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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.

Pacific environmental auditors collaborate in regional meeting

Canberra, Australia: The Pacific Association of Supreme Audit Institutions (PASAI) this week brought together government auditors from Australasia and the Pacific Islands for a 3-day meeting of the Pacific Regional Working Group on Environmental Auditing themed ‘Auditing in the blue economy’.

The Australian National Audit Office hosted the hybrid event from 16 to 19 September in Canberra, Australia. Acting Auditor-General of Australia, Rona Mellor PSM, and Controller and Auditor-General of New Zealand and Secretary General of PASAI, John Ryan, opened the proceedings.

Staff from state, territorial and national audit offices who are involved in environmental audit work, climate reporting and sustainability assurance attended meeting sessions in person or online.

Pacific Ocean Commissioner, Dr Filimon Manoni, gave the keynote address at the meeting, which had sub-themes of ‘Oceans and waterways’ and ‘Climate change and natural disasters.’

Participants heard from international guest speakers and panellists on topics including engaging with legislatures and creating impact. The Public Auditor of Guam, Benjamin JF Cruz, shared his perspective on engaging with senators.

The Secretary General of the international working group on environmental auditing, Dr Vivi Niemenmaa, facilitated a practical seminar on auditing government action on climate change.

PASAI Program Director, Mike Scott, facilitated a panel discussion exploring audit quality in the Pacific and challenges in environmental auditing, followed by a Q and A session. Quality Assurance Manager at the Office of the Auditor-General of the Republic of Fiji, Risiate Baba, was a panel member and shared his office’s approach to assuring audit quality, emphasising that as auditors, “We do not compromise on quality.”

Mr Scott also spoke about auditing public sector performance at a session focused on the blue economy, noting how important the blue economy is to Pacific nations as coastal communities.

Audit Manager at the Office of the National Public Auditor for the Federated States of Micronesia, Miriama Naivalu, shared findings from audits related to sustainable fisheries. Fishing and licence fees comprise 52% of the state revenue.

Audit Manager at the Tonga Office of the Auditor General, Cathreen Mafi, also shared findings from an audit on Tonga’s preparedness for implementation of Sustainable Development Goals.

And Senior Auditor at the New Caledonia Territorial Chamber of Accounts, Jacques Wadrawane, spoke during a session on audits about natural disasters.

Representatives from some of the 9 Pacific Island audit offices who are currently working on a collaborative audit on climate change presented on their work, focusing on sea level rise/coastal erosion, water security and climate change adaptation 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:

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

PDF version of this media release

PASAI strategy 2024–2034 now available

The PASAI strategy 2024–2034 sets out our strategy for the 10 years to 2034. This strategy, which builds on the success of the previous strategy, was developed using feedback from development partners and comprehensive discussion with, and feedback from, SAI heads. It also responds to the findings of an independent evaluation of our work.

To learn more about our new vision, mission, values and strategic priorities, visit our new strategy page.

Register for next RWGEA meeting in Canberra, Australia

Registrations are closing soon for the 12th meeting of our Regional Working Group on Environmental Auditing (RWGEA) next month.

A preliminary meeting agenda is now available, following the formal invitation that was sent to member audit offices in June.

Meeting details

Dates: Tuesday 17 to Thursday 19 September 2024
Venue: East Hotel, 69 Canberra Avenue, Kingston, Australian Capital Territory, AUSTRALIA
Hos: Australian National Audit Office
Theme: ‘Auditing in the blue economy’
Sub-themes: ‘Oceans and waterways’ and ‘Climate change and natural disasters’
Attendees: Staff who are involved in environmental audit work (including assurance over sustainability and climate reporting) or those who would like to gain knowledge and skills in these areas
Format: Hybrid
Costs: Meeting attendance is free; however, audit offices will have to meet the travel, meal and accommodation costs of in-person attendees (apart from the Day 2 dinner)
Keynote speaker: Dr Filimon Manoni, Pacific Ocean Commissioner

Dr Manoni’s recent professional roles and academic credentials make him an ideal keynote speaker for this meeting’s themes. Prior to his appointment as Pacific Ocean Commissioner, Dr Manoni served at high levels in the Pacific Islands Forum Secretariat, the Forum Fisheries Agency and as the Attorney General for the Republic of the Marshall Islands.

The event will be hybrid, so online participants will be able to hear from international guest speakers and panellists. This includes sessions on engaging with the Legislature and creating impact.

There will be targeted training for those attending in person. INTOSAI WGEA Secretary General, Dr Vivi Niemenmaa, will facilitate a practical seminar on scoping performance audit topics and establishing audit criteria on climate action. Dr Niemenmaa is an expert in sustainable development and environmental auditing from SAI Finland.

In-person workshops will build on the introductory performance audit training delivered at the 11th RWGEA meeting and will include ongoing support for environmental auditing after the meeting.

There will be a free optional excursion on Day 3 to the National Museum of Australia for a guided tour of its Great Southern Land Exhibition, thanks to the Australian Capital Territory Audit Office. After the tour, participants will be able to explore the museum’s other features.

Please register online (whether attending in-person or online) by COB Friday 30 August 2024.

CA ANZ and PASAI collaborate to improve government financial audit capabilities in the Pacific

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is collaborating with Chartered Accountants Australia and New Zealand (CA ANZ) to deliver a series of online workshops on accounting standards for government auditors, starting this week.

Fifty-six staff (28 female, 28 male) from the 5 government audit offices of Fiji, Papua New Guinea, Samoa, Solomon Islands and Tuvalu, and 11 staff from the Cook Islands have registered to participate in 7 online workshops on International Public Sector Accounting Standards (IPSAS) accruals, ending in late August 2024.

The training aims to bring staff at public audit offices up to date with these standards and their applications to the government financial reporting framework.

The sessions will include discussions on IPSAS accruals as well as practical exercises and case studies to illustrate their application. Additionally, consultation sessions of up to 2 hours will be available to each participating audit office on a needs basis throughout the workshop series.

The facilitation team includes Principal Advisor NZ Audit Oversight, CA ANZ, Merchaleen Laaks; PASAI Director, Meresimani Vosawale-Katuba; and eLearning Specialist, PASAI, Danial Sadeqi.

On an intended training outcome, Ms Vosawale-Katuba said, “When SAI staff conduct audits in accordance with international financial and auditing standards that helps to support the government in its decision-making through reliable and transparent financial reporting.

“While most financial statements of government in our member countries are based on cash basis IPSAS and modified cash basis IPSAS, with only one country using the accrual basis IPSAS, some countries are looking to move to the accrual basis.

“We aim to build the capacity of our SAIs for future audits on accruals basis IPSAS,” she explained.

Strengthening the capacity of its member SAIs to deliver quality, impactful and timely audits that enhance public sector performance is part of PASAI’s mission.

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:

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

PDF version of this media release

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