Supporting performance measurement of public auditors in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) facilitated a regional workshop on implementing SAI Performance Measurement Framework (SAI PMF) in the Pacific SAIs, which commenced since February 2016. The workshop completes the first phase of this regional initiative. Thirteen auditors including three heads of SAIs, from seven SAIs namely Cook Islands, New Zealand, Papua New Guinea (PNG), Samoa, Solomon Islands, Tonga and Tuvalu participated in this one week workshop that was held from 7 – 11 November, 2016 at the Tanoa International Dateline Hotel, Nuku’alofa, Tonga.

Since February 2016, these SAIs were engaged in assessing their performance using the SAI PMF, a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. While New Zealand and PNG conducted self-assessments, the other five SAIs were reviewed by their peers. The workshop focused on analysing the results of these assessments with specific guidance on compiling the SAI performance report.

The assessment results have identified areas where the SAIs require further improvements, the resources that would be needed to conduct audits effectively and fulfil their mandated responsibilities and highlighted the enabling factors for and constraints to effective performance. These results should assist auditors in maintaining high standard of audit deliverables and the SAIs as being a credible institutions that government and the public can rely on for independent assurance and advice on the effective utilisation of public resources.

Measuring performance is crucial to ensuring that an organisation such as the Supreme Audit Institution, who plays a vital role in strengthening good governance and accountability in the public sector, is carrying out its responsibilities effectively with professionalism and has the ability to respond to stakeholders’ expectations as well as emerging issues that impact the lives of citizens at large.

In delivering his keynote address, His Excellency Mr Andrew Ford, Australian High Commissioner to Tonga, expressed his hope for the workshop participants that “.. you are motivated to tackle any challenges identified and continue to innovate ways to ensure you remain relevant to the ever changing expectations of your stakeholders but also keep up with the rapid changes in technology which can impact the way you conduct audits”.

Camilla Fredriksen from the IDI confirms that the experiences from this first programme will be key input into further implementation of support to the use of SAI PMF and the results from SAI PMF assessments. The SAI PMF framework offers a holistic approach to measuring SAI Performance. To ensure the relevance of the tool, it was important to gain experience on its applicability across regions. The implementation of the PASAI programme shows that a regional coordinated approach to SAI PMF has helped create a network of assessors that can support each other through the implementation. This has allowed for a deeper understanding of own and others operation for the participants, and in turn this has led to identification of strengths and challenges across the SAIs in the region,

SAI PMF is aligned with one of PASAI’s strategic goals, to develop SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific. The workshop was facilitated by Mr Horacio Vieira, SAI PMF Advisor, Ms Camilla Fredriksen, Advisor from IDI, Ms Claire Kelly, PASAI Consultant, Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development and supported by Ms Chrissie Murray from Audit NZ.

This project is supported by Australian Department of Foreign Affairs, INTOSAI Donor Secretariat (IDS) in IDI and New Zealand Ministry of Foreign Affairs and Trade.

The workshop facilitators, advisors and participants

Celebrating PASAI Achievements – Talk at ADB Manila

The Chief Executive Officer of the Pacific Association of Supreme Audit Institutions (PASAI) Mr Tiofilusi Tiueti and the PASAI Advocate Mr Eroni Vatuloka presented on PASAI’s achievements at the ADB Headquarters in Manila Philippines on 26 and 27 October 2016.  ADB celebrates 50 years of operations in the Asia and the Pacific region and the presentation highlighted ADB’s partnership with PASAI in their quest for improved governance, transparency, and accountability and in fighting fraud and corruption in the region.

The PASAI team presented at the Pacific Talk for staff of the Pacific Department and at the Insight Thursday, to the wider ADB audience. Both presentations were well-attended.  The Team was asked about the challenges on getting quality accounts audited on time especially project audits and how PASAI was addressing those problems; the relationship with the private sector auditors apart from outsourcing; the involvement of other international and regional bodies and the use of international best practices and standards; and the independence of the audit institutions.

The Team also met with relevant offices of the Bank and with Executive Directors who expressed interest and appreciation of the collective work of PASAI and its members. Mr James Lynch, the Deputy Director General of the Pacific Department remarked, “the regional initiative through PASAI is one of the few technical assistance that shows commendable results and believed that the visit by PASAI has been very productive.”

PASAI acknowledges the valued support by the ADB Pacific Department for the successful visit.

L-R: Mr James Lynch (Deputy Director General, ADB Pacific Department), Mr Eroni Vatuloka (PASAI Advocate), ED Bhimantara Widyajala (Executive Director covering Cook Islands, Fiji, New Zealand, Samoa and Tonga), Mr Tiofilusi Tiueti (Chief Executive, PASAI), Mr Ben Graham (Senior Evaluation Specialist Independent Evaluation Department), Ms Flordeliza dR. Asistin (Senior Operations and Institutional Coordination Officer, ADB Pacific Department)

Mr Tiofilusi Tiueti (Chief Executive, PASAI)

PASAI Chief Executive and PASAI Advocate with  Mr Viliami Sefesi, Financial Control Specialist at ADB. 

PASAI Chief Executive and PASAI Advocate hosted for lunch by Mr Viliami Sefesi, Financial Control Specialist at ADB and Mr Oscar Malielegaoi, Adviser to ADB Executive Director for countries covering Cook Islands, Fiji, New Zealand, Samoa and Tonga.

The announcement of the event at ADB.

Supporting performance measurement of the Tuvalu Office of the Auditor-General

The Pacific Association of Supreme Audit Institutions (PASAI) completed the performance assessment of the Tuvalu Office of the Auditor-General (TOAG) this week, using the SAI Performance Measurement Framework (SAI PMF). It is one of the five assessments conducted as part of a capacity development initiative – “Supporting SAI Performance Measurement in PASAI” – a collaboration between the INTOSAI Development Initiatives, PASAI and Australian Department of Foreign Affairs and Trade (DFAT).

The SAI PMF is a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. The framework can be used to contribute to improved SAI capacity development through promoting the use of performance measurement and management, as well as identifying opportunities to strengthen and monitor SAI performance and accountability. The implementation of SAI PMF is aligned with one of PASAI’s strategic goals, developing SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The assessment was conducted on 20-26 October 2016 by an internal assessment team from TOAG and peer reviewed by the Samoa Audit Office (SAO) with support from PASAI. The TOAG team included Mr Eli Lopati (Auditor General of Tuvalu), Mrs Imase Kaunatu and Mr Tony Prcevich. The peer review team included Ms Jaslyn Tuioti Mariner-Leota and Mr Marshall Maua from SAO and Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development. The Auditor-General of TOAG, Mr. Eli Lopati, management and staff of the SAI provided great support to the assessment team.

Following the completion of the assessment, the peer review team presented its preliminary findings to the staff of TOAG. Mr Lopati expressed his appreciation of the assessment and gratitude for the review. He said, “This is the first time that the Office has been reviewed. The results ofthe assessment will help us prioritise and focus our efforts on areas requiring improvement and development”. Management and staff also acknowledged the importance of the assessment and their acceptance of the preliminary findings as constructive feedback on areas where the SAI requires improvement.

The review team is expected to complete and finalise its report on the assessment at a performance analysis workshop in Tonga next month. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific.

Workshop participants and co-ordinators.

Tonga Office of the Auditor-General holds Communications Workshop

The Tonga Office of the Auditor General (TOAG) held a communications workshop titled ‘Communicating and Promoting Value and Benefits of Supreme Audit Institutions (SAIs)’ from Monday, 10th October – Friday, 14th October, 2016 at the Tungi Colonnade, Nuku’alofa, Tonga. Twenty-eight participants attended the workshop with 24 from TOAG, two from the Tonga Ministry of Revenue and Customs and two from the Tonga Ministry of Finance and National Planning. This communications workshop is part of the ‘Support of the external oversight function of the Public Financial Management system’ project that is funded by the Australia Department of Foreign Affairs and Trade. 

The workshop was opened with a short devotion and prayer by Rev. Mavae Fonokalafi of the Free Wesleyan Church of Tonga and Operation Manager of Tungi Colonnade, followed by a warm welcome by Tonga Auditor-General, Sefita Tangi to the PASAI consultants and Australia Department of Foreign Affairs and Trade (DFAT) representative. Sefita noted, “We hope that the various initiatives under this project will result in enhancing the external oversight of the PFM system in Tonga.” 

Meria Russell, DFAT Programme Manager for Governance, Economic and Private Sector Development spoke about the agreement and the aims of this programme, which is funded by DFAT. “It is our hope that the participants who take part in this workshop will be committed to what they are about to learn and be able to fully utilise these skills in order to benefit the people of Tonga. We look forward to the positive outcomes of this workshop,” she said. 

The participants spent the first two days discussing the value and benefits of SAIs as prescribed in the International Standards for Supreme Audit Institutions (ISSAI) 12: 
The value and benefits of SAIs–making a difference to the lives of citizens. Participants also discussed how to effectively engage with stakeholders with the aim to develop a communication strategy for the Tonga SAI. The second part of the training focused on report writing skills, dealing with media and social media, public speaking and writing media releases. The participants’ critical thinking, analytical skills and writing abilities were put to the test through the myriad of audit-related exercises that honed their communication skills in each session. 

The workshop was facilitated by PASAI Advocate, Eroni Vatuloka and PASAI Communications Advisor, Tina Vaka. The training was hosted by the Tonga Office of the Auditor-General and supported by DFAT. 

The participants of the Tonga Office of the Auditor-General Communications workshop, Nuku’alofa, Tonga. 

Communicating and promoting value and benefits of Supreme Audit Institutions

The Pacific Association of Supreme Audit Institutions (PASAI) held its regional communication workshop in Port Vila, Vanuatu from 5-9 September, 2016, the first of several communications programmes planned for Pacific SAIs in the Region.  Eighteen participants from 13 Supreme Audit Institutions (SAIs) attended the workshop, which was opened by the Auditor General of Vanuatu, Mr John Path.  In his speech he stated the importance of communication in the work that auditors carry out.  “We are called to make a difference to the lives of citizens,” he said, “and we need to be able to effectively communicate the results of our work to stakeholders to achieve this”.

This regional workshop is important for Supreme Audit Institutions (SAI) as they need to demonstrate their ongoing relevance to citizens, Parliament and other stakeholders to achieve greater audit impact.  SAIs can show their relevance by appropriately responding to the challenges of citizens, the expectations of different stakeholders and the emerging risks and changing environments in which audits are conducted.   This can be achieved if SAIs have a meaningful and effective dialogue with stakeholders about how their work facilitates improvement in the public sector. 

The participants spent the first two days discussing the value and benefits of SAIs as prescribed in the International Standards for Supreme Audit Institutions (ISSAI) 12: The value and benefits of SAIs – making a difference to the lives of citizens and how to effectively engage with stakeholders and developing a communication strategy for the SAI.   In leading this part of the training, PASAI Director of Advocacy, Engagement and Financing, Ms Aolele Su’a Aloese reminded participants, “Right from the first day working as an auditor, we need to communicate effectively with auditees in order to obtain audit information”.  She emphasised the importance of communication at every level for auditors in the work they conduct, and provided practical examples that supported this. 

The second part of the training focused on report writing skills, dealing with media and social media, public speaking and writing media releases.  Participants engaged in this part of the training with enthusiasm.  “These skills will not only benefit the SAI but me personally,” said one participant.  Another participant testified, “This training gives me new ideas and methodologies in communication after many years working in government and 15 years in auditing”.  The participants’ critical thinking, analytical skills and writing abilities were put to the test through the myriad of audit-related exercises that honed their communication skills in each session.

PASAI will be conducting further communications training in the Tonga and Fiji SAIs over the next couple of months.

The training was co-facilitated by PASAI’s Director, Practice Development, Sinaroseta Palamo-Iosefo and Communications Advisor, Tina Vaka.  The training was hosted by the Vanuatu National Audit Office and supported by the Australian Department of Foreign Affairs and Trade (DFAT) and the NZ Ministry of Foreign Affairs and Trade (MFAT).

A visit from Dr Pohiva Tu'ionetoa

Dr Pohiva Tu'ionetoa graced us with his presence at the Secretariat yesterday. The Tongan Minister for Labour, Commerce and Trade, and Minister for Police, Prisons and Fire Services is one of the early pioneers of PASAI and the former Auditor General of Tonga.

Strategic Planning for Public Auditors in Yap

This week the Pacific Association of Supreme Audit Institutions (PASAI) is in Yap State of the Federated States of Micronesia working with staff of the Office of the Public Auditor (OPA) to develop their knowledge and experience in developing the OPA’s strategic plan. 

The OPA is required to audit financial records of the Yap State Government including, but not limited to, “every branch, department, office, political subdivision, board, commission and agency, and other public legal entities or non-profit organizations receiving public funds from the Yap State Government”. 

Developing a strategic plan involves envisaging a desired future for the organisation and creating a plan to make that vision a reality. The Office of the Public Auditor has limited capacity and resources with only nine staff. As such, it is a challenge for the OPA to deliver its mandate and to ensure that appropriate plans and organisational systems are in place to guide the utilization of limited resources for an effective impact. 

One of PASAI’s strategic priorities across the Pacific is to help supreme audit institutions develop and implement a realistic strategic plan and publicly report against these strategic plans. PASAI’s Director of Practice Development, Ms Sinaroseta Palamo-Iosefo said, “During the week, we discussed the strategic planning process as well as the components of a strategic plan. The staff were introduced to the SAI Performance Measurement Framework (SAI PMF) – a global multi-purpose tool used by Supreme Audit Institutions (SAIs) to assess their performance, as a tool to conduct a needs assessment of the office to inform the strategic planning process”. 

The Public Auditor, Mr Achilles Defngin said, “We are very fortunate to have Ms. Palamo-Iosefo from PASAI assist and guide us in developing our strategic plan. We encourage other agencies in the State Government to develop their strategic plans as well.” Mr Defngin further stated, “My staff are enthusiastic about articulating our office’s vision, mission and values which will set our auditing direction for the next several years.” 

Staff of OPA described the workshop as enlightening and worthwhile. One of the management staff said, “The workshop has presented us with the prospects to make strategic improvements in various areas of our overall office operations. It has shown us the bigger picture and a more realistic perception of where our Office currently stands.” 

This assignment is supported by the Australia Department of Foreign Affairs and Trade and New Zealand Ministry of Foreign Affairs and Trade. 

Public Auditor, Mr Achilles Defngin (3rd left back row) and staff from the Office of the Public Auditor with Ms Palamo-Iosefo (3rd right back row) 

Fishing Together for a Pacific Free of Corruption and Poverty

Delegates from 19 Supreme Audit Institution (SAI) member countries were welcomed by Governor Marcelino Peterson to the State of Pohnpei, Federated States of Micronesia for the 19th PASAI Congress held on 2-5 August, 2016.  Signs at the international airport and on the streets signalled the importance of this occasion, which saw development partners NZ Ministry of Foreign Affairs and Trade (MFAT) and INTOSAI Donor Secretariat (IDI, Brazil office) attend, as well as stakeholders from the World Bank and Pacific Island Forum Secretariat, and observers from the US Department of the Interior (DOI) and the Commonwealth Ombudsman. 

Congress was opened by keynote speaker, His Excellency, President Peter M. Christian, followed by Ms Mary Kendall, Deputy Inspector General, US Department of the Interior who gave special remarks.  Both speakers emphasised the values of integrity, strength of character, trust and relationships as being key to the role of Auditors.

Ms Lyn Provost, PASAI Secretary General and Auditor General of NZ gave the keynote address, presenting her report on “Reflections from our audits: Governance and Accountability”.  Eight elements of good governance was the focus of her address and sharing the journey of PASAI.  Ms Provost completes her seven year term this year and SAI heads acknowledged with great appreciation the remarkable work and esteemed leadership she has provided as Secretary General of PASAI for the past six years.

Fighting corruption and poverty was the theme of the Congress.  SAI Heads discussed the challenges and successes of their roles in combating these prevalent issues in the Pacific.  Key solutions considered were advocating for legislative changes, working more closely with other government agencies, increasing public awareness of the issues and engaging them in the fight against corruption and poverty.  The international attendance beyond the Pacific at this year’s Congress signalled the growing value PASAI is having on the global auditing stage.

SAI Samoa was nominated as the new PASAI member on the INTOSAI governing board.  Regionally, the Chairmanship of PASAI was handed over by John Path, Auditor General of Vanuatu to Ihlen Joseph, Auditor General of Pohnpei FSM.

Participants enjoyed the generous hospitality of the SAI Pohnpei and their staff.  A cultural reception and day excursions ensured delegates experienced the beauty and uniqueness of Pohnpei.

SAI heads conveyed their vote of thanks to the development partners, stakeholders, observers and hosting SAI for their invaluable contributions to the 19th PASAI Congress.

A copy of the PASAI Communique can be viewed here.

The 20th PASAI Congress will be hosted in Tuvalu in 2017.

BELOW: PASAI 19th Congress delegates in Pohnpei, Federated States of Micronesia.

PNG commits to strengthening the Office of the Auditor General through SAI PMF Self-Assessment

Strengthening PNG AGO Project Team, from left: Benly Micah, Dallas Kila, Philip Nauga (Auditor-General) and To’oro Aveve (Team Leader).

With the aim of enhancing the quality of work done by the Papua New Guinea Auditor General’s Office (PNG AGO), the executive management of PNG AGO set up the Strengthening PNG AGO Project to carry out a performance assessment of the SAI using the recent version (January 2016) of the Supreme Audit Institution Performance Management Framework (SAI PMF) tool.  The SAI PMF is a global framework that enables SAIs to perform voluntary assessments of their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. It is a universal tool which can be applied to all types of SAI regardless of governance structure, mandate, national context and development level.  

The Auditor General of PNG Mr Philip Nauga said “The project is not concerned with finding faults in the SAI, rather with identifying areas within the SAI that require improvement in order to assist the SAI achieve its mandated requirements.”

The SAI PMF Assessment is being conducted with the support of PASAI Secretariat and is a continuation of a week-long SWOT analysis conducted in August 2015 by Mrs Agnes Aruwafu, PASAI Director of Technical Support.  Following this the PNG AGO project team carried out the full SAI PMF assessment (endorsed version January 2016) for two weeks in March 2016 and gathered evidence to objectively assess each of the key domains of the PNG AGO.  Finally, during the week from 12-16 July 2016 the Strengthening PNG AGO Project Team worked tirelessly to analyse the scoring results and completed the overall report which was presented to the Auditor General’s representative on 16 July 2016.  The report was well received.

The PASAI Director of Technical support highly commends the dedication of the PNG AGO project team and their enthusiasm to embrace this initiative to strengthen the AGO and achieve the priorities of the Auditor General.  

The results of the SAI PMF Assessment is owned by the Auditor General who has advised that the assessment and the baseline data identified will be used to develop a strategic direction to achieve his vision of improving the capacity of his office to make a difference in the lives of citizens and audit for impact.

(L-R): Presentation of the SAI PMF Assessment Report by Project Team Leader Mr To’oro Aveve A/Manager – Training and Development, Mr Benly Micah Senior Technical Officer – Standards,  Ms Dallas Kila Senior Technical Officer – Monitoring presenting the report to Mr Gordon Kega , Acting Deputy Auditor General, Provincial & Local Level Government Audit Divisionand Executive Officerof the Auditor General Ms CatherineAdiunegiya

PASAI Secretariat welcomes new Systems Developer

The Secretariat welcomes its new Systems Developer, Mr Tu’amalie Paea this week.  Mr Paea is contracted by the Secretariat for four months to develop a Web Information System that will be an easy-to-use, centralized repository of information to record, analyze and store critical data regarding the activities of the Pacific Association of Supreme Audit Institutions’ (PASAI) members. It will also store data on PASAI's activities to support implementation of its strategic plan and be an information hub for strategic, operational and periodic plans and reports.

Born in Neiafu Vava’u, Tonga, Mr Paea is a Senior Computer Programmer, Database/Web Designer, and Systems Developer. Tu’amalie has a Bachelor of Computer Science and Information Systems from the University of the South Pacific, and a Masters of Information Technology from the University of Queensland, Australia.

Tu’amalie’s systems development experience started with the Government of Tonga where he helped develop a Web Portal and a number of computer systems. He was also engaged by the Department of Climate Change as a TA National Consultant in March 2016. Tu’amalie has joined the Secretariat as an international consultant funded by the Asian Development Bank.

Assessment of the Tonga Office of the Auditor General

Capacity development of Pacific Supreme Audit Institutions (SAIs) continued with the assessment of the Tonga Office of the Auditor General (TOAG) conducted on 4-8 July 2016 using the INTOSAI SAI Performance Measurement Framework (SAI PMF).

The SAI PMF is a global framework that enables SAIs to perform voluntary assessments of their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. It is a universal tool which can be applied to all types of SAI regardless of governance structure, mandate, national context and development level.  The development of the “lite” version of the SAI PMF and its use by smaller Pacific SAIs is in line with PASAI’s regional strategic priorities of helping Pacific SAIs to strengthen their independence, complete high quality audits on a timely basis and enhance their institutional capacity and capability.

The TOAG SAI PMF assessment was conducted by an internal assessment team from the TOAG and peer reviewed by the Tuvalu Audit Office (TAO) with support from PASAI. The TOAG team was co-ordinated by Mr Kelepi Makakaufaki while the peer review team included Ms. Claire Kelly (PASAI consultant), Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development, Mr. Eli Lopati (Auditor General - TAO) and Mrs Imase Kaunatu (TAO). The Auditor General of TOAG, Mr. Sefita Tangi, management and staff of the SAI provided great support to the assessment team during the week.

Assessment of the Solomon Islands Office of the Auditor-General

Effective operation and capacity development of Pacific Supreme Audit Institutions (SAIs) took a step forward last week for the Office of the Auditor-General of the Solomon Islands on 19-23 June 2016, with the completion of the first pilot assessment using the INTOSAI SAI Performance Measurement Framework (SAI PMF) as a new model for SAI performance management. 

This is the first of many assessments that will be conducted as part of a regional project called “SAI PMF Lite”.  This regional project is coordinated by the Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the INTOSAI Donor Secretariat (IDS) and the INTOSAI Development Initiative (IDI).

The SAI PMF is a global framework that enables SAIs to perform voluntary assessments of their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. It is a universal tool which can be applied to all types of SAI regardless of governance structure, mandate, national context and development level.  The development of the “lite” version of the SAI PMF and its use by smaller Pacific SAIs is in line with PASAI’s regional strategic priorities of helping Pacific SAIs to strengthen their independence, complete high quality audits on a timely basis and enhance their institutional capacity and capability.

The Solomon Islands’ SAI PMF assessment was conducted by an internal assessment team from the Solomon Islands Office of the Auditor-General (SIOAG) and peer reviewed by the Cook Islands Audit Office (CIAO) with support from PASAI. The SIOAG team was led by Mrs Mary Oldom while the peer review team included Mr. Robert Buchanan (PASAI consultant), Mr. Desmond Wildin (CIAO) and Ms Mere Waqanicagica (CIAO). The Auditor-General Mr. Peter Lokay and the Deputy Auditor General Mr. Robert Cohen and staff of the SAI provided great support to the assessment team during the week.

A copy of the full media release can be downloaded here site/pasai/MEDIA RELEASE SAI PMF ASSESSMENT SIAO -FINAL v3.pdf

The Assessment team with the Auditor General and staffs of SIOAG

Enhancing capability through understanding International Public Sector Accounting Standards

The Pacific Association of Supreme Audit Institution (PASAI) in collaboration with the University of the South Pacific (USP) are conducting a workshop in Nadi, Fiji this week on International Public Sector Accounting Standards (IPSAS). Twenty eight auditors from thirteen supreme audit institutions in the Pacific are participating at the workshop. 

Professional competency is an essential requirement for an auditor. Such competency should be relevant and up to date given any changes in accounting standards adopted by governments as a basis for preparing financial statements. The increasing global trend towards adopting IPSAS as the basis for preparing government financial statements requires auditors to be prepared and be conversant with such developments and proposed changes to governments’ financial reporting framework by having the appropriate skills and capability. 

One of PASAI’s strategic priorities is to enhance the capability of supreme audit institutions through improving auditors’ knowledge and skills on appropriate accounting standards adopted by government entities across the Pacific as the basis for preparing their financial statements. 

PASAI’s Director Practice Development, Ms Sinaroseta Palamo-Iosefo is coordinating the workshop with Professor Mr Arvind Patel and Dr Mr Nacanieli Rika of the USP instructing the practical technicalities of IPSAS. 

The workshop included an overview of the public financial management system, a brief overview of the cash basis IPSAS and discussions of selected IPSAS. Participants engaged in practical exercises and case studies to apply the accounting concepts taught in each IPSAS. 

During the opening ceremony, Mr Ihlen Joseph, Public Auditor of the State of Pohnpei of the Federated States of Micronesia in his opening remarks emphasised to the participants the importance of taking advantage of this opportunity to improve their knowledge and skills through understanding IPSAS so that they can continue to conduct high quality audits and contribute to strengthening the public financial management systems of their countries. 

The positive feedback from participants has reassured the importance of having an overall understanding and awareness of the financial reporting framework of their countries as it defines the parameters of their audit universe. 

This workshop is supported by the Australia Department of Foreign Affairs and Trade and New Zealand Ministry of Foreign Affairs and Trade. 

Image of the workshop participants and coordinators

Public debt management in the Pacific region – an auditor’s perspective

Managing public debt is a regional and global issue and Supreme Audit Institutions (SAIs) play a critical role by encouraging governments to adopt robust debt management strategies, sound risk management practices and proper reporting to disclose levels of public debt. This will assist governments in addressing financial stability, and this is extremely relevant for the developing nations of the Pacific Islands where public debt levels are at unsustainable levels. 

The regional report on Public debt management in the Pacific region – an auditor’s perspective provides a useful snapshot of how public debt management is being dealt with at a national and regional level. It provides key messages to SAIs and Pacific governments and stakeholders to strengthen governance, legal, financial and administrative systems to enhance public debt management. The impact from these audits is already making a difference in encouraging governments to adopt robust debt management strategies, develop sound risk management practices and disclose properly the levels of public debt. The Public Auditor of the Federated States of Micronesia (FSM) National Office Mr Haser Hainrick said “The effort in addressing our recommendations has also resulted in the government leadership taking action to build and to strengthen public debt in FSM.“ 

Eight Pacific SAIs participated in this capacity building program which is the fifth in the series of PASAI’s cooperative performance audits but it is the first to focus on a financial related topic. 

A range of development partners particularly INTOSAI Development Initiative (IDI) supported this regional cooperative audit. The Pacific Islands Forum Secretariat and the Pacific Financial Technical Assistance Centre provided specialist technical advice during the planning and reporting phases over the course of the audit. The Asian Development Bank provided technical support to the development of the initial audit concept and support over the course of the audit. 

The official launch of this regional report was held in Auckland New Zealand at Rydges Hotel today during a regional IDI/PASAI Meeting with SAI Management and Stakeholders, which is attended by Heads of SAIs, development partners and Pacific regional organisations. 

PASAI promotes transparent, accountable, effective, and efficient use of public sector resources in the Pacific. It contributes to helping its member SAIs improve the quality of public sector auditing in the Pacific to uniformly high standard and assist government to develop effective, accountable and transparent institutions at all levels which aligns with Goal 16 of the Sustainable Development Goals (SDGs). 

Launching of Regional Report – PASAI Advocate Mr Eroni Vatuloka handing over the regional report officially on behalf of PASAI to Mr John Path Chairperson of PASAI Governing Board

Launching of Regional Report – PASAI Advocate Mr Eroni Vatuloka handing over the regional report officially to IDI Ms Archana Shirsat Deputy Director General and Head of Capacity Development

Pacific auditors achieving high quality with TeamMate

The Pacific Association of Supreme Audit Institutions (PASAI) is hosting auditors from across the Pacific in Auckland this week to share information about TeamMate®, a new auditing software used by audit offices across the Pacific, including the New Zealand Audit Office. 

TeamMate® is an online auditing program that allows audit offices to spend less time documenting and reviewing information, giving auditors more time to add value in others ways to their audit services and improve the quality of their audits. 

PASAI’s Chief Executive, Mr Tiofilusi Tiueti, said the audit offices using TeamMate® will learn from each other and discuss any challenges they have faced in using TeamMate, “Implementing any new system can be difficult; implementing a new system in isolation can be almost impossible. Our job is to make sure that none of our members feel they are alone in implementing this new system. Audit NZ will be on hand to share their knowledge as a longstanding user of TeamMate®, and a longstanding member and supporter of PASAI”, he said. “TeamMate® will also be on hand with advice.” 

Twenty-three participants from audit offices in Cook Islands, Fiji, Guam, Papua New Guinea, Samoa, Solomon Islands, Tonga and Vanuatu are attending, including two Heads of Supreme Audit Institutions from Samoa and the Solomon Islands. 

PASAI’s Director Technical Support, Ms Agnes Tuiai-Aruwafu said, “TeamMate® is a tool that will help our Pacific SAIs enhance the quality of their audits to ensure their mandate is carried out according to International Standards of Supreme Audit Institutions (ISSAIs). Eight of our members have chosen to use this tool. PASAI is taking this opportunity to collaborate, coordinate and synergize efforts across the Pacific region to achieve high quality audits. “ 

PASAI’s Teammate forum will allow opportunities for peer reviews and other capacity building between the offices that use this audit tool. 

As well as sharing knowledge and ideas, the PASAI TeamMate® forum will develop a Terms of Reference, including how to achieve some key outputs such as developing a public good and arranging secondments through peer reviews between these Pacific audit offices. 

The workshop was possible through funding from Australia DFAT and New Zealand MFAT. 

Photo 1: PASAI TeamMate® forum participants in Auckland 

Photo 2 (L to R): Project team – Agnes Aruwafu PASAI Director Technical Support, Alison McDougall Audit NZ Manager Methodology, Ann Kilpatrick Audit NZ Information Manager, Vance Hetariki TeamMate Australasia Business Development Manager, Aolele Sua-Aloese PASAI Director Advocacy, Engagement and Financing, Tiofilusi Tiueti PASAI Chief Executive.