SAI Vanuatu strengthens performance through SAI PMF assessment

PRESS RELEASE

SAI Vanuatu strengthens performance through SAI PMF assessment

Port Vila, Vanuatu (26 June 2019)

An assessment of the public financial management (PFM) system of Vanuatu’s Supreme Audit Institution (SAI) was conducted in early June to provide a true and clear baseline of performance built around six core organisational areas in which a SAI should operate.

The assessment in Vanuatu follows the successful SAI Performance Measurement Framework (PMF) planning workshop that was held in Fiji recently.

According to the INTOSAI Development Initiative, the SAI PMF provides SAIs with a framework for voluntary assessments of their performance against the International Standards for Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs regardless of governance structure, mandate, national context and development level.

Vanuatu’s assessment was made possible through the Strengthening of Public Finance Management and Governance in the Pacific Project, which aims to strengthen oversight over public financial management in the Pacific region through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. The Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

Under the umbrella of the Project and with additional core funding from PASAI development partners DFAT and MFAT, the Review team (comprised of the PASAI Director of Technical Support, A’eau Agnes Aruwafu, the SAI Fiji-QA Team Leader, Meresimani Katuba, the Senior Auditor for SAI Kiribati, Tokanikai Tiira, and SAI Kiribati Senior Auditor, Mr Ioteke Teweti) developed terms of reference with the Vanuatu OAG as the SAI PMF implementation began.

Following the two-week assessment, the Vanuatu Auditor General, Caleb Sandy, and the Office of the Auditor General underlined how helpful this exercise was in setting benchmarks for their work. 

“This assessment will be very useful for Vanuatu SAI to understand where we can improve and also highlight where the office is performing well,” said Sandy. “In particular, this will help me implement the audit mandate more effectively and make a difference to the lives of Vanuatu citizens and residents.”

PASAI Chief Executive Mr Tiofilusi Tiueti added, “The SAI PMF assessments are not only going to help strengthen our SAIs in the Region, but will also provide excellent baseline information for PASAI to determine appropriate interventions for our members.”

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Download the press release

Contact information:

1. Jill Marshall, Communications Advisor, PASAI (Auckland, NZ) E: jill.marshall@pasai.org, P:+64 9 304 1893

2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, P: 3227 552

SAI PMF Assessment Team with the SAI Vanuatu Auditor General and his staff

Fiji PAC Workshop Enhanced Accountability and Transparency

PRESS RELEASE

Fiji PAC Workshop to Enhance Accountability and Transparency

Suva, Fiji (13 June 2019) – Members of the Fiji Public Accounts Committee (PAC) participated in a second series of workshops to build their capacity in better understanding their financial oversight role within the legislative process.

The role of the PAC is important in that it ensures public funds are spent effectively, efficiently and economically for the benefit of citizens.

The training was facilitated by the Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Office of the Auditor General (OAG) in Fiji, the United Nations Development Programme (UNDP) and the Pacific Technical Assistance Centre (PFTAC) on 4 - 5 of June 2019.

The workshop was implemented as part of the activities of the Strengthening Public Finance Management and Governance in the Pacific Project funded by the European Union (EU) by UNDP. PASAI is a responsible party to the project and delivers the Supreme Audit Institution (SAI) component and contributes to the strengthening of the budget oversight capacities of PAC from the perspectives of SAIs.

The two-day workshop covered the Parliament’s accountability and reporting framework and the implications Parliament has on the PAC oversight role on public expenditure, compared to PAC roles in countries and regions around the world.

Members of the PAC were introduced to the Fiji budget process and budget documents, the regional Public Financial Management (PFM) and Public Expenditure and Financial Accountability (PEFA) review as well as the accounting and reporting framework.

Honorable Speaker of Parliament, Ratu Epeli Nailatikau, who opened the workshop

In delivering his opening address for the training, the Speaker for the Parliament of the Republic of Fiji, Honourable Ratu Epeli Nailatikau, highlighted the importance of capacity building for the PAC Members.

“I cannot emphasise enough the importance of capacity building for you honourable members of the public accounts committee, (and other committees of parliament for that matter), to equip yourselves with technical skills and the knowledge to enhance your oversight roles and perform them effectively and efficiently,” said Hon. Ratu Nailatikau.

He added, ‘The programme complements other capacity-building programmes that have been undertaken by the committee over their term in office.’

The EU Programme Officer, Mr Miroslav Skriecka, in his closing remarks highlighted the EU support in this area.

''The EU is committed to support PFM reforms in the Region. EUR 11 million has been allocated to this end through the EDF11th regional project Strengthening Public Finance Management and Governance in the Pacific which has also facilitated this important workshop,” said Mr Skriecka.

“An essential component of the PFM EU regional project supports UNDP's and PASAI's contribution to improving the budgetary scrutiny, PFM oversight and accountability capacities of parliaments, supreme audit institutions, to align them with international standards and foster citizen engagement and oversight.

He added, “In order to achieve a holistic approach, the project also provides some funding to PFTAC and contributes to USP's capacity building work in PFM area.”

The objectives of the workshop are:

 to build the capacity of the members of the Fiji PAC to better understand their financial oversight role within the processes of Parliament;

 to facilitate efficient and effective scrutiny of the operations of the government organisations;

 to make the members of the PAC aware of both the Fiji SAI and PASAI and the work they perform in the country and the Pacific region.

The workshop for PAC Members was followed by a similar workshop for senior officials and management, including members of boards of government companies, commercial statutory authorities and other government agencies, on Thursday 6 June 2019.

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Background:

Strengthening of Public Finance Management and Governance in the Pacific Project aims to strengthen oversight over public financial management in the Pacific region, through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. The Strengthening of Public Finance Management and Governance in the Pacific Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI).

Download the Press Release

For more information contact:

1. Jill Marshall, Communications Advisor, PASAI (Auckland, NZ) E: jill.marshall@pasai.org, P: +64 9 304 1893

2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, P: (679) 3227 552

Attendees of the PAC workshop 4-5 June 2019

PASAI’s PFM Consultant, Eroni Vatuloka

Fiji Auditor-General, Ajay Nand, with the Chairman of the PAC Alvick Majaraj and EU Programme Officer

How Personnel Problems Impacted Premiums - FSM's audit of the Professional Premiums Program

The FSM National OPA's latest follow-up Performance Audit on the FSM Professional Premiums Program covering FY 2016-2018 entitled, Limited Capacities at the Division of Personnel Affects the Administration of the Professional and Market Place Premium Program, was submitted to the Congress and President on May 14, 2019.

You can access the full report by visiting the FSM website at www.fsmopa.fm

or download the report

Lessons to learn: SAI Chuuk's performance audit of Educational Development project

OFFICE OF THE CHUUK STATE PUBLIC AUDITOR

PRESS RELEASE NO. 2018-01

The Office of the Chuuk State Public Auditor (OCPA) announces the release of Audit Report No. 2018-01, a performance audit entitled Faichuk Educational Development and Research Project (FEDRP): With Issues on Expenditures and on Performance Outcomes and Deliverables, which covered the fiscal year 2016 to 2017. The audit report is available for public viewing online at http://www.fmocpa.com. Likewise, printed copies are available at the OCPA in Nepokos, Weno, Chuuk.

Public Auditor,
Manuel Jr San Jose

The Public Auditor’s authority is based on the Chuuk State Constitution Article VIII Section 9 and Truk State Law 6-21 which states in part: “The Auditor shall conduct audits of all financial transactions of all branches, departments, offices, agencies, and instrumentalities of the government, and of all accounts kept by or for them.”

We conducted the performance audit in accordance with US General Audit Standards.

The objectives of this audit included determining if (a) the spending of the project funds complied with relevant FSM/Chuuk laws and regulations, agreement, and with the terms and conditions of the contract; and, (b) the agreed output and outcomes for the project were effectively accomplished.

Based on our audit, we conclude that certain practices and expenditures of Rauchholz International Consulting (RIC) were not in accordance with laws, regulations and the terms and conditions of the agreement. One of the most important requirements of an entity receiving grant money is to establish and maintain financial management and internal control system. We found that the RIC had inadequate financial management and internal control system. The weakness in internal control over the project expenditures is an indicative of higher risk. The contract with the RIC, which was documented using a Memorandum of Understanding (MOU), requires that the RIC should comply with all applicable laws, rules, and regulations. In addition, the grant terms and conditions of the notice of grant award also require compliance with all laws and regulations governing the use of federal grant funds. Specifically, our audit has disclosed the following weaknesses:

1. Inadequate Financial Management System;

2. No Proper Segregation of Function in the Approval of Transactions

3. Inadequate Handling of Cash and Cash in Bank;

4. Expending of Funds for Certain Salaries and Wages Did Not Follow Laws and Regulations;

5. Expending of Funds for Certain Travels Did Not Follow Regulations and the Restriction on the use of the Funds for Foreign Travel;

6. Certain Expenditures Charged to Consumable were Not Allowable;

7. Certain Expenditures Charged to Contractual Account was not Properly Supported and/or Unallowable;

8. No Written Policies on Recording and Maintenance of Fixed Assets;

In addition, we found that there were inadequate delivery of project output and accomplishment of outcomes. Some activities need to be defined with measures that would demonstrate impact and benefits to the student.

We offered numerous recommendations to improve the issues and weaknesses noted in our audit.

We received ‘Management Response’ to the findings, which were mostly in disagreement. We included such response in the final report.

Read the report online

Download the report.

Printed copies are available from the OCPA in Nepokos, Weno, Chuuk.

Office of the Chuuk State Public Auditor P.O Box B Weno, Chuuk FM 96942

Tel: 691.330.8832/8835; Fax 691.330.8840

Assessment teams equipped to roll out the SAI PMF measurement tool across the PASAI region

PRESS RELEASE

Friday 10 May 2019

The SAI PMF Tool will strengthen governance in the Pacific

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the INTOSAI Development Initiative (IDI) facilitated a planning workshop on measuring the performance of public audit offices.

Fourteen participants from six government audit offices namely State Chuuk of the Federated States of Micronesia, Fiji, Kiribati, Pohnpei, Tonga and Vanuatu, including the facilitators and PASAI Secretariat, attended the workshop in Nadi, Fiji on 6-10 May 2019 at Novotel Nadi Hotel. The objective of the workshop is to build capabilities of public auditors in using a measurement tool, the International Organisation of Supreme Audit Institutions (INTOSAI) SAI Performance Measurement Framework (SAI PMF) to enable them to peer review each other’s performance.

Use of the SAI PMF tool was piloted in the Pacific region and implemented in other INTOSAI regions. Measuring the performance of SAIs ensures that government audit offices have the capacity and resources to conduct quality audits that contribute to good governance and make a difference in the lives of citizens.

The SAI PMF assessment will provide a true and clear baseline of performance built around six core organisational areas. Without this baseline, SAIs find it difficult to measure improvement against key performance indicators. Several PASAI SAIs already have this baseline information as a result of Phase 1 of the SAI PMF roll-out, and the SAIs participating in this workshop will now experience its practical application, as an assessment of their Offices will be conducted during the year. Future SAI PMF assessments will then map performance change over a period of time to feed into the SAI’s strategic planning activities.

Facilitated by Sinaroseta Palamo-Iosefo, PASAI’s Director Practice Development and Irina Sprenglewski, IDI’s SAI PMF Advisor, the workshop provided more than an overview of the importance of measuring and reporting on performance. Delegates were able to run through a number of realistic scenarios to strengthen their learning which will be useful when they conduct these assessments over the next few months.

Says Meresimani from the Fiji Auditor General’s Office, ‘It has been very illuminating to see how SAI PMF can be used to highlight areas of weakness and potential within each SAI. As it is an evidence-based tool, we learned first-hand how to use the tool by asking the right questions, obtaining proper evidence and finally by recording our responses in an effective and meaningful manner.’

The workshop has been the first activity funded under the new donor partnership established between PASAI and the EU under the Strengthening of public Finance Management and Governance in the Pacific Project. The Strengthening of Public Financial Management and Governance in the

Pacific Project aims to strengthen oversight over public financial management in the Pacific region, through improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, supreme audit institutions and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight. Strengthening of Public Financial Management and Governance in the Pacific Project is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP).

PASAI and IDI were honoured to welcome UNDP representatives, Marine Destrez and Manjeet Singh, to the first day of the workshop. In her opening remarks, Ms Destrez explained that this workshop is part of a whole spectrum of activities included in a new pool of funding created by the European Union (EU) that is dedicated to strengthening public financial management (PFM). Funding programs such as these are essential to strong governance, she went on. Public financial management covers frameworks, institutions and tools and brings together diverse stakeholders at the different stages of the Public Finance cycle. Audit Institutions play an important role in the oversight of PFM plans, processes and results and are an essential part of the transparency and accountability landscape of PFM. Both PASAI and EU/UNDP anticipate great collaborations on these important issues.

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

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For more information contact:

Mr. Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

Telephone: +64 9 304 1275

Website: www.pasai.org

Download the press release

Read the press release online

PASAI's SAI PMF Planning Workshop in Fiji (May 2019) will ultimately strengthen governance

MEDIA RELEASE

For issue 3 May 2019

STRONG GOVERNANCE NEEDS QUALITY AUDITS

The Pacific Association of Supreme Audit Institutions (PASAI) together with the INTOSAI Development Initiative (IDI) will be holding a planning workshop on measuring performance of public audit offices in Nadi, Fiji on 6-10 May 2019 at Novotel Nadi Hotel.

Governance is strengthened through quality audits performed by competent and capable auditors. Measuring auditors’ performance ensures that government audit offices are capable and well-resourced to conduct quality audits that contribute to good governance and make a difference in the lives of citizens.

The planning workshop will prepare government auditors from State Chuuk of the Federated States of Micronesia, Fiji, Kiribati and Vanuatu to assess the performance of government audit offices using the International Organisation of Supreme Audit Institutions (INTOSAI) SAI Performance Measurement Framework (SAI PMF), a measurement tool adopted by the INTOSAI community.

Use of the SAI PMF tool was piloted in the Pacific region and implemented in other INTOSAI regions. It has proven to be very successful in identifying SAI strengths, weaknesses and development needs in a comprehensive range of organisational areas. As part of the ongoing roll-out and practical application of this program, an assessment of each participating Office will be conducted during the year.

Sinaroseta Palamo-Iosefo, PASAI’s Director - Practice Development, will lead the workshop along with IDI’s SAI PMF Advisor, Irina Sprenglewski. The director, who is also heavily involved in the refinement and application of the SAI PMF tool on a global SAI basis, states: ‘We are very fortunate in PASAI to have both the knowledge and experience of the SAI PMF process, and the funding provided by the European Union (EU) to bring this workshop directly to the region. The results so far have been very encouraging, and we now have a chance to embed and expand its usage to strengthen governance across the Pacific.’

EU representative Marga Peeters and UNDP representative Jean-Raphael Guiliani at PASAI’s Governing Board Meeting in Auckland, NZ, 28 Feb – 1 March 2019

The workshop is the first activity funded under the new donor partnership established between PASAI and the EU. It is supported by the United Nations Development Partner (UNDP), the Australia Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT).

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 For more information contact:

Mr. Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

Telephone: +64 9 304 1275

The SAI PMF Assessment team for the Nauru SAI PMF assessment in 2018, with Sinaroseta Palamo-Iosefo far left and Irina Sprenglewski third from right.

Download the media alert here

Read the media release online

IDI’s Irina Sprenglewski interviews Naura SAI Head, Mr Manoharan Nair, during Nauru’s SAI PMF assessment (2018)

Pacific SAIs Establish Monitoring and Reporting Mechanisms

 Media Release

Tuesday 16 April 2019 

Pacific Audit Institutions Establish Monitoring and Reporting Mechanisms   

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) joined forces once again to deliver a Monitoring and Reporting workshop in Nadi, Fiji on 8-12 April 2019.

PASAI is one of the two INTOSAI regions piloting this global programme, whose objective is to ensure audit institutions are strategically managed leading to better performance. This is the third workshop for the Strategy, Performance Measurement and Reporting (SPMR) programme, continuing on from the foundation already established in the audit institutions’ strategic and operational workshops held in Tonga and Cook Islands last year.

Twenty-one participants from Cook Islands, the Federated States of Micronesia – National Office and the state audit offices of Kosrae and Yap, Papua New Guinea, Republic of the Marshall Islands, Samoa, Solomon Islands, Tonga, and Tuvalu attended the workshop, which was facilitated by Freddy Yves Ndjemba, Dafina Dimitrova, and Nils Voesgen from the INTOSAI Development Initiative (IDI), assisted by Tiofilusi Tiueti and Sinaroseta Palamo-Iosefo from the PASAI Secretariat.

The main objective of the workshop was to develop performance measurement systems to enable the supreme audit institutions (SAIs) to monitor the implementation of their strategic and operational plans and to capture the relevant information required for reporting on their operations.

Participants learned the rationale for using performance information in strategic decision-making, and discussed why they need to develop a measurement system to monitor SAI performance and provide assurance that the SAIs have achieved their goals.

After identifying the key elements of a good monitoring system such as indicators, baselines, milestones and targets, the group enjoyed ample opportunity to practice developing them for their own strategic and operational plans. There was also an in-depth discussion into the challenges for SAIs in preparing different types of reports, both internal and external, for various audiences. Furthermore, performance reporting – the case for SAIs reporting on their performance and the key characteristics of a good performance report - was covered at length.

Participants appreciated the important lessons learnt about monitoring and reporting on their operations. They highlighted particularly the significance of SAIs feeding back on their own performance, demonstrating their support for the improved public service accountability and transparency for which they should be role models.

Following the successful SPMR pilots, the programme will roll out globally to empower SAIs to implement their plans and monitor performance against the outputs and outcomes defined in their organisational plans. The SPMR programme is generously supported by the Swiss State Secretariat for Economic Affairs (SECO).

PASAI acknowledges the financial support of IDI, Australia Department of Foreign Affairs and Trade, and the New Zealand Ministry of Foreign Affairs to conduct this programme for SAIs in the Pacific region. 

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   For more information contact:

Mr. Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

Telephone: +64 9 304 1275

Website: www.pasai.org

 Mr. Freddy Yves Ndjemba

Manager Capacity Development

Email contact: Freddy.ndjemba@idi.no  

Phone: +47 9024 7285

Website: www.idi.no  

FSM ONPA confronts MiCare Plan's risk-taking in their performance audit report

PRESS RELEASE NO. 2019-01 from FSM Office of the National Public Auditor

The Office of the National Public Auditor (ONPA) announces the release of Audit Report No. 2019-01, a performance audit entitled MiCare Plan: Challenged by Oversight and Management Issues; New Team Optimistic About Future Prospects, which covered the fiscal years 2013 to 2017.

The audit report is available for public viewing here, or online at http://www.fsmopa.fm. Likewise, printed copies are available at ONPA in Palikir, Pohnpei.

The Public Auditor’s authority as codified at Chapter 5, Title 55 of the FSM Code gave us the power to conduct this audit which focused on MiCare Plan’s administration, including oversight and monitoring arrangements for the health insurance plan.

The objectives of this audit included determining if (a) management and oversight systems provided adequate assurance that operational goals and objectives were achieved, and (b) MiCare Plan had implemented proper system for monitoring, reviewing and reporting including assessing priorities consistent with the aims and objectives of the health insurance plan.

Based on our audit, we concluded that the Board and Management exposed the MiCare Plan and took risks that had no corresponding internal controls to mitigate them. The risks in various processes were not mitigated by systems in place (internal controls) that should have been expected to adequately identify, measure, monitor, and most importantly, control the risks to an acceptable level. As a result, Board and Management did not adequately fulfill their responsibilities to ensure that the Plan operated in a safe and sound manner; the Plan’s overall financial condition improved rather than declining and incurring substantial financial losses; and depletion of the Plan’s capital leading to a need for a considerable capital infusion to survive. Specifically, our audit has disclosed the following weaknesses:

1. Inadequate corporate governance;

2. Inadequate annual budget linked to any strategic goals and objectives;

3. Lack of risk management policy and framework;

4. Lack of performance evaluation for the Administrator and Senior Management;

5. Lack of effective information and communication technology (ICT) controls;

6. Lack of performance results and measures to implement monitoring and reporting controls;

7. Lack of adequate internal policies to direct and guide the day-to-day operations;

8. Lack of code of ethics; and,

9. Lack of oversight and guidance to manage accounts receivable.

We offered numerous recommendations to remedy the issues and weaknesses in areas such as corporate governance, annual operational plan and budget, risk management, performance evaluation, information technology, performance monitoring and reporting, internal policies and procedures, code of ethics, and accounts receivable.

Management response to the findings and recommendations, which were mostly in agreement, is included in the final report for your perusal.

For more information please contact:

Office of the National Public Auditor

P.O Box PS-05

Palikir, Pohnpei FM 96941

Tel: 691.320.2862/2863; Fax 691.320.5842

Hotline:691.320.6768; Website: http://www.fsmopa.fm

Download the full report

Media Release: PASAI and IDI team up for a high quality workshop

Media Release

19 November 2018

PASAI/IDI’s high quality workshop in Vanuatu

Port Vila, Vanuatu: The Pacific Association of Supreme Audit Institutions (PASAI) and the INTOSAI Development Initiative (IDI) teamed up this week to deliver a Quality Assurance (QA) Regional Workshop for their member Supreme Audit Institutions (SAIs) in the South Pacific, launching phase 1 of the drive to improve and enhance high quality audits conducted in the Pacific Region. Co-hosted with the Vanuatu National Audit Office, the workshop has run from 12 to 16 November 2018 in Port Vila, Vanuatu at Holiday Inn Resort.

A major challenge faced by Pacific SAIs is the consistent delivery of high quality audits. The quality of a SAI’s work affects their reputation and credibility, and as PASAI aims to strengthen SAIs to ultimately make a difference in the lives of citizens, Strategic Priority 3 of PASAI’s Strategic Plan 2014/2024 is dedicated to supporting high quality audits.  For these to be achieved, an effective system of quality control needs to be built into each SAI’s strategy, culture, policies and procedures.

The objective of this workshop is to develop a pool of QA reviewers to strengthen the QA mechanism and peer review process of SAIs in the PASAI region. In the hands of a highly professional team of facilitators from IDI, PASAI Secretariat, SAI Fiji, SAI Tonga, SAI Samoa and SAI New Zealand, 17 participants attending the workshop from Fiji, PNG, Samoa, Solomon Islands, Nauru, Tonga, Tuvalu, and Vanuatu received guidance on how to conduct quality assurance reviews. The high-level workshop program included exercises, quizzes, classroom lectures and practice in applying a QA tool for the three audit streams – Financial, Compliance and Performance. 

‘Good governance is important,’ emphasised the Chairman of the Vanuatu Public Accounts Committee, Hon Ephraim Kalsakau, in his opening remarks. Furthermore, good governance must cascade down from the ‘tone at the top’, as demonstrated by Caleb Sandy, Auditor General of Vanuatu, who was appointed only recently in 2017 and attended the whole event. “My purpose of sitting in the workshop is to determine how quality assurance is inserted into the functions of an audit.”

Feedback from all parties has been extremely positive. Closing the workshop, Mr Clinton Pobke, Program Director of the DFAT FUNDED program Governance for Growth (GFG), highlighted that he has now understood the importance of SAIs, stating: ‘Audit is integral to the entire PFM system’.

As this high-impact workshop moves into the next stage, PASAI acknowledges the great collaborative partnership with IDI, in particular Capacity Development Manager Shofiqul Islam, who has worked closely with the PASAI Region to help in the strategic priority of achieving high quality audits.

Download the media release here

For more photos from this event, go to the QA Workshop photo gallery in our 2018 album.

For more information, please contact PASAI’s Communications Advisor on jill.marshall@pasai.org

Back Row L-R: IDI Capacity Manager MD Shofiqul Islam, Morina Faasisila SAI Samoa, Fatafehi Taumohoha’apai SAI Tonga, Meresimani Vosawale SAI Fiji, Nick Johnston NZ OAG

Front Row L-R: A’eau Agnes Aruwafu, PASAI Director Technical Support; Chairman of PAC Vanuatu, Hon Ephraim Kalsakau; Vanuatu Auditor-General, Mr Caleb Sandy and Mrs Sina Palamo-Iosefo, PASAI Director Practice Development

Delegates from PNG and Solomon Islands

Participants from Solomon Islands, Vanuatu, Samoa, Nauru and Tuvalu

PASAI and Tongan Parliament work together to strengthen PAC's oversight role

Media Release 25 October 2018

PASAI works with the Tongan Parliament to strengthen the PAC’s oversight role

L-R: PAC Chairman, Hon. Tevita Lavemaau, Speaker Lord Fakafanua, PASAI Chief Executive Tiofilusi Tiueti, and Hon. Siaosi Sovaleni.

The Pacific Association of Supreme Audit Institutions (PASAI) was honoured to host a delegation from the Tonga Parliament at the PASAI Secretariat office on 23rd October 2018.

The delegation was led by Tonga’s Speaker of Parliament, Lord Fakafanua, who previously attended a Public Financial Management (PFM) Symposium in Tonga from 4 – 6 September 2018 that was co-facilitated by PASAI, the Tonga Ministry of Finance and National Planning (MFNP), Tonga Office of the Auditor-General (TOAG), and Pacific Financial Technical Assistance Centre (PFTAC). His Lordship was joined by two Members of Parliament, Hon. Tevita Lavemaau (Chairman of the Public Accounts Committee) and Hon. Siaosi Sovaleni (member of the Public Accounts Committee).

Continuing the theme of the PFM Symposium, the two parties discussed PASAI’s current and future support programs to the Tonga Public Accounts Committee (PAC) in strengthening its oversight role on legislative scrutiny of the annual budget and the audited financial statements of government.

Says Lord Fakafanua, ‘This was a highly productive meeting in which we were all able to gain further clarity and understanding of the status of our current programs with PASAI and also future initiatives to enhance the PAC’s roles, responsibilities and support mechanisms in this critical area. I am very keen to build on the relationships with PASAI and their development parties to share our experiences and grow accordingly, and look forward to moving forward with everything discussed.’

In the past two years, PASAI has been providing technical support to Tonga’s Parliament and PAC in building the capacity of parliamentarians to better understand their role in providing financial oversight of public expenditure, developing PAC frameworks and procedures for review and scrutiny of external audit reports, and enhancing public awareness of the PAC. The meeting clarified the way forward and continuation of these support programs. These programs were funded by Australian Aid (DFAT).    

PASAI continues to support initiatives to strengthen PACs in the region in improving the understanding of accountability and transparency on the part of citizens, and thanks all its development partners in these programs and activities, especially DFAT and MFAT.

For more information please contact PASAI Communications Advisor, jill.marshall@pasai.org

Strengthening PFM for Better Service Delivery: PFM Symposium in Tonga, 4-6 Sept 2018

 Joint Media Release

11 September 2018

The Pacific Association of Supreme Audit Institutions (PASAI), together with the Tonga Ministry of Finance and National Planning (MFNP) and Pacific Financial Technical Assistance Centre (PFTAC), held a Public Financial Management (PFM) Symposium in Tonga from 4 – 6 September 2018. Australia was pleased to provide financial support to PASAI for the event.

The theme of the Symposium was ‘Strengthening PFM for Better Service Delivery’. The event brought key stakeholders together to review progress against implementation of the Tonga PFM Roadmap 2014/15 – 2019/20.

Hosted by Tonga’s MFNP and co-facilitated by PASAI and PFTAC, the Symposium was attended by over 60 participants representing Government Ministries, Parliament, National Reserve Bank of Tonga, public enterprises, faith-based and civil society organisations, media entities, regional institutions, and development partners. Speakers shared valuable perspectives on Tonga PFM reform through presentations and/or panel discussions.

Lively discussions centred on how PFM can help Government to provide more efficient and effective service delivery in a transparent and accountable way, and these valuable inputs will be incorporated into an update of the Tonga PFM Roadmap. This process helped participants understand that the Roadmap is a living document that should be reviewed and updated regularly. These ‘lessons learned’ will be used across all other Pacific countries that have PFM Roadmaps in place.  

The MFNP will reactivate its PFM Steering Committee to propel the way forward for reform. The PFM Symposium has also highlighted the need to re-institute a regional PFM forum, with Pacific PFM institutions coming together more often to hold regular meetings and obtain updates on PFM issues.

HE Andrew Ford, the Australian High Commissioner to Tonga, emphasised in his opening remarks the importance of PFM to achieve efficient and effective allocation of public services and build public trust in government. This was followed by the opening address of the keynote speaker, Hon. Mateni Tapueluelu, Acting Minister for Finance and National Planning, who stated: “We need to speak with one clear voice and everyone is responsible.” This became a recurring theme throughout the three days, underlining the need for all delegates to work together, collaborate, communicate and coordinate to achieve the outcomes of the Roadmap and improve the government service delivery to the people of Tonga.

Closing the Symposium, the Speaker of Tonga Legislative Assembly, Lord Fakafanua, summed it up. “This is an ideal platform for stakeholders to share strategies involved in PFM reform initiatives. This symposium is a testament and commitment to move forward”.  The way forward will be the responsibility of all stakeholders and it is hoped implementation will result in positive outcomes for the citizens of Tonga.

PASAI would like to thank and acknowledge the ongoing support of Australia DFAT and NZ MFAT, and the great collaborative working relationship with Tonga’s Ministry of Finance and National Planning, Tonga’s Office of the Auditor-General, PFTAC, development partners and local PFM experts in delivering this Symposium.

PASAI's 21st Congress & Signing of MOA, 28 - 30 August 2018 Queensland Australia

Media Release 4 September 2018

Embracing the Digital Future at PASAI's 21st Congress in Canungra, Australia

The Pacific Association of Supreme Audit Institutions (PASAI) held their 21st Congress at O’Reilly’s in Queensland, Australia from 28 – 20 August 20-18.

Attending the Congress were over 60 participants representing 19 member SAIs, development partner organisations and international bodies supporting the work of PASAI in meeting its strategic plan, and PASAI’s Secretariat along with other observers. The Governing Board of PASAI held their 19th meeting on 27 August 2018 before Congress began, with chairmanship handing over from Tuvalu’s Auditor-General, Eli Lopati, to Grant Hehir, Auditor-General of Australia.

The central theme of the Congress was ‘Embracing the Digital Future’. The topic provoked lively discussions throughout the three-day event, most particularly about the importance of storing, accessing, sorting and presenting data in the most effective and efficient ways to achieve transparency and accountability in auditing. As stated by keynote speaker Senator Dean Smith, a Western Australia Senator and Chair of the Joint Committee of Public Accounts and Audit: “efficiency is not the sole criteria. Scrutiny is the key.”

Attendees heard from SAIs and innovators from around the region on the many initiatives being undertaken to gather and analyse data in practical, useable ways, from the visual management of critical medical data in the Tuapai Project as presented by Dr Michael Nunan to the suite of tools being used by Queensland Audit Office to filter, analyse and present information in their audit reporting. The Pacific SAIs were represented by Samoa and Fiji, who both demonstrated that the progress, challenges and issues faced by small Pacific islands were the same as those faced by the more developed SAIs in Australia and NZ.

From the international SAI perspective, IDI’s Archana Shirsat presented the INTOSAI Professional Education for SAI Auditors (PESA), and spoke of the wider use of e-learning technology in global programs that can be utilised effectively within SAIs to avoid costly travel and lack of connection. Chuck Young of the INTOSAI Journal underlined this further, describing how ‘The communications field is rapidly changing, and the deluge of information demands that we present our work in a clear and concise way’ with an introduction of the Journal’s ‘Fast Facts’ initiative. 

Congress delegates discussed their own local challenges and triumphs. They agreed that, while they are all at different stages in this journey into embracing the digital future, the mutual sharing of data analysis experience will benefit all SAIs. By allowing them to ‘leapfrog’ older, slower pathways, this shared learning could enable them to identify effective strategies and contemporary data analysis tools so that SAIs remain relevant in this challenging age of digital transformation. In turn, this could strengthen accountability and transparency across the region. 

Oher main strategic issues that were discussed include progress of SAIs in conducting SAI PMF assessments and reports, status of Financial Statement of Government audits, and quality assurance program for SAIs. There was also an opportunity for members of ACAG and PASAI to hold their own meeting to discuss and collaborate on future twinning opportunities.

Hosted by the Australian National Audit Office, Congress and Governing Board participants enjoyed true ‘Aussie’ hospitality, including a traditional ‘barbie’, a lyrical and traditional welcome from Aboriginal leader Luther, and close contact with some Australian wildlife – including a tall Kangaroo, in the form of Australian NRL legend, Petero Civoniceva, who broke the record for the most international matches for Australia of any forward in history.

PASAI looks forwards to next year’s 22nd PASAI Congress to be hosted by Fiji SAI in Nadi Fiji. Meanwhile, the full communiqué from Congress 2018 can be viewed here.

PASAI AND ADB WORKING WITH SAIS OF NAURU AND PNG

During the Congress, there was an opportunity for Heads of the SAIs of Nauru and PNG to sign a Memorandum of Agreement (MOA) with PASAI and ADB (Tuesday 28 August 2018).

One of PASAI’s Strategic Priorities is to work with Pacific SAIs to achieve high quality audits, particularly Financial Statements of Government (FSG). With the particular support of ADB, PASAI has been able to design a suite of programs and interventions for the two SAIs to achieve this.

The technical support includes a South-South cooperation initiative to Nauru SAI called “Financial Audit Secondments Technical Support” or “FASTS program”. Three secondees from PASAI Pacific members each spend a month in Nauru providing support, capacity building and mentoring to Nauru Staff to complete the FSG audit of 2015/2016. Further training in fundamental auditing and a SAI Performance Measurement Framework assessment will also be delivered by PASAI to Nauru SAI.  

Priority targets identified for PNG SAI include a revision of the audit methodology for the audits of FSGs. To reinforce sustainability and compliment this technical support, short-term Consultants will be engaged in both Nauru and PNG.

The Head of SAI of Nauru said, “This technical support to my office is much needed and very valuable, to help me train many staff I have recruited this year who are very new to auditing. I am confident the Whole of Government accounts of Nauru will be up to date with this technical support from PASAI, so we can focus on areas to improve Nauru’s government accountability and transparency.”

PASAI acknowledges the Australian Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade for their valued support with PASAI’s 21st Congress, the ongoing support of DFAT, MFAT and ADB over the years to assist with the implementation of PASAI’s strategic plan and ANAO for planning and organising an outstanding event for Congress 2018.

 Photo of signing ceremony of MOA between PASAI, ADB, Nauru SAI, PNG SAI:

Tiofilusi Tiueti, PASAI Chief Executive; Manoharan Nair, Auditor General, Nauru Department of Audit; Flordeliza Assistin ADB Senior Operations and Institutional Coordination Officer, Pacific Department; Gordon Kega, Acting Auditor General, PNG

For more information, please contact Jill Marshall, PASAI’s Communications Advisor, on jill.marshall@pasai.org or go to www.pasai.org

Governing Board Chairmen, Eli Lopati, Tuvalu, with Rona Mellor and Grant Hehir, ANAO

Senator Dean Smith

Terence Su'a, SAI Samoa

Karen Johnson, QOA

Sinaroseta Palamo-Iosefo, PASAI Secretariat

Nauru Audit Office's performance is assessed against international standards

Nauru Audit Office’s performance assessed against international standards

Using the INTOSAI SAI Performance Measurement Framework (SAI PMF), the Pacific Association of Supreme Audit Institutions (PASAI) and the INTOSAI Development Initiatives (IDI) have continued their collaboration to measure the performance of the Nauru Audit Office (NAO) against INTOSAI Standards for Supreme Audit Institutions (ISSAIs). The assessment team consisting of Ms Irina Sprenglewski, SAI PMF Advisor from IDI and Mrs Sinaroseta Palamo-Iosefo, PASAI’s Director of Practice Development conducted the assessment on 25 June to 5 July 2018.

The SAI Performance Measurement Framework (SAI PMF) is a performance measurement framework specifically developed to assess the performance of SAIs. It is a holistic and evidence-based framework for voluntary assessments of SAI performance against the ISSAIs, as well as other established international good practices for external public auditing. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level.

The SAI PMF examines both the internal processes of the SAI’s audit and non-audit functions in relation to its legal foundations and environment. This holistic overview provides the SAI with an objective basis to demonstrate ongoing relevance to citizens in line with the objectives in ISSAI 12 “Value and Benefits of SAIs – making a difference to the lives of citizens”.

While the NAO - also known as the supreme audit institution in the global community of public sector or government auditors - measures the performance of other government entities, it was also critical that the performance of NAO was measured at some point. The role of the SAI is critical in strengthening accountability and transparency in Government. Assessing the performance of public auditors helps them identify their strengths and weaknesses and areas where improvement is required, so that necessary actions are taken to strengthen the NAO’s capabilities to enable them to deliver value and benefits to Nauruan citizens, through the audits they are required by legislature to conduct.

The purpose of this specific assessment is to evaluate the performance of the NAO and to determine whether the NAO is achieving its goals. Furthermore, the assessment will document benefits of the work done by the NAO and constraints to providing services to audit clients, to help identify areas that need improvement. While the NAO has not officially adopted the ISSAIs, it has the objective to do so in the future and therefore wishes to benchmark its performance against the ISSAIs and other good practice.

Nauru Auditor General, Manoharan Nair and Irina Sprenglewski of IDI

Mr Manoharan Nair, Auditor General of Nauru welcomed the assessment and is looking forward to using the results to help his Office identify areas of their operations that requires improving. Mr. Nair is confident that after the assessment report is in hand, his SAI could work towards overcoming its   flaws, if any, and would be in a position to work further to promote good governance by strengthening internal control and auditing standards.

He also expressed his gratitude to Asian Development Bank (ADB) for funding for the project, IDI for extending technical assistance and PASAI for advocating the gauging of the SAI. This assessment is supported by the ADB as part of the Technical Support programme delivered by PASAI for the Nauru Audit Office. IDI funded the technical support through Ms Sprenglewski’s participation as a member of the assessment team.

Nauru Audit General and staff with SAI PMF assessment team and PASAI FASTS Programme Secondee, Ms Sisilia Feiloaki (2nd from left)

Download the media release here

TOAG Performance Auditors push forward with ISSAI implementation

TOAG Performance Auditors catch up on ISSAI implementation

2 – 6 July 2018

In a week-long workshop facilitated by Maria Lúcia Lima, from SAI Brazil and INTOSAI Development Initiative (IDI), and Eroni Vatuloka of PASAI, the Tonga Office of the Auditor-General (TOAG) is currently moving onto the next phase of their implementation of international standards on performance audit, as part of a pilot involving only a few SAIs around the world.

The first phase of the implementation of the ISSAIs - mapping the current performance audit practice to determine the ISSAI implementation needs - was completed earlier in the year. Components relating to financial and compliance audits were then carried out in May 2018.

The TOAG workshop participants with the Facilitators and the Tonga Auditor-General.

This week’s workshop prepares the TOAG staff for the second phase of the ISSAI implementation which focuses on the adoption of the ISSAs compliant audit methodology and the conduct of the pilot audits. Once this is completed, the pilot audits will go through a quality assurance process (phase III), to ensure that the audit results have complied with the ISSAI.

‘This workshop will ensure that the TOAG obtains the full complement of the International Standards of Supreme Audit Institutions (ISSAIs), now that the methodologies of the three types of audit (compliance, financial and performance) can be adopted by the audit office,’ states the Auditor-General, Sefita Tangi. ‘The TOAG is very fortunate to have undertaken this project ensuring full compliance with ISSAIs and meeting the needs of the Legislative Assembly, especially the Standing Committee on Finance and Public Accounts, the executive government and the public entities.’

It is hoped that these pilot audits will open up more performance audits of government programmes to report on economy, efficiency and effectiveness in the execution of government budgets.

PASAI acknowledges the kind contribution of the Australia Department of Foreign Affairs and Trade (DFAT), the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and IDI in the programme.

OPNA releases FSM's 2017 Single Audit Reports

ONPA Releases Fiscal Year 2017 Single Audit Reports on all FSM Governments and Component Units

The Office of the National Public Auditor (ONPA) announces the release of the Fiscal Year 2017 Single Audit Reports. The Single Audits for the FSM Government was outsourced to Deloitte and Touche under the oversight of the ONPA. The audits are completed in compliance to the U.S. Single Audit Act as a requirement of the Compact of Free Association.

A total of 24 reports cover these entities and component units:

FSM National Government Kosrae State Government
Caroline Islands Air, Inc. Kosrae Housing Authority
College of Micronesia-FSM Kosrae Port Authority
FSM Development Bank Kosrae Utilities Authority
FSM Petroleum Corporation
FSM Social Security Administration Pohnpei State Government
FSM Telecommunications Corporation Pohnpei Port Authority
MiCare Plan, Inc. Pohnpei Utilities Corporation
National Fisheries Corporation Pohnpei State Housing Authority
Chuuk State Government Yap State Government
Chuuk State Public Utility Corporation The Diving Seagull, Inc.
Chuuk State Health Care Plan Yap State Public Services Corporation
Yap Visitors Bureau

Digital copies of the audits are now available online at www.fsmopa.fm. Printed copies are available upon request at the ONPA Office in Palikir, Pohnpei.
 

For more, contact:

Office of the National Public Auditor
P.O Box PS-05
Palikir Pohnpei, FM 96941
Phone: 691.320.2862/2863; Fax: 691.320.5482
Hotline: 691.3206768; Website: www.fsmopa.fm

MEDIA RELEASE - IDI/PASAI 6th Cooperative Performance Audit, Review Meeting, Fiji

The INTOSAI Development Initiative (IDI) and the Pacific Association of Supreme Audit
Institutions (PASAI) conducted an audit review meeting for the 6th Cooperative Performance
Audit (CPA) of Preparedness for Implementation of Sustainable Development Goals (SDGs).
Twenty-nine performance auditors from 13 Pacific Audit Offices attended this meeting from
11 to 15 June 2018 in Nadi, Fiji.

In the five day meeting, SAI teams presented their preliminary findings and shared their draft
audit report with the IDI, PASAI and peer teams participating in the programme. Performance
audit experts and mentors from the INTOSAI Development Initiative (IDI), PASAI Secretariat
and the audit offices (SAIs) of Papua New Guinea and Samoa guided the teams on how to
make the audit report on the preparedness for SDGs implementation as per International
Standards of Supreme Audit Institutions (ISSAIs).

The primary objective of this cooperative audit is to support audit offices (Supreme Audit
Institutions (SAIs)) in conducting ISSAI-based cooperative performance audits of
preparedness for implementation of SDGs in their national context. IDI and PASAI envisage
this audit as one of the SAI’s first responses in contributing to SDGs implementation by
providing independent oversight of the government’s efforts in implementing of SDGs
programs and activities. In a collaborative partnership between PASAI and the INTOSAI
Development Initiative (IDI), this programme coincides with and contributes to INTOSAI
Global Auditing SDGs programme by supporting SAIs in conducting high-quality audit of
SDGs.

Before this meeting, the attending SAI teams completed the eLearning course, developed
audit plans and participated in the audit planning meeting in Suva, Fiji in November 2017.
After the audit planning meeting, the SAI teams conducted the ISSAI based cooperative
performance audit and finalised respective draft audit reports. Constructive feedback was
provided to each SAI team from an allocated peer team and also from the programme
mentors for the purpose of improving the content and quality of the draft report and peer
learning.

A review team comprising of Mr. Shofiqul Islam, IDI Manager Capacity Development, and
Ms. Claire Kelly, PASAI Performance Audit Advisor, supported by one of PASAI sub-regional
representatives, Ms. Oceanbaby Penitito, Manager, Performance Audit division, Samoa
Audit Office facilitated the meeting.

PASAI acknowledges the support of IDI and also the Australian Department of Foreign Affairs
and Trade and the New Zealand Ministry of Foreign Affairs and Trade.
 

For more information contact:
Tiofilusi Tiueti
Chief Executive, PASAI Secretariat
Email: tiofilusi.tiueti@pasai.org
Telephone: +64 9 304 1275
Website: www.pasai.org

A’eau Agnes Aruwafu
Director, Technical Support, PASAI Secretariat
Email: agnes.aruwafu@pasai.org
Telephone: +64 9 304 1275
Website: www.pasai.org

Md. Shofiqul Islam,
IDI Capacity Manager
Email: shofiqul.islam@idi.no

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PASAI's Claire Kelly facilitating at the 6th Cooperative Performance Audit Programme Review

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Participants from the Samoa Audit Office in the IDI/PASAI Review Workshop

PASAI participants at the IDI/PASAI 6th Cooperative Performance Audit Programme Review in Nadi, Fiji, June 2018

Twinning Support to Office of the Auditor-General Solomon Islands Phase 3

Honiara, Solomon Islands

The New South Wales Audit Office (NSWAO) and the Office of the Auditor-General of Solomon Islands (OAGSI) conducted a phase 3 training under the twinning arrangement to support the OAGSI. The training was aimed at building and enhancing the capacity of staff on audit from planning an audit to execution and reporting. Part of the training was using on-live audits in TeamMate (auditing software).

Key Focused learnings were:
• Planning the audit effectively in TeamMate using relevant PASAI templates
• Setting materiality
• Identifying audit risk
• Responding to audit risk in the audit programs
• Efficient and effective reviewing of work papers in TeamMate.
• Strategies for effectively leading audit engagement
• Develop understanding of the risks of auditing valuations
• Oversight Contract Audit Agents

Fourteen Auditors of the OAGSI attended this training meeting from 16 to 27 April 2018.
The ten day training provided these auditors with the opportunity to share ideas and experiences, do team presentation on the topics learnt each day and receive guidance on ‘how to’ plan the audit effectively, identify key risks and different sampling methods. Two experts from the NSWAO) provided this guidance.

On the final day, auditors were allowed time for questioning and comments on areas covered during the ten days training. The auditors have gained new technical skills and enhanced the current auditing skills to carry out their work effectively.

The workshop was facilitated by two Audit Managers Ms Roopal Rachna and Mrs Farisha Ali. It was supported by Australian Department of Foreign Affairs and Trade.
OAGSI acknowledges the support of NSWAO and also the Australian Department of Foreign Affairs and Trade.

PASAI Audit Institutions Develop Strategic Plans

The audit institutions in the Pacific region attended a workshop in Nuku’alofa, Tonga on 23 - 27 April 2018 to develop their strategic plans and related operational plans. The plans were based on the results of the evaluation of their offices through the INTOSAI performance measurement framework (SAI PMF). The workshop covered the whole strategic planning process which is part of the INTOSAI global programme on Strategy, Performance Measurement and Reporting (SPMR). The SPMR programme not only focuses on the strategic planning cycle but on the strategic management cycle, including performance measurement and reporting.
Twenty-six participants from 11 government audit offices (or SAIs) attended the workshop from Cook Islands, the Federated States of Micronesia – National Office and the state audit offices of Kosrae, Pohnpei, and Yap, Republic of the Marshall Islands, Samoa, Guam, Solomon Islands, Tonga, and Tuvalu. All but two of the audit institutions were also represented by their Auditors-General or Public Auditors.
The workshop was facilitated by Freddy Yves Ndjemba, Dafina Dimitrova, and Shofiqul Islam from the INTOSAI Development Intiative (IDI), assisted by Sarah Markley from the New Zealand Office of the Auditor-General, and Tiofilusi Tiueti, Sinaroseta Palamo-Iosefo and Eroni Vatuloka from the Pacific Association of Supreme Audit Institutions (PASAI).
Photo: The Strategic management workshop participants from SAIs of the pacific region with the facilitators.
The Pacific is one of the two INTOSAI regions piloting this global programme whose objective is to ensure audit institutions develop and maintain a strategic planning and management process, that enables them to achieve strategic outcomes and deliver value and benefits to the citizens.
Participants appreciated the importance of a strategically managed SAI in its mission to lead by example and add value to society, making a difference to the lives of citizens.
The participants will meet again in October 2018 to evaluate their draft strategic plans to ensure development outcomes are realistic and can be supported by their governments and development partners.
PASAI acknowledges the financial support by the IDI, Australia Department of Foreign Affairs and Trade, and the New Zealand Ministry of Foreign Affairs and Trade to conduct this strategic management programme for SAIs in the Pacific region.
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For more information contact:
Mr. Tiofilusi

Tonga Office of the Auditor-General gains momentum in the adoption of ISSAIs

The Tonga Office of the Auditor-General (TOAG) on Monday 30 April 2018 commenced a workshop on Stage II of the implementation of the international auditing standards called the ISSAIs (International Standards of Supreme Audit Institutions). The week-long workshop is one of the activities of Australia’s Department of Foreign Affairs & Trade (DFAT)-funded project called “Support for the External Oversight Function of the Public Financial Management (PFM) System in Tonga”. The project provides support to the TOAG as well as the Public Accounts Committee (PAC) of the Legislative Assembly of the Kingdom of Tonga.  The objective of the workshop was to discuss the ISSAI based compliance and financial audits methodology, as well as prepare the TOAG audit teams for pilot audits.

The workshop was facilitated by Karma Tenzin and Shofiqul Islam of the INTOSAI Development Initiative (IDI) and Sinaroseta Palamo-Iosefo and Eroni Vatuloka of PASAI. TOAG, IDI and PASAI have signed an agreement to achieve the objectives of the stage II support and timely completion of the activities.

The Australian High Commissioner in Tonga, His Excellency Mr. Andrew Ford, in opening the workshop stated that he was happy to hear about the results of the first stage of the ISSAI implementation – which was mapping the current audit practices to ascertain the implementation needs. He added that this second stage, the adoption of the ISSAI compliant audit methodology and conducting pilot financial and compliance audits, is important in the adoption of the international standards.

The High Commissioner hopes that SAI Tonga (TOAG) will have progressed with the adoption of the methodologies for financial and compliance audits by the end of the workshop and looks forward to them using the ISSAI methodologies in the pilot audits. He reiterated the Australian government’s commitment to accountable and transparent Pacific island states, as government ministries and departments pursue their development outcomes.

The Auditor-General Mr. Sefita Tangi thanked the Australian government for their continued support to the TOAG.

PASAI acknowledges the financial support from both DFAT and the IDI to the implementation of ISSAIs in the TOAG.