Pacific Island auditors trained to strengthen government entity compliance

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

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

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

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

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

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

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

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

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Contact information:

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

PDF version of this media release

PASAI’s 35th Governing Board meeting

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

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

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

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

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

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

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges the support of its development partners, MFAT and the Australian Department of Foreign Affairs and Trade (DFAT).

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Contact information:

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

PDF version of this media release

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

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

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

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

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

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

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

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

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

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

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Contact information:

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

PDF version of this media release

Government auditing improvements mapped out in Tuvalu during PASAI visit

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

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

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

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

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

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

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

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

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

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

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

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

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Contact information:

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

PDF version of this media release

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

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

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

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

Twenty-one Pacific Island government audit office staff in Fiji for improved financial auditing

Suva, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is jointly providing in-person training to Pacific Island auditors to perfect the financial audits they perform on whole of government accounts.

Twenty-one staff (15 female, six male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, Kiribati, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu are participating in the five-day, face-to-face workshop from 5 to 9 June 2023.

Senior Manager from the INTOSAI Development Initiative, Karma Tenzin, and PASAI programme directors, Meresimani Vosawale-Katuba and Susana Laulu, are facilitating the programme focused on ensuring participating member SAIs can sustainably plan, execute and report on their government audits in accordance with international standards.

Following recent revisions to quality control standards for SAIs, PASAI Chief Executive, Esther Lameko-Poutoa, explained, “We expect this workshop will enable participants to design and implement bespoke systems of audit quality management with a focus on financial audits of governments.”

This training is part of a programme of capability-building support to conduct Financial Statements of Government (FSG) audits in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) that started in 2020.

Programme participants have since conducted FSG audits and performed quality assurance (QA) reviews on each other’s work.

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 34th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 34th Governing Board meeting online on 2 June 2023. Sairusi Dukuno, Acting Auditor-General of Fiji and Immediate Past Chair of the PASAI Governing Board, chaired the meeting.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand attended along with most other board members, PASAI Secretariat staff and representatives from the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Esther Lameko-Poutoa, Chief Executive PASAI, presented a comprehensive operational plan for the coming financial year. The Governing Board approved the plan and its proposed budget.

Members discussed at some length the recommendations from a draft independent evaluation of PASAI’s delivery against its current strategic plan. They also continued work on the development of a vision, mission and values to guide new priorities in its next strategic period.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges MFAT and DFAT 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

Navigating towards better public financial management after PASAI visits Papua New Guinea

Port Moresby, Papua New Guinea: Senior representatives from the Pacific Association of Supreme Audit Institutions (PASAI) spent five days in Port Moresby last week to help advance productive relationships between the Auditor-General’s Office (AGO) and other Papua New Guinean government agencies.

PASAI Chief Executive, Esther Lameko-Poutoa, and recently appointed Programme Director, Susana Laulu, met Auditor-General, Gordon Kega, in person for the first time to discuss how PASAI can support the AGO with its audit capabilities.

The AGO made arrangements for PASAI staff to meet with the parliament’s Public Accounts Committee (PAC) and its Secretariat to discuss the scrutiny of the audited financial statements of government, audit recommendations, the follow-up process and the importance of pursuing the AGO’s independence.

Regarding audit office independence, Ms Lameko-Poutoa said, “We have identified scope for legislative reform to improve the financial and operational independence of the AGO and to protect its staff.

“We will continue to advocate for such prerequisites of a functional public financial management system in Papua New Guinea, as we do in the nations of all our member offices.”

The AGO has an audit backlog of the government’s financial statements. PASAI staff and senior AGO officers met with staff from the departments of Finance and Treasury, committing to complete these outstanding audits as a priority and collaborate to ensure the timeliness of future audits.

The visit coincided with the online launch last week of PASAI’s fourth report in its Transparency and Accountability series. The Chief Executive of Transparency International, Arianne Kassman, participated in the launch as a webinar panellist and expressed the importance to civil society of the AGO being able to produce timely audit reports and make them publicly available.

Ms Lameko-Poutoa was positive some important institutional relationships had been established during the visit saying, “We succeeded in conveying to key stakeholders in parliament and the public sector how important it is for the people of Papua New Guinea that the AGO is able to fulfil its mandate.”

Through the Australian Department of Foreign Affairs and Trade’s (DFAT) Institutional Partnership Programme, a senior advisor from the Australian National Audit Office (ANAO) is currently deployed to the AGO. She was instrumental in coordinating the week of meetings and presentations while planning how PASAI can complement the existing twinning relationship ANAO has, to better support the AGO.

Mses Lameko-Poutoa and Laulu also made a courtesy visit to the New Zealand High Commissioner, Pete Zwart, stationed in Port Moresby.

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

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Contact information:

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

PDF version of this media release

PASAI Programme Director, Susana Laulu; Advisor to Auditor General, Meegan Reinhard; Transparency International Papua New Guinea Chief Executive Officer, Arianne Kassman; and PASAI Chief Executive, Esther Lameko-Poutoa

With senior representatives from the Auditor-General’s Office and members of the PAC, including the Hon Richard Masese, Chairman of the Public Accounts Committee; and Gordon Kega, Auditor General (fifth and sixth from left, respectively)

With AGO’s financial auditors and senior representatives of the departments of Finance and Treasury

With the New Zealand High Commissioner, Pete Zwart 

PASAI director visits Saipan

Saipan, Commonwealth of the Northern Mariana Islands: Guam-based programme director for the Pacific Association of Supreme Audit Institutions (PASAI), Doris Flores Brooks, visited Saipan last week on an advocacy and knowledge-sharing mission.

The primary purpose of Ms Flores Brooks’ trip was to explain to the staff at the Office of the Public Auditor for the Commonwealth of the Northern Mariana Islands (CNMI) how PASAI can help improve its capabilities.

Ms Flores Brooks, who was herself formerly the Public Auditor of Guam, made a presentation to the Temporary Public Auditor, Dora I Deleon Guerrero, and other audit staff on the independent performance assessment of their office. The office’s assessment indicated its performance audit standards, quality management and results stood out as strengths.

However, high staff turnover at the office since the baseline assessment took place made it especially opportune to familiarise staff with the report and discuss how PASAI’s programme of work can address the gaps it identified. With a strategic plan now in place, the office is committed to tracking its progress against the report.

Such assessments have been completed for all 20 member offices who are beneficiaries of PASAI’s programmes and were done using the internationally recognised Performance Measurement Framework (PMF).

In the CNMI, the Public Auditor’s duties include investigating possible cases of fraud, waste and abuse of public funds. As such, Ms Flores Brooks met with the office’s investigators as well.

Advocacy is one of PASAI’s strategic priorities, so while in Saipan Ms Flores Brooks made courtesy visits to senior government officials to promote the importance of actioning recommendations made by the Office of the Public Auditor and maintaining its overall independence.

Among those she met were Lieutenant Governor, the Honourable David M Apatang; Senate President, Edith DeLeon Guerrero; and newly confirmed Secretary of Finance, Tracy Norita.

According to Ms Flores Brooks, the majority of government employees in CNMI are working reduced hours due to an austerity programme recently implemented by the Governor.

“I was able to share insights that the Government of Guam went through when it too was faced with dire economic conditions,” 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:

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

PDF version of this media release

PASAI Programme Director, Doris Flores Brooks (fourth from left), with staff from the Office of the Public Auditor for the Commonwealth of the Northern Mariana Islands

Ms Flores Brooks and Temporary Public Auditor, Dora I Deleon Guerrero with Lieutenant Governor, the Honourable David M Apatang

With Senate President, Edith DeLeon Guerrero

With Secretary of Finance, Tracy Norita

Global environmental goals spur Pacific auditors to meet in Sydney

Sydney, Australia: The Pacific Association of Supreme Audit Institutions (PASAI) has gathered heads of government audit offices from across Australasia and the Pacific Islands for the 11th meeting of the Regional Working Group on Environmental Auditing (RWGEA).

The Audit Office of New South Wales is hosting the event from 9 to 11 May 2023 which will reflect themes that relate to the United Nations’ Sustainable Development Goals (SDGs) 13 to 15, summarised as Climate Action, Life Below Water and Life On Land.

Dr Vivi Niemenmaa, Secretary-General of the international working group above the RWGEA, is attending from Finland in person to facilitate training on environmental performance auditing.

PASAI Chief Executive, Esther Lameko-Poutoa, is using the event to better understand the needs of member offices who will likely be including environmental issues in their audit plans.

Ms Lameko-Poutoa emphasised the regional significance of the meeting saying, “Climate change disproportionately affects small island states in the Pacific.

“An upcoming global cooperative audit of climate change adaptation actions presents an opportunity for our members to make a meaningful contribution to addressing this international issue.”

Attendees of the gathering will also hear from expert speakers on the topics of auditing threats to biodiversity and government responses to climate risk.

Lead Partner at Deloitte and Worimi man, Professor Deen Sanders OAM, will present on using Indigenous knowledge to inform an understanding of climate and biodiversity.

Attendees will also be able to participate in practical workshops to scope potential environmental/climate change audits.

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

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Contact information:

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

PDF version of this media release

Thirteen Pacific Island government audit office staff on path to becoming HR champions

Suva, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (SNAO) are building the human resource management (HRM) capabilities of staff from Pacific Island government audit offices.

Thirteen staff (10 female, three male) from nine supreme audit institutions (SAIs) in Fiji, FSM National, FSM Pohnpei, Guam, Kiribati, the Marshall Islands, Tonga, Tuvalu and Vanuatu have gathered in Suva, Fiji for the first of six modules in this HR Champions programme.

In this eight-day, face-to-face workshop from 2 to 11 May, programme facilitators will introduce participants to HRM processes and international good practices in a way that is relatable to their local contexts.

Recent SAI Performance Measurement Framework assessments identified that most SAIs are not well-resourced to coordinate and manage human resource issues ranging from recruitment, appraisal and staff well-being to professional development and training.

This programme aims to create a group of staff capable of supporting their own SAIs in a self-sustaining model, minimising a reliance on external expertise for HR support.

The programme facilitators include senior advisors from SNAO, Ingela Ekblom and Carolina Bjerström, and PASAI Director Practice Development, Sinaroseta Palamo-Iosefo.

Ms Palamo-Iosefo expressed confidence in the programme’s foundations, saying, “We have already worked with the HR experts at the Swedish National Audit Office to support nine SAIs in the region to develop their own HR strategies and operational plans.

“By requiring participants to devote about 20 per cent of their working time to programme lectures and assignments after the first in-person module, we will support staff who are committed to becoming regional HR resources in the longer term.”

The programme will make use of PASAI’s revised HR Guide and is expected to finish in 2024.

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

New Samoa-based director joins Secretariat

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has welcomed accomplished auditing and accounting professional, Faiane Susana Laulu, to its Secretariat team.

As a Programme Director at PASAI, Ms Laulu will be focusing on having member audit offices in the Pacific deliver high-quality audits on a timely basis.

Ms Lalau has been undertaking a comprehensive induction at the Secretariat’s office in Auckland since 24 April but from next week will be primarily based in her home of Samoa.

For the last nine years Ms Laulu was the Chief Executive Officer of the Development Bank of Samoa. She has been instrumental in implementing positive changes to improve and enhance the capacity and performance of the Bank to advance sustainable economic and social development for Samoa.

She has also previously worked in an international chartered accounting firm conducting audits of the private sector, international companies and public sector entities.

Ms Laulu holds a Master of Business Administration from the University of New England and a Bachelor’s degree in accounting and financial management from the University of the South Pacific. She is a member of the Samoa Institute of Accountants and the Institute of Public Accountants Australia.

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

“Susana brings more than 20 years of experience in auditing, financial management, governance, banking, public policy, business strategy and related disciplines to PASAI,” 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).

Susana Laulu (third from left) with the Secretariat’s Auckland-based staff

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Contact information:

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

PDF version of this media release

Staff from nine Pacific Island government audit offices come to Vanuatu for improved financial auditing

Port Vila, Vanuatu: The Pacific Association of Supreme Audit Institutions (PASAI) is training Pacific Island auditors to perform high-quality financial audits of profit-oriented public entities.

Twenty-four senior staff (17 female, seven male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, Kiribati, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu are participating in the five-day face-to-face workshop from 13 to 17 March 2023.

PASAI programme directors, Meresimani Vosawale-Katuba and Sagar Adhau, are facilitating the programme focused on ensuring financial audits of commercial bodies comply with the requirements of international standards.

Support to improve audit capabilities in the Pacific comes from afar. The Institute of Chartered Accountants in England and Wales (ICAEW) developed a Financial Audit Manual suitable for SAIs to carry out efficient, effective and compliant audits of small to medium sized state-owned enterprises.

In an agreement with PASAI, ICAEW granted the SAIs the licence to use this manual.

PASAI Chief Executive, Esther Lameko-Poutoa, explained, “The manual provides a structured and well-tested method for performing financial audits and will help ensure SAIs conduct audits in line with international standards.”

By the end of the workshop, participants should be more capable of assessing risk, linking audit procedures to the risk assessment and collecting appropriate and relevant audit evidence to substantiate audit opinions. They will be able to train their colleagues in how to use the manual as well.

Following the workshop, PASAI will provide one-on-one online coaching sessions on request to resolve any issues while implementing their learnings. It can also assist the SAI in a quality assurance review.

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

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Contact information:

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

PDF version of this media release

Heads of the Pacific’s government audit offices gather in Palau for PASAI’s 24th Congress

Koror, Palau: More than 60 people from countries across the Pacific and from as far away as Brazil, the USA and Norway attended the first in-person Congress the Pacific Association of Supreme Audit Institutions (PASAI) was able to hold since 2019.

Representatives of 22 PASAI member offices, supporting development partners and dignitaries from local and overseas ministries attended the four-day meeting hosted by the Office of the Public Auditor for the Republic of Palau from 28 February to 3 March 2023.

The Controller and Auditor-General of New Zealand, John Ryan, in his capacity as the Secretary-General of PASAI, spoke of the significance of the attendance of the President of the Brazilian Federal Court of Accounts and newly appointed Chair of the International Organization of Supreme Audit Institutions (INTOSAI), Minister Bruno Dantas.

“We were honoured to hear directly from Minister Dantas on his first international trip as INTOSAI Chair,” said Mr Ryan.

“He acknowledged the importance of the ‘Blue Economy’, conveyed how environmental audits are a focus of INTOSAI and invited our member audit offices to contribute to the global ClimateScanner, a tool that will enable the assessment of each government’s action on climate change,” Mr Ryan added.

The theme of the four-day Congress was ‘Looking to the future,’ which enabled auditors general, public auditors, PASAI Secretariat staff and other attendees to reflect on PASAI’s progress nearly nine years into its 10 year Strategic Plan and start work developing its next strategy with help from a facilitator from Beasley Intercultural.

Congress attendees also benefited from presentations and video contributions by:

• Dr Margit Kraker, INTOSAI Secretary-General;

• Kaleb S Udui Jr, Minister of Finance, Government of Palau;

• Richelle Turner, the Australian Ambassador to Palau;

• Anhela Bochi, PFM Technical Specialist, the United Nations Development Programme (UNDP) Pacific Office;

• Archana Shirsat and Shofiql Islam, INTOSAI Development Initiative;

• Leonard Chan, Senior Advisor, New Zealand Ministry of Foreign Affairs and Trade

• Patricia McKenzie, Practice Manager, World Bank

• Vivi Niemenmaa, Secretary-General, INTOSAI Working Group on Environmental Auditing;

• Jessica Du, Editor of the International Journal of Government Auditing and Government Accountability Office USA; and

• Jason Aubuchan and Drummond Kahn, Graduate School USA.

Through a series of panel discussions comprised mainly of heads of member audit offices, Congress attendees also reflected on issues related to institutional independence, securing quality in a SAI’s core mandate and enabling audit impact.

Preceding Congress on 27 February 2023, PASAI’s Governing Board held its 33rd meeting and agreed on recommendations for the approval of Congress. Among those adopted was the admission of the Australian Capital Territory Audit Office and the Office of the Auditor General for Western Australia as new PASAI members.

PASAI released a communiqué after the event and looks forward to the next Congress hosted by the Cook Islands Audit Office in 2024.

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

Photos taken by Jessica Du, Editor of the International Journal of Government Auditing, during the 24th PASAI Congress:

33rd meeting of the PASAI Governing Board (27 February 2023)

Congress attendees (28 February 2023)

President of the Brazilian Federal Court of Accounts and Chair of the International Organization of Supreme Audit Institutions (INTOSAI), Minister Bruno Dantas

PASAI Governing Board Chair, Satrunino Tewid

Contemplating notes from strategy discussions

PASAI trains champions to sustain strategic management in six Pacific audit offices

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) taught strategic management concepts and processes throughout last week to 14 staff (10 female, four male) from six public audit offices in FSM Chuuk, FSM Kosrae, FSM Pohnpei, Guam, Palau and Tuvalu.

International consultant, Pritom Phookun, and PASAI’s Director Practice Development, Sinaroseta Palamo-Iosefo, facilitated five, part-day online sessions from 13 to 17 February to develop participants’ knowledge on strategic management concepts including  value creation, strategic priorities and key performance measures.

PASAI Chief Executive, Esther Lameko-Poutoa, opened the first online session reminding participants, “It’s important for SAIs to visualise the impact on society they want to achieve to plan how they will achieve the change effectively and efficiently.

“Proper strategic management is key to ensuring SAIs deliver meaningful and quality audits to improve governance in their countries.”

The online course is part of a broader programme to enhance SAI strategic management capabilities.

Two staff from each office will gather in Guam from 6 to 10 March 2023 for a face-face workshop to build the necessary skills that will foster strategic thinking at the individual and organisational levels. Afterwards, these ‘strategy champions’ will facilitate strategic development processes in consultation with their SAIs’ stakeholders and staff, with remote support from PASAI.

Ms Palamo-Iosefo explained, “A thoughtfully developed strategic plan, annual operational plan and monitoring and evaluation framework are essential elements of any productive and impactful public audit office.

“This online course will set the participants up with the foundational knowledge needed to facilitate their own SAIs’ strategic development sessions.”

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

Audit staff gather in Fiji to hone their media and communications skills

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering Communications and Media training to 24 staff (16 female, eight male) from 16 public audit offices in the Cook Islands, Fiji, FSM National, FSM Pohnpei, FSM Yap, Guam, Kiribati, the Marshall Islands, Nauru, the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, Solomon Islands, Tuvalu and Vanuatu.

From 7 to 10 February 2023, participants will learn how to draft media releases, prepare a spokesperson for a media interview, maximise their impact with social media content and incorporate multimedia into audit reports and related communications material.

Participants will also have the chance to work with training facilitators to prepare for their next stakeholder engagement event and develop an annual communications operational plan that supports their offices’ strategic priorities.

PASAI Director Monitoring, Evaluation and Reporting, Annie Subactagin-Matto, and her team are facilitating the training and explained, “We aim to improve our members’ ability to effectively communicate audit findings, increase the impact of their work and demonstrate their value to the lives of citizens in the Pacific."

PASAI Director (South Pacific), Meresimani Vosawale-Katuba; Communications Advisor, Luke Eaton; and eLearning Specialist, Danial Sadeqi, will also facilitate the training at the training venue in Nadi, Fiji.

The workshops build on previous training in PASAI’s Communications Programme delivered online over the last three years, including developing and implementing a communications strategy, stakeholder engagement, report writing and multimedia use. Facilitators and participants will still benefit from using PASAI’s online Learning Platform before, during and after the in-person training.

“That so many audit staff are willing to travel from all around the Pacific shows the strong demand for this kind of training, customised to the needs of each audit office,” Ms Subactagin-Matto added.

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

New director to join Secretariat

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will welcome a technical auditing and accounting professional with more than 15 years of auditing, training, and consulting experience, Sagar Adhau, to its Auckland-based Secretariat team.

From 9 January 2023 Mr Adhau will be PASAI’s Director Programmes, focusing on having member audit offices in the Pacific deliver high-quality audits on a timely basis.

Sagar Adhau

Mr Adhau is currently working as a Technical Auditing and Accounting Manager with the Office of the Auditor-General, New Zealand.

In this role he provides advice on auditing, accounting and reporting queries, monitors the independence of auditors and prepares and reviews non-standard audit reports.

He also provides technical support and develops guidance and policies for internal and external stakeholders working on auditing, accounting, climate change and financial reporting matters.

Mr Adhau has previously worked in assurance service with Deloitte (India) and PwC (Dubai) and as technical consultant with Chartered Accountants Australia and New Zealand. He has also worked as a freelance trainer with the International Security and Development Center, Get Through Guides, Kaplan Professional (Dubai) and other training providers.

He is a Fellow Member of the Institute of Chartered Accountants of India and a Chartered Accountant with the Institute of Chartered Accountants in England and Wales.

PASAI Chief Executive, Esther Lameko-Poutoa, looks forward to having Mr Adhau join the Secretariat staff.

“Sagar’s breadth of international auditing and training experience make him ideally suited to helping our members improve the quality of their public sector audits to recognised standards,” 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 32nd Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 32nd Governing Board meeting on 24 November 2022.

Sairusi Dukuno, Acting Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting attended online by John Ryan, Secretary-General PASAI and Auditor-General of New Zealand.

Esther Lameko-Poutoa, Chief Executive PASAI, and most other members, staff and partners were able to attend the meeting in person for the first time in nearly three years. Senior staff from the Swedish National Audit Office observed the meeting having spent the previous eight days collaborating with PASAI to develop a Human Resources Champions programme for Pacific Islands SAIs.

Attendees of PASAI’s 32nd Governing Board meeting gather outside the conference venue

Ms Lameko-Poutoa provided an overview of the Secretariat’s work during the first four months of the 2022–23  financial year. Her report included:

• SAI independence advocacy meetings in Nauru and Solomon Islands,

• stakeholder engagement strategies and implementation plans developed for SAIs in the Federated States of Micronesia and Solomon Islands,

• an update of the financial statements of government audits in the region, support for ISSAI compliance,

• delivery of strategic audit planning and financial reporting/accounting workshops, and

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

The Governing Board endorsed the revisions proposed for 10 of PASAI’s policies that had become due for a review.

Members had a fruitful evaluation session with a facilitator from the Institute of Directors and gathered again the next day with Secretariat staff to commence work on developing PASAI’s next Strategic Plan, set to start in mid-2024.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges its 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

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

PDF version of this media release

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

PDF version of this media release

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

PDF version of this media release