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2023 Accountability and Transparency Report now available

Our fourth Accountability and Transparency Report focuses on the effectiveness of the work of Pacific SAIs. It also draws together how SAIs contribute to the public financial management (PFM) system in which SAIs are operating and, in turn, the impact of that system on the SAIs themselves.

We highlight the achievements of Pacific SAIs over recent years in improving the lives of people in the region and in helping to improve the performance of the public sector that serves them. These achievements are more significant because of the difficulties caused by COVID-19 and a range of challenging environmental and political events.

In the face of these challenges, SAIs are becoming increasingly strategic in their approach to influencing positive change to improve governance, accountability, transparency and integrity in the PFM system of their countries.

We hope the report’s examples will encourage our member SAIs to try things that have worked well for their peers. In publishing this report we also seek the continued support of those who can help strengthen the PFM system for the benefit of all people in the Pacific.

 
 

RSVP to attend launch of PASAI's Accountability and Transparency study report

The PASAI Secretary-General (and Controller and Auditor-General of New Zealand), John Ryan, will launch our fourth study of accountability and transparency issues and risks in the Pacific region with a webinar from 1.30 to 2.30 pm (New Zealand time) on Thursday 18 May 2023.

The webinar will explore the key findings from this study and will feature guest panellists discussing the value civil society organisations (CSOs) bring to the effective function of the public financial management system, and particularly, to the work of supreme audit institutions in the Pacific.

Panellists will talk about ways their organisations complement the work of government integrity agencies and provide examples of actions they have taken.

Panellists include:

  • Arianne Kassman, Chief Executive, Transparency International, Papua New Guinea

  • Emeline Siale Ilolahia, Executive Director, Pacific Islands Association of Non-Governmental Organisations (PIANGO)

  • Satrunino Tewid, PASAI Chair and Public Auditor of Palau

Participation will be encouraged during a question and answer session after these presentations..

If you would like to attend please RSVP to international@oag.parliament.nz by 15 May.

We encourage you to forward this invitation to those you think may be interested in this event.

Mālō ‘aupito, grandfather of PASAI

The media has recently reported that the Hon Rev Dr Pōhiva Tu’i’onetoa died in the United States on 18 March 2023. The former Prime Minister of Tonga became known as the grandfather of PASAI for his long involvement with the association.

Dr Pōhiva was appointed the pro tem Secretary-General of the Heads of Audit Offices in the South Pacific when Tonga hosted the group’s conference in 1985. The South Pacific Association of Supreme Audit Institutions (SPASAI) was founded in 1986 as a regional working group of INTOSAI. Dr Pōhiva was officially appointed as the Secretary-General of SPASAI at its first Congress in 1988, holding the role until 1994. The association changed its name to PASAI after its 2008 Congress, having expanded its membership to jurisdictions in the North Pacific as well. He later served as the Chair of PASAI’s Governing Board.

Over a 33-year tenure as the Auditor General of Tonga, Dr Pōhiva championed the independence of his office as being in the broader national interest. The Tonga Office of the Auditor General now serves as regional inspiration for its independence.

While serving as Prime Minister of Tonga, Dr Pōhiva participated in PASAI’s 33rd Congress in 2021 by contributing a video presentation. In it he said, “I continue to be appreciative of the work of SAIs in advocating for good governance, ensuring greater accountability and increased transparency.

“There’s no question of the significance and importance of the work of SAIs in holding the government accountable to its citizens. That is an undisputed role for SAIs which we should continue to enhance and modernise.”

Reflecting on Dr Pōhiva’s extraordinary legacy to the regional public audit community, the PASAI Secretariat is saddened by news of Dr Pōhiva’s passing and is thinking of his family members at this time. In memory of him, we say, “Mālō ‘aupito,” (Thank you very much).

Invitation to IMPACT 2023

The Australasian Council of Auditors-General (ACAG) welcomes the attendance of PASAI member staff at the biennial International Meeting of Performance Audit Critical Thinkers (IMPACT) 2023.

When: Wednesday 19 April 2023 to Thursday 20 April 2023
Time: 9.00 am to 5.00 pm
Where: The Hotel Realm, Canberra, Australia
Website: https://cis.eventsair.com/impact-2023-conference
Pricing: $1,000.00 AUD (includes admission to the two days of the conference and formal dinner event)
Contact: impact.conference@anao.gov.au                     

Conference background

This year, the Australian National Audit Office in collaboration with the Australian Capital Territory Audit Office are co-hosting the conference.

The IMPACT conference is held biannually, with attendance generally from performance auditors, integrity agencies and the broader public sector. This will be the fourth conference since inception. The event was last held in person in Sydney in 2018 and attracted 175 attendees, including international delegates from Europe, North America and the Asia Pacific region.

The overarching theme of IMPACT 2023 will be ‘The Auditor of the Future’ with two sub themes: technology as a tool; and technology and the impact on the auditor.

  • What are the top challenges faced by audit institutions as they adapt to this new technology-driven future?

  • How can audit institutions make better use of big data, analytics, and artificial intelligence in its work?

The conference will aim to explore the exponential rate at which technology is developing and its effect on the future of audit. Tomorrow’s auditors will need to be technologically savvy and adapt to the changes in business models to execute high quality audits and continue to service the public and Parliament.

Another emerging area of focus is ethics in the delivery of government programs. Greater scrutiny of ethical frameworks looks beyond technical compliance and towards operating within the intent of established rules and frameworks, alongside community expectations of integrity.

The exciting, two-day conference programme features insights from audit experts and leaders of the Australian public sector as well as engaging keynote speakers. This includes special guest speaker, Li Cunxin, renowned dancer, Artistic Director, known for his bestselling autobiographical novel, Mao’s Last Dancer.

Regional report on audit issues now available

The Analysis of audit issues and recommendations for 20 PASAI members 2022 regional report examines the main issues these SAIs raised in their three most recent years of financial statements of government audit reports.

It also examines management letters or internal control recommendations, and is supported by reference to SAI Performance Measurement Framework (PMF) and Public Expenditure and Financial Accountability (PEFA) reports where available.

The questions examined are:

  • What are the issues reported by SAIs?

  • What is the significance and impact of those issues on government operations and public sector financial management?

Taking into account those issues, the report develops eight proposals and a reporting model.

 
 

LOTA Pioneers Open House

The INTOSAI Development Initiative (IDI) recently launched its Leveraging on Technological Advancements (LOTA) Pioneers initiative. This initiative aims to transform a pool of SAI auditors into change agents who bring technology to a SAI’s audit world.

SAIs should have received an invitation to the Open House Webinar to learn more about the LOTA Pioneers Initiative, its objectives and approach. The session will also provide a chance to ask questions.

Please register to join the session on Wednesday 30 November 2022 at 20:00 New Zealand time (GMT +13) or register to join the session on Friday 2 December 2022 at 04:00 New Zealand time (GMT +13).

If you have any questions about the initiative, you can email antons.ponomarjovs@idi.no.

SAI PMF Regional Report now available

A new report summarises the results of SAI Performance Measurement Framework (PMF) assessments of all 20 government audit offices that are beneficiaries of our programmes.

The SAI PMF Regional Report 2022 is a significant milestone being the first regional report on SAI performance for any INTOSAI region. Making the report publicly available demonstrates our commitment to transparency, accountability and good governance.

In addition to summarising the PMF assessments of all participating Pacific Island SAIs, the report includes:

  • analysis at regional, sub-regional and income levels

  • connections to our Strategic Priorities and

  • recommendations for future support and capability development.

The report represents the enormous amount of work and cooperation involved in completing these comprehensive assessments across our vast region. The individual assessments have already yielded much fruit, informing customised SAI workplans and establishing a baseline against which we can demonstrate improvement.

 
 

INTOSAI WGEA training on SDGs – waste management

SAI Indonesia in collaboration with the INTOSAI Working Group on Environmental Auditing (WGEA) invites auditors to its online training on Sustainability Development Goals (SDGs) with the topic of waste management from 14 to 25 November 2022. 

This training would be especially useful for SAIs planning a waste management audit or who want to find out more about how to link an environmental audit to the SDGs.

Participants must register online by this Friday 4 November 2022.

For any enquiries please contact Pacific RWGEA Coordinator, Jonathan Keate, on Jonathan.Keate@oag.parliament.nz.

Annual Report now available

The PASAI Annual Report 2021–22 was approved by members at PASAI’s Annual General Meeting on 23 September 2022.

We report on our progress using our Performance Reporting Framework which has been developed to meet our external reporting requirements (PBE FRS 48).

PASAI’s five Strategic Priorities continue to guide our programmes and activities and this occupies much of the report. PASAI’s financial statements for the year ending 30 June 2022 are also appended to the report.

Copies of past reports remain available on the Annual Reports page.

Report on PASAI's first quarter of activities now available

PASAI has just published its first quarterly report for the 2021–22 financial year.

Through our quarterly reports, we will continue to share the progress of our work with our member SAIs, progress and development within the SAIs and impact of the work of the SAIs improving accountability and transparency across the Pacific region.

Reports will be available on our Quarterly Reports page.

Annual Report now available

PASAI’s Annual Report 2020–21 is now available to view online.

It was approved by members at PASAI’s recent Annual General Meeting pending the inclusion of some minor changes requested by the Governing Board.

The report is structured to align with PASAI’s new Performance Reporting Framework which was developed to meet external reporting requirements and comply with the new accounting standards (PBE FRS 48).

PASAI’s five Strategic Priorities continue to guide our programmes and activities and this occupies much of the report. PASAI’s financial statements for the year ending 30 June 2021 are also appended to the report.

Copies of past reports remain available on the Annual Reports page.

Revised Quality Assurance Manual now available

We have completed a review of our Quality Assurance Manual first published in 2015. It is now in line with the INTOSAI Quality Assurance and Control standards, the International Standard on Quality Control and best practice.

It contains additional information on peer reviews and how to conduct quality control over the work of sub-contractors. It distinguishes between quality assurance and quality control and also shows the steps that are required for quality assurance functions to be established.

We used a very similar version of the manual for the Quality Control and Assurance workshop in March this year. Participants can use workshop training material (accessible on our learning platform) with the new manual to help set up their own quality assurance and control arrangements within their SAIs.

We encourage our members to adopt the manual or use it as a reference point for your work.

Revised Independence Resource Kit now available

We developed our Independence Resource Kit (IRK) in 2016 for SAIs to self-assess their independence and develop and implement an independence strategy aligned with their overall independence goals and strategic plans.

We have now revised the IRK’s content and made a printable PDF version available.

Additions to the ‘Planning for independence’ section of the IRK include an editable SAI Independence Strategy template for SAIs to download and use. It contains a SWOT analysis table, a letter seeking legislative support and makes a compelling case for pursuing greater SAI independence.

There is also a Legislative reform policy paper template and Drafting instructions that a consultant used in the Solomon Islands.

The IRK’s SAI independence checklist is more comprehensive and its many links to useful legislative examples and INTOSAI pronouncements, standards and guidance are up to date now as well.

Attendees of the 23rd PASAI Congress in June will recall the Right Honourable Trevor Mallard, in the opening address, offered his support to pursue independence. You can now watch a video of this speech.

Trevor Mallard on the importance of independence of Speakers and SAIs for democracies

Strengthening SAI independence is the first of our Strategic Priorities. We look forward to working with our members to achieve this goal with the new resources available.