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

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

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

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

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

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

PASAI holds women symposium in Samoa

Apia, Samoa: The Pacific Association of Supreme Audit Institutions (PASAI) commenced a three-day Governance and Leadership Women Symposium for current and emerging female leaders across the Pacific Island region from today.

The first day is dedicated to developing the capabilities of 34 female staff who have travelled from government audit offices across Melanesia, Micronesia, Polynesia, Australia and New Zealand. They will hear from PASAI staff on topics like sustainable audit practices, quality management and gender policies.

On the second and third days, current and emerging female leaders from Pacific Island audit offices will be joined by more than 60 others from the Samoan public sector, businesses, civil society organisations, the media, regional stakeholders and development partners. Top accounting students from selected secondary schools will also attend.

Minister of Finance, Honourable Lautimuia Afoa Uelese Vaai, will officially open the symposium. The full list of local and international speakers who will share their experiences and insights is at pasai.org/symposium.

PASAI Chief Executive, Esther Lameko-Poutoa, in explaining the reason for organising the symposium, said that while slightly more than half of staff who work at government audit offices in the Pacific are women, their representation among those who hold managerial and leadership positions rapidly dwindles with increasing levels of seniority.

“We are committed to promoting gender equality and women's empowerment in the Pacific region through our programme of work and by establishing strategic partnerships to achieve positive outcomes in this area.

“We also advance productive relationships and encourage closer collaboration between audit institutions, relevant anti-corruption authorities and legislatures to build an accountability ecosystem across integrity agencies.

“It is only by unlocking the full potential of our workforces that we can more quickly achieve our goal of good governance and accountability within the public sector,” she said.

Samoa-based PASAI Programme Director and event coordinator, Susana Laulu, was especially pleased Samoa was chosen to host such an event, being held at the Taumeasina Island Resort.

“Not only was Samoa the first Pacific Island nation to elect a woman as its top leader, but it boasts having many women who have excelled in leadership positions across business, government, academia and CSOs. So it provides an ideal setting to inspire increasing standards of gender equality and inclusiveness,” she said.

PASAI aims for the symposium to allow for peer-to-peer learning from the experience and good practices of other countries and for discussions on how to enhance effective cooperation in the region to promote good governance and integrity in the public sector. 

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). The arrangements for the symposium were also made possible by a collaboration with the Bank South Pacific (BSP) Samoa and TAUTAI Governance for Economic Growth.

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Contact information:

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

PDF version of  this media release

PASAI director visits Kiribati

Bairiki, Kiribati: Programme Director for the Pacific Association of Supreme Audit Institutions (PASAI), Susana Laulu, visited Kiribati last week to provide in-person technical support.

Auditor-General, Eriati Manaima, and his staff at the Kiribati Audit Office (KAO) hosted Ms Laulu during her mission.

The primary purpose of Ms Laulu’s trip was to assist and guide the staff responsible for the 2022 Financial Statements of Government (FSG) with the audit planning and process. PASAI’s central strategic priority is that its member audit offices complete high-quality audits of government accounts on a timely basis.

Ms Laulu explained, “It’s very important that auditors have a broad understanding of government operations, the nature of key components of the FSG, and linkages to the work of each ministry to ensure the government budget is appropriately expensed and accounted for.

“Auditing is much more than double-checking numbers. Effective auditors must build relationships, communicate well and know what the right questions are to obtain the relevant information.”

Ms Laulu discussed with KAO staff the challenges impacting workflow and timelines to the FSG audit, and how to manage those challenges with existing resources. 

On her final day in Kiribati, Ms Laulu paid a courtesy visit to senior staff at the Ministry of Finance and Economic Development. Accompanied by Audit Supervisor, Tematang Raimon, Ms Laulu met Accountant General, Toromon Metutera, and Deputy Accountant General, James Ruatu.

Before leaving Ms Laulu assured the Auditor-General that PASAI will continue its support of KAO online and in person where needed near the closing of the FY2022 FSG audit.

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 Programme Director, Susana Laulu (seated in centre) and Auditor General, Eriati Manaima (seated on far right) with staff from the Kiribati Audit Office

Left to right: Deputy Accountant General, James Ruatu; Audit Supervisor, Tematang Raimon; PASAI Programme Director, Susana Laulu; and Accountant General, Toromon Metutera

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Contact information:

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

PDF version of this media release

Pacific Island auditors trained on revised government auditing standards

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has partnered with the Graduate School USA to train government audit office staff in congressional-style jurisdictions to conduct performance audits to new standards from today.

Sixty-one staff (30 female, 31 male) from the government audit offices of American Samoa, the Federated States of Micronesia (FSM), FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Guam, the Marshall Islands, the Northern Mariana Islands and Palau are participating in the two part-day, online workshop from 28 to 29 November 2023.

These jurisdictions, concentrated in the North Pacific, are either American territories or are in ‘free association’ with the United States of America. As such, the government auditing standards they follow are American.

The course will cover the general standards for governmental auditing, such as ethical principles and quality control. It also includes the fieldwork and reporting standards for performance audits.

After an in-depth review of and update on the standards, participants will discuss the purpose and requirements of individual standards, with an emphasis on the recent changes.

PASAI Director (North), Doris Flores Brooks, was delighted by the response of PASAI members to the opportunity to learn about the revisions to the standards.

“We are pleased to be meeting the demand for training that is tailored to the needs of government auditors working in Congressional systems,” she said.

PASAI is sponsoring the course being offered by the Graduate School USA through its Pacific Island and Virgin Island Training Initiatives (PITI-VITI) programme. Its Oregan-based instructor, Drummond Kahn, has trained Pacific Island auditors over many years.

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:

Doris Flores Brooks, Programme Director (North) PASAI
E: Doris.FloresBrooks@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI director visits American Samoa

Pago Pago, American Samoa: Director Practice Development for the Pacific Association of Supreme Audit Institutions (PASAI), Sinaroseta Palamo-Iosefo, visited American Samoa last week on a knowledge-sharing mission.

The primary purpose of Ms Palamo-Iosefo’s trip was to collaborate with the American Samoa Government Territorial Audit Office (TAO) on opportunities for PASAI to support building its capabilities and improving audit quality.

With most of the TAO’s 11 personnel joining the office in 2022 and the Territorial Auditor, Mike Edmonds, being appointed to the head position just last month, the timing was optimal for familiarising staff with PASAI’s work in the Pacific Island region. This includes technical assistance with strategic audit planning, capability development in multiple audit streams and support to improve other aspects of operations such as human resources and external communications.

Ms Palamo-Iosefo discussed the results of an assessment of the TAO that had been completed using the internationally recognised Performance Measurement Framework. Such assessments identify areas for improvement in all areas of an audit office’s operations.

Advocacy of and support pursuing audit office independence are among PASAI’s top strategic priorities, so Ms Palamo-Iosefo also discussed the TAO’s approach to achieving true financial and operational independence to enable it to fully deliver its mandate.

Ms Palamo-Iosefo explained to staff the use of audit planning templates to comply with international auditing standards. Adherence to the standards enhances audit quality and ensures sustainability of audit practice.

Finally, in keeping with best practice, Ms Palamo-Iosefo completed a quality assurance review of one of the TAO’s performance audits.

Ms Palamo-Iosefo left with agreed action points and was satisfied the trip’s objectives had been met.

“We now have a good sense of the nuances of the TAO, its staff and the environment in which it operates,” she 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).

Territorial Auditor, Mike Edmonds (centre) and PASAI Director Practice Development, Sinaroseta Palamo-Iosefo (second from right, front row) with staff from the American Samoa Government Territorial Audit Office

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Contact information:

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

PDF version of this media release

Performance auditor with over 30 years of experience joins PASAI

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has welcomed an accomplished and very experienced performance audit professional, Mike Scott, to its Secretariat team.

Mr Scott was appointed to the new role of Director Performance Audit in time for him to attend the latest meeting of PASAI’s Governing Board on 7 and 8 November.

Among Mr Scott’s important duties is providing technical support to six of our member SAIs who are participating in a global cooperative audit of climate change adaptation actions.

He will also lead a quality assurance review programme, initially for nine of PASAI’s member offices, and develop a continuing education programme to build the capacity of performance auditors in the Pacific region.

Mr Scott comes to the Secretariat from, most recently, an audit and assurance managerial role at New Zealand’s Department of Internal Affairs, occasionally acting at a director level. This followed two years leading the Performance Team at New Zealand Police and coordinating performance audit training for the Australasian Council of Auditors-General (ACAG).

Prior to that Mr Scott spent nearly 12 years as the Assistant Auditor-General of Performance Audit at the Office of the Auditor-General in New Zealand. This followed three years in other senior performance audit roles there.

However, Mr Scott started his lengthy audit career back in 1987, spending 17 years in a variety of roles at the National Audit Office of the United Kingdom.  

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

“Mike’s breadth of performance audit experience in multiple audit offices and government agencies, coupled with his achievements coordinating ACAG training, make him ideally suited to this new role at PASAI,” she said.

Mr Scott expressed his own enthusiasm for the role, saying, “I am excited and privileged to join PASAI and contribute to the great support that it provides to Pacific auditors.”

When not on overseas missions, Mr Scott will primarily work from his home office north of Wellington, New Zealand. This is similar to the arrangements for three other PASAI directors who are regionally based in Fiji, Guam and Samoa.

Mr Scott qualified as a Chartered Accountant in 1991 and is a Fellow of the Chartered Institute of Public Finance and Accountancy (FCPFA). He is a member of the Greytown Volunteer Fire Brigade, and eagerly follows professional rugby and football competitions.

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).

Mike Scott

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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 to strengthen government entity compliance

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is training more Pacific Island government audit office staff to conduct compliance audits to international standards from this week.

Sixty-four staff (33 female, 31 male) from supreme audit institutions (SAIs) in American Samoa, Fiji, FSM Pohnpei, FSM Yap, Kiribati, Papua New Guinea, Samoa and Vanuatu are participating in the six part-day, online workshop from 25 to 29 September and 2 October 2023.

PASAI programme directors, Susana Laulu, Sinaroseta Palamo-Iosefo and Meresimani Vosawale-Katuba, are facilitating the eight-module workshop covering all phases of the compliance audit process.

Ms Laulu explained compliance audits are meant to enhance public sector and government entity compliance with laws, regulations, executive directives, policies and procedures.

“The training will cover the main concepts of compliance audit, how to identify potential audit topics and the different phases of the audit process from planning, gathering evidence, evaluating evidence and forming conclusions, to reporting audit findings and following up implementation of audit observations.

“It highlights the importance of understanding the country’s governance ecosystem in identifying significant areas to be considered as potential topics for a compliance audit as well as those factors that will ensure a quality audit is conducted effectively and efficiently,” she said.

It is envisioned that by ensuring Pacific Island auditors are trained to conduct compliance audits in accordance with international standards and best practices, government accountability, transparency and integrity will be strengthened in the longer term.

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

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Contact information:

Susana Laulu, Programme Director PASAI, Auckland, New Zealand
E: susana.laulu@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI’s 35th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 35th Governing Board meeting online on 8 September 2023.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, chaired the meeting attended by all board members, PASAI Secretariat staff and a representative from the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

The Governing Board endorsed the Annual Report and Financial Statements for presentation at the Annual General Meeting of PASAI Incorporated, held later that day. Staff from RSM New Zealand joined the meeting to explain to board members what they audited and to express their “unmodified” (clean) opinion of PASAI’s accounts and performance reporting for the financial year ending 30 June 2023.

The Governing Board also received a presentation of the indicators against which PASAI measures its progress.

Work developing PASAI’s next 10-year Strategic Plan continued, with board members providing feedback on draft strategic priorities. Esther Lameko-Poutoa, Chief Executive PASAI, provided members with a forecasted budget for this period.

A report of the independent evaluation undertaken by Tetra Tech International Development was tabled at the meeting. The findings and recommendations of the report informed the drafting of the future Strategic Plan.

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

North Pacific auditors gather in Guam to learn the fundamentals of scrutinising government expenditure

Hagåtña, Guam: The Pacific Association of Supreme Audit Institutions (PASAI) is training entry-level government audit office staff from the north Pacific on the fundamentals of public sector auditing this week.

Twenty-three staff (14 female, nine male) from supreme audit institutions (SAIs) in the Federated States of Micronesia and its four states of Chuuk, Kosrae, Pohnpei and Yap; Guam; the Marshall Islands; the Northern Mariana Islands and Palau are participating in the five-day face-to-face workshop from 21 to 25 August 2023.

PASAI programme directors, Doris Flores Brooks and Susana Laulu, are delivering the training with the Supervising Accountability Auditor, Vincent Duenas, of the Office of Public Accountability in Guam.

Including local senior staff in the facilitation team will build the capacity at the SAI to facilitate in-house training.

The comprehensive training includes modules on the role of SAIs, the public financial management system, key phases of the audit process, auditing standards and stakeholder communication. Participants will also deliver their own presentations during the workshop.

PASAI Chief Executive, Esther Lameko-Poutoa summarised the training, saying, “All public sector auditors need to understand the framework for and elements of public sector auditing.

“Knowing about the role of SAIs, who the key stakeholders are, the ethical responsibilities, the whole audit process and other information about the public sector enables auditors to carry out their responsibilities effectively and efficiently.”

By the end of the workshop, participants should have an increased understanding of what a SAI does, its role in providing external scrutiny of public sector activities and finances, the audit process, auditing standards and the different types of audits.

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

Government auditing improvements mapped out in Tuvalu during PASAI visit

Funafuti, Tuvalu: Senior representatives from the Pacific Association of Supreme Audit Institutions (PASAI) spent five days in Tuvalu’s capital last week to, among other things, plan how they can support the Office of the Auditor-General (OAG) with its audit capabilities in the coming 2023–2024 financial year.

PASAI Chief Executive, Esther Lameko-Poutoa, and Programme Director, Sinaroseta Palamo-Iosefo, also met Auditor General, Imase Taai Kaunatu, in person to discuss the progress and implementation of the OAG’s independence strategy. 

Having met with other senior leaders in person, Ms Lameko-Poutoa reflected, “Tuvalu has passed legislation providing financial and organisational independence to the OAG but its implementation remains a challenge.

“It’s clear from our dialogue with various government officials they are in support of implementing SAI independence for better governance and public financial management.”

A previous Performance Measurement Framework (PMF) assessment of the OAG identified scope for improvement in the formalisation of its internal governance policies, procedures and practices. Ms Palamo-Iosefo worked with the OAG to plan the review of its documentation.

The OAG performs audits of Tuvaluan government agencies in accordance with the International Standards of Supreme Audit Institutions (ISSAI). PASAI used the ISSAI Compliance Assessment Tool (iCAT) to review the OAG’s performance audit practices and documented its processes and methodologies.

Ms Palamo-Iosefo said, “We discussed avenues to address gaps identified in both the iCAT review and a recent quality assurance review of the OAG’s financial audits.”

Mses Lameko-Poutoa and Palamo-Iosefo met with Finance Secretary, Taufia Patolo, and Ministry of Finance staff who prepare the financial statements of government (FSG), which are the accounts audited annually by the OAG.

They also met the Acting Clerk of the Legislative Assembly and members of the parliament’s Public Accounts Committee to convey the importance of pursuing the OAG’s independence and to discuss their role in the scrutiny of the audited FSG, audit recommendations and the follow-up process.

In meeting the Chair of the Tuvalu Association of Non-Government Organisations (TANGO), Faiatea Latasi, and a member of TANGO’s Board, the PASAI team promoted the OAG’s role in strengthening Tuvalu’s public finance management, advocated for the importance of SAI independence in fulfilling this role and sought TANGO’s support with the OAG’s pursuit for independence.

Before returning to the PASAI Secretariat office in Auckland, Mses Lameko-Poutoa and Palamo-Iosefo also made a courtesy visit to the Acting Australian High Commissioner, Antony Walter, and New Zealand Ministry of Foreign Affairs and Trade (MFAT) Senior Development Programme Coordinator, Belinda Malaefou, both stationed in Funafuti.

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

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Contact information:

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

PDF version of this media release

PASAI Chief Executive, Esther Lameko-Poutoa, presenting to staff of the Office of the Auditor General, Tuvalu

PASAI Programme Director, Sinaroseta Palamo-Iosefo, delivering a presentation on Human Resource Management

Left to right: Acting Clerk to Parliament, Lakaga Uniuni; Auditor General, Imase Taai Kaunatu; PAC Member, the Hon Monise Laafai; PASAI Chief Executive, Esther Lameko-Poutoa; and Programme Director, Sinaroseta Palamo-Iosefo

Left to right: Auditor General, Imase Taai Kaunatu; Finance Secretary, Taufia Patolo; PASAI Programme Director, Sinaroseta Palamo-Iosefo; and Finance Assistant Secretary, Asau Leauma