POPA Conducts Training on Police Integrity

Kolonia, Pohnpei: September 9, 2020, the Pohnpei Office of the Public Auditor (POPA), Compliance Investigation Division (CID) conducted workshops on integrity, fraud and corruption for the 2020 Pohnpei Police Academy at the Pohnpei State Department of Public Safety (DPS). The invitation was sent from the Director of DPS, Patrick Carl for POPA to conduct a class instruction on corruption and fraud to the police academy trainees so they may have a better understanding and knowledge in the subject when they are conducting their duties on a daily basis.

Since majority of the police officers are entry level trainees, the workshop was geared in two phases: The first part was for them to learn the impacts of fraud and how to prevent it by leading and instilling integrity, accountability and ethical conduct in their daily work activities. The other phase was focusing on how to detect and investigate fraud.

The law enforcement and police agencies had been commonly viewed as one of the most vulnerable and exposed public agencies to the risk of fraud and corruption. Police Officers are the first responders to crimes occurred in the Pohnpei State jurisdiction. They should be upholding the law and ensuring that they strive to do the right thing in all situations to keep the public a safer place which also include discouragement of fraud. They should be leading by example to increase the public confidence and trust in their work. The training went well with active participation from the attendees.

POPA and DPS along with the Office of the Attorney General currently has a signed Memorandum of Understanding (MOU) in place to collaborate and joint forces in combating fraud and corruption.

POPA Investigative Advisor, Sophia Pretrick and staff investigators Trinia Eliou and Derek Dainard of the CID conducted the workshop.

Pacific Government Auditors Strengthen Knowledge of Public Sector Auditing

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering its online training, Tier 1: Fundamentals of Public Sector Auditing, to strengthen public sector auditors’ knowledge and awareness of their critical role in improving accountability, transparency and integrity of government and public sector entities through the audits they perform.

Forty-eight participants (16 male, 32 female) from government audit offices of the American Samoa Government, the FSM States of Chuuk and Yap, the Republic of Fiji, Guam, the Republic of Marshall Islands, Solomon Islands, and Vanuatu will participate in this online capability development intervention that will be delivered from 14 to 21 September 2020.

The training is targeted at SAI staff, in particular those who are new to the public sector auditing profession. It is also a refresher course for experienced auditors to keep abreast with emerging issues in the profession. The training highlights the importance of understanding the framework for and elements of public sector auditing, an overview of the public sector, the key stakeholders and most importantly, ensuring that audit independence is not impaired or compromised. It further equips public sector auditors with knowledge about the role of the SAI, the ethical responsibilities, the audit process, and other information about the public sector so that they can fulfil their mandated responsibilities effectively and efficiently.

Topics cover will include:

• Fundamental principles of public sector auditing

• Role of the Supreme Audit Institution

• Structure of the public sector and link to public financial management (PFM)

• Overview of the audit process

• Independence and ethical requirements

• Applicable accounting and auditing standards

• Understanding the audited entity and its environment

• Governance and systems of internal control

• Risk and materiality

• Consideration of fraud

• Audit evidence

• Documentation, conclusion, and reporting

• Core competencies of a public sector auditor

• Communication with key stakeholders

The facilitation team includes Esther Lameko-Poutoa, Chief Executive, PASAI, Tiofilusi Tiueti, Specialist Advisor, PASAI and Sinaroseta Palamo-Iosefo, Director Practice Development, PASAI.

One of PASAI’s strategic priorities is to enhance SAI capacity and capability by delivering high quality trainings that are aligned with international auditing standards and best practice. Since the establishment of the PASAI Secretariat in 2009, PASAI’s Tier trainings have been instrumental in establishing auditing skills and knowledge for staff of SAIs.  This training aims to support the SAIs in the professional development of their staff, so that they can conduct high quality and timely audits in line with international audit standards.  

Given the growing uncertainties that the pandemic presents, PASAI has transitioned to a blended learning approach to deliver its programs and support to member SAIs, with a focus on online learning in the short term. Secretariat staff has developed the course material and are fully responsible for delivering, managing and evaluating this online training program.

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

Esther Lameko-Poutoa
Chief Executive PASAI

Sinaroseta Palamo-Iosefo
Director Practice Development - PASAI

Tiofilusi Tiueti
Specialist Advisor PASAI

Click here for the pdf media release.

Contact information:

1.      Ms. Esther Lameko-Poutoa, PASAI Chief Executive, PASAI, Auckland, NZ. E: secretariat@pasai.org P:+64 9 304 1275

PASAI 23rd Governing Board Meeting

Auckland, New Zealand (10 September 2020): The 23rd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting and AGM was held online on 4 September 2020. The meeting was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The AGM was attended by PASAI development partners from MFAT, DFAT, the European Union and the World Bank.

The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland office premises and was led by Mr. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand and Ms. Esther Lameko-Poutoa, Chief Executive PASAI. The Secretariat expresses 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.

The Governing Board discussed key strategic, governance, and operational matters and a proposed suite of programs designed in response to SAI needs, the results of the ‘Supreme Audit Institution Performance Measurement Framework’ and the COVID 19 situation. The Secretariat’s transition towards adopting a blended learning training model, with a short-term focus on online learning was also discussed. The Board was updated on the Secretariat’s Digital Transformation program including the set up of a Learning Management System and the digitalisation of inhouse Business Intelligence function to strengthen monitoring, evaluation and reporting activities.

The Secretariat team (L-R): Mr John Ryan (Secretary-General PASAI, New Zealand Controller and Auditor-General), Mr Tiofilusi Tiueti (Specialist Advisor), Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting), Sinaroseta Palamo-Iosefo (Director Practice Development), Nicole Ayo von Thun (Advisor, Office of the Secretary-General), Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Esther Lameko-Poutoa (Chief Executive PASAI).

The 23rd Governing Board online meeting in session

The Annual General Meeting in session

Click here for the pdf media release.

APIPA 2020 Conference: PASAI Secretariat Team presents on Quality Assurance

Auckland, New Zealand (13 August 2020): Audit quality plays an essential role in maintaining confidence in the assurance of the independent audit process. The PASAI Secretariat team delivered a presentation on Quality Assurance at the 31st Association of Pacific Islands Public Auditors (APIPA) Virtual Conference on Thursday, 13 August 2020.

Our speakers included: Esther Lameko-Poutoa (Chief Executive PASAI), Sarah Markley (Director - International Engagement, Office of the Auditor-General New Zealand) and Nick Johnston (Director - Quality Assurance, Office of the Auditor-General New Zealand).

Esther presented the first session focusing on the definition of audit quality, the quality parameters of the SAI Performance Measurement Framework (PMF) and PMF results on Quality Audit and Quality Assurance for the Pacific region.

In the second session, Sarah discussed quality and the elements of the Quality Control System focusing on six elements of the Quality Control Framework and how to implement them in a SAI. International standards on Quality Control and the role of leadership in promoting a culture of quality and excellence in a SAI were also discussed.

In the third and final session, Nick discussed examples of quality controls, key considerations in setting up a quality assurance function in a SAI and recent developments in Quality Control and Quality Assurance.

The presentation included videos from SAI Fiji and SAI Solomon Islands about their experiences in building the quality assurance function in their SAIs. PASAI’s Quality Assurance Manual was cited as being one of the main sources of guidance that was used for this purpose - available on our website: https://www.pasai.org/pasai-manuals-guidelines

This year’s APIPA Virtual Conference (3-14 August 2020) brought together over 300 auditors and finance officers from across the Pacific region including American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), the Federated State of Micronesia (FSM), Fiji, Guam, Kiribati, Marshall Islands, Samoa, Tonga and Palau.

The two-week online conference provided a wide range of courses to strengthen audit capability and expertise. Topics covered included: Accounting and Auditing Standards Update, Root Cause Analysis, Reviewing the Compliance Supplement and Single Audit Report, a refresher on Internal Controls, Auditing Governance, Developing and Leading High-Performance Audit Team, Emotional Intelligence and Creative/Critical Thinking.

Esther Lameko-Poutoa (Chief Executive, PASAI) opens the Quality Assurance session at the APIPA Virtual Conference 2020.

Sarah Markley (Director - International Engagement, OAG New Zealand) and Nick Johnston (Director - Quality Assurance, OAG New Zealand) get ready to present their session on Quality Control and Quality Assurance at the APIPA 2020 Virtual Conference.

Meresimani Vosawale (Quality Assurance Team Leader) from the Office of the Auditor-General Fiji shares SAI Fiji’s experiences of building their quality assurance function.

Contact information:

Esther Lameko-Poutoa Chief Executive, PASAI Secretariat Office

Email: esther.lamekopoutoa@pasai.org; Tel: +64 9 304 1275

Pacific Audit Offices’ Human Resource Management Capability Strengthened

Auckland, New Zealand: - The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (SNAO) is delivering an online Human Resource Management training program from 26 August 2020 to 10 December 2020. The objective of this program is to provide technical support to SAIs in the Pacific region on developing and operationalising their Human Resource (HR) strategy. With the uncertainties and closure of international borders, PASAI is using a blended learning approach, with a focus on online learning in the short to medium term. This is PASAI’s first online training since the pandemic.

This program has been designed in response to a SAI needs assessment conducted at the PASAI Congress 2019. Sixteen SAI staff (9 male, 7 female) from government audit offices across the North and South Pacific region are participating in this program. Participating SAIs include the Republic of Fiji, the Federated States of Micronesia (FSM), FSM States of Pohnpei and Yap, Kiribati, and Papua New Guinea. The Heads of SAI Pohnpei and Yap will also participate in this program, underlining the strategic importance of HR management and practices to the effective operations of a public audit office.

The training focuses on the role of HR in SAIs and how SAIs ensure that they can achieve success and realise its strategic goals through the development of their staff. Topics covered will include:

• The evolution of HR

• A comparison of the role of HR in the SAI to the role of the Public Service Commission (PSC)

• The four key roles of HR practitioners in the SAI

• The importance of HR management in the SAI

• An introduction to the Employee Life Cycle and its purpose in terms of managing human resources

The participants will be guided online by the facilitation team of experts on how to develop their respective SAI’s HR strategy. The participants will work in peer networks to support each other, to share experiences and to build sustainable HR practices in their SAIs. Where relevant, templates for various HR processes will be shared and participants will be trained on how to use these templates.

One of PASAI’s strategic priorities is to enhance SAI capacity and capability by supporting SAIs to improve their approaches to managing human resources and related matters. The effectiveness of a SAI depends on its ability to recruit, retain, and employ highly skilled and motivated staff. Despite the traditional role that the PSC plays in managing human resources across the public sector, the SAI’s management team is responsible to ensure that the SAI has the right staff with the right skill set at the right time.

The challenges posed by the pandemic meant that PASAI had to redefine and reinvent its programs and delivery approach to respond swiftly to its members’ development needs. With limited time and resources and recognizing the importance of partnership within the INTOSAI community, PASAI sought the assistance of SNAO to develop and deliver this online support. PASAI has engaged SNAO’s assistance in earlier leadership and management programs and has built a strong partnership with SNAO and is committed to the INTOSAI motto of “mutual experience benefits all”. We are excited with this collaboration between PASAI and other members of the INTOSAI community, in our efforts to strengthen the capabilities of Pacific SAIs in managing their human resources.

The facilitation team includes Ingela Ekblom, Senior Advisor – SNAO International Department, Marianna Van Niekerk, AFROSAI-E Institutional Human Resource and Organizational Development Manager, Tinna Bondestam, Consultant, and Sinaroseta Palamo-Iosefo, PASAI Director Practice Development.

Ms Ingela Ekblom

Senior Advisor, International Department - SNAO

Marianna Van Niekerk

Institutional HR and Organizational Development Manager - AFROSAI-E

Sinaroseta Palamo-Iosefo

Director Practice Development - PASAI

Tinna Bondestam

Consultant, Stockholm - Sweden

Auditing During an Emergency

The New Zealand Office of the Auditor-General (SAI New Zealand) has completed a review on the New Zealand Ministry of Health’s management of personal protective equipment (PPE) in response to Covid-19.

To read the full report, click here.

Office of the Chuuk State Public Auditor releases a Petty Cash Fund Report

OFFICE OF THE CHUUK STATE PUBLIC AUDITOR

PRESS RELEASE NO. 2020-01

The Office of the Chuuk State Public Auditor (OCPA) announces the release of an Inspection and Evaluation of Petty Cash Fund, which covered the fiscal year 2017 to 2020. 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 this inspection in accordance with the 2011 US Quality Standards for Inspection and Evaluation issued by Council of Inspectors General on Integrity and Efficiency.

The objective of this audit included determining the adequacy of controls on petty cash fund.

The results of the audit disclosed that the Treasury had implemented inadequate  controls  to  protect the Petty Cash Fund. Specifically, our inspection and evaluation have disclosed the following weaknesses:

1.  Inadequate Written Procedures Could Potentially Lead to Misuse, Abuse and Misappropriation of Funds Without Timely Detection

2.  Non-compliances of payments with the Existing Written Control Procedures

3.  Absence of Periodic Surprise Cash Count and Periodic Checking Could Result in Discrepancies and Missing Funds not Detected Timely.

The audit recommendations, if implemented, will strengthen the internal controls on Petty Cash Fund to prevent the risks of fraud, abuse and misuse of the petty cash funds.

The Department of Administrative Services submitted a Management Response, which was in agreement to the findings. We included such response in the final report.

Click here to read the full report.

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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

INTOSAI Journal Spring 2020 Issue now online

The INTOSAI Journal Spring 2020 edition is now available online featuring informative articles on auditing SDG implementation and preparedness and the latest news from SAIS worldwide. It also includes a special contribution on SAI Female Leadership and an exclusive IDI article on gender initiatives.

NZ SAI shared their update on monitoring COVID-19 government spending

The NZ Office of the Auditor-General is sharing some useful approaches on how a SAI should consider monitoring public money spend during the COVID-10 pandemic. SAIs are critical in ensuring this ‘watchdog’ role and reporting to the public and Parliament about how the Government is being accountable in the use of the COVID-19 related expenditure.

Please click on this link to the full article

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.