PASAI SECRETARIAT LOCKDOWN PERIOD DUE TO COVID-19

An important message from PASAI Chief Executive - Mr Tiofilusi Tiueti

All our countries and our people are affected by this calamity. Each of our countries has put out strict preventive measures to protect and counter the spread of the coronavirus. PASAI also acknowledge and grateful for the ongoing support from your respective organisations to Pacific countries to strengthen their internal resources to fight against this pandemic.

As you may be aware, on Tuesday, 23 March 2020, New Zealand went into alert level 3 and moving to alert level 4 in 48 hours. This means a national lockdown by today, Wednesday 24 March 2020 for four (4) weeks, and non-essential services are to work from home. The four (4) weeks lockdown could be longer so we will keep you updated as things evolve.

Because of that, the PASAI Secretariat office lockdown was effective from the close of business yesterday, Tuesday 24 March 2020. PASAI staff are now working from home and will be for the next four weeks or until the lockdown period is lifted. However, please note that we are still working as usual and accessible to any of our staff can still be made via work emails, telecon (to our mobile numbers), skype etc.  Please don’t call the office telephone number as there is no one at the office to answer your call.   

The lockdown also means that the delivery of some of our planned programs will be deferred/delayed to a future period, which we will confirm once we have some degree of certainty. Meanwhile, PASAI is taking this as an opportunity to explore innovative ways to deliver our programs, liaise with SAIs to prioritise programs, and strengthen resources in the Secretariat to be able to respond to SAI needs at times of adversity, as we are now.  

To ensure we continue planning, each of the PASAI Directors continued to liaise with the member SAIs to obtain updated information on the SAI situation in terms of ability to interact on a program especially if part of that program is to be delivered online/remotely.

We understand that it is a fluid situation and evolves rapidly day by day. However, we will continue to find ways to continue delivering programs to meet SAI needs and will come out stronger.

Should you have any queries please do not hesitate to contact me at tiofilusi.tiueti@pasai.org.

We wish that you all continue to stay safe during these uncertain times.

The PASAI Secretariat Team

25 March 2020

SOLOMON ISLANDS OFFICE OF THE AUDITOR GENERAL STRIVE TOWARDS AUDIT QUALITY

Honiara, Solomon Islands (25 March 2020) – Solomon Islands Office of the Auditor General (SIOAG) is the second Pacific SAI to receive support from the Pacific Association of Supreme Audit Institution (PASAI), as part of a regional program to build the capacity of auditors in conducting the audit of the Financial Statements of Government (FSGs), in accordance with International Standards of Supreme Audit Institutions (ISSAIs). Facilitated and led by PASAI’s Director Technical Support, A’eau Agnes Aruwafu, the workshop was delivered on 9-20 March 2020 to SIOAG staff in Honiara, Solomon Islands.

Mr. Peter Lokay, Auditor-General of the Solomon Islands opened the workshop reinforcing his focus on the need for quality audits through building of auditor’s skills and knowledge in conducting high-quality financial audits according to ISSAIs. The workshop started by  providing an overview of the ISSAI requirements and describing the proposed “Solomon Islands Methodology” (S.I.M). Participants then conducted an assessment of the existing audit practice using the iCAT-FA[1] tool,  identified gaps, and suggested improvements to the SIOAG’s audit methodology.   This resulted in an update and refinement of the audit practice including giving the audit methodology an acronym “S.I.M” which stands for “Solomon Islands Methodology”.  The productive discussions at the workshop was a catalyst for some excellent insight that resulted in the development of the TeamMate template under the new Solomon Islands Methodology. 

The impact of the COVID-19 pandemic affected the second week of the workshop. A  needed COVID-19 SAI awareness meeting, compulsory for all staff, was held and presented by the Deputy Auditor-General, Ms. Rachel McKechnie. Also,  the PASAI’s Director Technical Support was recalled back to Auckland, two days earlier than planned.  Despite the unexpected developments, SIOAG capable team were highly motivated to continue the workshop, under the remote guidance of the Director Technical Support,   for the remaining two days.  An excellent outcome amidst adversity - highlighting the excellent work ethic of the SIOAG staff and their commitment to take ownership and  strive towards audit quality.

Learning from the first rollout of this program in SAI Tuvalu, the experience and lessons learned helped inform the approach for SAI Solomon Islands.  The understanding of the use of TeamMate as a tool within the audit practice will inform the approach to be rolled out in other SAIs that use Teammate, such as Fiji,  Papua New Guinea, Samoa, Tonga and Vanuatu  – all of whom are dedicated to working towards high-quality audits in compliance with ISSAIs.

Following this intervention, a quality assurance peer review will be conducted by participating SAIs in this regional program to ascertain whether the learnings from the workshop have been applied to the FSGs audit and the objective of this programme has been achieved.

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Background:

This program is part of a roadmap for PASAI and its member SAIs to give full effect to the Strategic Priority 3 (SP3) of PASAI’s Long Term Strategy 2014-2024 (“Strategy”), for the second half of the Strategy’s term (i.e. from 2019 to 2024).  The Roadmap is part of the PASAI approach to SAI Support for 2019-2024 which was presented to the Government Board in August 2019.   In particular, this program will focus on building sustainable capacity for SAIs to enable them to conduct audits according to the International Standards of Auditing according to their authoritative standards (that is: ISSAIs or ISA).   Furthermore, other PASAI programs will contribute to the high quality of audits to ensure sustainability within the SAI and also highlights the interdependencies between PASAI Strategic Priorities. The need for this program is driven by the SAI Needs that were obtained during the 2019 PASAI Congress and through ongoing dialogue with the PASAI Secretariat. 

[1] ISSAI Compliance Assessment Tool for Financial Audit (iCAT-FA)

Refer to full MEDIA RELEASE DOCUMENT Click on this link

Contact information:

1.       Mr. Tiofilusi Tiueti, Chief Executive PASAI, Auckland, New Zealand. E: Tiofilusi.tiueti@pasai.org

Website: www.pasai.org

 2.       Mrs. A’eau Agnes Aruwafu, Director Technical Support PASAI, Auckland, New Zealand. E: agnes.aruwafu@pasai.org P:+64 9 304 1275

Auditor-General of Solomon Islands & Workshop participants & PASAI Director Technical Support [in front of SAI office]

New Chief Executive for PASAI announced

The Pacific Association of Supreme Audit Institutions (PASAI) Governing Board announces the appointment of Esther Lameko-Poutoa as the PASAI Secretariat Chief Executive. Esther will start her new role on 1 May 2020. A short profile of Esther is provided below.

The current Chief Executive, Tiofilusi Tiueti, was appointed for a five-year period on a fixed-term contract in May 2015. The Chief Executive recruitment process involved an extensive international search, and the outcome is supported by the full membership of the Governing Board.

The Governing Board recognises the significant contribution and many achievements of the Secretariat under Tio’s leadership. During this time, the activity and impact of the Secretariat has moved forward significantly. As a result, there are many outcomes over the last five years that will continue to strengthen public financial management in the region. A strong foundation for the second phase of the 2014-2024 Strategic Plan has been established.

The Governing Board thanks Tio for the depth of his commitment to PASAI’s mission values and goals, and his dedication at all times. The Governing Board wishes Tio well for his future endeavours and hopes that he will continue to use his vast skills to contribute to development in the Pacific.

Esther will work with Tio to ensure a smooth transition throughout May 2020. Tio will be formally recognised during the PASAI Congress in Palau in August 2020.

Esther Lameko-Poutoa profile - Esther is a Chartered Accountant who has been in public practice in Samoa for three years. She worked in Samoa’s public sector for 25 years at the Office of the Controller & Auditor General and more recently served nine years as CEO of the Samoa National Provident Fund. She holds a master’s degree in business and technology, and an undergraduate degree in accounting and financial management. She has wide-ranging experience in auditing, financial management, governance, public policy, business strategy, and development. She has been instrumental in implementing positive change while building the performance and capacity of the entities she has served.

This announcement is made on behalf of the PASAI Governing Board by: Ajay Nand (Auditor-General, Fiji Controller and Chair, PASAI) and John Ryan (Auditor-General, New Zealand and Secretary-General, PASAI).

Contact information: Sarah Markley, Deputy Secretary-General, PASAI and Director International Engagement, Office of the Auditor-General of New Zealand. E: sarah.markley@oag.parliament.nz P: +64 21 222 8449

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 27 to 28 February 2020

The 22nd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting was held in Auckland, New Zealand from 27 – 28 February, 2020. Mr. Ajay Nand, Auditor-General of Fiji is the current Chairperson of the PASAI Governing Board. PASAI development partners from MFAT, DFAT, the European Union and the World Bank attended and also the PASAI Secretariat staff as observers. Governing Board member details can be found here: https://www.pasai.org/pasai-governing-board

The Governing Board discussed strategic, governance, and operational issues which included the proposed PASAI’s Operational Plan 2020/21, related budget and updates to operations, policies and procedure. PASAI’s proposed programs designed in response to SAI member needs were commended and endorsed. A new approach to embed monitoring and evaluation in program delivery and design was also commended.

The PASAI Secretariat express their gratitude to the Governing Board members for their ongoing support, and acknowledge the development partners for their continued support of PASAI and its work in the region.

Mr Ajay Nand opens the Governing Board meetings and welcomes members and observers

L-R: Ms Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Mr John Ryan (Secretary-General, New Zealand Controller & Auditor-General), Mr Ajay Nand (Chairperson, Fiji Auditor-General), Mr Satrunino Tewid (Incoming Chair, Palau Public Auditor).

The 22nd Governing Board meeting in session

The 22nd Governing Board meeting in session

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.

Working Group's Greenlines newsletter

The latest edition of the Working Group's Greenlines newsletter has been posted to the WGEA website at https://wgea.org/newsletter/greenlines-volume-20-number-2/​.  This edition has a feature story about managing plastics and also includes a feature extra that highlights the important work that WGEA accomplished over the last work plan period. In addition, the newsletter includes important WGEA news, regional news, and “news briefs” from around the world.

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

Pacific Government Audit Offices’ Performance Results Analysed

Port Vila, Vanuatu (15 November 2019) – Five audit offices’ in the Pacific undertook a review of its operations using the International Organisation of Supreme Audit Institutions (INTOSAI) performance measurement framework (PMF).

A workshop organised by the Pacific Supreme Audit Institution (PASAI), provided an opportunity to continue the capacity development efforts of national public auditors in the respective supreme audit institutions (SAI) in using the PMF tool and provide guidance on preparing performance reports.

This initiative was made possible through the ‘Strengthening of Public Finance Management and Governance in the Pacific Project’.

It 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 UNDP in partnership with PASAI.

This is the second and final workshop for this regional programme, which is a continuation from the planning workshop in May this year and the assessment fieldwork conducted in the last four months in five audit offices in State Chuuk, the Commonwealth of the Northern Mariana Islands (CNMI), Fiji, Kiribati and Vanuatu.

In his opening remarks, the Auditor General of Vanuatu Audit Office, Caleb Sandy, emphasized the importance of measuring SAI’s performance to ensure they are well-equipped and capable to deliver value and benefits for citizens.

“The comprehensive assessment highlights key areas for improvement which will help our respective Offices determine necessary actions to address these deficiencies and strengthen our capability to serve our people,” said Sandy.

Facilitated by PASAI’s Director Practice Development, Sinaroseta Palamo-Iosefo, and INTOSAI Development Initiative’s (IDI) SAI PMF Advisor, Irina Sprenglewski, the workshop involved developing the performance report to describe a holistic picture of the SAI’s performance. Delegates analysed the results of performance assessed, identified root causes of the performance, and integrated the external factors that are beyond the audit Offices’ control that influence their performance.

The Public auditor of State Chuuk, Manny San Jose, said, “Participating in this workshop really helped me have a better understanding of the comprehensive standards and criteria used to measure SAI performance”.

Sinaroseta Palamo-Iosefo who also manages the SAI PMF programme in the region said, “Writing the SAI performance report demands careful analysis and interpretation of the assessment results to ensure the report complies with the prescribed methodology and adequately describes the performance of the SAI”.  

In the next few weeks, the assessment teams will finalize the respective performance report they are responsible for, to be ready for IDI’s independent quality review. The workshop was held from 11 – 15 November 2019.  

(Vanuatu Auditor General, Mr Caleb Sandy, delivering opening address)

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

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 Pacific 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).

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Contact information:

1. Mrs. Sinaroseta Palamo-Iosefo, PASAI Director Practice Development, PASAI, Auckland, NZ.
   E: sina.iosefo@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

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Photo: Workshop participants and facilitators

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Download press release

Link to online press release (pasai.org)

SAI KIRIBATI STRIVES TO ENHANCE AUDIT PRACTICE

PRESS RELEASE

Tarawa, Kiribati (25 October 2019) – Recognizing the importance of achieving high quality audits and compliance with international standards is key to an effective, efficient and timely audit system.

In a recent audit analysis, the Kiribati Audit Office underwent a review of their audit methodology by the Pacific Supreme Audit Institution (PASAI).

This review follows the successful SAI Performance Measurement Framework (PMF) assessment that was completed for Supreme Audit Institution (SAI) Kiribati in September, and the preliminary results provided useful input.

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).

Following the two-week SAI support, the Auditor General, Eriati Manaima said the program was useful in setting a refined methodology for his office. 

 “This support programme has been useful because it is refining our audit approach to strive towards conducting quality audits according to International Standards of Supreme Audit Institutions (ISSAIs),” said Manaima.

He added, “The requirement for the office to also comply with ISSAIs is prescribed in the current Audit Act.   However, we need more efforts to work on our new methodology and are fortunate to have PASAI provide that ongoing technical support.”

The support was provided by PASAI Director of Technical Support, A’eau Agnes Aruwafu, who assessed the audit methodology that exists through assisting an audit team to complete the audit of a Kiribati State Owned Enterprise throughout the audit process, from the pre-engagement phase, planning, fieldwork and to the reporting phase. 

PASAI’s Chief Executive Mr Tiofilusi Tiueti said “This audit exercise in Kiribati is a pilot programme and the lessons learned from the approach will provide useful input into supporting other SAIs that are striving to achieve high quality of audits.”

The two-week exercise in Kiribati provided the basis to familiarise with the existing audit practice and determine an approach to refine the audit methodology for the conduct of financial audits. This technical support will continue remotely until the audit report is completed to ensure the refined audit methodology is being followed and the opportunity to provide mentoring and training throughout this audit.

Contact information:

1.       A’eau Agnes Aruwafu Director Technical Support, PASAI Secretariat Office in Parnell, New Zealand.  E: agnes.aruwafu@pasai.org; Tel: +64 9 304 1275,

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

Download Press Release here

Link to the Online Press Release (www.pasai.org)

Photo: The Kiribati Audit Office Audit team and Auditor General Mr Manaima (Far Right) and PASAI Director Technical Support A’eau Agnes Aruwafu (2nd from Left)

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).

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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

Media Release: Kiribati Audit Office undergoes its first performance assessment

PRESS RELEASE

Kiribati Audit Office undergoes first performance assessment

(Tarawa, Kiribati: 16 September 2019) - In a first of its kind for Kiribati, a review team from the Pacific Supreme Audit Institution (PASAI) have assessed the relative importance and performance dimensions of the Kiribati Audit Office. This was conducted using the international Performance Measurement Framework (PMF) which covers its core audit functions, legal framework, internal governance and communication with stakeholders which ensures the promotion of good governance and effective scrutiny of performance.  

Kiribati’s assessment was made possible through the Strengthening of Public Finance Management and Governance in the Pacific Project, funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP). PASAI is a responsible party to the project and delivers the SAI component and contributes to the strengthening of the budget oversight capacities of PAC from the perspectives of SAIs.

The SAI PMF is a multi-purpose, universal framework that can be applied in all types of SAIs regardless of governance structure, mandate, national context and development level.

The Auditor General for the Government of Kiribati, Mr Eriati T Manaima, who took up office seven months ago 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.” 

The Chairman of the Audit Board, Dr Mareko Tofinga who also plays an oversight role over the operations of the Kiribati Audit Office as stipulated in the Audit Act 2017 echoed the sentiments of the Auditor General.  “As a newly established body, we look forward to any guidance and advice from your report, on areas where the Audit Office needs to improve to align with international standards.”

The manager of the SAI PMF initiative across the whole PASAI region, Sina Palamo-Iosefo commented, “With a new AG and a new Board who oversees the operations of the SAI, the assessment could not have taken place at a better time.” She added, “We are certain that the SAI PMF assessment will provide essential information for the SAI and its Board to determine the relevant support to advance the SAI’s performance to international standards.”

The assessment included interviews with the Auditor General and heads of divisions, a series of evidence-based enquiries and documentary reviews throughout the two-week process. The team comprised of representatives from PASAI, Fiji’s Office of the Auditor General, as well as from the Vanuatu National Audit Office.

The four-member team 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 the 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.

The audit was held from 23 August to 4 September in Tarawa, Kiribati.

This is the third SAI Performance Measurement Framework (PMF) assessment in the PASAI region following the successful SAI PMF planning workshop that was held in Fiji early this year.

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Read the media release online

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Contact information:

1. Jill Marshall, Communications Advisor, PASAI (Auckland, NZ) E: jill.marshall@pasai.org, P:+64 9 304 1893

2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, P: (679) 3227 552

Auditor General (middle) with members of the assessment team.

Kirabiti SAI PMF assessment team meeting with Chairman of the Audit Board

SAI PMF discussions with the Kiribati Audit Office

PASAI announces its latest Regional Report - the first cooperative compliance audit on Public Procurement

PASAI regional report:

The first cooperative compliance audit, on
Public Procurement

PASAI is very proud to present our report on the results of the first cooperative compliance audit on Public Procurement.

The audit was a joint initiative between PASAI and the INTOSAI Development Initiative (IDI). Lead by PASAI’s Director of Technical Support, A’eau Agnes Aruwafu and Mr. Shofiqul Islam, IDI’s Manager of Capacity Development, PASAI’s team of facilitators included two officers from Audit NZ, one auditor each from SAI Cook Islands, Samoa, Norway and Maldives, and PASAI’s Director of Practice Development, Sinaroseta Palamo-Iosefo who helped with design, planning and quality reviews. The whole team met in Oslo to design the program followed by a two-week planning workshop in Auckland, NZ, in 2015, and another week of reporting in Samoa, in Dec 2016. Quality assurance of the reports was done in Dec 2017, with the SAIs’ reports being made public for most in 2018.

It was a long-term yet very successful activity, and this report highlights not only the results of the audits themselves, but also the lessons learnt in being the first region to carry out a cooperative compliance audit, on this particular topic.

This report sits in the PASAI suite of information-sharing regional reports as PASAI continues to support its SAIs as Learning and Knowledge organisation (and we’ll soon be following up with a regional report on the cooperative performance audit of preparedness for implementation of the SDGs). We’re very pleased to share the report in both flipbook format and standard PDF download.

This report is also a first in another way. In the Pacific tradition of story-telling, PASAI’s SAIs have provided longer narratives that go beyond the audit results and share a fuller picture of the whole activity and impact on the SAI, the audited entity and the citizens of their country.

PASAI thanks IDI, its other development partners, the team of facilitators and especially the SAIs who took part, for their huge involvement in this cooperative audit and support for this report.

For more information, please contact PASAI’s Communications Advisor on jill.marshall@pasai.org.