25th Pacific Association of Supreme Audit Institutions (PASAI) Congress
Rarotonga, Cook Islands
20 to 24 May 2024
PASAI Communiqué
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
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.
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.
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
SAI Heads unanimously accepted the recommendation of the Governing Board to endorse PASAI’s 2024–2034 strategy.
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.
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.
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
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.
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.
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
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.
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.
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
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
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.
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.
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
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.
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
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
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.
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
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.
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.
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
SAI Heads supported, in principle, the offer of SAI New Caledonia to host the 26th PASAI Congress in 2025.
PASAI general business
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.
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.
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.
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.
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.
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.
SAI Heads noted the decision of the previous Congress confirming the location of the Secretariat and the designation of the Secretary-General.
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
