Office of the Chuuk State Public Auditor releases a Debt Relief Fund Report

PRESS RELEASE NO. 2019 - 02

The Office of the Chuuk State Public Auditor (OCPA) announces the release of Audit Report No. 2019-02, a performance audit entitled CHUUK STATE DEBT RELIEF FUND: No Clear Plan on how to Retire $13 Million Liabilities for Claims and Judgments and Other Payables which covered fiscal years 2009 to 2018. Reports may be made available by request to any interested individual at the OCPA in Nantaku, Weno, Chuuk. The Public Auditor’s authority is based on the Chuuk State Constitution Article VIII Section 9 and Truk State Law 6-21 which states in part: “The Auditor shall conduct audits of all financial transactions of all branches, departments, offices, agencies, and instrumentalities of the government, and of all accounts kept by or for them.” We conducted the performance audit in accordance with US General Audit Standards. The objectives of this audit included determining whether the records of debt payments and payables under the DRF are properly maintained; and, determining whether the Task Force was effective in retiring all the Chuuk State debts and payables under the DRF. The results of the audit disclosed the following findings: Finding 1 – The Records of Debts or Payables under Debt Relief Fund were not properly maintained Finding 2 –No clear plan on how to retire $13 Million Liabilities for Claims and Judgments and other Payables which have been accumulating. Further, this amount was not transparent to Public because it was not reported and reflected in the Financial Statement. The Debt Relief Task Force and the Department of Administrative Services submitted their Management Responses which were in agreement to the findings and recommendations.

You can access the full audit report here (click here)

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Office of the Chuuk State Public Auditor

P.O Box B Weno, Chuuk FM 96942 Tel: 691.330.8832/8835; Fax 691.330.8840

Website: http://www.fmocpa.com

PASAI's 22nd Governing Board meeting is happening this week

The 22nd PASAI Governing Board meeting will be held over two days in Auckland New Zealand, from 27 - 28 February 2020.

Chuuk SAI audits the Political Status Commission

The Office of the Chuuk State Public Auditor (OCPA) announces the release of Audit Report No. 2019-03, a performance audit entitled Chuuk State Political Status Commission (PSPSC): Funds Could Have Been Used More Productively and Economically, which covered the fiscal year 2013 to 2018. Reports may be made available by request to any interested individual at the OCPA in Nantaku, Weno, Chuuk. The Public Auditor’s authority is based on the Chuuk State Constitution Article VIII Section 9 and Truk State Law 6-21 which states in part: “The Auditor shall conduct audits of all financial transactions of all branches, departments, offices, agencies, and instrumentalities of the government, and of all accounts kept by or for them.” We conducted the performance audit in accordance with US General Audit Standards. The objective of this audit included determining whether the Chuuk State Political Status Commission spent its funds in compliance with relevant laws, regulations, policies and prudent practices. The results of the audit disclosed that certain expenditures of the Commission were not spent in accordance with laws, regulations and prudent practices. We believe that the funds could have been used more productively and economically. Specifically, our audit has disclosed the following weaknesses: 1. Some Opportunities Exist in Improving the Control for Travel • Travel Regulations Section on Per Diem Needs Clarification • Travel Regulations Section on Premium Allowance Needs Clarification • None or Incomplete Trip Reports • No Approved Travel Authorization • Various Issues on Car Rental • None/Late Submission of Liquidation • Circuitous Travel 2. Under Assessment of Income Tax, Social Security and Chuuk Health Insurance Premium Small but Attractive Assets Not Recorded and Tracked We offered numerous recommendations to improve the issues and weaknesses noted in our audit. The Department of Administrative Services submitted a Management Response, which was in agreement to the findings; no response was received from the Political Status Commission. We included such response in the final report.

Click this Link to Read the full Audit Report here

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Office of the Chuuk State Public Auditor P.O Box B Weno, Chuuk FM 96942 Tel: 691.330.8832/8835; Fax 691.330.8840 Website: http://www.fmocpa.com

Office of the Chuuk State Public Auditor Press Release-Audit on Federal Grant Receivable

PRESS RELEASE 2019/01

This is to announce the release of Audit Report No. 2019-01 entitled Federal Grants: Monies Advanced not Reimbursed. This performance audit covered the period beginning fiscal year 2016 to fiscal year 2018. It was conducted in accordance with Generally Accepted Government Auditing Standards issued by the US Comptroller General. Aside from the Sector grant that Chuuk receives as its share of Compact money, it is also receiving different federal grants from US federal agencies to fund various federal programs such as Special Education, the Substance Abuse & Mental Health (SAMH) program and the Comprehensive Cancer Control (CCC) program. These federal grants are the main source of funding for the twenty-plus programs that provide valuable services to the citizens of Chuuk. The nature of these federal grants is generally reimbursable; this means that Chuuk government must first expend its own money before collecting the reimbursement for its expenditures from the different federal agencies. Whenever advances by the Chuuk government were not fully collected at fiscal year-end, an account receivable is recorded. Close monitoring of accounts and prompt resolution of issues should allow Chuuk government to be able to fully reimburse its advances the following fiscal year or before the expiry of grant. This audit determined whether all monies advanced by the Chuuk State Government for the purpose of running the different federally funded programs were collected in full by the Chuuk State Finance Funds Division. It was disclosed that there was uncollected advance of roughly $397,000 which comprised of accumulated amounts related to previous fiscal years up to the end of fiscal year 2018. It was further noted that a portion of the uncollected advance was not separately accounted for per federal program. Finally, it was observed that there was grant underutilization during the period. The Department of Administrative Services concurred with the finding and the two recommendations provided in the audit report. Reports may be made available to any interested individual by request at the OCPA in Nantaku, Weno, Chuuk.

The full report can be found here (clicklink)

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Office of the Chuuk State Public Auditor P.O. Box B Weno, Chuuk FM 96942 Tel: (691) 330-8832/8835; Fax (691) 330-8840

Controller and Auditor-General of Samoa Honoured by Chartered Accountants Australia & NZ

In December the 2019 Chartered Accountants Australia and New Zealand (CAANZ) Fellowships were announced, recognising 220 members for their outstanding achievements and contributions to the accounting profession and their communities.

Our very own highly esteemed Governing Board member and Controller and Auditor-General of Samoa Fuimaono Camillo Afele was among those that were honoured. This is a fitting acknowledgement of his humble dedication to his role in Samoa and also of his contribution to PASAI’s vision to improved management and use of public sector resources with the goal of increased transparency and accountability to the people of the Pacific.

Congratulations Camillo this is a well-deserved. We are all very proud of you.

Malo le tauivi; Malo le saili malo.

2019 PASAI SECRETARIAT TEAM CHRISTMAS MESSAGE

1ST PASAI Secondment ends after 4 weeks

YOUTUBE VIDEO - 1ST PASAI SECONDMENT https://youtu.be/4MP-dAwsCeY {Produced by 1st PASAI Secondees Mr Christian Rivera GUAM OPA and Ms Selai Manegreve TUVALU SAI)

It has been a busy 4 weeks for our secondees from Tuvalu SAI and Guam OPA who assisted PASAI Secretariat with the development of a database for Financial Statements of Government (FSG). The wealth of knowledge gained from the secondees about our PASAI members, over a period of 10 years, is invaluable and we are sure to utilise their skills and experience in future PASAI events.

Special Thanks for Public Auditor of Guam OPA Mr Benjamin J.F Cruz and Auditor General of SAI Tuvalu Mr Eli Lopati for releasing their staff to assist PASAI Secretariat.

PASAI Chief Executive Mr Tiofilusi Tiueti & Secretariat Staff with Secondees - Final Day, Farewell for now.

2020 IMPACT International Meeting of Performance Audit Critical Thinkers

DETAILS of REGISTRATION can be found on this link - https://cis.eventsair.com/impact-2020/

A message from the Auditor General of Victoria Auditor General’s Office (VAGO)….

As Victorian Auditor-General, I am proud to be hosting IMPACT 2020 in partnership with the Australasian Council of Auditors-General (ACAG).

IMPACT is the biennial International Meeting of Performance Audit Critical Thinkers. In 2020 our focus will be on how performance audit promotes transparency in government.

Our keynote speakers include: The Hon Kenneth Hayne AC; our MC, Sara James is an Emmy Award-winning broadcast journalist and author; Guest speakers include John Daley, Gill Callister, Beverly Romeo-Beehler, Iain Walker and Marcus Stewart.

Venue
The conference and networking events will be held at Melbourne’s iconic Arts Centre, in the heart of the city.

Who should attend?

We invite all professionals interested in audit, critical thinking and transparency in government to join us.

This includes performance auditors, public servants involved in improvement and evaluation, evidence-based policy practitioners, professionals in other integrity organisations, along with those interested in the role of external audit.

Dates & Program

Day One: Monday 23 March, 2020 - The Big Picture

Conversations with key note speakers and panel discussions

Day Two:  Tuesday 24 March, 2020 - In Focus

Focusing on performance audit with opportunities to share learnings and examples from practitioners through a range of plenary sessions. 

I look forward to seeing you in Melbourne in March 2020.

Andrew Greaves

Auditor-General

Victorian Auditor-General's Office 

VICTORIA AUDITOR-GENERAL’S OFFICE IS HOSTING 2020 IMPACT

CBC Workstream on Auditing in Complex and Challenging Contexts - WEBINAR

Log on

Listen

Question

3 December 2019

3pm – 4pm Eastern European Time

Log on to the webinar on:

https://eu.bbcollab.com/guest/ba5e079eaa1f4fdfbf1aec8375c34677

-via Google Chrome, Firefox or Edge

Listen to: Challenges facing SAIs in responding to the needs of the state –

the Deputy Auditor General of the Office of the Auditor General of Kosovo, Mr Salihu, will describe how SAI Kosovo responds to requests for audits from Parliament and civil society organizations.

Question:

the webinar is interactive, and questions invited.

Organised by the:

INTOSAI Capacity Building Committee
Workstream on Auditing in Complex and Challenging Contexts

Audience:        

Senior SAI staff

Contact:

If you plan to join and want more information email david.goldsworthy@developmentaction.co.uk

Trials of the technology can be arranged beforehand

SAI KOSOVO DEPUTY AUDITOR GENERAL - WEBINAR

State Chuuk Office of Public Auditor's performance assessed

PRESS RELEASE

State Chuuk Office of Public Auditor’s performance assessed

Weno, Chuuk (30 September 2019) - The Public Audit Office of the State of Chuuk in the Federated States of Micronesia (FSM) was accorded an assessment by a review team from the Pacific Supreme Audit Institution (PASAI) to measure their performance against international standards.

Referred to as the SAI Performance Measurement Framework (PMF), the assessment is an opportunity for the Public Audit Office to review its core functions, legal framework, internal governance that will be able to allow the Audit Office to confidentially communicate with its internal and external stakeholders.

This is the final SAI PMF assessment for this round of evaluation in the PASAI region which was implemented as part of the activities of the Strengthening Public Finance Management and Governance in the Pacific Project funded by the European Union (EU) and implemented by the United Nations Development Programme Pacific Office in Fiji. PASAI is a responsible party to the project and delivers the Supreme Audit Institution (SAI) component and contributes to the strengthening of the budget oversight capacities of PAC from the perspectives of SAIs.

The assessment included interviews with the Public Auditor, Mr Manny San Jose Jr and a series of evidence-based enquiries and documentary reviews throughout the two-week assessment process.

Mr San Jose, who has been in office for just over 18 months said, “I’m looking forward to the report from this assessment to set an objective platform for me to work on in improving the Office’s performance.”

He added, “As a SAI with a small number of staff who, at present, is able to complete only a limited number of audits each year, I am most hopeful that the results of the SAI PMF will help us progress as a team and an office.”

Mr San Jose Jr says that he is particularly keen to learn how to demonstrate to all our stakeholders, including Chuuk’s citizens, that the Public Auditor plays a valuable role in strong governance and the close inspection of public expenditure.

As manager of the SAI PMF initiative across the whole PASAI region, PASAI’s Director of Practice Development Sinaroseta Palamo-Iosefo said, ‘Every SAI presents its own unique set of circumstances and challenges, and it is our role as assessors to ensure that the SAI PMF assessment generates the most helpful and pertinent feedback for the SAI.”

“We are very grateful to the Chuuk Public Auditor and his team for their openness and responsiveness to the whole SAI PMF process,” she added, “and trust that this will impact positively on the SAI’s performance into the future.’  

The Chuuk SAI PMF review team comprised of Sina Palamo-Iosefo and the Audit Manager from FSM State Pohnpei Office of the Public Auditor, Alice Etse. They presented a summary of key findings from the assessment and provided an overview of the framework to all staff for their understanding about the relevance of the assessment to their individual role within the Office.

PASAI extends its gratitude to EU and UNDP for their support through the ‘Strengthening PFM’ project, and to development partners MFAT and DFAT for their ongoing support and contributions to PASAI’s core funding.

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

###

Contact information:

1. Tiofilusi Tiueti, PASAI Chief Executive, PASAI (Auckland, NZ) E: tiofilusi.tiueti@pasai.org P:+64 9 304 1275

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

Download the press release

Link to the online press release

Front row (l-r): Manny San Jose Jr and Troy Chiwi

(back row l-r) Alice Etse, Gina Lokopwe, Sina Palamo-Iosefo

PASAI's 22nd Congress in Fiji looks towards 2030

PRESS RELEASE

19 August 2019

PASAI’s 22nd congress focusses on Pacific SAIs’ roles in their government’s implementation of the 2030 agenda and applying strong governance to improve the lives of citizens

Natadola, Fiji, 13- 16 August 2019: PASAI’s 22nd Congress took place at Intercontinental Fiji Golf Resort and Spa, Natadola, Fiji.

Attending the Congress were over 60 participants representing 19 member SAIs, development partner organisations and international bodies supporting the work of PASAI in meeting its strategic plan, subject matter experts on climate change, gender equality and other global initiatives, and PASAI’s Secretariat along with other observers.  The Governing Board of PASAI held their 21st meeting on 12 August 2019 before Congress began, with chairmanship handing over from Mr. Grant Hehir, Auditor-General of Australia, to Fiji’s Auditor-General, Mr. Ajay Nand.

The central theme of the Congress, ‘SAIs’ Contribution to Sustainable Development Goals’ (SDGs), was introduced by the Speaker of the Fijian Parliament, Hon. Ratu Epeli Nailatikau. In an impressive and inspiring summary, the Speaker emphasised how the implantation of the 2030 Agenda relies on good governance along with the qualities underlined by SDG 16 – openness, transparency and inclusivity. He also stressed that the success of SDG implementation relies on “the whole community having the resources and unwavering will to implement change,” adding, “It is no longer business as usual.”

Attendees heard from organisations, innovators and SAIs from around the region on the many initiatives being undertaken to implement far-reaching SDG strategies, particularly those relating to the region’s biggest challenges – Gender Equality (SDG 5) and Climate Change (SDG 13). On gender issues, UNWomen reported that domestic violence rates in the Pacific are among the highest in the world, while UNDP stated that ‘The Pacific is in a constant state of recovery’ after series of natural disasters. All speakers and PASAI development partners spoke of the role that SAIs can play in questioning governments about their plans to implement the SDGs and monitoring progress against those plans.

PASAI’s member SAIs were encouraged to align their strategies for auditing implementation of the SDGs with their learning from the cooperative audit on preparedness for SDG implementation. It was acknowledged that while Pacific Leaders have committed annually over recent years to implementing the SDGs in Pacific nations, the seventeen SDGs represent cross-flowing issues that may require innovative audit approaches. A single SDG can impact across many different ministries, plans, policies and budgets (horizontal), and across different governance levels (vertical), so a comprehensive approach is required. SAI Heads recognised the many challenges facing them in auditing the implementation of SDGs in the Pacific context, including fitting it in with current SAI priorities and difficulties in accessing and obtaining data that is held in multiple forms and locations.

The Congress then focussed on practical ways that SAIs might approach the audit of SDG implementation, through integration or adaptation of existing frameworks, for example, and by growing capacity and capability via PASAI’s delivery approach for the second half of its 2014- 2024 Strategic Plan which offers ‘the right support, at the right time, in the right way.’ SAI Heads enjoyed a lively ‘Survivor Fiji’ debate delivered by the PASAI Secretariat to analyse and present their SAI-specific capacity-building needs, both in general for the purposes of good governance and accountability, and in readiness for audits of SDG implementation.

Hosted by Fiji’s Office of the Auditor-General and the AG himself, Mr. Ajay Nand, Congress and Governing Board participants enjoyed a wonderful Fijian ‘Welcome home’ from all involved, including a traditional dinner with the citizens of Sanasana village and a motivational speech from Fiji 7s coach, Gareth Baber, who shared many insights into how to lead a world-class team while honouring all their local and personal cultural influences.

PASAI looks forwards to next year’s 23rd PASAI Congress to be hosted by SAI Palau.  

Meanwhile, the full Communiqué from Congress 2019 can be downloaded here, and you can see photos from the event here.

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

From crop technician to Integrity Ambassador: INTOSaint Assessment at Cook Islands Ministry of Agriculture

After intensive training of Cook Island and NZ OAG staff and a roll-out of early assessments in SAIs in New Zealand and Australia, last week saw a self-assessment of integrity (SAINT) completed at the Cook Islands Ministry of Agriculture.

Allen Parker assisting the participants to develop recommendation

The SAINT assessment was part of the current IntoSAINT/SAINT tool pilot programme being carried out in the PASAI region. It was led by Allen Parker, Cook Islands Director of Audit and Anne McMahon Office Manager at Cook Islands Audit Office and supported by Jonathan Keate and Sarah Markley from SAI of New Zealand.

The Ministry of Agriculture is a critical part of the Cook Islands public sector due to the importance of agricultural activities to this small island nation’s economy, so it was very encouraging to be able to provide useful recommendations to strengthen integrity systems and also to encourage the 11 staff involved in the assessment to be integrity ambassadors within the Ministry and in their interactions with the community.

PASAI's latest newsletter, honouring Christchurch, is out now

The latest issue(17) of the PASAI newsletter is now out, featuring articles and information from many SAIs including Tuvalu, Pohnpei, Fiji, Tonga, Yap, Nauru, Samoa, Cook Islands and Kiribati.

This newsletter also comes with a special foreword from PASAI Chief Executive, Tiofilusi Tiueti, in the aftermath of the tragic events in Christchurch NZ on 15th March 2019:

Read the newsletter online.

Download the newsletter.

PASAI's October Newsletter IS out now

Networking, engaging, reaching out to our member SAIs, development/strategic partners and governing bodies - in our October newsletter, we focus on PASAI’s activities in each of these areas.

In this issue, read about:

• PASAI’s collaborative meeting with ACAG at the offices of the Victorian Auditor General’s Office (VAGO);

• How PASAI is working with the Tongan Parliament to strengthen the oversight role of the PAC;

• Record uptake in PASAI of the Massive Open Online Course (MOOC) on environmental auditing;

• The planning process in communicating about our programs to maximise impact and information.

Download the newsletter or read it online.

VAGO hosts the ACAG meeting attended by PASAI's Director - Technical Support

Tongan Parliament works with PASAI's Secretariat

SAI Samoa's achievements in the MOOC

A highly engaging Facebook post from our comms plan

#We too: PASAI's August newsletter is an all-female edition

Welcome to PASAI’s special August newsletter – an all-female issue which celebrates 125 years of women’s right to vote in New Zealand, and gender balance initiatives world-wide.

As NZ Prime Minister, Jacinda Ardern, declared at the UN, “It seems surprising that in this modern age we have to recommit ourselves to gender equality, but we do. And I for one will never celebrate the gains we have made for women domestically, while internationally other women and girls experience a lack of the most basic of opportunity and dignity. Me Too must become We Too.”

Absolutely. Which is why we’re thrilled to announce that every article in this edition of our newsletter is either contributed by or features women from our SAIs and beyond.

As they lead change and positive shifts around the region and across each of PASAI’s strategic priorities, they are empowering other girls and women to follow in their footsteps. Read about some of the PASAI women showing us the way, not just in the Pacific region, but around the globe.

PASAI’s All-Female August Newsletter

PASAI's Annual Report 2018

PASAI’s Annual Report for year ended 30 June 2018 has been released today.

In addition to the key financial information, the Report focuses on activities undertaken throughout the year in alignment with PASAI’s Strategic Plan 2014 - 2024 and its five Strategic Priorities.

You can read the Annual Report online or download it here.

PASAI's 21st Congress Communique

PASAI's 21st Congress took place in Queensland, Australia, on 28 - 30 August 2018.

Hosted by ANAO and attended by member SAIs from around the region, the Congress agreed on a number of business imperatives and some key learning points on the Congress theme of 'Embracing the Digital Future.' 

Read more about it below. 

Download the Communique from PASAI's 21st Congress.

A global focus on SAIs’ implementation of SDGs

A global focus on SAIs’ implementation of SDGs

PASAI was honoured to present the region’s extensive experience in cooperative audits of preparedness for SDG implementation at last week’s IDI/UNDESA SAI Leadership and Stakeholder meeting on the Contributions of SAIs to the 2030 Agenda and the SDGs (9-30 July 2018, UN Headquarters, New York). Around 150 participants attended from various INTOSAI Communities, UN agencies and other stakeholder organisations.

With a focus on how to strengthen SAI capacities for auditing SDGs, conference discussions included the challenges and opportunities for improving SAI capacity, strategic planning and performance to respond to governance changes related to SDG implementation.

PASAI had the opportunity to share its experience on cooperative audits and the specific challenges that Small Island Developing States (SIDS) face in the context of the 2030 agenda. Using examples across the member states involved and with particular reference to the Solomon Islands, PASAI Chief Executive Tiofilusi Tiueti shared the emerging findings and lessons learned from the audits of preparedness for SDG implementation in SIDS in the PASAI region, in what was agreed on social media to be a very useful insight into key factors for SIDS to consider.

In summing up, Mr. Tiueti stressed the importance of carrying out cooperative audits effectively, stating that ‘Individual SAI audit reports will identify gaps in national system preparedness and provide practical and achievable recommendations to their governments on how to improve their institutional arrangements to achieve the needed economic, social and environmental outcomes.’

You can see PASAI’s full presentation here.

PASAI's Chief Executive, Tiofilusi Tiueti, presenting at UN/IDI conference on SDG implementation

UN/IDI on supporting SAIs to strengthen capacities for auditing SDGs

Tiofilusi Tiueti with PASAI's representatives from Fiji's SAI

Award-winning reports from the Audit Office of New South Wales

Congratulations to the Audit Office of New South Wales who were recently recognised for excellence in annual reporting, winning in three categories for their 2016/17 annual report at the recent Australasian Reporting Awards in Sydney.

-        Gold award for reporting excellence

-        Award for best online annual report

-        Award for best governance reporting

Last year the Audit Office of New South Wales won the overall ‘Report of the Year’ category.

You can view the Audit Office of New South Wales 2016/17 Annual Report here.

(From L-R) Trevor Tye and Renee O’Kane, members of the Communications team, Margaret Crawford, Auditor-General for New South Wales and Barry Underwood, Director, Office of the Auditor-General

Congress is coming ... PASAI's Congress on 28 - 30 August, in Queensland, Australia

PASAI's 21st Congress is coming up soon, on 28 - 30 August 2018, hosted by the Australia National Audit Office (ANAO) at O’Reilly’s Rainforest Retreat, nestled in the world heritage listed Lamington National Park in Queensland, Australia.

The Congress is PASAI’s supreme authority and consists of all PASAI members and has been held annually since 2006, with a different theme underpinning the discussions at this meeting of all the member SAIs.

The theme of the 21st Congress is Embracing the Digital Future.

Advancing technology is changing the ways in which we communicate, as well as how we collect and analyse audit data. Congress discussions and workshops will share experiences, success stories and lessons learned about reliable and emerging technologies – and resources that support efficient, quality audit services and products.

Members already have their travel plans underway, and all are looking forward to a fruitful set of discussions at the three-day event. 

For more information, please email pasai2018@anao.gov.au or follow this link:

Members at PASAI's 20th Congress in August 2017, Tuvalu