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Samoa SAI responds positively to Media

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

 

Invitation to all PASAI members to attend "International Meeting Performance Audit Critical Thinkers (IMPACT)" in 2018

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.   

 

 

Implementing Performance Measurement Framework in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) continued with phase II of the SAI Performance Measurement Framework (SAI PMF) project for Supreme Audit Institutions (SAIs) in the North Pacific by facilitating a workshop in Majuro, Marshall Islands from 2 - 6 October 2017. Twenty two staff from nine SAIs attended the workshop.

The Chief Secretary of the Republic of Marshall Islands, Mr Benjamin Graham, officially opened the workshop. In his opening remarks, he acknowledged the importance of SAIs taking stock of where they are and how they can continue to improve. He said, “This process of methodical self-assessment and continual self-improvement is common sense—but sadly not common practice among many organisations. By going through these performance assessments and peer reviews and diagnosing your deficiencies and areas for improvement, you are not only setting the bar high on your own performance, you are also setting an example for other public institutions to follow.” These comments echoed the core purpose of the SAI PMF tool and how SAIs can demonstrate the fundamental principle of SAIs leading by example.

SAIs from Guam, Marshall Islands, Federated States of Micronesia (FSM) Office of the National Public Auditor, FSM States of Pohnpei, Kosrae and Yap have been assessed through the peer review approach and the assessment reports are being finalised. The peer review teams were supported by resource persons from the region; they were Ms Claire Kelly, PASAI Performance Audit Consultant, Mr Allen Parker, Director of Audit for Cook Islands Audit Office, Mr Kelepi Makakaufaki, Deputy Auditor General of Tonga Office of the Auditor-General and Mr Marshall Maua, Director of Strategic, Personnel and Corporate Services of Samoa Audit Office.

The focus of the workshop was learning how to develop the qualitative evaluation, including identification of external and internal root causes of performance. Incorporating these external factors are crucial in explaining the SAI’s performance as these can either help or hamper the performance of the SAI. Each peer review team also presented and discussed lessons learned so far in the assessment, and preliminary high level results of their respective assessments.
The next steps in the programme are for the peer review teams to finalise the full report taking on board the lessons learnt from the workshop on integrated analysis and preparing a report that is evidence-based, balanced and easy to understand.

This programme is aligned with one of PASAI’s strategic goals requiring SAIs to develop a performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The workshop was facilitated by Ms Cecilie Thue-Hansen, Head of SAI PMF Unit within IDI and Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development.

This project is supported by the Australian Department of Foreign Affairs, INTOSAI Development Initiatives (IDI) and the New Zealand Ministry of Foreign Affairs and Trade.

For further information, contact:
Tiofilusi Tiueti, Chief Executive PASAI Secretariat
Email: tiofilusi.tiueti@pasai.org
Telephone: +64 9 304 1275
Website: www.pasai.org

Sinaroseta Palamo-Iosefo, Director Practice Development
Email: sina.iosefo@pasai.org
Telephone: +64 21 027 12717

Photo: Day 1 - Opening of workshop with Chief Secretary RMI, participants and co-ordinators 

Photo: Day 1 - Opening of workshop with Chief Secretary RMI, participants and co-ordinators 

IDI is hiring -Strategic Advisor (Strategy, Governance and Communications)

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

 

Advocating accountability and transparency in the Solomon Islands

The Pacific Association of Supreme Audit Institutions (PASAI) and the Solomon Islands Office of the Auditor-General (SIOAG) conducted a series of workshops for the Public Accounts Committee (PAC), Public Expenditure Committee (PEC), Government entities and stakeholders at the National Parliament of Solomon Islands on 11th – 14th September 2017.

The Speaker of Parliament Hon. Ajilon Jasper Nasiu when opening the PAC/PEC workshop stressed the importance for improvement of the capacity of members of Parliament in holding the executive government accountable on the use of public funds, in their contribution to better public administration and greater public confidence in the institutions ofthe Solomon Island government.

The purpose of the workshops were to raise awareness on PASAI and the work it does in the region, especially providing support to public sector audit institutions such as the SIOAG
to improve accountability and transparency in the island states. The workshop for PAC and
PEC was held be on 11th and 12th September, for government entities on 13th and for stakeholders on 14th September.

The objectives of the workshops were:
(a) to create awareness on the work of PASAI in the Pacific region especially in advocating transparency and accountability;
(b) to build the capacity of the Members of Parliament to better understand their role in
providing financial oversight of public expenditure as well as to better understand the specific role of the PAC and PEC within the processes of Parliament;
(c) to raise awareness on the role of SIOAG and how audit entities can be involved in improving the audit process;
(d) to discuss how to achieve greater audit impact by engaging audit entities throughout the audit process;
(e) to introduce a proposed Auditor General’s Bill 2017.

The training and awareness was conducted by the Solomon Islands Auditor General, Peter Lokay and assisted by PASAI consultants Eroni Vatuloka and Aisake Eke. The Solomon
Islands is the sixth country in the Pacific region that has hosted these series of transparency
and accountability workshops.

The DFAT Counsellor for Justice and Governance in the Solomon Islands, Ms Karyn Murray in closing the legislature committee workshops hoped that the training would enhance the work of the SIOAG and assist Parliament in the evaluation of government programmes and
organisations. It is anticipated that there would be an impact in good governance,  transparency and accountability, improving operational efficiency and boosting the trust and
confidence on the SIOAG and the government.

The workshops are part of the PASAI’s advocacy programme to develop strong partnerships
with regional organisations and audit institutions to enhance accountability and transparency
in the region.
The SIOAG and PASAI acknowledge the kind financial assistance of the Solomon Islands
government, the Australia Department of Foreign Affairs and Trade (DFAT) and the New
Zealand Ministry of Foreign Affairs and Trade (MFAT) in supporting the three workshops.

For more information please contact: 

Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

or

Eroni Vatuloka

PASAI PFM Consultant

Email: eronivatuloka@gmail.com

 

PAC and PEC participants, SIOAG Auditor General & PASAI Consultants

PAC and PEC participants, SIOAG Auditor General & PASAI Consultants

Government entities participants

Government entities participants

Stakeholders participants

Stakeholders participants

Auditor’s Report shakes the House

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:

  • accumulated unpaid debts;
  • no records of their assets;
  • no records of revenue collected;
  • advance payment of salaries of board directors;
  • over-payment of per diems;
  • delay in the depositing of revenue in the bank;
  • not keeping birth and death certificates in order.

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

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Tonga Government needs to address audit issues on MDA’s 2015/2016 report

THE Public Accounts Standing Committee (PAC) is considering the common audit issues arose during the audit conducted on Government Ministries, Departments and Agency (MDA) in the financial year 2015/2016.

READ FULL ARTICLE HERE

PASAI’s 20th Congress held in Tuvalu

The Pacific Association of Supreme Audit Institutions (PASAI) held their 20th Congress in Funafuti, Tuvalu from 8 August – 11 August 2017. Over 40 participants from 23 SAI members and development partners attended the Congress, which had the theme “Promoting the Values and Benefits of SAIs through Effective Communication”.

Acting Prime Minister, also Deputy Prime Minister of Tuvalu Hon. Maatia Toafa was the keynote speaker at the Opening Ceremony, mentioning the importance of the Congress theme, particularly for Tuvalu and its recent update of their audit Act. “With these changes and increased powers, comes additional accountability. This accountability must be effectively communicated to stakeholders in order to be demonstrated,” said Hon. Toafa.

The Prime Minister of Tuvalu Hon. Enele Sopoaga hosted a state dinner for the PASAI Congress delegates on the night of the opening of Congress. Welcoming the SAI Heads from around the Pacific, he applauded their role and those of public officers in general, in leading their nations in trust and respect. Speaking about the Tuvalu government, “This government is fully committed to the principles of transparency, good governance and accountability,” he said.

Congress delegates participated in productive dialogue during the communications workshop, coming up with creative ideas and viable solutions for the challenges whichmany of them face in promoting the values and benefits of SAIs and engaging their stakeholders. Important decisions were achieved during the PASAI AGM and business sessionsthathavepositionedPASAIpurposefullytoachievetheirstrategicplan  and objectives for the region. The Governing Board of PASAI also held their 17th meeting on 7 August 2017 as part of the Congress proceedings.

SAI Heads recognized the importance of having more dialogue with their colleagues, stakeholders and development partners locally to build strong relationships and trust for maximum engagement for the work that their SAI is doing. This would in turn strengthen accountability and transparency across the region.  “The Congress has been a successwith key decisions being made by the members relating to future funding of PASAI to ensure effective delivery of the PASAI strategy” said Mr. Ihlen K. Joseph, Public Auditor of Pohnpei State - FSM and outgoing Chairman of PASAI.

Auditor-General of Tuvalu, Mr Eli Lopati with his staff and the wider community, hosted the Congress with joy, warmth and unique Tuvalu flavour. Sharing their life and culture through food, dance, music, singing and a special excursion to Tepuka island, Congress participants were treated to an exceptional insight to Tuvalu.

PASAI acknowledges the Australian Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade for their valued support with this Congress.

Delegates of the 20th Congress in Funafuti, Tuvalu.

Delegates of the 20th Congress in Funafuti, Tuvalu.

Delegates of the 20th Congress in Funafuti, Tuvalu.

Delegates of the 20th Congress in Funafuti, Tuvalu.

IPSASB e-news : July 2017

The International Public Sector Accounting Standards Board (IPSASB) held its second meeting of the year from June 27-June 30. Eurostat, the statistical office of the European Union in Luxembourg, hosted the meeting, which was opened by Dr. Silke Stapel-Weber, Director of Directorate C: National Accounts, Prices and Key Indicators, Eurostat.

Mapping and iCAT Workshop for Tonga

A workshop on Conducting Mapping and iCAT (ISSAI Compliance Assessment Tools) was held at the Tungi Colonnade Hotel, Nuku’alofa, Tonga for the staff of the Tonga Office of the Auditor General (TOAG). The workshop was delivered by the Norway based INTOSAI Development Initiative (IDI), an organisation that supports the strengthening of performance and capacities of government audit offices or Supreme Audit Institutions (SAIs) around the world.

The workshop is the start of support to SAI Tonga for implementing ISSAIs (International Standards of Supreme Audit Institutions) under the Support for External Oversight Function of the Public Financial Management System (Tonga). The 30 or so participants which included the senior management staff of the TOAG, were trained on a method to implement ISSAIs in a holistic and phased approach. It is holistic as it involves the adoption and implementation of ISSAIs for financial, compliance and performance audits; and phased allowing the TOAG to be fully compliant with the standards over a period of time, while at the same time have minimum impact on the usual operational work of the TOAG.

Mr. Sefita Tangi, Auditor-General of Tonga remarked, “The Tonga Audit Office is grateful for this opportunity to pilot in the Pacific region the SAI level support project of the IDI’s global ISSAI implementation initiative, 3i Programme Phase II. The expected outcome of this project is ISSAI compliant audits conducted by the TOAG.”

The workshop was facilitated by Shofiqul Islam, IDI Manager Capacity Development, and assisted by Eroni Vatuloka, PASAI PFM (Public Financial Management) Consultant.

PASAI acknowledges the kind financial support of the Australian Government and the IDI in improving public financial management in Tonga.

IPSAS Training for Tonga Government

The Pacific Association for Supreme Audit Intuitions (PASAI) and the University of the South Pacific (USP) partnered last week to promote improved government transparency and accountability through training on ‘International Public Sector Accounting Standards’ (IPSAS).

The week-long training programme from 3-7 July 2017 for the Tonga government accountants and auditors concluded on Friday in Nuku’alofa, Tonga. It was attended by 30 participants from the Office of the Auditor-General, Ministry of Finance and National Planning, government ministries and public enterprises. The participants are now more equipped with the skills needed to produce financial statements in line with international accounting standards.

“The high level of participation including attendance during a public holiday underscores the importance of attaining the world’s best accounting skills and standards,” said Mr Sefita Tangi, Auditor-General of Tonga.

The USP also delivered an online course on IPSAS Cash Basis using its online learning management system called ‘Moodle’. Four staff of the Tonga Office of the Auditor-General and two from the Ministry of Finance and National Planning participated in this online learning.

“Australia is pleased to support this important work in Tonga. Strengthened accounting skills and broader public financial management will help to build the confidence of both the general public and those wanting to invest in Tonga’s future”, said Australia’s Deputy High Commissioner, Rhona McPhee.

The programme is one of the activities under the Support for External Oversight Function of the Public Financial Management System (Tonga) which aims to enhance the knowledge and interpretation of IPSAS and their application. The use of cases from the Tonga Whole of Government and public enterprises accounts assisted the participants in understanding the practical application of the standards. The knowledge gained from the training hopes to improve the quality of the financial statements of Tonga government and public enterprises.

PASAI acknowledges the kind financial support of the Australian Government in improving public financial management in Tonga.

Photo: Workshop facilitators and participants. 

Photo: Workshop facilitators and participants. 

After 6 years, Marshall Islands govt files an audit on time

For the first time in six years, the Marshall Islands government has completed its annual financial audit on time, confirming improvements in the financial accountability system at the Ministry of Finance.

For the full article, CLICK HERE
By Giff Johnson, RNZ Pacific correspondent in Majuro.