Pacific and Caribbean auditors in Fiji as part of global assessment of actions addressing climate change

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is facilitating the training of Pacific Island and Caribbean auditors to participate in ClimateScanner, a global assessment of government actions related to climate change.

Twenty-two staff (13 female, 9 male) from the government audit offices of American Samoa, Australia, Fiji, Guam, the Marshall Islands, New Zealand, Palau, Tonga, Tuvalu and Vanuatu are in Nadi, Fiji for the 5-day face-to-face workshop from 24 to 28 June 2024.

United Nations Development Programme (UNDP) is funding the participation of almost half of the audit staff attending from the Pacific Islands.

Ten staff from national and territorial audit offices in the Caribbean are also attending, having travelled from Antigua and Barbuda, the Bahamas, Grenada, Jamaica, Montserrat, Saint Lucia and Saint Kitts and Nevis.

The ClimateScanner initiative is focused on evaluating government efforts to address climate change through a rapid review tool. With data consolidated at the global level, relevant information will be accessible and inform future audit work on climate issues.

Similar workshops have already been held in the European and Latin American regions and more will follow in Asia, Africa and the Middle East.

Participants will apply the ClimateScanner methodology to partially complete assessments of their respective jurisdictions during the workshops.

Subject matter experts are instructing participants on the tool’s key components of governance, public policies and climate finance. Although the auditors come from offices with different mandates, they share a common mission to provide independent assessments of the use of public resources and the performance of public policies.

By finalising the results in the coming months, the International Organization of Supreme Audit Institutions (INTOSAI) aims to show a comprehensive picture of the state of government action in climate change at the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP 29) in early November 2024.

The keynote speaker for this week’s training was Karlos Moresi, Programme Adviser & Team Leader, Climate Finance & Resilience at the Pacific Island Forum Secretariat. The Head of Community Research & Ethnographic Solutions Mapping, UNDP Pacific Accelerator Lab, Dr Mohseen Riaz Ud Dean; and the Permanent Secretary for the Fijian Ministry of Environment and Climate Change, Dr Sivendra Michael both delivered presentations covering the Pacific context.

Auditor-General of Fiji, Finau Nagera; PASAI Chief Executive, Esther Lameko-Poutoa; Auditor-General of Montserrat, Marsha Verancia Meade; and a representative from the Federal Court of Accounts of Brazil, Junnius Marques Arifa also made remarks at the opening ceremony on Monday.

The workshop facilitation team includes senior staff from the Federal Court of Accounts of Brazil and the Office of the Auditor-General of New Zealand.

The Federal Court of Accounts of Brazil, as current Chair of INTOSAI, has made additional information about the ClimateScanner project available online.

PASAI acknowledges the support of UNDP, 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

The Forum for INTOSAI Professional Pronouncements seeks new members

Standard setting is one of INTOSAI’s most strategically important and visible activities. The Forum for INTOSAI Professional Pronouncements (FIPP) plays a key role in the process of ensuring its quality.

FIPP comprises 16 volunteer members with an interest in ensuring clear, relevant and robust standards. With 3 vacant posts anticipated, there may be a unique opportunity for your SAI to contribute to the development of international standards and methodology for public audit, and through this, impact the quality and effectiveness of public audit globally.

The Chair of the INTOSAI Professional Standards Committee (PSC) has written an invitation for applicants to become a member of the FIPP. There is also background guidance and an application form.

The deadline to apply is 26 July 2024.

PASAI welcomes new MER Director

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has welcomed a skilled monitoring and evaluation specialist experienced in the development sector, Sarnesh Deo, to its Secretariat team.

Mr Deo completed a comprehensive, three-day induction in Auckland this week, which included attendance at a virtual meeting of PASAI’s Governing Board.

As PASAI’s new Director – Monitoring, Evaluation and Reporting (MER), Mr Deo arrives at a crucial time for PASAI, which, last month approved a new 10-year strategy that starts from 1 July 2024. He will be instrumental in setting up the monitoring and evaluation framework to inform PASAI’s next decade of work. 

From earlier this year Mr Deo has been working as a Master Data Analyst at a New Zealand agricultural and construction machinery distributor and servicing provider. Prior to that he spent several years as the Assistant Manager – Planning, Monitoring, Evaluation and Learning at the Australian Pacific Training Coalition (APTC). This followed various roles at different universities and a government ministry.

APTC operates in 10 countries spread across the Pacific sub-regions of Melanesia, Micronesia and Polynesia as well as Timor Leste, and is funded by one of PASAI’s core development partners, the Australian Department of Foreign Affairs and Trade (DFAT).

Sarnesh Deo

PASAI Chief Executive, Esther Lameko-Poutoa, is pleased to have Mr Deo join the Secretariat staff.

“Sarnesh is already well-acquainted with the Pacific Island region as well as the demands of monitoring, evaluation and reporting in the development sector, so we expect he’ll be able to hit the ground running in his role here,” she said.

Following his induction Mr Deo said, “I’m excited to use my skills and experience to design and implement a comprehensive M&E system that will enhance the effectiveness and sustainability of PASAI’s important initiatives.”

Mr Deo is based in New Zealand.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and 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

Staff from six Pacific Island national audit offices come to Vanuatu for improved financial auditing

Port Vila, Vanuatu: The Pacific Association of Supreme Audit Institutions (PASAI) is training Pacific Island auditors to perform quality financial audits of profit-oriented public entities.

Twenty-one senior staff (13 female, 8 male) from supreme audit institutions (SAIs) in Fiji, Nauru, Papua New Guinea, Tonga, Tuvalu and Vanuatu are participating in the five-day face-to-face workshop from 17 to 21 June 2024.

PASAI programme directors, Meresimani Vosawale-Katuba and Susana Laulu, and consultant, John Vila, are facilitating the programme focused on ensuring financial audits of commercial bodies comply with the requirements of international standards.

Support to improve audit capabilities in the Pacific comes from afar. The Institute of Chartered Accountants in England and Wales (ICAEW) developed a Financial Audit Manual suitable for SAIs to carry out efficient, effective and compliant audits of small to medium sized state-owned enterprises.

In an agreement with PASAI, ICAEW granted the SAIs the licence to use this manual.

PASAI Chief Executive, Esther Lameko-Poutoa, explained, “The manual provides a structured and well-tested method for performing financial audits and will help ensure SAIs conduct audits in line with international standards.”

By the end of the workshop, participants should be more capable of developing and documenting the planning of a financial audit, document and link audit procedures for specific components of financial statements, and review workpaper file to ensure sufficient and appropriate audit evidence is obtained to support audit opinions. They will be able to train their colleagues in how to use the manual to conduct quality and timely financial audits.

Following the workshop, PASAI will provide one-on-one online coaching sessions on request to resolve any issues while implementing their learnings. It can also assist the SAI in a quality assurance review.

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

Register to attend upcoming webinar on SAI independence and insights from the latest Global SAI Stocktaking Report

The Network of INTOSAI Communication Officers (NICO) Secretariat and the INTOSAI Development Initiative (IDI) invite you to attend an upcoming webinar on SAI independence.

They will explore the key insights from the 2023 Global SAI Stocktaking Report (GSR23) and discuss the latest developments and initiatives regarding SAI independence.

The Right Honourable Helen Clark referred to the recently published GSR23 in her keynote address at Congress last month, so this is a great opportunity to get more familiar with it.

There is an agenda for the webinar, which starts at 6 pm (NZT) on Tuesday 2 July 2024.

As SAI independence and the related topics covered by the GSR23 – such as institutional and professional capacities, audit impact, SAI governance and SAIs’ role in fraud and corruption – are of common interest to the whole INTOSAI community and INTOSAI’s partner organisations, NICO and IDI welcome attendance from our member SAIs and external stakeholders.

To attend online, please seek a link to the webinar, which will be held as a live Zoom meeting, by contacting communications@pasai.org at your earliest convenience.

An identical webinar will also be held at 1 pm UTC on 24 June (which is 1 am NZT on 25 June). Contact NICO@rechnungshof.gv.at for any related questions.

Reminder of chance to improve INTOSAI’s Professional Pronouncements

Some weeks ago, the Professional Standards Committee (PSC) contacted all SAIs and regional organisations with an appeal to participate in the implementation of its Strategic Development Plan 2023–2028.

Through 5 initiatives, the SDP plans to take a thorough look at the INTOSAI Framework of Professional Pronouncements (IFPP) with a view to:

1. improve accessibility

2. develop clearer and consistent terminology

3. update the content and presentation of the INTOSAI Principles

4. ensure clarity of the ISSAIs

5. develop a better approach to providing guidance.

Taking part in this project is a great opportunity to provide valuable experience for SAI staff, and a chance to contribute to INTOSAI's work.

The PSC needs your feedback and nominations of either team leaders or team members by 12 June 2024, as well as an indication which initiative(s) you could see your institution contributing to in this important IFPP development.

The secretariat of the PSC welcomes any questions by emailing eca-psc@eca.europa.eu.

Concept papers for the 5 initiatives

PASAI charts a new strategy at its 25th Congress

Rarotonga, Cook Islands: More than 80 people from countries across the Pacific and as far afield as Brazil and Norway attended the 25th Congress of the Pacific Association of Supreme Audit Institutions (PASAI), attracting the presence of the Right Honourable Helen Clark and the Cook Islands Prime Minister, the Honourable Mark Brown.

Representatives of 26 PASAI member offices, supporting development partners and dignitaries from local and overseas ministries attended the five-day meeting hosted by the Cook Islands Audit Office from 20 to 24 May 2024.

Ms Clark, in her role as the INTOSAI-Donor Cooperation Goodwill Ambassador for SAI Independence, made a keynote address on ‘Influencing SAI independence’ and later joined a panel discussion where she elaborated on the corrosive effects of corruption and the importance of upholding the role of government audit offices (often referred to as ‘SAIs’) in public financial management systems.

The Controller and Auditor-General of New Zealand, John Ryan, in his capacity as the Secretary-General of PASAI, spoke of the increased public awareness, both domestically and internationally, that Ms Clark’s participation in the Congress gathering gave to the role of SAIs and the importance of their independence.

“We couldn’t ask for a better advocate of SAIs than Helen Clark, who reminded us that although we strive to act independently, we should never feel alone in holding governments to account,” Mr Ryan added.

The Cook Islands Ministry of Culture arranged the opening ceremony of Day 1 of the Congress, which was held at the National Auditorium.

Starting on 19 May and finishing on the afternoon of 20 May, the 38th meeting of PASAI’s Governing Board bookended Day 1 of the Congress. At its meeting, the Board agreed on recommendations for the approval of Congress.

Representatives from all PASAI member offices, including those absent, unanimously adopted a new 10-year strategy after Board representatives from each of PASAI’s sub-regions voiced their support of it. The strategy was developed over the last 18 months and will take effect from 1 July 2024.

Among the other recommendations of the Governing Board that were adopted by the Congress was the admission of the South Australian Audit Office as a new PASAI member.

The theme of the Congress was, “Strengthening performance: making a difference in the lives of Pacific people.”

Auditors general, public auditors and others in similar roles from Australia, New Zealand and the Pacific Island sub-regions of Melanesia, Micronesia and Polynesia, as well as PASAI Secretariat staff and other stakeholders with an interest in national integrity and public financial management systems discussed a range of issues over the course of the week.

Through a series of panel discussions, Congress attendees reflected on matters related to utilising technology, corruption prevention, office professionalisation and strengthening respect for the role and work of SAIs.

Representatives from many SAIs also conveyed a strong interest in joining the INTOSAI Chair Brazil-led ClimateScanner Initiative, a global assessment of government actions related to climate change, the results of which will be ready for COP29, the United Nations Climate Change Conference in Azerbaijan this November.

PASAI released a detailed communiqué after the event and made videos of the opening day available on its YouTube channel.

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), and looks forward to the next Congress in 2025.

Photos and video taken by Jessica Du, Vice President and Editor of the International Journal of Government Auditing, during the 25th PASAI Congress:

The Right Honourable Helen Clark (centre), being escorted into Are Karioi Nui (the National Auditorium) by the Prime Minister of the Cook Islands, the Honourable Mark Brown (right), and the Director of Audit, Desmond Wildin (left) during a performance from the Cook Islands National Art Theatre Dance Team – frame from a short video

 Public Auditor of the Republic of Palau, Satrunino Tewid (left) passing a ceremonial gavel to Director of Audit, Desmond Wildin (right), in front of PASAI Chief Executive, Esther Lameko-Poutoa, at the Governing Board Chairperson handover

Congress attendees applauding the adoption of a new 10-year strategy

Head of the Environment and Agriculture Audit Department at the Brazilian Federal Court of Accounts, Hugo Chudyson, delivering a presentation on the ClimateScanner Initiative

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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

25th PASAI Congress Communiqué

25th Pacific Association of Supreme Audit Institutions (PASAI) Congress
Rarotonga, Cook Islands
20 to 24 May 2024

PASAI Communiqué

1. PASAI held its 25th Congress in Rarotonga, Cook Islands from 20 to 24 May 2024 hosted by the Cook Islands Audit Office. The theme for the Congress was “Strengthening performance: making a difference in the lives of Pacific people.” Representatives of 26 PASAI member national, state or territory government audit offices attended from American Samoa, the Australian National Audit Office, Australian Capital Territory (Australia), New South Wales (Australia), Queensland (Australia), Western Australia (Australia), the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Fiji, French Polynesia, Guam, Kiribati, the Marshall Islands, Nauru, New Zealand, the Northern Mariana Islands, Palau, Papua New Guinea, Solomon Islands, Tonga, Tuvalu and Vanuatu.

   Representatives attended from the Brazilian Federal Court of Accounts (Chair of INTOSAI), the Ministry of Foreign Affairs of Brazil, the Cook Islands Public Service Commission, the Cook Islands Public Accounts Committee, the Cook Islands Public Expenditure Review Committee, the Cook Islands Ministry of Culture, INTOSAI Development Initiative (IDI), the International Auditing and Assurance Standards Board (IAASB), the International Journal of Government Auditing, the New Zealand Ministry of Foreign Affairs and Trade (MFAT), the Australian Department of Foreign Affairs and Trade (DFAT), United Nations Development Programme (UNDP) Pacific Office, United Nations Office on Drugs and Crime (Pacific Office), the Confederation of Asian and Pacific Accountants (CAPA), Certified Practising Accountants (CPA) Papua New Guinea, Fiji Institute of Chartered Accountants (FICA), the Samoa Institute of Accountants (SIA) and the Institute of Solomon Islands Accountants (ISIA).

   In observance of local protocols, the Cook Islands Prime Minister, Hon Mark Brown, escorted the keynote speaker, the Right Honourable Helen Clark, into Are Karioi Nui (the National Auditorium) while a representative of the Ui Ariki offered a welcome Pe’e. The Cook Islands National Art Theatre Dance Team performed and sung the national anthem, and Bishop Tutai Pere delivered an opening message and prayer.

   The House of Ariki, a representative from the Religious Advisory Council, elected representatives from the Cook Islands Parliament, the Cook Islands public sector and PASAI Secretariat staff also attended.

   Influencing SAI independence

2. SAI Heads were encouraged by the statements of the Cook Islands Prime Minister, Mark Brown, confirming his view that audit independence is crucial to ensure SAIs and their work are credible and trusted, and that he is committed to supporting legislative change to ensure SAI Cook Islands is afforded independence aligned to global standards.

3. SAI Heads appreciated the keynote address by the INTOSAI-Donor Cooperation Goodwill Ambassador for SAI Independence, Rt Hon Helen Clark, who summarised the pillars of SAI independence and elaborated on building global coalitions, regional approaches and country-level advocacy in support of SAI independence.

4. SAI Heads noted Ms Clark’s encouragement to:

   • support stakeholders to understand the role and work of SAIs, including legislators, the media and citizens

   • collaborate with other integrity institutions to strengthen the public financial management (PFM) system and combat corruption

   • work with all available partners with an interest in the PFM system to ensure good governance and accountability mechanisms that are protected in legislation are implemented

   • retain regional and collegial support so that no SAI Head in the Pacific region stands alone.

   PASAI adopts new strategy for 2024–2034

5. SAI Heads unanimously accepted the recommendation of the Governing Board to endorse PASAI’s 2024–2034 strategy.

6. SAI Heads and other Congress attendees acknowledged the extensive and inclusive process to develop the new strategy to guide PASAI for the next decade. PASAI’s Governing Board sub-regional representatives and officials from core development partners (the New Zealand Ministry of Foreign Affairs and Trade and the Australian Department of Foreign Affairs and Trade) spoke to their support of the strategy prior to its adoption.

7. SAI Heads heard from the INTOSAI Chair and President of the Federal Court of Accounts of Brazil, Minister Bruno Dantas, who conveyed his congratulations on the adoption of the new strategy. SAI Heads acknowledged the critical role SAI Brazil is playing in support of recovery efforts following the widespread and devastating floods that prevented his planned attendance at Congress in person.

8. SAI Heads appreciated the messages from the INTOSAI Secretary-General, Dr Margit Kraker, and the IDI’s Deputy Director General Professional and Relevant SAIs Department, Archana Shirsat, who conveyed their support for the new strategy and commitment to work in collaboration with PASAI to help implement it.

   Review of the last 10 years

9. As the last Congress of the 2014–2024 strategic period, SAI Heads celebrated the achievements outlined in Secretariat and sub-regional presentations and recognised the service of past leaders in the Office of the Secretary-General, on the Governing Board and at the Secretariat, who led PASAI over this time.

10. SAI Heads joined with the Secretary-General and Chair in expressing their gratitude for the funding support provided by PASAI’s core development partners over the last decade and acknowledged the ongoing commitment from MFAT and DFAT for PASAI’s new strategy.

11. SAI Heads paused to reflect on the recent passing of the SAI Head of FSM Chuuk, Manuel L San Jose, Jr, who had intended to be present at Congress, and noted his contribution as SAI Head both in his country and in the region.

    The future of strengthened performance

12. SAI Heads acknowledged the importance of strategic coordination and open communication when collaborating with partners at the regional and global level to maximise the effectiveness of development efforts.

13. SAI Heads recognised the commitment in the new strategy to enabling twinning partnerships to be activated through the provision of funding support, where needed. The Secretary-General noted ongoing commitment to enable twinning partnerships to be established where PASAI has yet to secure funding for them.

14. SAI Heads acknowledged the benefit relayed by the Leader of the Opposition and Member of the Cook Islands Public Accounts Committee (PAC), Tina Pupuke Brown, of the PAC’s recent visit to New Zealand, noting the power of the alignment of Parliament, SAI and other twinning partnerships to share experience and support development.

    ClimateScanner

15. SAI Heads acknowledged the environmental and social threats posed by climate change that present an urgent, global risk to public budgets and their particular impact on Pacific nations, and considered the invitation to contribute to the INTOSAI ClimateScanner Initiative which allows SAIs to undertake a rapid assessment on their country’s policies and other initiatives to address climate commitments.

    Strengthening public administration and preventing corruption

16. SAI Heads noted the impact of corruption in the Pacific as set out in various regional indices and reports and acknowledged the role of the SAI to lead by example and contribute to coordinated efforts to both prevent and detect corruption consistent with their mandate.

17. SAI Heads noted the high-level regional commitment of the Pacific Island Forum Leaders to the Teieniwa Vision and expressed their desire to contribute to these commitments within their national integrity system.

18. SAI Heads noted the importance of all the pillars of a national integrity system and how they work collectively to guard against and address corrupt practices. They agreed all institutions in the integrity system need to be resourced to effectively perform their individual roles in fighting corruption with leadership from legislators being critical.

    Strengthening SAI professionalisation

19. SAI Heads noted the recent revisions to ISSAI 150, which sets out development of a competency framework, human resource (HR) practices, pathways for professional development, and assessing and monitoring competencies. SAI Heads also noted that building the capability and capacity within the accounting profession in the Pacific will be critical to both audit and the effective operation of the PFM systems.

20. SAI Heads noted the benefits of PASAI and SAI collaboration with the Confederation of Asian and Pacific Accountants (CAPA) and professional accounting organisations (PAOs) in the region to support professionalisation opportunities for SAI staff and accountants working across the region.

    Building respect for the role of the SAI

21. SAI Heads noted the encouragement of the Cook Islands Public Service Commissioner, Carl Hunter, to build strong communications channels with the public service commissioners in their respective jurisdictions on matters of common interest.

    Utilising technology

22. SAI Heads noted the invitation to join a steering group to continue the due diligence and evaluation of the suitability of the AFROSAI-E SAI Enhancement Audit Tool (A-SEAT) for implementation in the Pacific region and noted that if the platform is recommended, a robust and appropriately resourced change management process would be required. This project would require additional investment in PASAI’s mission.

23. SAI Heads noted the benefits of adopting digital technologies and the financial and change management challenges for all SAIs in implementing them effectively.

    Strengthening performance through PASAI’s new strategic priorities

24. SAI Heads heard examples of how SAIs facilitate scrutiny by legislatures and use audit reports to enhance accountability and strengthen PFM systems, and noted PASAI’s commitment to focus on this area under the new strategy.

25. SAI Heads noted audit quality depends on a commitment from SAI leadership to quality and then on systems to support quality management, including a culture that embraces regular feedback and continuous improvement, and noted PASAI’s commitment to further support enhancing audit quality in the new strategy.

26. SAI Heads discussed the common principles that underpin SAI governance and the importance of SAIs leading by example, and noted PASAI’s support to continue delivering programmes to strengthen SAIs as model organisations within their national PFM and integrity systems.

    Host of the next PASAI Congress

27. SAI Heads supported, in principle, the offer of SAI New Caledonia to host the 26th PASAI Congress in 2025.

    PASAI general business

28. SAI Heads acknowledged the service of the SAI Head of Palau for his chairmanship of the Governing Board since the last Congress in February 2023.

29. SAI Heads adopted the minutes from the 23rd Congress Business Session held online from Wellington, New Zealand on 22 and 24 June 2021 and the minutes from the 24th Congress Business Session held in Palau on 28 February and 3 March 2023.

30. SAI Heads confirmed SAI Solomon Islands to represent the Melanesian sub-region on the Governing Board and thanked Caleb Sandy, Auditor General of Vanuatu, for his 3 years of service on the Board.

31. SAI Heads confirmed SAI Marshall Islands to represent the Micronesian sub-region on the Governing Board, SAI Tuvalu to represent the Polynesian sub-region on the Governing Board and noted the previous decision to confirm the continuation of Fuimaono Camillo Afele, SAI Samoa, as PASAI Representative on the INTOSAI Governing Board until 2025.

32. SAI Heads noted the need to appoint a new ‘Other’ region representative due to the New Caledonian member taking up the role as incoming Chair. SAI Heads accepted the proposal to hold over the appointment of a new ‘Other’ group representative until the appointment of the new Auditor-General of Australia is confirmed.

33. SAI Heads accepted the recommendations of the Governing Board to:

    • continue to hold PASAI membership fees at current levels

    • in accordance with Article 3 of the PASAI Charter, admit South Australia as a new member of PASAI.

34. SAI Heads noted the decision of the previous Congress confirming the location of the Secretariat and the designation of the Secretary-General.

35. SAI Heads expressed their deep gratitude to the Director of Audit and staff of the Cook Islands Audit Office for their warm and generous hospitality in making such excellent arrangements to host the Congress.

Rarotonga, Cook Islands
24 May 2024

PDF version of Communiqué

Rt Hon Helen Clark in the Cook Islands as keynote speaker for PASAI Congress

Rarotonga, Cook Islands: The Right Honourable Helen Clark was the keynote speaker for the first day of the 25th Congress of the Pacific Association of Supreme Audit Institutions (PASAI) which started today.

After an official welcome arranged by the Ministry of Culture, Cook Islands Prime Minister, Mark Brown, opened proceedings and linked a culture of transparency and accountability across the public sector with audit office independence.

“The work of the Auditor-General should give both Parliament and the public an independent assurance that public entities are presenting a true and honest account of their operations and their performance,” said Prime Minister Brown.

Helen Clark is a former Prime Minister of New Zealand and former United Nations Development Programme (UNDP) Administrator. She was invited to attend the Congress in her capacity as the INTOSAI-Donor Cooperation Goodwill Ambassador for SAI Independence.

In her keynote address, Ms Clark said the challenges we face globally highlight the need for good governance and transparency, stating, “Independent oversight of public financial management is part of the checks and balances existing in any system of government and is essential for maintaining the trust citizens have in their government.

“By providing an independent and expert opinion on the regularity, propriety and performance of governments’ use of public resources, supreme audit institutions provide independent oversight and contribute to public accountability.”

Ms Clark lamented that three consecutive triannual SAI Global Stocktaking Reports have documented an overall decline in SAI independence and advocated for an inclusive and ‘all hands on deck’ approach to build global coalitions of influencers.

She referred to a webinar hosted by the Office of the Auditor-General of New Zealand as one regional approach to SAI independence advocacy, addressing it, “from the integrity lens and facilitating dialogues with other institutions, like parliaments, anti-corruption bodies and ombudspersons.”

Ms Clark commended PASAI on the regional support it has provided to members to defend and attain sufficient levels of SAI independence, singling out Tonga and Tuvalu for passing bills that fortified key aspects independence in legislation.

She gave the examples of SAIs successfully demonstrating their value by publishing audits of high interest and importance, such as government action on Sustainable Development Goals or of stimulus packages provided during the COVID-19 pandemic.

She implored SAIs to, “focus on stakeholder engagement and their interactions with other actors in the accountability ecosystem, which includes Parliament, integrity institutions, but also non-state actors, like civil society organisations and media.”

Speaking more generally about the importance of SAIs in public financial management systems, Ms Clark said, “I have a particular interest in the good work that SAIs across the Pacific region are doing with regards to strengthening performance. This can only lead to better outcomes for people of Pacific Island nations.”

PASAI Secretary-General, John Ryan, and the Director of Audit for the Cook Islands, Desmond Wildin, were delighted Ms Clark accepted the invitation to attend the Congress.

Ahead of Congress, Mr Ryan, who is also the Controller and Auditor-General of New Zealand said, “Helen Clark is a highly respected leader and tireless advocate for robust governance and the importance of the role of the independent public sector auditor. Congress delegates will undoubtedly benefit from her considerable insights.”

Mr Wildin, who today became Chair of the PASAI Governing Board, said, “Helen Clark brings a wealth of experience and expertise to our already strong programme.

“We are grateful for her advocacy for the importance of auditor independence and strong public financial management systems.”

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).

Background information:

PASAI is the official association of supreme audit institutions (SAIs) in the Pacific region. It has 29 member audit offices and is one of seven regional organisations belonging to the International Organization of Supreme Audit Institutions (INTOSAI).

PASAI promotes transparent, accountable, effective and efficient use of public sector resources in the Pacific. It helps its member SAIs improve the quality of public sector auditing to recognised high standards.

The 25th PASAI Congress runs from Monday 20 to Friday 24 May 2024. Its theme is, ‘Strengthening performance: making a difference in the lives of Pacific people.’

Representatives of 27 PASAI member offices, supporting development partners and dignitaries from local and overseas ministries are attending the five-day meeting.

Congress attendees will be sharing thoughts and experiences on topics such as corruption prevention, audit quality, assessing government actions on climate change and SAI independence. They also plan to adopt PASAI’s next 10-year strategy, which has been collaboratively developed over the previous 18 months.

PASAI will publish a communiqué following Congress and will make a video of the Rt Hon Helen Clark’s keynote address available on its YouTube channel.

Ms Clark’s attendance at the Congress follows on from her participation in a PASAI webinar on ‘Building strong national integrity systems in the Pacific region’ in late 2022. She also contributed to PASAI’s 23rd Congress in 2021 in which most participants attended remotely due to international travel restrictions at the time.

Ms Clark’s official website is www.helenclarknz.com.

Image source: International Journal of Government Auditing

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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

Livestreaming: Rt Hon Helen Clark making keynote address at PASAI Congress in the Cook Islands

A livestream of the opening and keynote address of our Congress is scheduled to start in 20 minutes on our Facebook page. It is scheduled in Cook Islands time (UTC -10) as follows:

8.30 am
Official welcome by the Cook Islands Ministry of Culture

9.15 am
Message from Mark Brown, Prime Minister of the Cook Islands

9.20 am
Opening remarks

9.30 am
Keynote address, “Influencing SAI Independence” by the Right Honourable Helen Clark, INTOSAI IDC Goodwill Ambassador for SAI Independence.

10.10 am to 12.00 pm
Panel discussion with the Right Honourable Helen Clark

We hope you are able to watch some of it. Media release to follow the livestream.

New HR Guide now available

A new guide is now available to help Pacific Island SAIs navigate human resource management (HRM), providing the tools to deal with the challenges of attracting, developing, rewarding and retaining staff, based on global knowhow and regional experience.

The Human Resources Guide is on our Manuals and guidelines page and was made possible through a lengthy collaboration with senior advisors from the Swedish National Audit Office (SNAO).

SNAO has helped us improve the HRM capabilities of staff from Pacific Island SAIs for some years now and is currently co-facilitating our HR Champions Programme for eight of our member offices. Programme participants have already “road-tested” the guide and provided valuable insights to help customise it to our members’ needs, recognising many Pacific Island SAIs have very limited HR resources.

Chapters focus on topics that include HR policies, managing competencies, recruitment, staff well-being, professional development and diversity. We have also compiled supportive material (such as templates, SAI example documents and good practice guidelines) for most chapters in the guide. Users are free to adapt these to suit their specific needs.

Now that almost all member SAIs have recently revised HR strategies and operational plans, the guide will help SAIs formalise processes and policies on recruitment, induction and staff competency to suit their local circumstances but aligned with international good practices.

The guide encourages SAIs to provide equal employment, training and progression opportunities in a human-centric approach. A SAI can perform at its best with professional and engaged staff supported in an inclusive work environment.

Report on the third quarter of activities now available

We have just published our third quarterly report for the 2023–24 financial year.

Current and past reports are available on our Quarterly Reports page.

Performance auditors work together to strengthen their capability across the Pacific

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) trained staff from 12 government audit offices for five days on the finer points of performance auditing earlier this month.

Nineteen performance auditors (9 female, 10 male) from American Samoa, Fiji, Guam, the Marshall Islands, the Micronesian states of Kosrae, Pohnpei and Yap, Palau, Solomon Islands, Tonga, Tuvalu and Vanuatu participated in the intensive workshop from 29 April to 3 May 2024.

PASAI Performance Audit Director, Mike Scott, and consultant, Craig Neil, facilitated the in-person training on performance auditing. PASAI eLearning Specialist, Danial Sadeqi, also attended to record the training for future use on PASAI’s online Learning Platform.

Mr Scott praised the participants for their commitment, enthusiasm and contributions during the week.

“Your work as performance auditors is a vital part of the role of SAIs in strengthening how well public money is used to make a difference in the lives of Pacific people,” he said.

Controller and Auditor-General of New Zealand, John Ryan, remotely opened the workshop in his capacity as PASAI Secretary-General.

The workshop covered the foundations of high-quality performance audits, which are meant to hold government agencies accountable for their service delivery and help agencies to achieve better results and outcomes.

The training included techniques and good practice for planning, doing and reporting on performance audits, and participants spent time selecting and developing potential topics for a PASAI-sponsored cooperative performance audit.

In a pre-recorded video, Secretary General of the INTOSAI Working Group on Environmental Auditing and head of the National Audit Office of Finland, Dr Vivi Niemenmaa, gave examples illustrating the power of SAIs working with each other on cooperative audits.

Following the workshop participants will examine an issue of common significance to the wellbeing of people across the Pacific and complete a performance audit together.

Acting Auditor-General of Fiji, Sairusi Dukuno, closed the workshop in person and reflected that maintaining connections with each other will strengthen the collective performance audit capability across the Pacific.

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).

Participants and facilitators of the performance audit workshop in Nadi, Fiji

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Contact information:

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

PDF version of this media release

PASAI director gets personal with performance auditors in Fiji

Suva, Fiji: Performance Audit Director for the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, visited the Office of the Auditor-General (OAG) for the Republic of Fiji from 7 to 12 April to provide staff with in-person technical support on performance auditing.

Adding to guidance he provided staff earlier on the team’s yet-to-be-published ‘Climate Change Adaptation Actions’, ‘Affordable Housing’ and ‘Agriculture Assistance Program’ audits, Mr Scott reviewed progress and advised on best practice approaches to audit completion.

Mr Scott reviewed two of the OAG’s follow up reports on the government’s response to its audits of the ‘Management of Rural Electrification Program’ and the ‘Management of Land Reform Program’.

“Overall, my view is that OAG Fiji has a good and strong approach,” he said.

Mr Scott reviewed another two of the office’s completed performance audits, noting a logical overall structure and effective presentation of findings within each audit’s report, and suggesting ways to enhance the impact of the reporting.

Training of staff throughout the week included auditee relationship management, auditing government action on meeting the United Nations’ Sustainable Development Goals outlined in its 2030 Agenda, annual work programme planning and the practical application of the OAG’s performance audit manual. The group included staff who are relatively new to performance auditing.

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 Performance Audit Director, Mike Scott (third from left, front row) with performance audit staff from the Office of the Auditor-General of the Republic of Fiji

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Contact information:

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

PDF version of this media release

Pacific Island auditors general upgrading in-house systems to meet new audit management standards

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI), in cooperation with the INTOSAI Development Initiative (IDI), are supporting the staff of Pacific Island auditors general to set up a formal System of Audit Quality Management (SoAQM).

Seventeen staff (11 female and six male) from the six government audit offices of the Cook Islands, Fiji, the Marshall Islands, Samoa, Tuvalu and Vanuatu have gathered in Fiji this week to participate in the five, full-day SoAQM programme workshop.

Senior staff from Norway-based IDI, Karma Tenzin and Mark Anthony Flores, and Fiji-based PASAI Director (South Pacific), Meresimani Vosawale-Katuba, are facilitating the training. IDI developed the SoAQM establishment ‘playbook’.

The in-person workshop from 8 to 12 April is the first part of the programme, which includes integrated professional education and an implementation phase for participating offices that continues to October 2025.

Ms Vosawale-Katuba explained, “The international standards of audit quality management these particular SAIs follow have recently been revised, taking effect from 1 January 2025.

“The new standards require a dynamic, scalable and risk-based approach to quality management. I’m confident that member offices participating in this programme will end up with fit-for-purpose systems embedded with self-correcting mechanisms.”

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).

SoAQM workshop participants and facilitators in Nadi, Fiji

IDI Senior Manager, Karma Tenzin

IDI Manager, Mark Anthony Flores

PASAI Director (South Pacific), Meresimani Vosawale-Katuba

SoAQM workshop participants during training

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Contact information:

Meresimani Vosawale-Katuba, Director (South Pacific) PASAI
E: Meresimani.VosawaleKatuba@pasai.org P: +64 9 304 1275

PDF version of this media release

Office of the Chuuk State Public Auditor releases new strategic plan

Chuuk State, FSM: The Office of the Chuuk State Public Auditor (OCPA) released its Strategic Plan (FY 2024-2028). The comprehensive plan was completed with the assistance of the Pacific Association of Supreme Audit Institutions (PASAI), and will serve as a roadmap to strengthen and improve the office performance of the OCPA for the next five years.

The vision statement of the office is to become ‘an effective audit agency that promotes a high performing government.’ Guided by this vision; including its mission, and core values; the OCPA is aspiring to deliver performance that would impact the timeliness of government services and programs, identify areas of improvement within government agencies, integrate information technology in auditing, effectively communicate the results of the audits to the public and therefore, enhance government transparency and accountability.

The key focus areas of the strategic plan with key performance indicators include:

1. Toughen Independence: Safeguarding organizational autonomy and advocating for a clearer mandate.

2. Strengthen Internal Governance: Updating and implementing strategic and annual operation plans, fortifying internal control systems, and establishing robust management systems for support services.

3. Delivering Quality and Timely Audit and Investigation: Ensuring adequate staffing to execute a sufficient number of audits, nurturing staff competencies, refining operational standards and tools, optimizing work planning and controls, and implementing an effective quality control system.

4. Foster Engagement with External Stakeholders: Developing and updating strategies, policies, and procedures for stakeholder engagement, and nurturing professional relationships.

The OCPA also developed an operational plan that delineates the milestones for each fiscal year, as well as established the mechanism for monitoring and evaluating its performance. Furthermore, the OCPA conducted a risk assessment and identified the threats to the accomplishment of its strategic objectives.

These threats include potential challenges such as enactment of the proposed legislative amendments, insufficient budgetary support for manpower and operational needs, shortages of qualified personnel at Chuuk State, staff retention concerns, and limitations in the funds for IT resources. The OCPA would endeavor to address these potential challenges with the support from the political leadership and cooperation from departments within the government.

Strategic Plan 2024-2028; Monitoring and Evaluation Framework; Operational Plan 2024

PDF of OCPA press release 2024-01

New self-paced communications courses open to all member SAI staff

Two new self-paced communications courses are now available on our online Learning Platform.

The courses, Fundamentals of report writing and Interpersonal communications, extensively build on material previously delivered to dozens of SAI staff through remote webinars during the height of pandemic travel restrictions. In their new formats, staff can self-enrol and interact with the courses at their own pace, at times suited to their schedules.

The ‘Fundamentals of report writing’ course takes about two hours to complete and covers the following principles:

• Thinking and planning

• Writing

• Presentation

• Editing and proofreading

The ‘Interpersonal communications’ course takes about two hours to complete and includes modules on:

• Verbal communication

• Non-verbal communication

• Listening

• Written communication

• Inclusive language

• Building rapport

• What to avoid as a new auditor in a professional environment

Because the courses teach skills essential to all auditors, investigators and even support staff, we have re-designed them to be self-paced. That way, we do not have to wait for enough new recruits to run the courses.

With the rise of digital platforms and remote work, effective communication skills have become more crucial than ever. Some of the course content covers advanced communications skills tailored to the modern workplace where communicating via email and in videoconferences has become the norm, so even senior staff are likely to benefit from taking the courses as well.

Participants will have to demonstrate their comprehension of course content to progress through the modules and pass quizzes before being able to download certificates of completion.

We offer the courses to all staff in our member network as an integral component of our Competency Framework, part of our broader efforts to enhance the capabilities of government auditors in the Pacific region.

The courses provide a comprehensive understanding of the fundamentals of report writing and interpersonal communications, enabling auditors to effectively communicate their findings and recommendations to stakeholders.

Effective communication is a vital aspect of the audit process, and these courses will help auditors in the Pacific to perform better audit fieldwork, interact more professionally in the office and deliver high-quality reports.

Staff who already have a Learning Platform account can simply log in and access the courses from the Home page. Others will just have to follow the simple steps to create a new account after clicking on the padlock icon.

We encourage all audit office staff in the Pacific to take advantage of these courses and enhance their communication skills for the benefit of their respective jurisdictions.

PASAI’s 37th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 37th Governing Board meeting online on 1 March 2024, chaired by Satrunino Tewid, Public Auditor of Palau.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, attended along with all other 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 board members from Melanesia, Micronesia and Polynesia provided updates from fellow member SAIs based in their respective sub-regions. This included positive feedback about two multi-day events held in February and well attended by member SAI representatives: a PASAI-led Women Symposium in Samoa and a Trilateral Dialogue on the Teieniwa Vision in Vanuatu.

The Governing Board received a presentation of the intended timeline to finalise the development and adoption of PASAI’s next 10-year Strategic Plan which will take effect from 1 July 2024. It also heard about assistance available from the Office of the Auditor-General of Zealand to enable SAIs to fully participate in global environmental auditing initiatives.

Esther Lameko-Poutoa, Chief Executive PASAI, provided members with a report and presentation on the PASAI Secretariat’s progress implementing its operational plan from November 2023 to January 2024. The Governing Board approved a revised budget for the remainder of the financial year ending 30 June 2024.

Members will next meet in person in the Cook Islands on 19 May 2024, immediately before the annual PASAI Congress.

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.

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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

Pacific Island auditors trained on best performance auditing practices

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of 12 webinars covering key performance audit concepts for its members from today.

Fifty staff from the government audit offices of American Samoa, the Federated States of Micronesia (FSM) National office, FSM Kosrae, FSM Pohnpei, Fiji, Guam, the Marshall Islands, New Caledonia, Samoa and Tonga have registered to participate in the remotely accessible capacity building training.

The first webinar will cover “What is performance audit, and economy, efficiency, effectiveness and equity?”

The remaining webinars will cover concepts from performance audit standards that underpin good practice from planning to reporting and follow up.

PASAI will typically release webinars in the series twice a month into late August 2024. A video, together with a practice sheet on the relevant concept covered, will be made available to participants on PASAI’s online Learning Platform. There will also be a quiz to complete on the key points covered in each webinar.

Additionally, in late April 2024, PASAI will facilitate an in-person workshop in Fiji to strengthen performance audit practice across member audit offices.

PASAI Director Performance Audit, Mike Scott, was delighted by the response of member audit staff who want to ensure they apply best practice to their performance auditing of government expenditure and service provision.

“Through the webinars and the workshop, our members will share and build understanding together of good performance audit practice, and how they can use performance audits to promote transparency, accountability and value for Pacific people,” he 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).

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Contact information:

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

PDF version of this media release

PASAI director visits Kosrae State and the Marshall Islands

Auckland, New Zealand: Performance Audit Director for the Pacific Association of Supreme Audit Institutions (PASAI), Mike Scott, visited the Marshall Islands last week to provide in-person technical support on performance auditing. This immediately followed a weeklong visit to the Office of the Kosrae Public Auditor in the Federated States of Micronesia.

The Kosrae State Legislature had recently specified three audit topics for the Public Auditor, Palikkun Kilafwasru, to carry out performance audits on.

Mr Scott explained, “A performance audit is an objective examination of whether citizens are well served by the spending of public money. Performance Audits examine how economically, efficiently, effectively, and equitably public money is spent.

“To take one example, the Kosrae Public Auditor will audit the government’s construction of the Utwe Gym. By planning the objective and scope of the audit, and considering how to engage with the auditee, we set the Kosrae team up to make insightful findings and provide valuable recommendations to action.”

Mr Scott also worked with the Kosrae audit staff to plan the other two audits and provided guidance on how to document audits according to international standards, which will help them in making enhancements to their methodology following a recent peer review.

In the Marshall Islands, Auditor-General, Junior Patrick, and his staff at the Office of the Auditor-General hosted Mr Scott during his mission.

Mr Scott undertook a quality assurance review of one of the office’s audits, noting a well-documented audit file and a high-quality draft report, and offering advice on areas to support them in continuing to advance the quality of their work.

He also spent two full days on staff capacity building, enhancing the auditors’ skills on topics ranging from report writing to risk management and compliance with auditing standards.

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 Performance Audit Director, Mike Scott; and Kosrae State Public Auditor, Palikkun Kilafwasru (second and third from left); with staff from the Office of the Kosrae Public Auditor

Mike Scott planning audits with staff from the Office of the Kosrae Public Auditor

Performance audit capacity building training for the staff of the Office of the Auditor-General, Republic of Marshall Islands

Mike Scott and Auditor General, Junior Patrick (back row, centre); with staff from the Office of the Auditor-General

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Contact information:

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

PDF version of this media release