23rd PASAI Congress Communiqué

23rd Pacific Association of Supreme Audit Institutions (PASAI) Congress

Virtual from Wellington, New Zealand

22–24 June 2021

PASAI Communiqué

1. PASAI held its 23rd Congress remotely (online) from Wellington, New Zealand from 22 to 24 June 2021. The Congress was hosted by the Office of the Controller and Auditor General of New Zealand. The theme for the Congress was “Impact through leadership”. Representatives of 25 PASAI member country, state or territory auditors attended from the Australian National Audit Office, New South Wales (Australia), Queensland (Australia), Victoria (Australia), the Cook Islands, Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Pohnpei, FSM Yap, Fiji, French Polynesia, Guam, Kiribati, the Marshall Islands, Nauru, New Caledonia, New Zealand, Commonwealth of the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, the Solomon Islands, Tonga, Tuvalu, and Vanuatu.

   Observer representatives were the Accounts Chamber of the Russian Federation (Chair of INTOSAI), African Association of Supreme Audit Institutions – English Speaking (AFROSAI-E Secretariat), Asian Development Bank (ADB), Audit Office of South Africa (also representing the INTOSAI Capacity Building Committee), Australasian Council of Auditors General Secretariat, Austrian Court of Audit (INTOSAI General Secretariat), Beasley Intercultural, China National Audit Office (Secretary-General of ASOSAI), Confederation of Asian & Pacific Accountants, Pacific Delegation of the European Union, Department of Foreign Affairs and Trade (Australian Aid), ESCAP Sub-regional Office for the Pacific, Government Accountability Office USA, Graduate School USA, International Journal of Government Auditing, INTOSAI Development Initiative (IDI), New Zealand Ministry of Foreign Affairs and Trade (MFAT), New Zealand Office of the Ombudsman, Pacific Financial Technical Assistance Center (PFTAC), Turkish Court of Accounts (on behalf of Chair of EUROSAI), State Audit Office of Vietnam (Chair of ASOSAI), United Nations Development Programme Pacific Office and the World Bank.

   PASAI Secretariat staff also attended.

2. SAI Heads expressed their deep gratitude to the Auditor-General and staff of SAI New Zealand (The Office of the Controller and Auditor-General) for making such excellent arrangements in hosting the Congress under the difficult circumstances of COVID-19.

   Impact through leadership

3. SAI Heads concurred with the Secretary-General’s comments that border restrictions, vaccination rollouts and political tensions continue to complicate and disrupt work in the Pacific.

4. SAI Heads agreed with the Secretary-General’s sentiment that “Pacific auditors working together” is not just a slogan, it is indicative of the Pacific way. The ongoing support of funders and development partners was noted as critical to PASAI’s ongoing success and greatly appreciated by all Congress members.

5. SAI Heads, along with all other Congress participants, noted the strength of the Congress agenda and the great honour of having highly esteemed keynote speakers contribute to the “Impact through Leadership” Congress theme. The contributions of the Right Honourable Helen Clark, Mr Ed Olowo-Okere and Dr Siouxsie Wiles were recorded as particularly valuable perspectives from fields relevant to SAIs across the region.

6. SAI Heads were encouraged by guest speakers (serving and former distinguished New Zealand parliamentarians) of the importance of their financial and political independence, vital to their important role in providing citizens with assurance on how public funds are spent, building trust and confidence in the public sector.

7. SAI Heads appreciated the offer of New Zealand Speaker of the House of Representatives, the Right Honourable Trevor Mallard, to consider New Zealand Parliament as an ally in the pursuit of SAI independence.

8. SAI Heads agreed with the sentiments expressed by the New Zealand Minister for Pacific Peoples and Associate Minister for Foreign Affairs, the Honourable Aupito William Sio. The Minister noted that COVID-19 has forced the Pacific to focus on our local region and that as stewards of our time we must leave the world in a better place for future generations by strengthening governance and accountability for public funds in the Pacific region.

9. SAI Heads heard leadership insights from the former Prime Minister of New Zealand and former Administrator of the United Nations Development Programme (UNDP), the Right Honourable Helen Clark. The work of a SAI is essential in promoting good governance. As vital integrity building institutions, SAIs need to strengthen their role to demonstrate the value they bring to citizens through improving accountability and transparency in the public financial management system.

   Secretariat work over the 2020–21 year

10. SAI Heads welcomed Esther Lameko-Poutoa, as new PASAI Chief Executive, to her first Congress following her start with PASAI in June 2020. SAI Heads joined with the Secretary-General to acknowledge the former Chief Executive, Tiofilusi Tiueti for steering PASAI so well during his time in the role. The Secretary-General noted that the Governing Board and Congress members are delighted to retain Tio as Director Technical Support.

11. SAI Heads noted that to strengthen SAI independence (Strategic Priority 1) the Secretariat collected, reviewed, and analysed the SAI Performance Measurement Framework (PMF) assessments on independence and are monitoring progress at the SAI level. The Secretariat delivered presentations to SAIs and Public Accounts Committees and published original blog posts advocating for independence. It conducted five popular training workshops to equip SAIs to improve communications with stakeholders including Parliament, the judiciary, the Executive, media, citizens, and civil societies.

12. SAI Heads noted that to advocate to strengthen governance, transparency and accountability (Strategic Priority 2) the Secretariat developed and circulated a series of blogs covering the areas of SAI relevance and responsiveness to stakeholder interest as they seek to combat COVID-19, public procurement, cyber security, gender, audit with a gender focus, digital literacy, wellbeing and productivity, environmental audit and improving audit impact with multimedia. PASAI also worked in collaboration with the Pacific Islands Forum Secretariat (PIFS) on the Public Financial Management Governance Project Steering Committee and with PFTAC relative to the Cook Islands Public Expenditure and Financial Accountability (PEFA) assessment.

13. SAI Heads noted that to achieve high quality audits on a timely basis (Strategic Priority 3) the Secretariat released manuals and conducted trainings for the main audit streams: performance audit, financial audit, and compliance audit. It provided consultants to update the financial statements of government (FSG) audit backlog for two SAIs, leaving only four with an FSG audit backlog. It delivered training workshops and provided support to SAIs on establishing Quality Control and Quality Assurance Systems and completing Peer Reviews for audit work. These are all tools SAIs can use to ensure audits are done in line with international audit standards and ensuring improved audit quality.

14. SAI Heads noted that to enhance SAI capacity and capability (Strategic Priority 4) the Secretariat supported the completion and release of SAI PMF reports for four countries. It provided support for SAIs without strategic plans and delivered the Human Resource Management (HRM) Course, in conjunction with the Swedish National Audit Office, assisting SAIs to develop and implement appropriate HRM strategies to retain and sustain expertise at the SAI.

15. SAI Heads noted the Secretariat successfully transitioned to the virtual delivery of its programmes and activities, developing and delivering 12 training workshops since the launch of its Learning Platform in November 2020.

16. SAI Heads noted that a total of 529 participants (237 male and 292 female) received training or capability-building support through PASAI for the period 1 July 2020 to June 2021.

    Development Partner updates

17. SAI Heads acknowledged PASAI’s development partners (the INTOSAI Development Initiative, the New Zealand Ministry of Foreign Affairs and Trade, the Australian Department of Foreign Affairs and Trade, the European Union, the United Nations Development Programme and the World Bank) for both financial and moral support.

18. SAI Heads welcomed the appreciation of and affirmation of support for PASAI’s work from the development partners.

19. SAI Heads noted 12 SAIs in the Pacific have signed up relevant staff to the INTOSAI Development Initiative (IDI) Professional Education for SAI Auditors – Pilot (PESA-P).

20. SAI Heads acknowledged the importance of building partnerships and the ability of the Development Partners and other stakeholders to increase attention to issues such as SAI independence and anti-corruption work.

    SAI leadership opportunities and challenges

21. SAI Heads shared that among the challenges faced over the last year were financial/funding/budget issues, difficulties in staff retention and general resource (such as IT) issues. SAIs emphasised that opportunities included conducting audits in new and innovative ways and rising to the requirements for increased scrutiny demanded by additional government expenditure on COVID-19.

22. SAI Heads noted the following points raised in a panel discussion involving SAI NZ Auditor-General, John Ryan; SAI South Africa Auditor-General, Tsakani Maluleke; former SAI Guam Public Auditor, Doris Flores Brooks; former SAI NZ Auditor-General, Lyn Provost CNZM; Prime Minister of Tonga and former Auditor General Hon Rev Dr Pohiva Tuʻiʻonetoa; and former SAI NZ Auditor-General, Kevin Brady CNZM:

    • female leaders face unique challenges, but organisations benefit from increasing the proportion of women in senior leadership positions. To do this requires a concerted effort from all SAI leaders.

    • elected SAI Heads face unique challenges in the performance of their duties.

    • paying attention to cyber security will only become more important in future.

    • the importance of quality control systems to achieving audit quality.

    • the International Auditing and Assurance Standards Board (IAASB) recently issued guidance and example on extended external reporting.

    • the value for small, isolated SAIs that is gained through the region working together which has been achieved because of the evolution of PASAI into the organisation it is today.

23. SAI Heads and stakeholders appreciated the historical information on the origin of PASAI. Evolving from a Head of Audit Offices conference in 1973 to SPASAI in 1986 then PASAI in 2008. With the establishment of the PASAI Secretariat in Auckland, New Zealand in 2009 PASAI has broadened the learning platform and knowledge sharing space in building capacities and developing capabilities of SAIs.[1]

24. SAI Heads noted the importance of working together for the greater good. The ongoing support to address audit-related issues and their impact on Pacific Island nations including a focus on building audit capability of SAI staff was noted as critical.

25. The Congress noted the 10th anniversary of the establishment of PASAI in its current form and the significant progress that had been made over that period.

    The role of SAIs in the public financial management system

26. SAI heads noted the important role of SAIs in the public financial management (PFM) system, and the increased importance of timely audits in the face of increased government expenditure in response to COVID-19. SAI Heads heard the call from the Global Director, Governance Global Practice, the World Bank Group for SAIs to take up the important deterrent role through support to PFM systems to maintain accountability and transparency and respond to the growing demand for trusted information from legislature and citizens.

    Communicating complex ideas to the public

27. SAI Heads learnt strategies to enhance the impact of their communications with citizens from Associate Professor at Auckland University and New Zealander of the Year, Dr Siouxsie Wiles. She advised it is best to provide information in short, understandable parts, make it engaging and ideally shareable. She encouraged SAI Heads with less experience in external communication to start with smaller events and opportunities in the community and to focus on explaining why the information they have to share is of value for the audience.

    PASAI general business

28. SAI Heads recognised the recommendations provided to Congress by PASAI’s Governing Board that held its 26th meeting remotely (online from Auckland, New Zealand) on 11 June 2021.

29. SAI Heads confirmed the minutes of previous Congress Business Session (13 and 16 August 2019) and Annual General Meetings (13 August 2019 and 4 September 2020). SAI Heads noted the date of the next Annual General Meeting of PASAI Incorporated is Friday 10 September 2021.

30. SAI Heads noted the report backs from representatives on regional and international committees and working groups.

31. SAI Heads appointed SAI Tonga to represent the Polynesian group on the Governing Board for another year.

32. SAI Heads appointed SAI Vanuatu to a three-year term to represent the Melanesian group on the Governing Board, replacing SAI Solomon Islands.

33. SAI Heads appointed SAI Kiribati to a three-year term to represent the Micronesian group on the Governing Board, replacing SAI Pohnpei.

34. SAI Heads appointed SAI New Caledonia to another three-year term to represent the ‘Other’ group on the Governing Board.

35. SAI Heads endorsed the continuation of Fuimaono Camillo Afele, SAI Samoa, as PASAI Representative on the INTOSAI Governing Board for another three-year term from 2022 to 2025. Congress may consider rotation of the role after 2025.

36. SAI Heads noted the Chief Executive’s report for the period July 2020 to May 2021.

37. SAI Heads approved the PASAI Operational Plan 2021–22 and the Budget Forecast for 2021–22.

38. SAI Heads agreed to place on hold the previously agreed increase of PASAI membership fees from $5,200 to $8,000 scheduled for 1 July 2023. This is because the budgets of many SAIs have been cut due to COVID-19 with possible enduring financial constraints. SAI Heads agreed to reconsider a proposed increase at the next Congress when the economic impacts of COVID-19 are more apparent.

39. SAI Heads reaffirmed the PASAI Secretariat office to remain in New Zealand to 2024. SAI Heads agreed that if relocation of the PASAI Secretariat is desired by Congress, a three-year period of planning for the transition would be necessary. SAI Heads agreed the Secretary-General role is best linked to the country that hosts the Secretariat, although is not a requirement of the Charter. SAI Heads agreed to revisit the issue of relocating the Secretariat at the next in-person Congress.

40. SAI Heads confirmed the designation of SAI New Zealand as Secretary-General of PASAI until 30 June 2024.

41. SAI Heads noted the appointment of Beasley Intercultural to provide a comprehensive, 18-month leadership programme for SAI Heads. The launch of this programme marks a new phase of PASAI’s programmes focused specifically on leadership training for SAI Heads. Beasley Intercultural will deliver a multi-phased, leadership programme including monthly group sessions and coaching in smaller cohort-based groupings.

    Host of the next PASAI Congress

42. SAI Heads confirmed SAI Palau will host the 24th PASAI Congress in 2022, pending the removal of pandemic-related travel restrictions.

Wellington, New Zealand

1 July 2021

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[1] Panel members provided a recap of the historic journey of PASAI. The Secretariat was originally known as the Conference of Head of Audit Offices in the South Pacific with the first conference held in Suva, Fiji in 1973. In the early days, the focus for SAI Heads in the South Pacific was to share their audit experiences and issues to help each other to deliver their audit mandate while finding ways to build staff capability. This was vital given the limited capacity of audit staff and the lack of resources available for SAIs. Tonga hosted the 5th conference in 1985 in which and INTOSAI representative Dr Webber was invited to brief the host and conference attendees on the process required to become a regional working group of INTOSAI. Tonga took up the post of Secretary-General for this purpose. In 1986 at the 12th INCOSAI held in Sydney, Australia, SPASAI was founded as a regional working group of INTOSAI. The first SPASAI Congress was held in 1988 in Port Vila, Vanuatu where the Head of SAI Tonga was appointed as the first Secretary-General of SPASAI, holding this post till 1994 after which the Secretary-General position was held by New Zealand.

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PASAI 26th Governing Board Meeting

16 June 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 26th Governing Board meeting online on 11 June 2021.

Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and Esther Lameko-Poutoa, Chief Executive PASAI, accompanied other senior staff from the Secretariat in the Audit New Zealand office in Auckland.

Ms Lameko-Poutoa reported on the progress of work in achieving the PASAI strategic plan 2014-2024 highlighting PASAI’s achievements under each strategic priority area including the following:

• Independence and Communications – PASAI updated the independence resources. It provided technical assistance, workshops, presentations to SAIs and public account committees to advocate for greater independence. Information was collected to confirm progress at the SAI. PASAI also conducted many popular workshops on improving SAI communications with stakeholders.

• High Quality Audits – To advance the quality of SAI audits, PASAI released manuals and conducted workshops for the performance, financial and compliance audit streams. The Secretariat provided further training and support to SAIs in ‘Quality Control’ and ‘Quality Assurance’ Systems and ‘Peer Reviews’ for audit work. Technical assistance was provided for financial statement of government audits for SAIs with audit backlog.

• SAI Capacity – PASAI delivered the Human Resource Management (HRM) Course with the Swedish National Audit Office assisting SAIs to develop and implement appropriate HRM strategies to retain and sustain expertise. PASAI completed and issued four SAI PMF reports.

The Governing Board discussed an ambitious operational plan for the coming financial year and approved the proposed budget.

Agenda items also included an update on the imminent 23rd PASAI Congress, an Information Technology Project and a future Leadership Programme for SAI Heads.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges our development partners for their continued support of PASAI and its work in the region.

It was also the last Governing Board meeting attended by Jean-Yves Marquet (Président de la Chambre territoriale des Comptes in New Caledonia) and the Secretariat recognises his service.

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of media release

SAI auditors taught to be effective communicators

28 May 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on interpersonal communication skills for auditors on 28 May 2021.

Ninety-five participants (58 female, 37 male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, FSM National, Guam, the Marshall Islands, Palau, Papua New Guinea, Pohnpei, Samoa, the Solomon Islands and Yap State will participate in this online training.

The workshop will be facilitated by Sarah Markley (Deputy Secretary-General – PASAI) and Nicole Ayo von Thun (Advisor, International Engagement – Office of the Auditor-General New Zealand).

PASAI developed this training to complement the technical skills many auditors already have. Although often overlooked, interpersonal skills can be taught and improved.

Sarah explained, “It’s obvious an auditor needs technical capabilities, but the ‘soft skills’ involved in interacting and building relationships are just as essential to the success of their work”.

In a professional audit environment staff engage with colleagues, clients and stakeholders every day. To do this effectively, it is critical auditors have strong interpersonal communication skills.

The training provides an opportunity to share experiences with other participants. Its materials include best practice guidance and practical examples relevant to the work of SAIs in the Pacific.

It is hoped it will positively affect all aspects of personal interactions, relationship development and communication.

“The workshop will help participants to make a good impression, actively listen, use effective non-verbal communication methods, build rapport with others and present themselves confidently,” Sarah said.

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

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of media release

SAIs trained to improve their use of multimedia

26 May 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on using multimedia effectively on 26 May 2021.

Thirty-seven participants (17 female, 20 male) from supreme audit institutions (SAIs) in Fiji, FSM National, Kiribati, the Marshall Islands, New South Wales, Papua New Guinea, Pohnpei, Samoa, the Solomon Islands and Yap State will participate in this online training.

The training will be facilitated by Chris Tse (Manager, Engagement – Office of the Auditor-General New Zealand) and supported by Luke Eaton (Communications Advisor – PASAI) and Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting – PASAI).

Chris explained, “Multimedia is often the bridge between the general public and the complicated audit work of SAIs – using it effectively can make key messages more accessible to a broader audience and increase engagement with stakeholders”.

Due to the advances in mobile phone technology, most people now carry a device capable of taking photos and videos of a quality only available to professionals a decade ago. However, people need to know and apply some basic shooting principles to increase the value and usability of the multimedia they create.

The workshop covers the value of using multimedia to communicate SAIs’ work. More than two thirds of SAIs in the Pacific have at least one social media account. These SAIs should consider the use of multimedia on social media as essential.

There are many other applications for multimedia and the training teaches basic shooting skills and information about equipment and software.

“By the end of the workshop, participants will understand what is needed to take great photographs or make videos on a limited budget,” Chris said.

The training provides an opportunity to share experiences with other participants and the materials include practical examples relevant to the work of SAIs in the Pacific.

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

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of media release

Training for leaders to get the best from their audit teams

29 April 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering training on leading audit teams from 29 to 30 April 2021.

Eighty-six participants (44 female, 42 male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, FSM National, the Northern Mariana Islands, Samoa, the Solomon Islands, Vanuatu and Yap State will participate in this leadership training, conducted in two short online sessions.

The training will be facilitated by Sarah Markley (Deputy Secretary-General, PASAI) and Nicole Ayo von Thun (Advisor, International Engagement, Office of the Auditor-General New Zealand).

Ms Markley explained, “The audit team supervisor is pivotal to audit process. Successful supervisors foster a positive work environment, value their team members’ skills, handle conflict professionally and allocate work effectively.

“This training will support participants to improve their work in this vital role. It will assist supervisors to enhance their leadership skills and particularly to tailor those skills to an audit team context. It includes the supervisor’s role in planning an audit, allocating and monitoring audit work, how to budget and understanding the audit completion timeline”.

The training will specifically focus on tools to help participants coach and support junior team members. It covers how to best deal with conflict within a team, good active-listening techniques, how to give constructive feedback and how to have difficult conversations with staff members.

Training material includes examples, best practice guidance and the opportunity to share experiences with other participants from SAIs across the Pacific.

PASAI developed this training in recognition of the important role audit team supervisors play in facilitating the production of high-quality audits and expects participants will better understand how to support their teams from the beginning to the end of an audit.

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

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of media release

Pacific audit offices supported to conduct financial statements of government audits

21 April 2021

Auckland, New Zealand: PASAI and the INTOSAI Development Initiative (IDI) continue to guide auditors from six Supreme Audit Institutions (SAIs) in the Pacific under the current round of its Financial Statements of Government (FSG) audit support programme.

Forty-three SAI auditors from Fiji, Kiribati, Papua New Guinea and Vanuatu participated in a week-long online workshop this February, which was the first step in providing support to conduct FSGs audits in accordance with the International Standards of Supreme Audit Institutions (ISSAI) on financial audits.

The participants were also trained on conducting ISSAI Implementation Needs Assessment for financial audits.

The capacity-building workshop was facilitated by IDI Senior Manager, Karma Tenzin, supported by PASAI Director Technical Support, Tiofilusi Tiueti.

The facilitators are using the interactive eLearning workspace that PASAI, in collaboration with IDI, had created to provide support to FSG auditors.

The workspace also contains support material and resources such as the ISSAI-based audit methodology and audit working paper templates.

Post-workshop, PASAI is following up with SAIs on action plans and progress for their audits. Prior to support discussions over Zoom, participating SAIs are sending through an ISSAI implementation needs assessment plan, an audit methodology customisation plan and an FSG audit work plan.

The SAIs will not only complete the audit of selected FSGs in accordance with ISSAIs, but also refine their financial audit methodologies and identify areas that require further capacity building.

SAI Fiji is currently auditing selected FSGs and closely liaising with facilitators from PASAI and the IDI on reviewing the audit works performed so far.

Mr Tiueti was pleased with the engagement of workshop participants and is confident tangible progress is being made to FSG audits.

“We are encouraged by the commitment and efforts of participants, especially in completing templates and related exercises,” he said.

Mr Karma was impressed with the positive attitude demonstrated by the participants during the workshop and ongoing interaction taking place on the virtual workspace, saying, “There is a will and enthusiasm among the FSG auditors to support their respective SAIs to move towards ISSAI-compliant FSG audits”.

He was also encouraged by SAIs’ top management participating in the workshop.

Auditors from the SAIs of Tuvalu and the Solomon Islands were participating in earlier rollouts of the FSG audit support programme, but the Covid-19 pandemic has affected the progress of their audits.

SAI Tuvalu’s audit of its 2019 FSG is at its final stage, whereas SAI Solomon Islands’ audit of its 2018 FSG will start soon.

Auditors from the SAIs of Samoa and Tonga will participate in this initiative from October 2021, eventually bringing the total to eight SAIs. A quality assurance peer review will be conducted by participating SAIs in this regional programme in 2022. The review should demonstrate the extent of compliance with the requirements of ISSAIs in FSG audits and identify areas requiring further improvement in both audit methodologies and practices.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT), the Australian Department of Foreign Affairs and Trade (DFAT), the European Union (EU) and the United Nations Development Programme (UNDP).

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Background:

This programme is part of a roadmap for PASAI and its member SAIs to give full effect to the Strategic Priority 3 (SP3) of PASAI’s Long Term Strategy 2014–2024 (the Strategy) for the second half of the Strategy’s term (from 2019 to 2024). The roadmap is part of the PASAI approach to SAI Support for 2019–2024 which was presented to the Governing Board in February 2020. In particular, this programme will focus on building sustainable capacity for SAIs to enable them to conduct audits according to the International Standards of Auditing according to their authoritative standards (that is, ISSAIs or ISA). Furthermore, other PASAI programmes will contribute to the high quality of audits to ensure sustainability within the SAI and also highlight the interdependencies between PASAI Strategic Priorities. The need for this program is driven by the SAI Needs that were obtained during the 2019 PASAI Congress and through ongoing dialogue with the PASAI Secretariat.

Contact information:

1. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

   E: secretariat@pasai.org P: +64 9 304 1275

2. Tiofilusi Tiueti, Director Technical Support PASAI, Auckland, New Zealand

   E: Tiofilusi.tiueti@pasai.org P: +64 9 304 1275

PDF version of media release

Training to enhance the compliance audit capability of public sector auditors

20 April 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering training on compliance auditing from 20 to 23 April 2021.

Fifty-two participants (26 female, 26 male) from supreme audit institutions (SAIs) in Fiji, the Federated States of Micronesia (National), Palau, Papua New Guinea, Pohnpei, Samoa, Tuvalu and Yap State will participate in this online capability development training. It includes eight modules spread across four part-days of workshops.

The training will be facilitated by Sinaroseta Palamo-Iosefo (Director Practice Development, PASAI) and Tiofilusi Tiueti (Director Technical Support, PASAI).

Ms Palamo-Iosefo stressed the importance of the training in stating, “The outcome of a SAI conducting a compliance audit in accordance with international best practices is strengthened accountability, transparency and integrity in government”.

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

The training highlights the value of understanding a country’s governance ecosystem in identifying potential areas for a compliance audit as well as factors that ensure a quality audit is conducted effectively and efficiently.

It includes practical examples in the public sector to illustrate key concepts and the different phases of the compliance audit process as prescribed by the International Standards of Supreme Audit Institutions (ISSAIs).

PASAI developed this training to enable SAIs to increase their coverage and quality of compliance audit activities. The likely result of conducting compliance audits to meet ISSAIs 400 and 4000 is enhanced conformity with government laws, regulations, executive directives, policies and procedures across public sector and government entities.

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

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Quality Control and Assurance and Peer Review Training

22 March 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering live online training on Quality Control and Assurance on 22-24 March and 30 March 2021. PASAI recognizes the need to achieve sustainability by embedding good audit practice according to international audit standards. To assist SAIs to evaluate their audit work performance quality, PASAI has designed the "Enhancing Quality Control and Quality Assurance Systems" Programme – which comprises of two online workshops.

The initial online workshop on Quality Control and Assurance aims to build SAI capability on how to build a robust Quality Control and Assurance system, to enable SAIs to maintain a high degree of integrity, accountability, and competence. Nineteen participants (6 male, 13 female) from 10 public audit offices in the Pacific region are attending, including participants from SAIs Australia (Australian National Audit Office), French Polynesia, FSM National, Guam, Palau, Pohnpei, Solomon Islands, Tonga and Yap.

The second workshop focuses on the stages of the Peer Review process, its objectives, benefits and barriers and will be attended by 10 participants (2 male, 8 female) from 5 public audit offices in the Pacific region - participants from SAIs Fiji, FSM National, FSM Yap, Guam, and Vanuatu.

Training materials has been developed to meet the quality control and assurance requirements of SAI and its staff.

The program's focus is applied or action-based. It is designed to equip participants with practical guidance to apply their learnings into their business-as-usual work immediately.

Facilitation team

The facilitation team includes Tiofilusi Tiueti (Director Technical Support PASAI) and Gurdip Bhambra (Consultant).

This programme is funded through the Strengthening of Public Finance Management and Governance in the Pacific Project (PFM) project, which aims to strengthen oversight over public financial management in the Pacific region, though 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 Finance Management 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).

PASAI acknowledges the support of the EU and UNDP, and of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australia Department of Foreign Affairs and Trade (DFAT).

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Contact information:

Ms. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI 25th Governing Board Meeting

26 February 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 25th Governing Board meeting on 26 February 2021. The meeting was held virtually and was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI.

The Governing Board discussed strategic, governance, and operational matters - including a proposed six-month operational plan designed in response to Supreme Audit Institution (SAI) needs, the results of the SAI Performance Measurement Framework (SAI-PMF), and the COVID-19 pandemic. Agenda items also included a discussion of options for the 22nd PASAI Congress, tentative plan for the possible relocation of the Secretariat and updates of policies and procedures.

The 25th Governing Board virtual meeting in session

The Governing Board celebrates International Women’s Day 2021

The Governing Board expressed their support for the upcoming International Women’s Day 2021 (8 March) and their ongoing commitment to promoting gender equality and equal employment opportunities in the Pacific region.

The Secretariat expresses their gratitude to the Governing Board members for their support, and acknowledge our development partners for their continued support of PASAI and its work in the region.

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PDF version of this media release

PASAI 24th Governing Board Meeting

Auckland, New Zealand (26 November 2020)

The Pacific Association of Supreme Audit Institutions (PASAI) held its 24th Governing Board meeting online on 26 November 2020. The meeting was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland and Wellington office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI.

The Governing Board discussed strategic, governance, and operational matters - including a proposed 6-month operational plan designed in response to the COVID-19 pandemic, Supreme Audit Institution (SAI) needs, and the results of the SAI Performance Measurement Framework (SAI-PMF). Agenda items also included an organisational structure review and a discussion of options for the 22nd PASAI Congress.

Mr. Ajay Nand launched the PASAI Learning Management System (LMS) – an important milestone in the Secretariat’s digital transformation and response to the COVID-19 pandemic. The LMS provides PASAI with a platform to virtually deliver its capability development programs in the short-term. The Secretariat will transition towards adopting a blended learning model (including a mix of online and face-to-face delivery) in the medium- to long-term as a more effective and sustainable delivery model.

The Secretariat expresses their gratitude to the Governing Board members for their ongoing support, and acknowledge our development partners for their continued support of PASAI and its work in the region.

The 24th Governing Board virtual meeting in session

The Secretariat team (L-R): Sarala Meenken (E-Learning Specialist), Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting), Tiofilusi Tiueti (Specialist Advisor), Sinaroseta Palamo-Iosefo (Director Practice Development), Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Esther Lameko-Poutoa (Chief Executive PASAI).

Learning Management System presentation to the Board

Click here for the pdf media release.

Communications Training: Effective Report Writing to Increase Impact of Audit Findings

2 December 2020

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering online training on Communications: Report Writing on 3 – 4 December 2020. Seventy-five participants (36 female, 39 male) from the public audit offices of Chuuk, Fiji, FSM National, Guam, Palau, Papua New Guinea, Samoa, Solomon Islands and Yap will participate in this virtual workshop. This training is part of a suite of capability development initiatives targeted at strengthening the communications function of a Supreme Audit Institution (SAI) – at an institutional and individual level. This training follows on from the Communications: Strategy and Implementation programme (27 October – 27 November 2020), which consisted of webinar-style workshops followed by SAI level coaching sessions to fully implement and embed learning.

SAIs play an important role in providing Parliament and members of the public with information on the government’s ability to manage public resources. Effective written communication is critical to achieve greater audit impact and create increased visibility and engagement with the work of a SAI. High quality report writing influences stakeholder perception of the quality of a SAI’s work and impacts its reputation.  Writing clearly, concisely, and with purpose makes it easier for people to understand and act on what a SAI is telling them.

The Lima Declaration (ISSAI 12) emphasizes the positive impact SAIs have on society by instilling trust and public confidence through public sector auditing, reporting and communicating audit results. Quality reporting can be used as a vehicle to demonstrate SAI’s ongoing relevance to citizens and other key stakeholders by establishing themselves as a credible source of independent and objective insight and guidance to achieve accountability, transparency and good governance in the public sector.

Facilitation team

Sarah Markley

Deputy Secretary General PASAI

Director International Engagement

Office of the Auditor-General New Zealand

Nicole Ayo von Thun

Advisor, International Engagement

Office of the Auditor-General New Zealand

Annie Subactagin-Matto

Director Monitoring, Evaluation and Reporting

PASAI

This training is being delivered in collaboration with the Office of the Auditor-General New Zealand (OAG NZ), and the PASAI Secretariat acknowledge their contribution and support. 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).

 Click here for the pdf press release.

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Contact information:

1.      Ms. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P:+64 9 304 1275

Communications Training to Achieve Increased Audit Impact

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering its online training on Communications Strategy and Implementation from 27 October to 27 November 2020. Thirty five participants (23 female, 12 male) from government audit offices of SAI American Samoa, Chuuk, CNMI, Cook Islands, FSM National, FSM Pohnpei, Palau, Samoa and Yap will participate in this online capability development training.

The training consists of two virtual regional workshops, the first of which is scheduled from 27 - 30 October. The first regional workshop will equip participants with an understanding of the role of the SAI communications function, key stakeholders and audience groups, developing and implementing a communications strategy and social media strategy, and measuring and reporting on communications activity. Participants will also learn best practice to engage with Parliament and the media.

The initial workshop will be followed by SAI-level support in the form of dedicated one-on-one online Zoom coaching sessions to follow up on the progress of the development of the SAI Communications Strategy and Annual Communications Operational Plan. As participating SAIs are likely to be at different points of their five-year strategic plan cycle, the one-on-one coaching approach will allow for learnings and discussions to be customised to meet the individual and specific needs of each SAI. During these sessions, implementation challenges will be addressed and solutions suggested. Coaching sessions will be held between 23-26 November and will completed before the second and final regional workshop on 27 November to share key issues and learnings.

Development meeting attended by representatives from PASAI and the Office of the Auditor-General New Zealand

This training has been designed and delivered in collaboration with the Office of the Auditor-General New Zealand, and the PASAI Secretariat acknowledge their contribution and support. The training is designed in response to the requirements identified in the SAI Needs Analysis conducted in 2019. Training and supplementary materials have been developed to specifically meet the communications requirements of public sector auditors. The focus of the program is applied or action-based, and is designed to equip participants with practical guidance to enable them to immediately apply their learnings into their business-as-usual work.  Best practice examples drawn from the Communications Team and other business units of the Office of the Auditor-General New Zealand translate learnings into action.

The Lima Declaration (ISSAI 12) emphasizes the positive impact Supreme Audit Institutions (SAIs) have on society by instilling trust and public confidence through public sector auditing, reporting and communicating audit results. The effective communication and publication of high-quality audit findings enables SAIs to demonstrate their ongoing relevance to citizens by establishing themselves as a credible source of independent and objective insight and guidance to support beneficial change in the public sector. In addition, effective communication with stakeholders during and after the completion of an audit is critical to increase stakeholders’ understanding of audit results and to achieve accountability, transparency and good governance in the public sector.

In order to respond to the demands of a fast-changing communications and information landscape, SAIs need to have qualified staff with expertise in developing and implementing a Communications Strategy and managing the communications of audit results and other key messaging through ‘traditional’ and social media channels. SAI staff also need to have the capability to respond to media queries and articles, as well as queries from Parliament and other relevant public sector agencies. This training aims to address the above needs.

The facilitation team includes Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting PASAI), Sarah Markley (Deputy Secretary General PASAI & Director International Engagement, Office of the Auditor-General New Zealand) and Nicole Ayo von Thun (Advisor, International Engagement, Office of the Auditor-General New Zealand).

PASAI 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 the full pdf Media Release, please click here.

Contact information:

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

Pacific Government Auditors Strengthen Knowledge of Public Sector Auditing

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering its online training, Tier 1: Fundamentals of Public Sector Auditing, to strengthen public sector auditors’ knowledge and awareness of their critical role in improving accountability, transparency and integrity of government and public sector entities through the audits they perform.

Forty-eight participants (16 male, 32 female) from government audit offices of the American Samoa Government, the FSM States of Chuuk and Yap, the Republic of Fiji, Guam, the Republic of Marshall Islands, Solomon Islands, and Vanuatu will participate in this online capability development intervention that will be delivered from 14 to 21 September 2020.

The training is targeted at SAI staff, in particular those who are new to the public sector auditing profession. It is also a refresher course for experienced auditors to keep abreast with emerging issues in the profession. The training highlights the importance of understanding the framework for and elements of public sector auditing, an overview of the public sector, the key stakeholders and most importantly, ensuring that audit independence is not impaired or compromised. It further equips public sector auditors with knowledge about the role of the SAI, the ethical responsibilities, the audit process, and other information about the public sector so that they can fulfil their mandated responsibilities effectively and efficiently.

Topics cover will include:

• Fundamental principles of public sector auditing

• Role of the Supreme Audit Institution

• Structure of the public sector and link to public financial management (PFM)

• Overview of the audit process

• Independence and ethical requirements

• Applicable accounting and auditing standards

• Understanding the audited entity and its environment

• Governance and systems of internal control

• Risk and materiality

• Consideration of fraud

• Audit evidence

• Documentation, conclusion, and reporting

• Core competencies of a public sector auditor

• Communication with key stakeholders

The facilitation team includes Esther Lameko-Poutoa, Chief Executive, PASAI, Tiofilusi Tiueti, Specialist Advisor, PASAI and Sinaroseta Palamo-Iosefo, Director Practice Development, PASAI.

One of PASAI’s strategic priorities is to enhance SAI capacity and capability by delivering high quality trainings that are aligned with international auditing standards and best practice. Since the establishment of the PASAI Secretariat in 2009, PASAI’s Tier trainings have been instrumental in establishing auditing skills and knowledge for staff of SAIs.  This training aims to support the SAIs in the professional development of their staff, so that they can conduct high quality and timely audits in line with international audit standards.  

Given the growing uncertainties that the pandemic presents, PASAI has transitioned to a blended learning approach to deliver its programs and support to member SAIs, with a focus on online learning in the short term. Secretariat staff has developed the course material and are fully responsible for delivering, managing and evaluating this online training program.

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

Esther Lameko-Poutoa
Chief Executive PASAI

Sinaroseta Palamo-Iosefo
Director Practice Development - PASAI

Tiofilusi Tiueti
Specialist Advisor PASAI

Click here for the pdf media release.

Contact information:

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

PASAI 23rd Governing Board Meeting

Auckland, New Zealand (10 September 2020): The 23rd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting and AGM was held online on 4 September 2020. The meeting was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The AGM was attended by PASAI development partners from MFAT, DFAT, the European Union and the World Bank.

The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI. The Secretariat expresses their gratitude to the Governing Board members for their ongoing support, and acknowledge the development partners for their continued support of PASAI and its work in the region.

The Governing Board discussed key strategic, governance, and operational matters and a proposed suite of programs designed in response to SAI needs, the results of the ‘Supreme Audit Institution Performance Measurement Framework’ and the COVID 19 situation. The Secretariat’s transition towards adopting a blended learning training model, with a short-term focus on online learning was also discussed. The Board was updated on the Secretariat’s Digital Transformation program including the set up of a Learning Management System and the digitalisation of inhouse Business Intelligence function to strengthen monitoring, evaluation and reporting activities.

The Secretariat team (L-R): Mr John Ryan (Secretary-General PASAI, New Zealand Controller and Auditor-General), Mr Tiofilusi Tiueti (Specialist Advisor), Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting), Sinaroseta Palamo-Iosefo (Director Practice Development), Nicole Ayo von Thun (Advisor, Office of the Secretary-General), Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Esther Lameko-Poutoa (Chief Executive PASAI).

The 23rd Governing Board online meeting in session

The Annual General Meeting in session

Click here for the pdf media release.

APIPA 2020 Conference: PASAI Secretariat Team presents on Quality Assurance

Auckland, New Zealand (13 August 2020): Audit quality plays an essential role in maintaining confidence in the assurance of the independent audit process. The PASAI Secretariat team delivered a presentation on Quality Assurance at the 31st Association of Pacific Islands Public Auditors (APIPA) Virtual Conference on Thursday, 13 August 2020.

Our speakers included: Esther Lameko-Poutoa (Chief Executive PASAI), Sarah Markley (Director - International Engagement, Office of the Auditor-General New Zealand) and Nick Johnston (Director - Quality Assurance, Office of the Auditor-General New Zealand).

Esther presented the first session focusing on the definition of audit quality, the quality parameters of the SAI Performance Measurement Framework (PMF) and PMF results on Quality Audit and Quality Assurance for the Pacific region.

In the second session, Sarah discussed quality and the elements of the Quality Control System focusing on six elements of the Quality Control Framework and how to implement them in a SAI. International standards on Quality Control and the role of leadership in promoting a culture of quality and excellence in a SAI were also discussed.

In the third and final session, Nick discussed examples of quality controls, key considerations in setting up a quality assurance function in a SAI and recent developments in Quality Control and Quality Assurance.

The presentation included videos from SAI Fiji and SAI Solomon Islands about their experiences in building the quality assurance function in their SAIs. PASAI’s Quality Assurance Manual was cited as being one of the main sources of guidance that was used for this purpose - available on our website: https://www.pasai.org/pasai-manuals-guidelines

This year’s APIPA Virtual Conference (3-14 August 2020) brought together over 300 auditors and finance officers from across the Pacific region including American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), the Federated State of Micronesia (FSM), Fiji, Guam, Kiribati, Marshall Islands, Samoa, Tonga and Palau.

The two-week online conference provided a wide range of courses to strengthen audit capability and expertise. Topics covered included: Accounting and Auditing Standards Update, Root Cause Analysis, Reviewing the Compliance Supplement and Single Audit Report, a refresher on Internal Controls, Auditing Governance, Developing and Leading High-Performance Audit Team, Emotional Intelligence and Creative/Critical Thinking.

Esther Lameko-Poutoa (Chief Executive, PASAI) opens the Quality Assurance session at the APIPA Virtual Conference 2020.

Sarah Markley (Director - International Engagement, OAG New Zealand) and Nick Johnston (Director - Quality Assurance, OAG New Zealand) get ready to present their session on Quality Control and Quality Assurance at the APIPA 2020 Virtual Conference.

Meresimani Vosawale (Quality Assurance Team Leader) from the Office of the Auditor-General Fiji shares SAI Fiji’s experiences of building their quality assurance function.

Contact information:

Esther Lameko-Poutoa Chief Executive, PASAI Secretariat Office

Email: esther.lamekopoutoa@pasai.org; Tel: +64 9 304 1275

Pacific Audit Offices’ Human Resource Management Capability Strengthened

Auckland, New Zealand: - The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (SNAO) is delivering an online Human Resource Management training program from 26 August 2020 to 10 December 2020. The objective of this program is to provide technical support to SAIs in the Pacific region on developing and operationalising their Human Resource (HR) strategy. With the uncertainties and closure of international borders, PASAI is using a blended learning approach, with a focus on online learning in the short to medium term. This is PASAI’s first online training since the pandemic.

This program has been designed in response to a SAI needs assessment conducted at the PASAI Congress 2019. Sixteen SAI staff (9 male, 7 female) from government audit offices across the North and South Pacific region are participating in this program. Participating SAIs include the Republic of Fiji, the Federated States of Micronesia (FSM), FSM States of Pohnpei and Yap, Kiribati, and Papua New Guinea. The Heads of SAI Pohnpei and Yap will also participate in this program, underlining the strategic importance of HR management and practices to the effective operations of a public audit office.

The training focuses on the role of HR in SAIs and how SAIs ensure that they can achieve success and realise its strategic goals through the development of their staff. Topics covered will include:

• The evolution of HR

• A comparison of the role of HR in the SAI to the role of the Public Service Commission (PSC)

• The four key roles of HR practitioners in the SAI

• The importance of HR management in the SAI

• An introduction to the Employee Life Cycle and its purpose in terms of managing human resources

The participants will be guided online by the facilitation team of experts on how to develop their respective SAI’s HR strategy. The participants will work in peer networks to support each other, to share experiences and to build sustainable HR practices in their SAIs. Where relevant, templates for various HR processes will be shared and participants will be trained on how to use these templates.

One of PASAI’s strategic priorities is to enhance SAI capacity and capability by supporting SAIs to improve their approaches to managing human resources and related matters. The effectiveness of a SAI depends on its ability to recruit, retain, and employ highly skilled and motivated staff. Despite the traditional role that the PSC plays in managing human resources across the public sector, the SAI’s management team is responsible to ensure that the SAI has the right staff with the right skill set at the right time.

The challenges posed by the pandemic meant that PASAI had to redefine and reinvent its programs and delivery approach to respond swiftly to its members’ development needs. With limited time and resources and recognizing the importance of partnership within the INTOSAI community, PASAI sought the assistance of SNAO to develop and deliver this online support. PASAI has engaged SNAO’s assistance in earlier leadership and management programs and has built a strong partnership with SNAO and is committed to the INTOSAI motto of “mutual experience benefits all”. We are excited with this collaboration between PASAI and other members of the INTOSAI community, in our efforts to strengthen the capabilities of Pacific SAIs in managing their human resources.

The facilitation team includes Ingela Ekblom, Senior Advisor – SNAO International Department, Marianna Van Niekerk, AFROSAI-E Institutional Human Resource and Organizational Development Manager, Tinna Bondestam, Consultant, and Sinaroseta Palamo-Iosefo, PASAI Director Practice Development.

Ms Ingela Ekblom

Senior Advisor, International Department - SNAO

Marianna Van Niekerk

Institutional HR and Organizational Development Manager - AFROSAI-E

Sinaroseta Palamo-Iosefo

Director Practice Development - PASAI

Tinna Bondestam

Consultant, Stockholm - Sweden

SOLOMON ISLANDS OFFICE OF THE AUDITOR GENERAL STRIVE TOWARDS AUDIT QUALITY

Honiara, Solomon Islands (25 March 2020) – Solomon Islands Office of the Auditor General (SIOAG) is the second Pacific SAI to receive support from the Pacific Association of Supreme Audit Institution (PASAI), as part of a regional program to build the capacity of auditors in conducting the audit of the Financial Statements of Government (FSGs), in accordance with International Standards of Supreme Audit Institutions (ISSAIs). Facilitated and led by PASAI’s Director Technical Support, A’eau Agnes Aruwafu, the workshop was delivered on 9-20 March 2020 to SIOAG staff in Honiara, Solomon Islands.

Mr. Peter Lokay, Auditor-General of the Solomon Islands opened the workshop reinforcing his focus on the need for quality audits through building of auditor’s skills and knowledge in conducting high-quality financial audits according to ISSAIs. The workshop started by  providing an overview of the ISSAI requirements and describing the proposed “Solomon Islands Methodology” (S.I.M). Participants then conducted an assessment of the existing audit practice using the iCAT-FA[1] tool,  identified gaps, and suggested improvements to the SIOAG’s audit methodology.   This resulted in an update and refinement of the audit practice including giving the audit methodology an acronym “S.I.M” which stands for “Solomon Islands Methodology”.  The productive discussions at the workshop was a catalyst for some excellent insight that resulted in the development of the TeamMate template under the new Solomon Islands Methodology. 

The impact of the COVID-19 pandemic affected the second week of the workshop. A  needed COVID-19 SAI awareness meeting, compulsory for all staff, was held and presented by the Deputy Auditor-General, Ms. Rachel McKechnie. Also,  the PASAI’s Director Technical Support was recalled back to Auckland, two days earlier than planned.  Despite the unexpected developments, SIOAG capable team were highly motivated to continue the workshop, under the remote guidance of the Director Technical Support,   for the remaining two days.  An excellent outcome amidst adversity - highlighting the excellent work ethic of the SIOAG staff and their commitment to take ownership and  strive towards audit quality.

Learning from the first rollout of this program in SAI Tuvalu, the experience and lessons learned helped inform the approach for SAI Solomon Islands.  The understanding of the use of TeamMate as a tool within the audit practice will inform the approach to be rolled out in other SAIs that use Teammate, such as Fiji,  Papua New Guinea, Samoa, Tonga and Vanuatu  – all of whom are dedicated to working towards high-quality audits in compliance with ISSAIs.

Following this intervention, a quality assurance peer review will be conducted by participating SAIs in this regional program to ascertain whether the learnings from the workshop have been applied to the FSGs audit and the objective of this programme has been achieved.

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Background:

This program is part of a roadmap for PASAI and its member SAIs to give full effect to the Strategic Priority 3 (SP3) of PASAI’s Long Term Strategy 2014-2024 (“Strategy”), for the second half of the Strategy’s term (i.e. from 2019 to 2024).  The Roadmap is part of the PASAI approach to SAI Support for 2019-2024 which was presented to the Government Board in August 2019.   In particular, this program will focus on building sustainable capacity for SAIs to enable them to conduct audits according to the International Standards of Auditing according to their authoritative standards (that is: ISSAIs or ISA).   Furthermore, other PASAI programs will contribute to the high quality of audits to ensure sustainability within the SAI and also highlights the interdependencies between PASAI Strategic Priorities. The need for this program is driven by the SAI Needs that were obtained during the 2019 PASAI Congress and through ongoing dialogue with the PASAI Secretariat. 

[1] ISSAI Compliance Assessment Tool for Financial Audit (iCAT-FA)

Refer to full MEDIA RELEASE DOCUMENT Click on this link

Contact information:

1.       Mr. Tiofilusi Tiueti, Chief Executive PASAI, Auckland, New Zealand. E: Tiofilusi.tiueti@pasai.org

Website: www.pasai.org

 2.       Mrs. A’eau Agnes Aruwafu, Director Technical Support PASAI, Auckland, New Zealand. E: agnes.aruwafu@pasai.org P:+64 9 304 1275

Auditor-General of Solomon Islands & Workshop participants & PASAI Director Technical Support [in front of SAI office]

PASAI’s 22nd Governing Board meeting 27 to 28 February 2020

The 22nd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting was held in Auckland, New Zealand from 27 – 28 February, 2020. Mr. Ajay Nand, Auditor-General of Fiji is the current Chairperson of the PASAI Governing Board. PASAI development partners from MFAT, DFAT, the European Union and the World Bank attended and also the PASAI Secretariat staff as observers. Governing Board member details can be found here: https://www.pasai.org/pasai-governing-board

The Governing Board discussed strategic, governance, and operational issues which included the proposed PASAI’s Operational Plan 2020/21, related budget and updates to operations, policies and procedure. PASAI’s proposed programs designed in response to SAI member needs were commended and endorsed. A new approach to embed monitoring and evaluation in program delivery and design was also commended.

The PASAI Secretariat express their gratitude to the Governing Board members for their ongoing support, and acknowledge the development partners for their continued support of PASAI and its work in the region.

Mr Ajay Nand opens the Governing Board meetings and welcomes members and observers

L-R: Ms Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Mr John Ryan (Secretary-General, New Zealand Controller & Auditor-General), Mr Ajay Nand (Chairperson, Fiji Auditor-General), Mr Satrunino Tewid (Incoming Chair, Palau Public Auditor).

The 22nd Governing Board meeting in session

The 22nd Governing Board meeting in session

SAI KIRIBATI STRIVES TO ENHANCE AUDIT PRACTICE

PRESS RELEASE

Tarawa, Kiribati (25 October 2019) – Recognizing the importance of achieving high quality audits and compliance with international standards is key to an effective, efficient and timely audit system.

In a recent audit analysis, the Kiribati Audit Office underwent a review of their audit methodology by the Pacific Supreme Audit Institution (PASAI).

This review follows the successful SAI Performance Measurement Framework (PMF) assessment that was completed for Supreme Audit Institution (SAI) Kiribati in September, and the preliminary results provided useful input.

The ‘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 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).

Following the two-week SAI support, the Auditor General, Eriati Manaima said the program was useful in setting a refined methodology for his office. 

 “This support programme has been useful because it is refining our audit approach to strive towards conducting quality audits according to International Standards of Supreme Audit Institutions (ISSAIs),” said Manaima.

He added, “The requirement for the office to also comply with ISSAIs is prescribed in the current Audit Act.   However, we need more efforts to work on our new methodology and are fortunate to have PASAI provide that ongoing technical support.”

The support was provided by PASAI Director of Technical Support, A’eau Agnes Aruwafu, who assessed the audit methodology that exists through assisting an audit team to complete the audit of a Kiribati State Owned Enterprise throughout the audit process, from the pre-engagement phase, planning, fieldwork and to the reporting phase. 

PASAI’s Chief Executive Mr Tiofilusi Tiueti said “This audit exercise in Kiribati is a pilot programme and the lessons learned from the approach will provide useful input into supporting other SAIs that are striving to achieve high quality of audits.”

The two-week exercise in Kiribati provided the basis to familiarise with the existing audit practice and determine an approach to refine the audit methodology for the conduct of financial audits. This technical support will continue remotely until the audit report is completed to ensure the refined audit methodology is being followed and the opportunity to provide mentoring and training throughout this audit.

Contact information:

1.       A’eau Agnes Aruwafu Director Technical Support, PASAI Secretariat Office in Parnell, New Zealand.  E: agnes.aruwafu@pasai.org; Tel: +64 9 304 1275,

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

Download Press Release here

Link to the Online Press Release (www.pasai.org)

Photo: The Kiribati Audit Office Audit team and Auditor General Mr Manaima (Far Right) and PASAI Director Technical Support A’eau Agnes Aruwafu (2nd from Left)