Working together to increase awareness, capability and knowledge-sharing in environmental auditing, the 10th meeting of the ACAG/PASAI Regional Working Group on Environmental Auditing (RWGEA) was hosted by the Queensland Audit Office in Brisbane, Australia, during May 2018.
Read the findings of the meeting here ...
Attendees of the RWGEA May 2018
by Keisuke Kato
Deputy Director, Office of International Affairs
Board of Audit, Japan
When conducting international capacity development programs, we need to consider how to overcome differences in systems, languages and cultures between the participating countries. If I were in charge of such international programs, I would attach importance to the following principles:
When introducing a SAI’s audit methodology/case to the participants, it should be introduced objectively as an example. It should not be introduced as being better than any other SAI’s audit methodology/case. Also, we should not force the participating SAIs to adopt it.
Each country has its own distinctive system, which has been created through a unique process based on its unique historical background. We should respect each other’s systems and not see subjectively that the country A’s system is better than the country B’s system. For example, SAI Japan conducts a seminar where we simply introduce SAI Japan’s experience and methodology on public construction works audit, not intending to demand the participating SAIs to adopt our audit methodology. We fully understand that our audit methodology has been created under Japan’s unique environment, under which natural disasters such as earthquakes, typhoons etc. occur frequently, thus our public construction works system has been developed so that our infrastructure should withstand against such natural disasters. Our audit methodology would not work without Japan’s public construction works system. Thus, seminar participants would not understand our audit methodology/case correctly without understanding Japan’s unique environment. For these reasons, we explain Japan’s unique environment, our unique public construction works system and our unique history that have developed our audit methodology. Our seminar’s main purpose is to make the participants fully understand our public construction works audits. It depends entirely on the participants whether they would like to adopt our audit methodology or not. We do not force them to do so.
When conducting international seminars, our main focus is on how to provide a platform for the participants, where they all can understand other SAI’s experiences. In order to achieve this goal, we try to provide an environment in which all participants can join the discussion.
As SAI Japan is in charge of ASOSAI’s capacity development activities, I have had the opportunity to plan and organize knowledge sharing seminars for ASOSAI’s members. In this role I soon realized that the systems of ASOSAI’s members are very different from each other. For example, if the theme of a seminar is performance audit, the gap between each SAI’s experiences on performance audit is so big that it seems meaningless to discuss it with each other. Some SAIs may have experience from performance audit since over 20 years, while some SAIs have just introduced it, or other SAIs have not introduced it yet. Despite such huge differences, however, it is meaningful to discuss the same topic among the member SAIs. You will find out some SAIs may benefit from your SAI’s experience, while your SAI may also benefit from other SAIs’ experience in spite of huge differences.
To understand other SAIs’ situations, organizers need to create an environment where each participant can talk freely about his/her SAI’s system and audit situation, while other participants listen. In this regard, I would like to mention failures that I experienced in a seminar some years ago. In that seminar, since there were only about ten participants, I set a discussion session among all the participants in order to collect their thoughts and views and then finalize the seminar. At that instance, my colleague from another SAI who was invited to attend the seminar as instructor, gave me the following advice: “- The next time, you could divide the participants into small groups, ideally, each of which consists of only 3-4 people. It is better to discuss in the small group first, and then make all the participants gather in a discussion where the leader of each group presents his/her group’s comments/thoughts to all the participants.” Since then, I always make it a habit to introduce a small group work session, followed by a discussion by all the participants together. I have found that, if the discussion is done with many people from the start, only some people present their views while people who are shy or are non-native English speakers tend to be quiet, left without an opportunity to make their views heard. In recent seminars, I have been happy to find that participants who are shy or are non-native English speakers do present their views well in the small groups.
As I am also a non-native English speaker, I understand fully how difficult it can be to keep up with the discussion in international seminars where English is the official language. Therefore, when we are in charge of international programs, we make it a habit to provide sufficient preparatory time to the participants and give them the seminar’s documents well before the seminar starts. If we did not do that, the participants from non-English speaking countries would not be able to participate fully in the seminar because they would not be able to understand its contents, not being able to prepare before the seminar. If they were given the chance to read the documents well before the seminar, they would understand its contents.
Having experiences from attending both international capacity development programs and international organization’s meetings such as ASOSAI/INTOSAI Governing Board meetings, I have found that the key factor for the success of these events is the same. It is to create an environment where all members feel that they are provided equal opportunities, that they can express their views freely and that their opinions are treated as important input. This way the efforts made in both capacity development activities and international organization’s meetings would reach further and make a difference to many more SAIs.
The audit institutions in the Pacific region attended a workshop in Nuku’alofa, Tonga on 23 - 27 April 2018 to develop their strategic plans and related operational plans. The plans were based on the results of the evaluation of their offices through the INTOSAI performance measurement framework (SAI PMF). The workshop covered the whole strategic planning process which is part of the INTOSAI global programme on Strategy, Performance Measurement and Reporting (SPMR). The SPMR programme not only focuses on the strategic planning cycle but on the strategic management cycle, including performance measurement and reporting.
Twenty-six participants from 11 government audit offices (or SAIs) attended the workshop from Cook Islands, the Federated States of Micronesia – National Office and the state audit offices of Kosrae, Pohnpei, and Yap, Republic of the Marshall Islands, Samoa, Guam, Solomon Islands, Tonga, and Tuvalu. All but two of the audit institutions were also represented by their Auditors-General or Public Auditors.
The workshop was facilitated by Freddy Yves Ndjemba, Dafina Dimitrova, and Shofiqul Islam from the INTOSAI Development Intiative (IDI), assisted by Sarah Markley from the New Zealand Office of the Auditor-General, and Tiofilusi Tiueti, Sinaroseta Palamo-Iosefo and Eroni Vatuloka from the Pacific Association of Supreme Audit Institutions (PASAI).
Photo: The Strategic management workshop participants from SAIs of the pacific region with the facilitators.
The Pacific is one of the two INTOSAI regions piloting this global programme whose objective is to ensure audit institutions develop and maintain a strategic planning and management process, that enables them to achieve strategic outcomes and deliver value and benefits to the citizens.
Participants appreciated the importance of a strategically managed SAI in its mission to lead by example and add value to society, making a difference to the lives of citizens.
The participants will meet again in October 2018 to evaluate their draft strategic plans to ensure development outcomes are realistic and can be supported by their governments and development partners.
PASAI acknowledges the financial support by the IDI, Australia Department of Foreign Affairs and Trade, and the New Zealand Ministry of Foreign Affairs and Trade to conduct this strategic management programme for SAIs in the Pacific region.
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For more information contact:
Mr. Tiofilusi
News Update from the 2018 FEMM held this week in Palau.
Click through to read article:
http://www.forumsec.org/forum-economic-finance-ministers-look-pacific-resilience/
Feature Article by Meg Taylor DBE, Secretary General of the Pacific Islands Forum Secretariat.
Click through to read article:
http://www.forumsec.org/forum-economic-ministers-discuss-investments-build-resilient-ocean-states/
Job Description
Communications Advisor/Editor, 20 hours a week
Applications close Monday, 2 April 2018.
The Pacific Association of Supreme Audit Institutions (PASAI) is the official association of 26 Supreme Audit Institutions (government audit offices and similar organisations, known as SAIs) in the Pacific region.
PASAI has an Auckland-based Secretariat, and operates through a New Zealand-registered incorporated society. Its budget is about NZ$3 million each year, although this is expected to increase. Its work is funded by several development partners, including the Asian Development Bank, the Australian Department of Foreign Affairs and Trade, the New Zealand Ministry of Foreign Affairs and Trade, and the World Bank.
We're recruiting for a quick-thinking, audience-focused wordsmith, who is cheerful, clever, composed, and capable.
For the past four years PASAI's communications advice and editorial support has been provided by external contractors, but with PASAI's current focus, it is now our preference to recruit a part-time local Communications Advisor/Editor to be based in the Secretariat office in Parnell, Auckland. A well-qualified and experienced communications professional is needed to ensure the quality of PASAI's materials and reports and prepare them for publication and distribution.
We need someone with an above-average grasp of written English, a sharp eye for detail, and a commitment to plain English. As well as seeing ambiguity, a lack of clarity, or a misplaced comma (and knowing how to fix them), you also need the ability to see when the structure or story is not quite right – and suggest how it could work better.
This role is part-time, although at peak times, additional hours may be required. This role reports directly to the Chief Executive, and provides communication advice and support to the Secretariat Team and also to PASAI members. To find out more about us, see our website: www.pasai.org
For more information on this role, please contact Jen Broster on 04 917 1500 or recruitment@oag.govt.nz.
You must apply online through www.jobs.govt.nz (and you'll find the position description there, too).
CLOSING DATE TO RECEIVE APPLICATIONS: 16TH APRIL 2018
Pacific Association of Supreme Audit Institutions (PASAI) is seeking application from an individual or firm to conduct a mid-term review of the implementation of its Long-term Strategic Plan 2014-2024. The Mid-Term review Terms of Reference (TOR) which provides details on the objective and scope of the review can be accessed here (TOR) or requested from Ms. Natalie Price (PASAI Office Coordinator) at natalie.price@pasai.org.
The applicant must have a vast knowledge and experience on SAI capacity development and methods, Pacific policy and audit issues, and an understanding of effective international and regional approaches. The reviewers will have a strong understanding of Pacific context specifically operating environment of SAIs.
Those wishing to apply shall send detailed Curriculum Vitae, Project Proposal outlining key elements of their approach to the review, consultancy fee rates and confirming availability to reach Mr. Tiofilusi Tiueti, Chief Executive, PASAI Secretariat: tiofilusi.tiueti@pasai.org or secretariat@pasai.org by the 16th of April, 2018.
If you require further information or clarification please contact Ms. Natalie Price at the PASAI Secretariat at natalie.price@pasai.org or call +64 9 304 1275 during office hours.
The Office of the Federated States of Micronesia Public Auditor and the Office of Pohnpei State Public Auditor combined forces to execute the Fraud Awareness Flexible Funding project. The project is coordinated through the Office of the Commonwealth Ombudsman (OCO), and funded by the Australian Department of Foreign Affairs and Trade (DFAT) as part of the Pacific Governance and Anti-Corruption program. FSM's objective is to raise public awareness through their community outreach program by educating the entire community, inclusive of government departments, on the impact of fraud, corruption and suspicious activities. The OPAs aim is to empower the community to be able to identify and correctly report these activities supporting the prevention of fraud and corruption.
As part of their Flexible Funding Project by the Office of Commonwealth Ombudsman (OCO), FSM OPA's have worked together to produce a video to increase public awareness and education of the Public Auditor’s value and benefits.
The video is called "Paddling together for a fraud free FSM" discusses the role of Auditors in matters relating to fraud, corruption and abuse of public resources, and provides a guideline on citizen’s responsibility to identify and report on the waste and mismanagement of public funds and related resources
You can access this excellent video below: https://www.youtube.com/watch?v=SE2V1hALJK8
Have a read of INTOSAI's latest newsletter as there is plenty of interesting editorials, news and events inside!
The link to the Journal is below:
PASAI welcome Mr. Manuel “Manny” L. San Jose Jr. to the PASAI Family as the newly appointed Public Auditor of Chuuk State, FSM. Mr San Jose Jr is not new to PASAI as he was working for about nine years at the FSM National Public Auditor's Office prior to being appointed as the Chuuk State Public Auditor. He started working as an Audit Supervisor and held the position of Audit Consultant/Audit Manager when he left FSM National Public Auditor's Office in 2017. Over the years he has participated in many PASAI activities, workshops and regional/global programmes and we look forward to working with him once again in his new capacity.
Mr. San Jose has 36 years working experience in the fields of auditing, finance and accounting, and information technology both in private and government sectors. In private sector, he worked for companies in various industries such as auditing, manufacturing, insurance and education (a university) where he held a number of key executive posts such as Audit Manager, Management Information Systems (MIS) Manager, Assistant Vice President for Information Technology, Senior Assistant Vice President for Audit, Vice President/Comptroller for Finance, and Chief Finance Officer (CFO).
Mr. San Jose, a cum laude graduate, earned a bachelor degree in commercial science major in accounting. Furthermore, he earned a Master’s degree in Business Administration (MBA) and currently has earned six professional certifications as follows:
1. Certified Public Accountant (CPA-Phils)
2. Certified Internal Auditor (CIA)
3. Certified Information Systems Auditor (CISA)
4. Certified Government Auditing Professional (CGAP)
5. Certification in Risk Management Assurance (CRMA)
6. Certified Forensic Investigation Professional (CFIP)
PASAI look forward to working with Mr San Jose and his staff to make a difference to the lives of citizens in FSM State of Chuuk.
Congratulations again on your new appointment!
We invite you to read the latest quarterly newsletter of the INTOSAI-Donor Cooperation!
It is produced in English, Arabic, French and Spanish, presenting updates on the IDI's projects over the previous quarter and cooperation activities across the region.
Please copy the link below to access this newsletter.
http://www.idi.no/en/all-news/intosai-donor-cooperation-news/item/88-intosai-donor-cooperation-newsletter-3rd-quarterly-update-2017
Read an article by the Samoa Controller and Auditor General, in response and clarification to the Samoa Observer Editorial (media) on the status of Samoa's Public Accounts and Audit Reports.
It is important for the public to understand and be very clear on the Audit Office or Supreme Audit Institutions (SAIs) mandate and the work they do. This is not always clear and one way to achieve this and clarify the work of SAIs is to engage positively and collaboratively with the Media, also a key stakeholder.
This is a good example of how Heads of SAI or Auditor General's can respond to the media and advocate the work they do.
Refer to this full article via the link below
http://sobserver.ws/en/12_12_2017/local/27729/Controller-and-Auditor-General-Fuimaono-Taimalelagi-explains.htm
Enjoy the many articles in this month's INTOSAI CBC Newsletter. Copy the link below to your web browser to access the full newsletter.
http://www.intosaicbc.org/?mailpoet_router&endpoint=view_in_browser&action=view&data=WzQsMCw2NTYsIjNjMzY4YiIsMywwXQ
The Auditor-General of New South Wales in Australia, Ms Margaret Crawford, and on behalf of the Australasian Council of Auditors-General (ACAG) is extending a warm invitation to all PASAI members to attend IMPACT 2018, the International Meeting of Performance Audit Critical Thinkers, on March 19-20 2018, in Sydney Australia.
IMPACT is the biannual conference of performance auditors. The focus of IMPACT 2018 is on the future of performance audit and how performance auditors can respond to a changing government and public sector.
IMPACT 2018 is expected to attract around 200 people: public and private sector performance auditors and also the public servants who interact with them.
Further information about the conference, including registration instructions, is available at this link: http://www.impactconference2018.com/. I am available to answer questions, or contact the IMPACT 2018 organising committee directly at impact2018@audit.nsw.gov.au
This is a great opportunity for our PASAI members to gain further insight, capacity building and training relating to performance audits.
There is plenty of interesting news inside this edition of IDI's newsletter. In particular information about the Global SDG program that PASAI is participating in and much much more.
Click on the link below to access the full IDI Focus newsletter
http://intosaidevelopmentinitiative.cmail19.com/t/ViewEmail/t/B3D2507350235BA1/FEBC446F90BC84BD3EDEEDC46EB9B960
This is an exciting opportunity to work at a global policy level to enhance financial accountability and transparency in all developing countries, through strengthening Supreme Audit Institutions (SAIs).
The INTOSAI Development Initiative (IDI), based in Oslo, is recruiting a dynamic, free thinking individual as a strategic advisor to work with the IDI senior management team. IDI works with audit institutions in all developing countries, regional and global audit and accountability networks, and the international development community to strengthen the performance of SAIs, promote government accountability and transparency, fight corruption, and improve the lives of citizens. The successful candidate will support development of IDI’s new strategic plan, gathering of global evidence to formulate global policies, set up new global and regional partnerships, lead on the development and delivery of a new communications strategy, and ensure IDI leads by example in its corporate governance systems.
Deadline for application is the 9th of October
Questions regarding the position can be directed to Mr. Martin Aldcroft Email martin.aldcroft@idi.no
More information can be found per link below:
https://www.webcruiter.no/WcMain/advertviewpublic.aspx?oppdragsnr=3569668907&company_id=1905176809&culture_id=EN
Pubiished on Matangi Tonga (http://matangitonga.to)
When confronted with revelations in the 2015-16 Annual Report of the Auditor General of unpaid debts, unrecorded assets, improper record of revenues and even separate bank accounts of government ministries, the Tongan Parliament was thrown into turmoil when it resumed its 2017-18 session on 1 August.
The Auditor General's report was among four other annual reports of government ministries that were tabled into parliament on 1 August.
According to experienced members of parliament this Auditor’s report was the most transparent and revealing report that had ever been presented to parliament.
The former Minister of Finance, ‘Aisake Eke and the Tongatapu No. 5 People’s Representative praised the Auditor General for his report, which pointed out the wrong doings in 13 government ministries, including the Ministries of Justice, Police, Prisons, Education, Health, Agriculture, Infrastructure, Public Enterprises, Labour and Commerce, Marine and Ports. The main problem, he said, was that they did not follow the due process that had been set out by the Ministry of Finance. This led to government ministries having:
He said that most unusual also was the fact that the Ministry of Justice has its own Bank Account.
The former Minister of Finance reminded the House that legally, government ministries cannot establish an account without the approval of the Minister of Finance.
With regards to Public Enterprises he queried why the Tonga Development Bank and Tonga Power have independent auditors, and are not audited by the Auditor General, and why the salaries of the directors of the Water Board are paid in advance.
He suggested for the annual reports of Government Enterprises to be submitted to the House as had been the practice in the past.
PM's response
A shocking surprise, was how Prime Minister Hon ‘Akilisi Pohiva described the report which showed the very poor service that is offered by his government ministries, and how they are mismanaging government properties and finance.
He called on Cabinet Ministers to return to their ministries and call a meeting with their CEOs to address the problems that were pointed out in the report.
Lord Nuku pointed out to the PM that wrongdoing had been committed and a drastic measure should be taken.
The PM however insisted that what he was proposing was for the Ministers and their CEOs to put an end to all these wrong and illegal activities.
Lord Nuku repeated his point that wrongdoings had taken place, and the PM wanted his ministers to go back and put them right.
Lord Tu’ilakepa suggested that since the Auditor General had come under the Speaker and the Legislative Assembly, they should proceed and take legal action against the wrongdoings within government. He reminded the House that in the past, a Cabinet Minister lost his ministerial because he deposited government money into his own personal account.
Lord Tu’ilakepa also queried why the report did not report the case concerning a former Cabinet Minister who was penalised by the Prime Minister for wrongdoing, and was supposed to work without pay for five months. He wondered if the Prime Minister had actually punished the Cabinet Minister as he told the House.
The PM corrected the member that the Minister that he was referring to did not work without pay. He said that the suggestion was only a motion, but it was rejected by the House.
“That is an out-right lie,” Lord Tu’ilakepa said, and reminded the house that the PM said he would punish the minister, and he would work without pay.
The Prime Minister insisted that the motion for him to punish the Cabinet Minister was rejected by the House.
Lord Tu’ilakepa insisted that the motion was passed by the House and it was broadcasted on the radio.
The Minister of Police, Hon. Mateni Tapueluelu reminded the Chairman that they were debating over the 2015-16 Annual Report of the Auditor General, and there were a lot of issues for them to get into, but instead they were dealing with an issue that was not in the report.
Lord Tu’ilakepa reminded the Minister that the case he was referring to took place in 2015.
The House on the following day 2 August voted 17-0 for the Annual Report of the Auditor General to be forwarded to the Standing Committee on Finance and Public Accounts of the House to work on then report back to Parliament.
Wild accusations
However, before the House voted on the Annual Report, there were a few wild exchanges between Lord Tu’ilakepa and, Light of Day Taka and the PM.
It started off because the PM expressed his concern over the misuse of government vehicles.
Lord Tu’ilakepa said that he had spotted the vehicle of the Chairman of the Whole House Committee, Light of Day Taka, at night at a kava club in their area.
Light of Day said he was there on a church mission to see who was drinking kava.
The PM, however, shifted the topic to remind the House of a cocaine smuggling case with rumours that Lord Tu’ilakepa knew something about. The case was terminated.
Lord Tu’ilakepa responded to the PM, by telling him that he should resign - health wise he is not well and he should go home. “It is not right for you to continue as a Prime Minister!”
Author: Pesi Fonua
