid change.

Tickets are now available via the conference website.

The highly competitive ACAG Performance Audit Awards winners will be announced during the conference dinner function, overlooking the beautiful Swan River and Government House gardens. Tickets to the dinner function are included in your conference registration; however, there are limited dinner seats available, so please book early to ensure you don’t miss out.

For all event enquiries, please contact impact25@eventandconferenceco.com.au.