Building Capacity to Effectively Audit the Management of Public Assets

The Auditor-General’s Office of Papua New Guinea (PNG) together with the Pacific Association of Supreme Audit Institutions (PASAI) hosted a workshop in Port Moresby from 21 to 25 November 2016 at the Lamana Hotel. The theme of the workshop, ‘Building Capacity to Effectively Audit the Management of Public Assets’, emphasised that the risks to Pacific Island Countries and Territories governments of poorly managed public assets / resources are significant and material. Supreme Audit Institutions (SAIs) play an important role to improve the management of public assets resources, which is critical for the ability of governments to deliver key services to its citizens. The PNG Auditor-General Mr Philip Nauga commented that “this workshop is relevant and important for our office because it aligns with the PNG Vision 2050 National Government plan to reduce corruption including the mismanagement and misuse of public assets and resources”. Such comments echo similar concepts from SAIs in the Pacific region.

The workshop covered a range of technical topics from the asset life cycle, the four main stages of asset management decisions, determining the feasibility of a performance audit on this topic, to linking audits to SDGs and National Development plans and strategic audit planning of asset management audits

The knowledge gained by participants from this workshop will help them to plan and carry out an audit on assets management, with value added recommendations to their respective government.

Twenty two representatives from 15 SAIs attended this week-long workshop - Papua New Guinea, American Samoa, Cook Islands, Fiji, the Federated States of Micronesia’s States of Chuuk, Pohnpei, Kosrae, and Yap, Kiribati, Marshall Islands, Palau, Samoa, Solomon Islands, Tonga and Tuvalu. For the first time in PASAI programs, a representative from the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) attended and this was possible through PASAI’s Memorandum of Understanding with AFROSAI-E to share resources and knowledge. The regional workshop was developed and delivered by a team of highly experienced PASAI consultants from Kerry McGovern and Associates (Ms Kerry McGovern, Dr Penny Burns and Ms Michelle Maschmedt) all with extensive experience in public sector asset management and working in the Pacific Islands. The workshop was delivered using a blended learning approach which consisted of class room lectures, exercises and two study tours to major infrastructure public assets such as PNG National Airport Corporation and the PNG National Football Stadium. Both these study tours provided a practical implementation of the content taught during each of these days, to enhance their understanding. The feedback from participants was positive and they enjoyed the variety of teaching approaches.

The workshop ended with the presentation of certificates to participants by the PNG Auditor- General together with Mr Dylan Roux, First Secretary, Australian High Commission, Papua New Guinea.

PASAI commended the PNG Office of the Auditor-General for their excellent support and for making this workshop a great success including their world-class hospitality.

PASAI acknowledge the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT), and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

Workshop participants

First Study Tour – National Airport Corporation, Day 2 of the workshop

Promoting better governance, accountability and transparency for Pohnpei State

The Pohnpei State Office of the Public Auditor (OPA) in partnership with the Pacific Association of Supreme Audit Institutions (PASAI) hosted a five day workshop in Pohnpei from 21 – 25 November 2016 for Members of the Legislature, Audit Entities, Public Auditors of Federated State of Micronesia, Chief Executives of Local Government, and other stakeholders including media and civil society organizations, in Pohnpei. The workshop is in line with one of PASAI’s strategic priorities, “to advocate on behalf of its members to strengthen governance, transparency and accountability.”

Legislative committees play an important role in the scrutiny of audit reports and providing oversight over the use and management of public resources. The workshop was opened by the Vice Speaker of the Pohnpei State, the Honorable Nixom Soram, “who extended a warm welcome to members of the legislature, the Pohnpei State Public Auditor, Iso Ihlen Joseph, his staff, and the PASAI delegation for holding such a valuable workshop for its members”. Vice Speaker, Hon Nixom Soram in his opening address commented, “as legislators our role is to ensure monies are expended correctly, once they are expended, we must ensure they are accurately accounted for, if not, we turn to the auditors. That is why we need the help of auditors”. Members of Legislative Committees who attended the first two days also commented, “the workshop was informative and extremely useful for their roles as oversight committees, and as members of the legislature”.

The first two days of the workshop was the programme for members of the Legislature and was attended by 17 members. The topics covered included an overview about the role of PASAI, the status of accountability and transparency in the Pacific, the value and benefits of Supreme Audit Institutions or Offices of Public Auditors, public accountability framework of the Pohnpei State, its budget process, fraud awareness and the audit findings of OPA.

The final three days were for the second group comprising of Cabinet Members, staff of audit entities including finance and administration staff, the Public Auditor of Kosrae State and his staff, which started their session on Wednesday and attended by 27 participants. The Governor of Pohnpei State, the Honorable Marcelo K Peterson, welcomed the second group, and in his opening remarks, extended his gratitude to the Chair of PASAI, also the Public Auditor of Pohnpei, for selecting Pohnpei to host this workshop. He ended his opening remarks with a wise old saying, “in order to establish trust, it is first important that you be trustworthy.  This means you should be forthright with all your dealings”.

This workshop is the fourth Public Accounts Committee workshop PASAI has held in the Pacific, and it is the first time it has extended to a five day programme to include audit entities, government officers, local government and other stakeholders.

The workshop was facilitated from PASAI by Mr Eroni Vatuloka, PASAI Advocate, and Ms Aolele Su’a Aloese, Director of Advocacy, Engagement and Financing, and from the Pohnpei Office of the Public

Auditor, by Mrs Sophia H Pretrick, Investigative Advisor, Mrs Analin Co Estur, Audit Manager and Ms Christina Elnei, Budget Officer, Pohnpei State Governor’s Office.

PASAI would like to acknowledge the support of the Pohnpei State Office of the Public Auditor, for making this workshop a great success. We would also like to acknowledge the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT), and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

Enclosure one: Image of Group 1, Members of the Legislature of Pohnpei State and staff of the Office of Public Auditor of Pohnpei State

Enclosure two: Image of Group 2, Cabinet Members, Chief Executives of Local Government, Directors of Government Departments, Finance and Administration staff, Public Auditors of FSM and staff.

Lara Taylor-Pearce Auditor-General of the Republic of Sierra Leone on transparency and accountability in public financial management

The Auditor General of Sierra Leone is an IDI Board member who was interviewed by Jamie Hitchen, a policy researcher at Africa Research Institute. The result is a thought provoking article on transparency and accountability in Public Financial Management. One of the best articles on the work of SAIs that I have read in many years, and worth 5 minutes of everyone’s time.

Available via the IDI website at http://www.idi.no/Artikkel.aspx?AId=1475&back=1&MId1=44 and directly at the Africa Research Institute: http://www.africaresearchinstitute.org/newsite/publications/lara-taylor-pearce-transparency-accountability-public-financial-management/

Auditor General of the Republic of Sierra Leone, Lara Taylor-Pearce

Supporting performance measurement of public auditors in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) facilitated a regional workshop on implementing SAI Performance Measurement Framework (SAI PMF) in the Pacific SAIs, which commenced since February 2016. The workshop completes the first phase of this regional initiative. Thirteen auditors including three heads of SAIs, from seven SAIs namely Cook Islands, New Zealand, Papua New Guinea (PNG), Samoa, Solomon Islands, Tonga and Tuvalu participated in this one week workshop that was held from 7 – 11 November, 2016 at the Tanoa International Dateline Hotel, Nuku’alofa, Tonga.

Since February 2016, these SAIs were engaged in assessing their performance using the SAI PMF, a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. While New Zealand and PNG conducted self-assessments, the other five SAIs were reviewed by their peers. The workshop focused on analysing the results of these assessments with specific guidance on compiling the SAI performance report.

The assessment results have identified areas where the SAIs require further improvements, the resources that would be needed to conduct audits effectively and fulfil their mandated responsibilities and highlighted the enabling factors for and constraints to effective performance. These results should assist auditors in maintaining high standard of audit deliverables and the SAIs as being a credible institutions that government and the public can rely on for independent assurance and advice on the effective utilisation of public resources.

Measuring performance is crucial to ensuring that an organisation such as the Supreme Audit Institution, who plays a vital role in strengthening good governance and accountability in the public sector, is carrying out its responsibilities effectively with professionalism and has the ability to respond to stakeholders’ expectations as well as emerging issues that impact the lives of citizens at large.

In delivering his keynote address, His Excellency Mr Andrew Ford, Australian High Commissioner to Tonga, expressed his hope for the workshop participants that “.. you are motivated to tackle any challenges identified and continue to innovate ways to ensure you remain relevant to the ever changing expectations of your stakeholders but also keep up with the rapid changes in technology which can impact the way you conduct audits”.

Camilla Fredriksen from the IDI confirms that the experiences from this first programme will be key input into further implementation of support to the use of SAI PMF and the results from SAI PMF assessments. The SAI PMF framework offers a holistic approach to measuring SAI Performance. To ensure the relevance of the tool, it was important to gain experience on its applicability across regions. The implementation of the PASAI programme shows that a regional coordinated approach to SAI PMF has helped create a network of assessors that can support each other through the implementation. This has allowed for a deeper understanding of own and others operation for the participants, and in turn this has led to identification of strengths and challenges across the SAIs in the region,

SAI PMF is aligned with one of PASAI’s strategic goals, to develop SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific. The workshop was facilitated by Mr Horacio Vieira, SAI PMF Advisor, Ms Camilla Fredriksen, Advisor from IDI, Ms Claire Kelly, PASAI Consultant, Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development and supported by Ms Chrissie Murray from Audit NZ.

This project is supported by Australian Department of Foreign Affairs, INTOSAI Donor Secretariat (IDS) in IDI and New Zealand Ministry of Foreign Affairs and Trade.

The workshop facilitators, advisors and participants

Celebrating PASAI Achievements – Talk at ADB Manila

The Chief Executive Officer of the Pacific Association of Supreme Audit Institutions (PASAI) Mr Tiofilusi Tiueti and the PASAI Advocate Mr Eroni Vatuloka presented on PASAI’s achievements at the ADB Headquarters in Manila Philippines on 26 and 27 October 2016.  ADB celebrates 50 years of operations in the Asia and the Pacific region and the presentation highlighted ADB’s partnership with PASAI in their quest for improved governance, transparency, and accountability and in fighting fraud and corruption in the region.

The PASAI team presented at the Pacific Talk for staff of the Pacific Department and at the Insight Thursday, to the wider ADB audience. Both presentations were well-attended.  The Team was asked about the challenges on getting quality accounts audited on time especially project audits and how PASAI was addressing those problems; the relationship with the private sector auditors apart from outsourcing; the involvement of other international and regional bodies and the use of international best practices and standards; and the independence of the audit institutions.

The Team also met with relevant offices of the Bank and with Executive Directors who expressed interest and appreciation of the collective work of PASAI and its members. Mr James Lynch, the Deputy Director General of the Pacific Department remarked, “the regional initiative through PASAI is one of the few technical assistance that shows commendable results and believed that the visit by PASAI has been very productive.”

PASAI acknowledges the valued support by the ADB Pacific Department for the successful visit.

L-R: Mr James Lynch (Deputy Director General, ADB Pacific Department), Mr Eroni Vatuloka (PASAI Advocate), ED Bhimantara Widyajala (Executive Director covering Cook Islands, Fiji, New Zealand, Samoa and Tonga), Mr Tiofilusi Tiueti (Chief Executive, PASAI), Mr Ben Graham (Senior Evaluation Specialist Independent Evaluation Department), Ms Flordeliza dR. Asistin (Senior Operations and Institutional Coordination Officer, ADB Pacific Department)

Mr Tiofilusi Tiueti (Chief Executive, PASAI)

PASAI Chief Executive and PASAI Advocate with  Mr Viliami Sefesi, Financial Control Specialist at ADB. 

PASAI Chief Executive and PASAI Advocate hosted for lunch by Mr Viliami Sefesi, Financial Control Specialist at ADB and Mr Oscar Malielegaoi, Adviser to ADB Executive Director for countries covering Cook Islands, Fiji, New Zealand, Samoa and Tonga.

The announcement of the event at ADB.

Supporting performance measurement of the Tuvalu Office of the Auditor-General

The Pacific Association of Supreme Audit Institutions (PASAI) completed the performance assessment of the Tuvalu Office of the Auditor-General (TOAG) this week, using the SAI Performance Measurement Framework (SAI PMF). It is one of the five assessments conducted as part of a capacity development initiative – “Supporting SAI Performance Measurement in PASAI” – a collaboration between the INTOSAI Development Initiatives, PASAI and Australian Department of Foreign Affairs and Trade (DFAT).

The SAI PMF is a global framework that enables SAIs to assess their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. The framework can be used to contribute to improved SAI capacity development through promoting the use of performance measurement and management, as well as identifying opportunities to strengthen and monitor SAI performance and accountability. The implementation of SAI PMF is aligned with one of PASAI’s strategic goals, developing SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The assessment was conducted on 20-26 October 2016 by an internal assessment team from TOAG and peer reviewed by the Samoa Audit Office (SAO) with support from PASAI. The TOAG team included Mr Eli Lopati (Auditor General of Tuvalu), Mrs Imase Kaunatu and Mr Tony Prcevich. The peer review team included Ms Jaslyn Tuioti Mariner-Leota and Mr Marshall Maua from SAO and Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development. The Auditor-General of TOAG, Mr. Eli Lopati, management and staff of the SAI provided great support to the assessment team.

Following the completion of the assessment, the peer review team presented its preliminary findings to the staff of TOAG. Mr Lopati expressed his appreciation of the assessment and gratitude for the review. He said, “This is the first time that the Office has been reviewed. The results ofthe assessment will help us prioritise and focus our efforts on areas requiring improvement and development”. Management and staff also acknowledged the importance of the assessment and their acceptance of the preliminary findings as constructive feedback on areas where the SAI requires improvement.

The review team is expected to complete and finalise its report on the assessment at a performance analysis workshop in Tonga next month. The second phase of this project will commence in January 2017 with performance assessment of five more SAIs in the northern Pacific.

Workshop participants and co-ordinators.

Cape Town After-meeting Documentation Now Available

The presentations and CBC Steering Committee Resolutions from the Annual Meeting in Cape Town are now on the INTOSAI Capacity Building Committee website HERE

FIPP - Call for Candidates

Please find below a letter from the Chairs of the Knowledge Sharing Committee, the Capacity Building Committee and the Professional Standards Committee inviting your SAI to nominate candidates for the Forum for INTOSAI Professional Pronouncements (FIPP). The deadline for nominations is 1 November, 2016 and they should kindly be submitted to ir@cag.gov.in.

Call for candidates for FIPP 2017

FIPP ToR 2016

Nomination Form FIPP 2017

OLACEFS Request for feed-back on Capacity Building Plan

When Brazil’s Federal Court of Accounts (TCU ) became Chair of the Capacity Building Committee (CCC ) of the Organization of Latin America and Caribbean Supreme Audit Institutions (OLACEFS ) in the beginning of 2016, it established a bold and broad agenda focused on strengthening the Committee, with a view to interinstitutional cooperation and professional development in every Supreme Audit Institution (SAI) in the region. This pragmatic approach reflects the need to broaden the range of initiatives aiming to build capacities and increase professional technical skills.

Many educational activities have been carried out this year, in accordance with guidelines from previous years combined with strategic initiatives introduced by the TCU’s candidacy to chair the Committee. These activities include more than 20 eLearning courses, coordinated audits in various phases, a high-level seminar on Information Technology and Sustainable Development Goals (SDGs), a three-day innovation workshop for technical staff of all regional SAIs, and the publication of a diagnosis of regional capacity-building needs based on a robust methodology and extensive SAI participation.

For the remainder of the 2016 to 2018 period, the CCC plans to provide continuity to longtime activities, but also to undertake completely new and innovative initiatives that will demand considerable financial and human resources.

Due to its strategic importance, the CCC recognizes the need to count on contributions from partner institutions, so that the capacity-building plan best captures opportunities and meets needs for the region. In this regard, the proposals presented herein are still subject to suggestions, refinements, and further detailing, and may even add new initiatives and programs.

By publishing and sharing a first version of this document with strategic partners, the CCC sees an opportunity to thus improve the proposals, incorporate innovate ideas, and maximize the impact of efforts by identifying synergies and complementary initiatives in the development of solutions that share common objectives.

In practical terms, this document is therefore open to contributions, for a limited time, in order to incorporate suggestions, improvements, and recommendations from partners within and outside of the CCC in a timely fashion.

Specifically, the CCC Chair requests feedback and contributions from CCC members, other SAIs and OLACEFS committee, other INTOSAI regions, the CBC, IDI, and KSC and other INTOSAI bodies, and cooperating institutions such as the German Cooperation Agency (GIZ), the Inter-American Development Bank (IADB), and the World Bank, among others.

The deadline for receiving these contributions is October 26, 2016, which will allow the CCC Chair to publish a second, definitive version of the Plan in time for the upcoming INTOSAI Congress (INCOSAI) in early December.

Please find the above-mentioned plan here: OLACEFS Capacity Building Plan 2016-2018

EUROSAI Conference on the Importance of Ethics and Integrity for SAIs

Integrity is not a simple concept to define. Many overlapping and distinct definitions are used. The term integrity is derived from the Latin in-tangere, meaning untouched. It refers to virtue, incorruptibility and the state of being unimpaired. Integrity is closely related to the absence of fraud and corruption, but it also entails common decency.

According to the Operational Plan of EUROSAI Goal Team 1, EUROSAI would like to “Promote the use of SAI PMF pilots, ethical and other integrity based self-assessment tools by informing EUROSAI members about these concept”. On behalf of Task Force on Audit and Ethics and Goal Team 1 on Capacity Building, State Audit Office of Hungary organised a Conference on the importance of ethics and integrity for Supreme Audit Institutions between 14 and 15 September, 2016 to enhance this objective.

During this conference, the participants had the great opportunity to receive information about different concepts relating to the issue of integrity:
- SAI leading by example – ISSAI 12,
- ISSAI 30, INTOSAI Code of Ethics,
- ID programmes against fraud and corruption,
- Promoting an ethical culture in public organisations.

The conference was followed by the 10th meeting of the Goal Team 1 on Capacity Building.

More details are on the Newsportal of the State Audit Office of Hungary.
All the documents are published on the Training section of the EUROSAI Website.

Fourth INCOSAI Newsletter

Please find below the fourth INCOSAI newsletter recently published by the hosting SAI of the United Arab Emirates.

In this newsletter you will find an update on the two main themes for the Congress. Furthermore, there is an update about the latest information on the preparations for the Congress, including further details on the booths and seminars (including the newest initiative: “The discussion forum”). Finally, the hosting SAI of UAE will brief you on the Congress in the light of recent developments within INTOSAI.

INCOSAI Newsletter no. 4

Strengthened Strategic Direction for the INTOSAI-Donor Cooperation

The 9th meeting of the INTOSAI-Donor Steering Committee was kindly hosted in Cape Town on 5-6 October by the Auditor-General of South Africa, Mr. Kimi Makwetu. Participants welcomed the synergies from holding the meeting, for the first time, in connection with the annual meeting of INTOSAI’s Capacity Building Committee (CBC). Together, the meetings saw participation from over 100 representatives from SAIs and development partners. 

The Steering Committee approved a new strategic direction for the INTOSAI-Donor Cooperation. The Global Call for Proposals will continue to be the flagship activity of the Cooperation. It will take a two-tier approach: Tier 1 will be an inclusive, rolling process where applicants can submit concept notes at any time, while Tier 2 will provide more intense support to a smaller group of SAIs that have a stronger need for scaled-up and strengthened support, such as those in fragile and conflict environments. 

Through an increased focus on communicating capacity development results and successes, the Cooperation’s stakeholders focus on influencing behaviour change to strengthen the way support is provided to SAIs. To support this, the Cooperation will also launch the INTOSAI-Donor Cooperation Portal – a new web-based platform which will integrate all activities of the Cooperation, and provide a common space for presenting information on SAIs and capacity development projects worldwide. Stronger measurement of results will also be central to the Cooperation. 

Steering Committee members also expressed their support for the 2017-19 strategy for the SAI Performance Measurement Framework (SAI PMF). The SAI PMF is a global tool to assist SAIs to better measure and manage their performance, and is expected to be endorsed by the global SAI community at the INTOSAI Congress this December. The Cooperation has been a strong supporter of the SAI PMF and contributed to its development through strategic advice and financing pilot assessments and training events. It will remain engaged in an advisory role and through partnering on implementation of assessments. From 2017, the CBC will take on the role of strategic governance lead for SAI PMF, while the INTOSAI Development Initiative (IDI) takes the operational lead. 

Background

The INTOSAI-Donor Cooperation is a strategic partnership between the International Organization of Supreme Audit Institutions (INTOSAI) and 23 development partners to scale up and strengthen support to Supreme Audit Institutions (SAIs) in developing countries. It was established with the signing of a Memorandum of Understanding (MoU) in 2009. The Cooperation is unique in bringing together partners who share a common goal of enhancing accountability, public financial management, transparency, and good governance through strengthening SAIs. 

Leadership of the INTOSAI-Donor Steering Committee is provided by Joint Chairs and Vice Chairs from the INTOSAI and donor communities. The SAI of Saudi Arabia is Chair and the SAI of United States is Vice Chair for INTOSAI. The World Bank is Chair and the UK Department for International Development is Vice Chair for the Donors. 

For further information on the INTOSAI-Donor Cooperation, please contact the INTOSAI-Donor Secretariat within the INTOSAI Development Initiative (IDI): intosai.donor.secretariat@idi.no 

Tonga Office of the Auditor-General holds Communications Workshop

The Tonga Office of the Auditor General (TOAG) held a communications workshop titled ‘Communicating and Promoting Value and Benefits of Supreme Audit Institutions (SAIs)’ from Monday, 10th October – Friday, 14th October, 2016 at the Tungi Colonnade, Nuku’alofa, Tonga. Twenty-eight participants attended the workshop with 24 from TOAG, two from the Tonga Ministry of Revenue and Customs and two from the Tonga Ministry of Finance and National Planning. This communications workshop is part of the ‘Support of the external oversight function of the Public Financial Management system’ project that is funded by the Australia Department of Foreign Affairs and Trade. 

The workshop was opened with a short devotion and prayer by Rev. Mavae Fonokalafi of the Free Wesleyan Church of Tonga and Operation Manager of Tungi Colonnade, followed by a warm welcome by Tonga Auditor-General, Sefita Tangi to the PASAI consultants and Australia Department of Foreign Affairs and Trade (DFAT) representative. Sefita noted, “We hope that the various initiatives under this project will result in enhancing the external oversight of the PFM system in Tonga.” 

Meria Russell, DFAT Programme Manager for Governance, Economic and Private Sector Development spoke about the agreement and the aims of this programme, which is funded by DFAT. “It is our hope that the participants who take part in this workshop will be committed to what they are about to learn and be able to fully utilise these skills in order to benefit the people of Tonga. We look forward to the positive outcomes of this workshop,” she said. 

The participants spent the first two days discussing the value and benefits of SAIs as prescribed in the International Standards for Supreme Audit Institutions (ISSAI) 12: 
The value and benefits of SAIs–making a difference to the lives of citizens. Participants also discussed how to effectively engage with stakeholders with the aim to develop a communication strategy for the Tonga SAI. The second part of the training focused on report writing skills, dealing with media and social media, public speaking and writing media releases. The participants’ critical thinking, analytical skills and writing abilities were put to the test through the myriad of audit-related exercises that honed their communication skills in each session. 

The workshop was facilitated by PASAI Advocate, Eroni Vatuloka and PASAI Communications Advisor, Tina Vaka. The training was hosted by the Tonga Office of the Auditor-General and supported by DFAT. 

The participants of the Tonga Office of the Auditor-General Communications workshop, Nuku’alofa, Tonga. 

Communicating and promoting value and benefits of Supreme Audit Institutions

The Pacific Association of Supreme Audit Institutions (PASAI) held its regional communication workshop in Port Vila, Vanuatu from 5-9 September, 2016, the first of several communications programmes planned for Pacific SAIs in the Region.  Eighteen participants from 13 Supreme Audit Institutions (SAIs) attended the workshop, which was opened by the Auditor General of Vanuatu, Mr John Path.  In his speech he stated the importance of communication in the work that auditors carry out.  “We are called to make a difference to the lives of citizens,” he said, “and we need to be able to effectively communicate the results of our work to stakeholders to achieve this”.

This regional workshop is important for Supreme Audit Institutions (SAI) as they need to demonstrate their ongoing relevance to citizens, Parliament and other stakeholders to achieve greater audit impact.  SAIs can show their relevance by appropriately responding to the challenges of citizens, the expectations of different stakeholders and the emerging risks and changing environments in which audits are conducted.   This can be achieved if SAIs have a meaningful and effective dialogue with stakeholders about how their work facilitates improvement in the public sector. 

The participants spent the first two days discussing the value and benefits of SAIs as prescribed in the International Standards for Supreme Audit Institutions (ISSAI) 12: The value and benefits of SAIs – making a difference to the lives of citizens and how to effectively engage with stakeholders and developing a communication strategy for the SAI.   In leading this part of the training, PASAI Director of Advocacy, Engagement and Financing, Ms Aolele Su’a Aloese reminded participants, “Right from the first day working as an auditor, we need to communicate effectively with auditees in order to obtain audit information”.  She emphasised the importance of communication at every level for auditors in the work they conduct, and provided practical examples that supported this. 

The second part of the training focused on report writing skills, dealing with media and social media, public speaking and writing media releases.  Participants engaged in this part of the training with enthusiasm.  “These skills will not only benefit the SAI but me personally,” said one participant.  Another participant testified, “This training gives me new ideas and methodologies in communication after many years working in government and 15 years in auditing”.  The participants’ critical thinking, analytical skills and writing abilities were put to the test through the myriad of audit-related exercises that honed their communication skills in each session.

PASAI will be conducting further communications training in the Tonga and Fiji SAIs over the next couple of months.

The training was co-facilitated by PASAI’s Director, Practice Development, Sinaroseta Palamo-Iosefo and Communications Advisor, Tina Vaka.  The training was hosted by the Vanuatu National Audit Office and supported by the Australian Department of Foreign Affairs and Trade (DFAT) and the NZ Ministry of Foreign Affairs and Trade (MFAT).

A visit from Dr Pohiva Tu'ionetoa

Dr Pohiva Tu'ionetoa graced us with his presence at the Secretariat yesterday. The Tongan Minister for Labour, Commerce and Trade, and Minister for Police, Prisons and Fire Services is one of the early pioneers of PASAI and the former Auditor General of Tonga.

Strategic Planning for Public Auditors in Yap

This week the Pacific Association of Supreme Audit Institutions (PASAI) is in Yap State of the Federated States of Micronesia working with staff of the Office of the Public Auditor (OPA) to develop their knowledge and experience in developing the OPA’s strategic plan. 

The OPA is required to audit financial records of the Yap State Government including, but not limited to, “every branch, department, office, political subdivision, board, commission and agency, and other public legal entities or non-profit organizations receiving public funds from the Yap State Government”. 

Developing a strategic plan involves envisaging a desired future for the organisation and creating a plan to make that vision a reality. The Office of the Public Auditor has limited capacity and resources with only nine staff. As such, it is a challenge for the OPA to deliver its mandate and to ensure that appropriate plans and organisational systems are in place to guide the utilization of limited resources for an effective impact. 

One of PASAI’s strategic priorities across the Pacific is to help supreme audit institutions develop and implement a realistic strategic plan and publicly report against these strategic plans. PASAI’s Director of Practice Development, Ms Sinaroseta Palamo-Iosefo said, “During the week, we discussed the strategic planning process as well as the components of a strategic plan. The staff were introduced to the SAI Performance Measurement Framework (SAI PMF) – a global multi-purpose tool used by Supreme Audit Institutions (SAIs) to assess their performance, as a tool to conduct a needs assessment of the office to inform the strategic planning process”. 

The Public Auditor, Mr Achilles Defngin said, “We are very fortunate to have Ms. Palamo-Iosefo from PASAI assist and guide us in developing our strategic plan. We encourage other agencies in the State Government to develop their strategic plans as well.” Mr Defngin further stated, “My staff are enthusiastic about articulating our office’s vision, mission and values which will set our auditing direction for the next several years.” 

Staff of OPA described the workshop as enlightening and worthwhile. One of the management staff said, “The workshop has presented us with the prospects to make strategic improvements in various areas of our overall office operations. It has shown us the bigger picture and a more realistic perception of where our Office currently stands.” 

This assignment is supported by the Australia Department of Foreign Affairs and Trade and New Zealand Ministry of Foreign Affairs and Trade. 

Public Auditor, Mr Achilles Defngin (3rd left back row) and staff from the Office of the Public Auditor with Ms Palamo-Iosefo (3rd right back row) 

Fishing Together for a Pacific Free of Corruption and Poverty

Delegates from 19 Supreme Audit Institution (SAI) member countries were welcomed by Governor Marcelino Peterson to the State of Pohnpei, Federated States of Micronesia for the 19th PASAI Congress held on 2-5 August, 2016.  Signs at the international airport and on the streets signalled the importance of this occasion, which saw development partners NZ Ministry of Foreign Affairs and Trade (MFAT) and INTOSAI Donor Secretariat (IDI, Brazil office) attend, as well as stakeholders from the World Bank and Pacific Island Forum Secretariat, and observers from the US Department of the Interior (DOI) and the Commonwealth Ombudsman. 

Congress was opened by keynote speaker, His Excellency, President Peter M. Christian, followed by Ms Mary Kendall, Deputy Inspector General, US Department of the Interior who gave special remarks.  Both speakers emphasised the values of integrity, strength of character, trust and relationships as being key to the role of Auditors.

Ms Lyn Provost, PASAI Secretary General and Auditor General of NZ gave the keynote address, presenting her report on “Reflections from our audits: Governance and Accountability”.  Eight elements of good governance was the focus of her address and sharing the journey of PASAI.  Ms Provost completes her seven year term this year and SAI heads acknowledged with great appreciation the remarkable work and esteemed leadership she has provided as Secretary General of PASAI for the past six years.

Fighting corruption and poverty was the theme of the Congress.  SAI Heads discussed the challenges and successes of their roles in combating these prevalent issues in the Pacific.  Key solutions considered were advocating for legislative changes, working more closely with other government agencies, increasing public awareness of the issues and engaging them in the fight against corruption and poverty.  The international attendance beyond the Pacific at this year’s Congress signalled the growing value PASAI is having on the global auditing stage.

SAI Samoa was nominated as the new PASAI member on the INTOSAI governing board.  Regionally, the Chairmanship of PASAI was handed over by John Path, Auditor General of Vanuatu to Ihlen Joseph, Auditor General of Pohnpei FSM.

Participants enjoyed the generous hospitality of the SAI Pohnpei and their staff.  A cultural reception and day excursions ensured delegates experienced the beauty and uniqueness of Pohnpei.

SAI heads conveyed their vote of thanks to the development partners, stakeholders, observers and hosting SAI for their invaluable contributions to the 19th PASAI Congress.

A copy of the PASAI Communique can be viewed here.

The 20th PASAI Congress will be hosted in Tuvalu in 2017.

BELOW: PASAI 19th Congress delegates in Pohnpei, Federated States of Micronesia.

PNG commits to strengthening the Office of the Auditor General through SAI PMF Self-Assessment

Strengthening PNG AGO Project Team, from left: Benly Micah, Dallas Kila, Philip Nauga (Auditor-General) and To’oro Aveve (Team Leader).

With the aim of enhancing the quality of work done by the Papua New Guinea Auditor General’s Office (PNG AGO), the executive management of PNG AGO set up the Strengthening PNG AGO Project to carry out a performance assessment of the SAI using the recent version (January 2016) of the Supreme Audit Institution Performance Management Framework (SAI PMF) tool.  The SAI PMF is a global framework that enables SAIs to perform voluntary assessments of their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. It is a universal tool which can be applied to all types of SAI regardless of governance structure, mandate, national context and development level.  

The Auditor General of PNG Mr Philip Nauga said “The project is not concerned with finding faults in the SAI, rather with identifying areas within the SAI that require improvement in order to assist the SAI achieve its mandated requirements.”

The SAI PMF Assessment is being conducted with the support of PASAI Secretariat and is a continuation of a week-long SWOT analysis conducted in August 2015 by Mrs Agnes Aruwafu, PASAI Director of Technical Support.  Following this the PNG AGO project team carried out the full SAI PMF assessment (endorsed version January 2016) for two weeks in March 2016 and gathered evidence to objectively assess each of the key domains of the PNG AGO.  Finally, during the week from 12-16 July 2016 the Strengthening PNG AGO Project Team worked tirelessly to analyse the scoring results and completed the overall report which was presented to the Auditor General’s representative on 16 July 2016.  The report was well received.

The PASAI Director of Technical support highly commends the dedication of the PNG AGO project team and their enthusiasm to embrace this initiative to strengthen the AGO and achieve the priorities of the Auditor General.  

The results of the SAI PMF Assessment is owned by the Auditor General who has advised that the assessment and the baseline data identified will be used to develop a strategic direction to achieve his vision of improving the capacity of his office to make a difference in the lives of citizens and audit for impact.

(L-R): Presentation of the SAI PMF Assessment Report by Project Team Leader Mr To’oro Aveve A/Manager – Training and Development, Mr Benly Micah Senior Technical Officer – Standards,  Ms Dallas Kila Senior Technical Officer – Monitoring presenting the report to Mr Gordon Kega , Acting Deputy Auditor General, Provincial & Local Level Government Audit Divisionand Executive Officerof the Auditor General Ms CatherineAdiunegiya

PASAI Secretariat welcomes new Systems Developer

The Secretariat welcomes its new Systems Developer, Mr Tu’amalie Paea this week.  Mr Paea is contracted by the Secretariat for four months to develop a Web Information System that will be an easy-to-use, centralized repository of information to record, analyze and store critical data regarding the activities of the Pacific Association of Supreme Audit Institutions’ (PASAI) members. It will also store data on PASAI's activities to support implementation of its strategic plan and be an information hub for strategic, operational and periodic plans and reports.

Born in Neiafu Vava’u, Tonga, Mr Paea is a Senior Computer Programmer, Database/Web Designer, and Systems Developer. Tu’amalie has a Bachelor of Computer Science and Information Systems from the University of the South Pacific, and a Masters of Information Technology from the University of Queensland, Australia.

Tu’amalie’s systems development experience started with the Government of Tonga where he helped develop a Web Portal and a number of computer systems. He was also engaged by the Department of Climate Change as a TA National Consultant in March 2016. Tu’amalie has joined the Secretariat as an international consultant funded by the Asian Development Bank.

Assessment of the Tonga Office of the Auditor General

Capacity development of Pacific Supreme Audit Institutions (SAIs) continued with the assessment of the Tonga Office of the Auditor General (TOAG) conducted on 4-8 July 2016 using the INTOSAI SAI Performance Measurement Framework (SAI PMF).

The SAI PMF is a global framework that enables SAIs to perform voluntary assessments of their performance against International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. It is a universal tool which can be applied to all types of SAI regardless of governance structure, mandate, national context and development level.  The development of the “lite” version of the SAI PMF and its use by smaller Pacific SAIs is in line with PASAI’s regional strategic priorities of helping Pacific SAIs to strengthen their independence, complete high quality audits on a timely basis and enhance their institutional capacity and capability.

The TOAG SAI PMF assessment was conducted by an internal assessment team from the TOAG and peer reviewed by the Tuvalu Audit Office (TAO) with support from PASAI. The TOAG team was co-ordinated by Mr Kelepi Makakaufaki while the peer review team included Ms. Claire Kelly (PASAI consultant), Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development, Mr. Eli Lopati (Auditor General - TAO) and Mrs Imase Kaunatu (TAO). The Auditor General of TOAG, Mr. Sefita Tangi, management and staff of the SAI provided great support to the assessment team during the week.