IT security a priority for national, state and territorial audit offices in the Pacific

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is providing national, state and territorial audit offices (SAIs) with an essential foundation for safe information technology (IT) operations.

SAIs play an important role in the management of public finances in their jurisdictions and require strong IT policies, processes and standards to ensure the security of their information.

As part of this programme, PASAI is making a comprehensive package of 14 IT policies available to all of its member SAIs in the Melanesian, Micronesian and Polynesian sub-regions. They include guidelines on asset management, operational security and cloud use.

To provide practical advice around implementing these policies, PASAI, supported by cyber security service providers InPhySec, will deliver three online regional workshops.

Twenty-seven participants (13 female, 14 male) from 11 SAIs (in the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Yap State, Fiji, Guam, Kiribati, Palau, the Marshall Islands, Tonga, Tuvalu and Vanuatu) will participate in the workshops which start today.

Last year, to better understand the challenges for SAIs in the region, PASAI did a comprehensive IT needs assessment of Pacific Island SAIs. It identified several areas where improvements could be made to strengthen IT systems in the region. This programme addresses one of the primary recommendations to come out of that assessment.

Senior Advisor at the Office of the Secretary-General of PASAI, Nicole Ayo von Thun, explained that PASAI’s Learning Platform offers pre-course reading, post course FAQs and the opportunity to have ongoing dialogue with the workshop facilitators.

“The training will include best practice guidance, the chance to engage with cyber security professionals and the ability to share experiences with other participants,” she said.

Aimed at those who have responsibility for IT and physical security, their supervisors and key decision makers at the SAI, the training will enable staff to implement the policies, processes and standards into their individual operating environments.

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:

Nicole Ayo von Thun, Senior Advisor Office of the Auditor-General, New Zealand
E: Nicole.AyovonThun@oag.parliament.nz P: +64 21 222 6302

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University partnership to build government financial audit capabilities in the Pacific

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is collaborating with the University of the South Pacific (USP) to deliver a series of online workshops on accounting and reporting standards for government auditors, starting today.

Twenty participants (16 female, four male) from seven government audit offices (in the Cook Islands, Fiji, Kiribati, Samoa, Solomon Islands, Tonga and Tuvalu)  will participate in seven online workshops on the International Public Sector Accounting Standards (IPSAS) and the International Financial Reporting Standards (IFRS).

The training aims to bring staff at public audit offices up to date with IPSAS and their applications to the government financial reporting framework.

The sessions will include discussions on the standards as well as practical exercises and case studies to illustrate their application. Additionally, consultation sessions of up to two hours will be available to each participating audit office on a needs basis throughout the workshop series which runs until 7 December 2022.

The facilitation team includes PASAI’s Director (South Pacific), Meresimani Vosawale-Katuba, and from the USP’s School of Accounting, Finance and Economics, Dr Nacanieli Rika, Dr Folototo Seve, Dr Ilimotama Cawi and Professor Arvind Patel.

On an intended training outcome, Ms Vosawale-Katuba said, “When SAI staff conduct audits in accordance with international financial and auditing standards that helps to support the government in its decision-making through reliable and transparent financial reporting.”

Building the capacity of its member SAIs to effectively audit financial statements is fundamental to PASAI’s overarching goal of improving accountability and governance in the Pacific region.

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:

Meresimani Vosawale-Katuba, Director – South PASAI
E: Meresimani.VosawaleKatuba@pasai.org P: +64 9 304 1275

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Course aims to enhance strategic audit coverage of government sectors in the Pacific

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is aiming to improve the quality and effectiveness of audits Pacific Island SAIs conduct with government audit staff training that starts today.

The course on the strategic planning of compliance and performance audits will provide auditors with the tools and techniques to identify, prioritise and select audit topics with a strategic and systematic approach while considering all sectors, areas of risk in government and matters of public interest.

PASAI Chief Executive, Esther Lameko-Poutoa, opened the workshop reminding participants that, “The effectiveness of a SAI in holding government to account in its use of public finances depends on the quality of the audit.

“The SAI must work in partnership with Parliament and the executive government and make use of audit findings and recommendations to influence positive change.”

Thirty-four participants (18 female, 16 male) from 10 government audit offices (in the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Yap, Fiji, Kiribati, the Marshall Islands, Papua New Guinea, Samoa and Tuvalu) will participate in four, part-day online workshops held on 5, 6 and 12 October and 1 November 2022.

Independent assessments of 20 SAIs in the region revealed many of them have not considered a wide variety of issues or sectors when selecting audit topics for compliance and performance audits.

Sinaroseta Palamo-Iosefo (Director – Practice Development, PASAI) and Meresimani Vosawale-Katuba (Director – South, PASAI) will facilitate the workshops. Doris Flores Brooks (Director – North, PASAI), will moderate a panel discussion of experts sharing insights into selecting audit topics and planning work.

Ms Palamo-Iosefo explained, “A SAI should have a process for selecting audit topics in a meaningful manner, enabling it to focus audits on significant issues and cover the various sectors in government operations.

“In this way, a SAI can prioritise resources and report findings on areas that are relevant to the country and of interest to the public.”

This capacity development course is spread over a month so participants can practise, document and present their processes for feedback.

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:

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

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PASAI 31st Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 31st Governing Board meeting online on 23 September 2022.

Sairusi Dukuno, Acting Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting also attended by John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and Esther Lameko-Poutoa, Chief Executive PASAI, among other members and staff.

Ms Lameko-Poutoa provided an overview of the Secretariat’s work during July and August 2022 aligned to its five Strategic Priorities.

Her report included:

• SAI independence strategy planning with SAIs,

• stakeholder engagement toolkit release among related workshop for staff at 10 SAIs,

• continued consultant support to complete the Financial Statements of Government audits of two SAIs while working with the remaining issues,

• completion of the first phase of this financial year’s leadership programme for SAI heads and senior staff, and

• technical assistance to design and implement strategic plans and performance monitoring systems for four SAIs.

The Governing Board endorsed the Annual Report and Financial Statements for presentation at the Annual General Meeting of PASAI Incorporated, held later that day.

Agenda items also included endorsement of a project plan to develop PASAI’s next Strategic Plan, with work beginning at the Governing Board’s next meeting set for 24 and 25 November 2022.

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.

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Contact information:

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

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PASAI bids a fond farewell to Tiofilusi Tiueti

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is announcing the imminent departure of a well-respected member of the Secretariat, Tiofilusi Tiueti, who leaves his role to become the Minister of Finance for the Government of Tonga.

Mr Tiueti’s final day coincides with the next meeting of the PASAI Governing Board on Friday 23 September 2022.

Having joined the Secretariat as its Chief Executive in 2015, Mr Tiueti led the development of the new BLUE (Build, Liaise, Undertake, Evaluate) SAI delivery approach and the signing of new funding agreements positioning PASAI to move forward with certainty. More recently, Mr Tiueti has served as PASAI’s Director – Technical Support.

PASAI Chief Executive, Esther Lameko-Poutoa, reflected on Mr Tiueti’s contribution saying, “Tio has been a tireless advocate for effective public finance management, SAI independence and audit quality on regional and international stages.”

Mr Tiueti said it has been a great honour to make a difference for SAIs in the Pacific, adding, “The experience gained from PASAI and in working with INTOSAI regions and global bodies have prepared me well for my next endeavour.”

PASAI congratulates Mr Tiueti and wishes him all the success in his new role and future ventures. May he remain an asset to his country and the Pacific region.

Tiofilusi Tiueti

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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

Engaging stakeholders key to creating audit impact

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on Effective Stakeholder Engagement under its Communications Programme. Forty staff (24 female, 16 male) from public audit offices in FSM National, FSM Pohnpei, FSM Yap, Guam, Palau, Papua New Guinea, Samoa, Solomon Islands, Tuvalu and Vanuatu will participate in three part-day workshops from 19 to 20 and 22 July 2022.

PASAI has developed the course to strengthen organisational capability to effectively engage, communicate and improve relationships with key stakeholders including citizens, civil society organisations (CSOs), and the legislative, executive and judicial branches of government.

PASAI Consultant, Gurdip Bhambra, is leading the workshops having worked with many SAIs internationally including in the Pacific. He is formerly of the National Audit Office of the United Kingdom.

Mr Bhambra explained, “The course focuses on how to effectively engage with stakeholders to communicate audit objectives, findings and recommendations to all stakeholders.

“We will provide participants with the resources to enable their stakeholders to gain an increased understanding of the role and responsibilities of the SAI as an independent auditor of the public sector,” he said.

PASAI Director Monitoring, Evaluation and Reporting, Annie Subactagin-Matto, added, “This workshop aims to improve SAI PMF scores for Domain F: Communication and Stakeholder Management, and to achieve greater impact and visibility of a SAI's work and demonstrate its value to the lives of citizens in the Pacific."

The PASAI Stakeholder Engagement Toolkit will be launched during the course. It and other supplementary material containing relevant templates and processes are to guide participants in effectively communicating with different stakeholder groups.

The workshops will include guest speakers from regional audit offices and PASAI staff who will share experiences, explain best practice examples and facilitate discussion among participants.

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

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Contact information:

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

PDF version of this media release

PASAI 30th Governing Board meeting

27 June 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 30th Governing Board meeting online on 23 June 2022. Sairusi Dukuno, Acting Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, reported on the progress of work in achieving the PASAI Strategic Plan 2014–2024 up to 31 May 2022. She focused on activities performed from March to May under each strategic priority area including the following:

• advocacy for SAI independence at the regional level

• progress on this year’s Accountability and Transparency study

• the final review of the audit issues report project

• progress of the financial statements of governments audits and others to advance audit quality

• internal quality assurance process underway for the Performance Measurement Framework (PMF) assessment of SAI Palau and

• various contributions to international meetings, fora, webinars and the CAROSAI Congress.

The Governing Board discussed the operational plan for the coming financial year. The plan and its proposed budget were both approved.

Agenda items also included an update on the status of the 23rd PASAI Congress, expected to take place predominantly in-person for the first time in four years, in Palau next February.

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 Kina Peter (Public Auditor of the Northern Mariana Islands) and the Secretariat recognises her 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 this media release

Partnership delivering public finance management training

28 April 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) and the United Nations Development Programme (UNDP) are partnering to provide public finance management (PFM) refresher training to Pacific public auditors.

Forty-one participants (25 female, 16 male) from seven supreme audit institutions (SAIs) in the Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Yap, Samoa, Solomon Islands and Vanuatu have registered to participate in two, part-day workshops from 28 to 29 April 2022.

The course is for junior staff who might never have had the opportunity to learn about the basic principles of PFM and the more senior staff who would like to reflect on their past engagement with the budget cycle and how their SAI fits in it.

The online training will cover how SAIs’ audit work interacts with the frameworks, institutions and processes of the PFM system with a specific focus on oversight and accountability, entry points and rationale.

PASAI Chief Executive, Esther Lameko-Poutoa said, “This course will give participants an introduction to the basic principles of PFM which would be useful in designing appropriate audit methodology when auditing the financial statements of government including the independent external scrutiny of government expenditure in line with the budgets approved by parliaments.”

UNDP Team Leader for Effective Governance, Revai Makanje Aalbaek, added, “Public finance is often an intimidating term and actors outside the ministries of finance tend to assume they lack legitimacy when engaging on the topic.

“Understanding how oversight agencies such as the Auditor General fits into the frameworks and processes is a first step to build confidence of the auditors to engage throughout the cycle of the budget.

“The Public Finance Modules were developed by UNDP to ensure that all stakeholders are equipped with the basics and see where their technical contribution fits,” she said.

The course is organised by the UNDP Strengthening of Public Finance Management and Governance in the Pacific (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, SAIs and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight.

This PFM Project is funded by the European Union and implemented by UNDP in collaboration with PASAI and the Pacific Islands Association of Non-governmental Organisations (PIANGO).

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

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Contact information:

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

PDF version of this media release

PASAI 29th Governing Board meeting

7 March 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 29th Governing Board meeting online on 4 March 2022. Grant Hehir, Auditor-General Australian National Audit Office (ANAO) and past Chair of the PASAI Governing Board chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, outlined work aligned to PASAI’s five Strategic Priorities that had occurred since the last meeting. Her report included progress on the operational plan, Secretariat operations and a financial report outlining programme spend and other expenditure till date.

Members of the Governing Board received an update on the Accountability and Transparency Study and on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements. A review of existing PASAI policies was also completed, with the Chief Executive presenting any changes to existing policies.

The Governing Board celebrates International Women’s Day 2022

The Governing Board expressed their support for the upcoming International Women’s Day 2022 (8 March) and their ongoing commitment to promoting gender equality and equal employment opportunities in the Pacific region. In support of the Secretariat’s social media campaign, Board members adopted a crossed armed stance in conjunction with the 2020 theme #breakthebias.

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.

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Contact information:

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

PDF version of this media release

PASAI 28th Governing Board meeting

29 November 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 28th Governing Board meeting online on 26 November 2021. Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, outlined work aligned to PASAI’s five Strategic Priorities that had occurred since the last meeting. Her report included:

• recent SAI independence workshops for SAIs FSM National, Guam, the Marshall Islands, Papua New Guinea, Samoa and Solomon Islands to inform, encourage and promote possible avenues to address gaps in independence,

• continued work to improve the quality and timeliness of Financial Statements of Government audits with the challenges of both addressing audit backlogs and completing current audits with COVID-19 disruptions,

• progress on SAI Performance Measurement Framework (PMF) assessments noting the completion of the report for SAI Northern Mariana Islands, and

• recruitment of a pool of technical advisers to build SAI capability and set up best-practice procedures across the PMF’s broad domains.

Members of the Governing Board created a subcommittee to consider and approve a theme and countries of focus for the fourth PASAI Accountability and Transparency Study in 2022.

The Governing Board agreed to an investment in an auditing software upgrade for some SAIs in the region.

Agenda items also included an update on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, together with the Board and the Secretariat, celebrated the enhancement of SAI Tonga’s independence with recent amendments to the Constitution of Tonga. He acknowledged the hard work of Sefita Tangi, Auditor-General of Tonga, and Tiofilusi Tiueti, Director Technical Support PASAI, for their sustained contributions in achieving this milestone.

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.

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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

Final chapter of comprehensive financial audit support programme starts in the Pacific

5 November 2021

Auckland, New Zealand: PASAI and the INTOSAI Development Initiative (IDI) today commence a final round of workshops to enhance financial audit capabilities in the Pacific region.

Two senior auditors from the supreme audit institution (SAI) in Samoa will participate in online workshops from 5 to 6 and 8 November 2021. Ten staff (four female, six male) from the SAI in Tonga participated in similar workshops from 13 to 15 September 2021.

The workshops are part of a six-month programme of capability-building support to conduct Financial Statements of Government (FSG) audits in accordance with the International Standards of Supreme Audit Institutions (ISSAIs).

Staff from SAIs in Fiji, Kiribati, Papua New Guinea, Solomon Islands, Tuvalu and Vanuatu participated in earlier rollouts of this programme.

IDI Senior Manager, Karma Tenzin, will again facilitate the workshops supported by PASAI Director Technical Support, Tiofilusi Tiueti.

Mr Tenzin explained, “The intervention will utilise PASAI resources and our Financial Audit ISSAI Implementation Handbook to adapt ISSAI-compliant audit methodology, conduct FSG audits, support Quality Assurance (QA) review and provide ongoing virtual technical assistance”.

PASAI and IDI will jointly conduct an FSG audit QA review workshop for all eight participating SAIs in March 2022.

SAIs Tuvalu and Fiji will peer review SAIs Tonga and Samoa’s FSG audits next year, respectively. Other participating SAIs will follow the same process with each other’s audits to provide extra assurance of ISSAI compliance.

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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Contact information:

Tiofilusi Tiueti, Director Technical Support PASAI, Auckland, New Zealand
E: Tiofilusi.tiueti@pasai.org P: +64 9 304 1275

PDF version of this media release

Financial and performance auditors to benefit from mixed approach to report writing training

20 October 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a course on report writing skills for auditors from 27 October 2021. This course builds on the popular two-day PASAI Report Writing workshops run in December 2020.

The course incorporates proven blended learning principles and consists of video tutorials, ‘live’ workshops and practical exercises to be completed by participants. Programme material will include examples and best practice guidance from the Office of the Auditor-General, New Zealand.

Sarah Markley (Deputy Secretary-General, PASAI) and Nicole Ayo von Thun (Senior Advisor, International Engagement, Office of the Auditor-General New Zealand) will facilitate the workshops and moderate the feedback on participant coursework.

They will be joined in the ‘live’ workshops by financial auditors, performance auditors, and report writing experts from SAI New Zealand’s Communications and Engagement Team.

Sarah explained the course’s blended learning approach, “The course is designed to encourage active participant engagement at a number of stages throughout the course, both in live workshops and through activities on PASAI’s Learning Platform.

“This will help participants to build report writing capabilities and improve writing standards at their SAI,” she said.

The course aims not only to give participants the knowledge and skills to produce high quality reports, but also to improve their written communication with key stakeholders, such as Parliament/the Legislature, those charged with governance and the media.

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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Course overview video

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

Tailored interventions to strengthen SAI performance in the Pacific

28 September 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is continuing its programme of strengthening SAI performance with training tailored to the Congressional system of public auditing starting today.

Seventeen participants (seven female, 10 male) from seven SAIs (Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Guam, and Palau) will participate in three part-day online workshops from 28 to 30 September 2021.

This training is part of a broader programme aiming to improve the effectiveness and capabilities of 20 SAIs in PASAI’s Polynesian, Melanesian and Micronesian subregional member groups, as evaluated by the six ‘domains’ of the SAI Performance Measurement Framework (PMF).

PASAI Director Practice Development, Sinaroseta Palamo-Iosefo, will facilitate the workshops covering the following four domains:

• B – Internal Governance and Ethics

• D – Financial Management, Assets and Support Services

• E – Human Resources and Training

• F – Communication and Stakeholder Engagement

Ms Palamo-Iosefo explained the need for the training, stating, “SAI PMF provides SAIs with an objective basis for demonstrating their ongoing relevance to citizens and other stakeholders and serves as an invaluable tool for obtaining and maintaining support for capacity development efforts”.

Course participants have been able to access and complete pre-training activities on PASAI’s Learning Platform since last Monday 20 September 2021 to prepare them for the live webinars.

PASAI will facilitate another set of tailored online workshops for 10 Pacific SAIs under the Parliamentary system (the Cook Islands, Fiji, Kiribati, Nauru, Papua New Guinea, Samoa, the Solomon Islands, Tonga, Tuvalu and Vanuatu) from 27 to 29 October 2021.

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:

Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand

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

PDF version of this media release

PASAI adds two new directors to its team

22 September 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is welcoming two more directors to its Secretariat team, one focussing on SAIs in the North Pacific and the other on SAIs in the South Pacific.

Doris Flores Brooks will be based in Guam as PASAI’s new Director (North) from next Monday 27 September 2021. Meresimani Vosawale-Katuba will be based in Fiji as PASAI’s new Director (South) from the following Monday 4 October 2021.

Doris Flores Brooks

Meresimani Vosawale-Katuba

Ms Flores Brooks is a Certified Public Accountant, former Guam Senator, university lecturer and as the former Public Auditor of Guam, is certainly no stranger to PASAI. She has even been the Chairperson of PASAI’s Governing Board.

Most recently Ms Flores Brooks was on Guam’s rate-setting Public Utilities Commission and the President’s Advisory Commission on Asian Americans and Pacific Islanders.

Ms Vosawale-Katuba joined SAI Fiji as an assistant auditor, working her way up over 13 years to, most recently, act in the role of Manager Performance Audit Services. She also established and led the Quality Assurance Unit.

Ms Vosawale-Katuba brings experience in developing manuals, policies and guidelines; conducting training presentations; and carrying out quality assurance reviews of financial audits and performance audits. She was on a global panel of QA reviewers for the INTOSAI Development Initiative / ASEAN Supreme Audit Institutions Financial Co‐operative Audit.

PASAI Chief Executive, Esther Lameko-Poutoa, is confident PASAI’s members will soon benefit from these appointments.

“These women will bring a depth of auditing best-practice knowledge and regional insights to the Secretariat,” she said.

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

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Contact information:

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

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

PDF version of this media release

PASAI 27th Governing Board meeting

13 September 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 27th Governing Board meeting online on 10 September 2021.

Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting. Esther Lameko-Poutoa, Chief Executive PASAI, accompanied other Auckland-based Secretariat staff who all attended virtually from their homes during another mandatory government lockdown. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and other Wellington-based staff were able to join from their office.

Ms Lameko-Poutoa provided an overview of the Secretariat’s work during July and August 2021 aligned to its five Strategic Priorities.

Her report included:

• recent SAI independence workshops for SAIs Cook Islands and Kiribati,

• continued work to improve the quality and timeliness of Financial Statements of Government audits,

• progress on SAI Performance Measurement Framework assessments, and

• recent training on environmental auditing and the United Nations Sustainable Development Goals organised in collaboration with the Working Group on Environmental Auditing.

Members of the Governing Board raised and discussed the issue of SAI independence. PASAI resolved to work with development partners and regional leaders to advocate for strengthened SAI independence to complement the efforts of its members.

The Governing Board endorsed the Annual Report and Financial Statements for presentation at the Annual General Meeting of PASAI Incorporated, held later that day.

Agenda items also included the findings and recommendations from the assessment of the technological setup of 20 PASAI members and an update on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements.

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.

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Contact information:

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

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

PDF version of this media release

Pacific SAIs ready to conduct pandemic-related audits

7 September 2021

Auckland, New Zealand: Eight auditors (6 female, 2 male) from supreme audit institutions (SAIs) in the Solomon Islands and Tuvalu are participating in the INTOSAI Development Initiative (IDI) global cooperative compliance audit on the ‘Transparency, Accountability and Inclusiveness of the use of emergency funding for COVID-19’ (TAI audits).

IDI is delivering the initiative using an integrated education and audit support framework consisting of four main components: education, social learning, other resources and audit support.

PASAI’s Director Practice Development and two auditors—one each from the SAIs in Samoa and Tonga—are also playing important roles in the initiative. They are facilitating some of the online education and will mentor the SAIs throughout the audit process.

The global cooperative audit includes more than 20 SAIs from the African, Asian, Caribbean and European regions. It commenced in June 2021 and is expected to be completed by the end of this year. SAIs are currently in the planning phase and will commence the audit fieldwork in September.

The participating SAIs had the option to select either emergency public procurement, socio-economic packages or the vaccine rollout as the focus of the audit based on their country context and priorities.

TAI audits aim to contribute to:

• enhancing transparency, accountability, and inclusiveness in the use of emergency funding for COVID-19

• setting up of more transparent, accountable, and inclusive frameworks for public spending during emergencies in the future

• strengthening the allocation and utilisation of emergency funding to reach those who are furthest behind and

• prioritising vulnerable sections of society who are disproportionately affected by the pandemic.

To date, nine (of 11) workshops have been delivered covering the key concepts and considerations for a TAI audit and how these concepts are integrated in the normal audit process, from planning through to reporting. SAIs are taking an agile approach and determining a manageable audit scope to ensure impactful, realistic and timely recommendations are provided to audited entities.

PASAI acknowledges the support of the IDI, 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:

Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand

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

PDF version of this media release

Executive leadership training customised to the needs of Pacific SAI Heads

4 August 2021

Auckland, New Zealand: An 18-month long leadership programme arranged by the Pacific Association of Supreme Audit Institutions (PASAI) for SAI Heads in the Pacific starts today.

Thirty-two SAI Heads and established second-tier leaders identified as likely future SAI Heads (nine female, 23 male) from all 20 SAIs in PASAI’s Polynesian, Melanesian and Micronesian subregional member groups will participate in the online programme.

The goal of the programme is to empower SAI Heads to perform internal leadership responsibilities more effectively and to be more successful as leaders and influencers in their public financial management and public sector governance systems.

PASAI Chief Executive, Esther Lameko-Poutoa, acknowledged the training gap being filled by the programme, “While PASAI has facilitated comprehensive audit training to SAI staff which sometimes included SAI Heads, there has been limited activity focused on the unique leadership challenges for those in that role”.

The training provider, Beasley Intercultural, has delivered customised executive coaching programmes to clients including the United Nations, the Australian National Audit Office and the University of Sydney.

Beasley Intercultural will work with SAI Heads throughout the delivery of the programme to adapt the content to address issues arising from the series of workshops and smaller group discussions.

Ms Lameko-Poutoa expanded, “Due to the need to operate independently, the role of the SAI Head is an inherently lonely one.

“We see great value in this cohort-based programme so SAI Heads can benefit from the mutual support and experience sharing that they cannot easily seek within their own jurisdictions”.

The programme will focus on:

• leading and establishing organisational culture

• people management

• organisational leadership

• managing and developing stakeholder relationships

• tackling challenges and maintaining a long-term view.

Founder, CEO and project overseer, Tamerlaine Beasley, summarised the coaching team’s credentials when the programme was revealed at PASAI’s recent Congress, “Our team are going to be coming to you with deep experience and understanding of working in the Pacific and with leaders like yourselves … and they’re going to be drawing on that experience and expertise to make sure that what we’re talking about is nuanced and relevant to your world and context”.

The programme will cover topics including organisation dynamics, building trust and influencing, strategic goals, performance monitoring, succession planning, managing conflict and negative publicity, responding to political change, gender equality, managing diversity and creating an inclusive culture.

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

Workshops to enhance environmental audit capabilities

29 July 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) and the Regional Working Group on Environmental Auditing (RWGEA) are giving Pacific auditors an introduction to environmental auditing and the United Nations Sustainable Development Goals (SDGs) from an environmental perspective.

Fifty-six participants (38 female, 18 male) from supreme audit institutions (SAIs) in American Samoa, Australia (national office), Chuuk, Fiji, French Polynesia, FSM National, Guam, Kiribati, Kosrae, New South Wales, New Zealand, the Northern Mariana Islands, Pohnpei and Tonga will participate in two part-day online workshops from 29 to 30 July 2021. A representative from one of PASAI’s development partners will also observe.

The sessions on both days include pre-recorded videos by Dr Vivi Niemenmaa (Secretary General, INTOSAI Working Group on Environmental Auditing) and live ‘Q and A’ sessions with Sinaroseta Palamo-Iosefo (Director Practice Development – PASAI) and Jonathan Keate (Senior Solicitor Sector Manager – Office of the Auditor-General of New Zealand).

SAIs play an important role in providing Parliament and members of the public with credible information on the effectiveness of government programmes that aim to improve environmental outcomes and make a difference in the lives of citizens.

In the past, PASAI members have participated in RWGEA meetings to share knowledge and experiences in environmental auditing. PASAI members have also conducted environmental audits as part of PASAI’s cooperative audit programme and more recently, an audit on SDG preparedness.

Mr Keate, who is the RWGEA Coordinator, encouraged participants to discuss current or planned environmental auditing activities saying, “The PASAI Secretariat and I are here to provide support”.

The training is targeted at performance auditors and those in management positions who manage environmental and/or performance audits in the SAI.

Ms Palamo-Iosefo said, “Although environmental auditing is much like other performance auditing, the workshops will cover specific elements relevant to environmental auditing and provide an overview of the concept of sustainable development, the global sustainability processes from 1992 onwards and the United Nation’s Agenda 2030”.

Workshop participants will discover how SAIs around the world have approached the SDGs, find out how SAIs can contribute to the follow-up and review process of the SDGs and learn about the relationship between environmental issues and SDGs through relevant audit cases and international examples of cooperative audits.

Following the workshops, auditors should be able to integrate the SDGs into their organisational planning and auditing.

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

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Contact information:

1. Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand

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

2. Jonathan Keate, Senior Solicitor Sector Manager Office of the Auditor-General, Wellington, New Zealand

   E: jonathan.keate@oag.parliament.nz P: +64 4 917 1544

PDF version of this media release

Programme pushes Pacific Island supreme audit institutions closer to independence

27 July 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of coaching sessions to SAIs to developing processes and procedures to achieve independence.

SAI Heads and senior staff in charge of policy formulation and strategy from 20 SAIs in PASAI’s Polynesian, Melanesian and Micronesian subregional member groups will actively participate in this programme, which starts tomorrow and extends well into 2022.

PASAI directors will facilitate customised workshops for each SAI and start by explaining the SAI’s external assessment on independence under the SAI Performance Measurement Framework (PMF) which includes scores on different aspects of independence.

Cumulative SAI PMF results for SAIs in the Pacific indicate some score poorly on the legal framework underpinning their independence and in practical, organisational matters of independence. The scores are worse still for the independence of SAI Heads and staff (transparency of appointment and susceptibility of removal) and financial independence (having a sufficient budget and the ability to allocate it appropriately).

The participants will discuss their options to progress an independence strategy that addresses the issues identified in the SAI PMF assessment.

PASAI will also collect information from the SAIs to confirm progress of their independence initiatives and may arrange for a short-term consultant to assist the SAI in the implementation of an independence strategy or review of their legal framework.

PASAI Chief Executive, Esther Lameko-Poutoa, explained, “The greater the independence of a SAI, the more likely it will be able to strengthen parliamentary scrutiny and effectiveness of the public sector, improve public service delivery and deter fraud in public administration”.

Former Secretary General of the International Organization of Supreme Audit Institutions declared the Lima Declaration of Guidelines on Auditing Precepts “is held to be the Magna Carta of government auditing”. It covers SAI independence in detail and states:

“Supreme Audit Institutions can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence.

“In their professional careers, audit staff of Supreme Audit Institutions must not be influenced by the audited organisations and must not be dependent on such organisations.”

It further emphasises that SAIs shall be:

• provided with the financial means to enable them to accomplish their tasks;

• entitled to apply directly for the necessary financial means to the public body deciding on the national budget; and

• entitled to use the funds allotted to them under a separate budget heading as they see fit.

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:

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

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

2. 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’s 23rd Congress streamed across the globe

5 July 2021

Wellington, New Zealand: More than 100 people from locations around the world registered to attend PASAI’s first virtual Congress between 22 and 24 June 2021.

COVID-19 travel restrictions prevented Palau from hosting Congress in 2020 as originally planned. So this year PASAI members agreed the New Zealand Office of the Auditor-General (SAI NZ) would host it virtually from Wellington, New Zealand.

SAI NZ rose to the challenge of hosting Congress in a purely online format. The Congress platform allowed for live video crosses to presenters in North America and Australasia, pre-recorded videos submitted by eminent speakers from Africa and the Pacific, break-out discussion sessions in separate online ‘rooms’ and even short, randomly chosen networking sessions between participants.

The hosts were still able to create a sense of place for participants, with heartfelt opening and closing ceremonies filmed from the significant Māori Affairs Committee Room, Māui tikitiki-a-Taranga, in New Zealand’s Parliament House.

The online format enabled an exceptional array of distinguished guests and keynote speakers to participate. Attendees heard from:

• the Right Honourable Trevor Mallard, Speaker of the House of Representatives, New Zealand;

• the Honourable Aupito William Sio, Minister for Pacific Peoples and Associate Minister for Foreign Affairs;

• the Right Honourable Helen Clark, former Prime Minister of New Zealand (1999–2008) and former Administrator of the United Nations Development Programme (2009–17);

• Ed Olowo-Okere, Director Governance Global Practice at the World Bank Group, Washington DC;

• Tsakani Maluleke, Auditor-General of South Africa;

• Doris Flores Brooks, former Public Auditor of Guam;

• Lyn Provost CNZM, former Auditor-General of New Zealand;

• the Honourable Dr Pohiva Tuʻiʻonetoa, Prime Minister of Tonga and former Auditor General;

• Kevin Brady, former Auditor-General of New Zealand; and

• Dr Siouxsie Wiles, Associate Professor at the University of Auckland and New Zealander of the Year.

With half of the speakers presenting live, Congress attendees enjoyed the active discussions with John Ryan, PASAI Secretary-General and Auditor-General of New Zealand, as well as being able to engage with the speakers by submitting their own questions through the platform.

“COVID is a reset – it’s not going to be ‘back to normal’. Despite all our challenges, we have a really strong past that we’re standing on and we’re extremely well positioned to take ourselves forward,” Mr Ryan said, reflecting on the support conveyed by SAI heads, development partners and regional partners throughout the Congress.

The theme of the three-day Congress was ‘Impact through leadership’, which enabled SAI Heads to discuss leadership opportunities and challenges they have experienced during the pandemic. SAI Heads also heard about effective communication strategies for creating audit impact with key stakeholders like the public.

PASAI released a communiqué after the event and looks forward to the next Congress hosted by SAI Palau.

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 EU and the United Nations Development Programme (UNDP).

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Contact information:

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

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

A snapshot of photos from the 23rd PASAI Congress:

‘Haere Mai’ (welcome song) by the Office of the Auditor-General (New Zealand) Leadership Team, Waiata Group and PASAI Secretariat.

Live broadcasting from the New Zealand Office of the Auditor-General’s Wellington office.

View from the facilitators table, with a sneak peek behind the scenes.

Composite of Day 1 speakers, including the Right Honourable Trevor Mallard, the Honourable Aupito William Sio, and the Right Honourable Helen Clark.

Composite of Day 2 speakers, including Ed Olowo-Okere and PASAI Directors. The image of the emergency alert shows the alert that the team based in Wellington received midway through Day 2.

Composite of Day 3 panel discussion speakers, Tsakani Maluleke, Doris Flores Brooks, Lyn Provost CNZM, the Honourable Dr Pohiva Tuʻiʻonetoa and Kevin Brady.

Composite of screenshots from Dr Siouxsie Wiles’ presentation on Day 3.

PDF version of media release