Quality Control and Assurance and Peer Review Training

22 March 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering live online training on Quality Control and Assurance on 22-24 March and 30 March 2021. PASAI recognizes the need to achieve sustainability by embedding good audit practice according to international audit standards. To assist SAIs to evaluate their audit work performance quality, PASAI has designed the "Enhancing Quality Control and Quality Assurance Systems" Programme – which comprises of two online workshops.

The initial online workshop on Quality Control and Assurance aims to build SAI capability on how to build a robust Quality Control and Assurance system, to enable SAIs to maintain a high degree of integrity, accountability, and competence. Nineteen participants (6 male, 13 female) from 10 public audit offices in the Pacific region are attending, including participants from SAIs Australia (Australian National Audit Office), French Polynesia, FSM National, Guam, Palau, Pohnpei, Solomon Islands, Tonga and Yap.

The second workshop focuses on the stages of the Peer Review process, its objectives, benefits and barriers and will be attended by 10 participants (2 male, 8 female) from 5 public audit offices in the Pacific region - participants from SAIs Fiji, FSM National, FSM Yap, Guam, and Vanuatu.

Training materials has been developed to meet the quality control and assurance requirements of SAI and its staff.

The program's focus is applied or action-based. It is designed to equip participants with practical guidance to apply their learnings into their business-as-usual work immediately.

Facilitation team

The facilitation team includes Tiofilusi Tiueti (Director Technical Support PASAI) and Gurdip Bhambra (Consultant).

This programme is funded through the Strengthening of Public Finance Management and Governance in the Pacific Project (PFM) project, which aims to strengthen oversight over public financial management in the Pacific region, though 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. Strengthening of Public Finance Management 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).

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

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Contact information:

Ms. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI 25th Governing Board Meeting

26 February 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 25th Governing Board meeting on 26 February 2021. The meeting was held virtually and was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. 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 Governing Board discussed strategic, governance, and operational matters - including a proposed six-month operational plan designed in response to Supreme Audit Institution (SAI) needs, the results of the SAI Performance Measurement Framework (SAI-PMF), and the COVID-19 pandemic. Agenda items also included a discussion of options for the 22nd PASAI Congress, tentative plan for the possible relocation of the Secretariat and updates of policies and procedures.

The 25th Governing Board virtual meeting in session

The Governing Board celebrates International Women’s Day 2021

The Governing Board expressed their support for the upcoming International Women’s Day 2021 (8 March) and their ongoing commitment to promoting gender equality and equal employment opportunities in the Pacific region.

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

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PDF version of this media release

Office of the Chuuk State Public Auditor releases assessment report on its performance

The Office of Chuuk State Public Auditor (OCPA) is releasing the assessment report on its performance. The assessment was conducted in September 2019 as part of a regional initiative implemented as part of the United Nations Development Programme’s (UNDP) Strengthening of Public Finance Management and Governance in the Pacific Project (PFM) 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). This 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 OCPA’s performance was assessed against the International Standards of Supreme Audit Institutions (ISSAIs). It followed the methodology prescribed by the Supreme Audit Institutions’ Performance Measurement Framework (SAI-PMF) issued by the International Organization of Supreme Audit Institutions’ (INTOSAI) Working Group on the Values and Benefits of SAIs.

The assessment was conducted by an independent team comprising two members: Mrs Sinaroseta Palamo-Iosefo, PASAI Director of Practice Development (Team Leader) and Ms Alice Etse, Audit Manager from the FSM State of Pohnpei Office of the Public Auditor (POPA).

The assessment was comprehensive and covered six domains with a set of pre-determined performance indicators under each domain. These indicators are either within the control or outside of the control of the OCPA. The six domains are as follows:

A. Independence and Legal Framework

B. Internal Governance and Ethics

C. Audit Quality and Reporting

D. Financial Management, Assets and Support Services

E. Human Resources and Training

F. Communication and Stakeholder Management

Office of Chuuk State Public Auditor Performance Report (PDF)

Assessment Report on OCPA Performance (PDF of media release)

Office of the Chuuk State Public Auditor releases blueprint for strengthened independence

This is to announce the release of a blueprint for strengthened independence of the Office of the Chuuk State Public Auditor (OCPA). It includes an analysis of the strengths, weaknesses, challenges, opportunities, and threats to the independence of the OCPA, and the formulation of corresponding strategies and plan for implementation that can help overcome or address such challenges and threats.

The ‘Strengthening of Public Finance Management and Governance in the Pacific Project’ (PFM) is funded by the European Union (EU) and implemented by the United Nations Development Programme (UNDP) in partnership with PASAI. This 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 important role of the public auditor’s office is to contribute and help in promoting efficiency, accountability, effectiveness, and transparency of public administration. Among others, the auditor’s office helps the government to improve performance, enhance transparency, ensure accountability, maintain credibility, fight corruption, promote public trust, and foster the efficient and effective receipt and use of public resources for the value and benefits of their citizens.

The fact is that the public auditor’s office can accomplish its tasks more objectively and effectively only if it is independent and protected against any influence.

Thus, the overall objective of the OCPA in this task is to pursue and achieve greater independence thru its legal (legal framework- constitutional and law) and its day-day-operation. The basic strategies include the following:

• Develop and implement enhancements in the legal framework (especially in the public auditor’s act) and in actual operations to provide for greater independence

• Implement a communication strategy.

• Advocate and engage with relevant stakeholders.

• Prepare and implement an audit strategic plan

• Request for the approval of budget for the right size of manpower for the office considering its mandate

• Monitor the independence, prepare to be accountable and lead by example.

With greater independence coupled with the right resources and right number of qualified and trained manpower, the OCPA would be able to deliver an effective value and benefits that can reasonably contribute to making a difference to the lives of Chuuk State citizens.

Pursuing greater independence for the Office of Chuuk State Public Auditor (PDF of strategy)

OCPA releases blueprint for strengthened independence (PDF of media release)

FSM Single Audits for FY-2019 Achieved by the Extended Deadline January 18, 2021

The Single Audits for the FSM National and State Governments covering the fiscal year 2019 have been completed by the extended due date of December 31, 2020. The audits are a requirement of the Compact Agreement, as amended, between the USA and FSM. They are conducted annually with the original due date on June 30th each year, or nine (9) months after the end of each fiscal year. The Audit Contract was awarded to Deloitte & Touche, and the audits are performed in accordance with the laws, auditing standards, and other requirements of the US federal government, among which includes the Single Audit Act of 1984, as amended.

Due to the coronavirus pandemic, the Single Audits for FY-2019 were postponed until December 31, 2020. It was a necessary extension given the lockdown and border restrictions which impacted audits within the FSM.

The Heads of the Finance Departments for the primary governments as well as the chief executives and their chief financial officers for the component units, were ably responsible for the preparation of financial reports, internal controls and compliance that facilitated the audits’ completion on schedule. We commend the management for all the FSM single audit entities and we also acknowledge our independent CPA firm for executing their responsibilities and ensuring that the FSM Governments achieved their annual single audits as a crucial requirement of the Amended Compact.

Going forward, steps are being taken to commence the next audit for the fiscal year 2020, which will be performed during fiscal year 2021, with the Notice to Proceed recently issued last week to our independent CPA firm.

Digital copies of all the audit reports can be accessed via the Office of National Public Auditor’s website at www.fsmopa.fm.

A Year in the Life of Pohnpei Office of the Public Auditor

Pohnpei's Office of the Public Auditor (POPA) is the state's supreme audit institution, working to ensure that public funds are spent and used as intended and are reported in a transparent and timely way.

The Year in the Life of POPA highlights some of the activities that POPA undertook or was involved in during 2020. This is to inform the public of what POPA do, the value and benefits of work in the promotion of transparency and accountability in the government for the citizens of Pohnpei.

Read the Year in the Life of POPA here.

The FSM National OPA publishes a Performance Audit on the FSM Trust Fund

The FSM National OPA's latest Performance Audit on the FSM Trust Fund: Actions are Required to Effectively and Efficiently Achieve the Goals of The FSM Trust Fund, was submitted to the Congress and the President on December 4, 2020. 

You can access the full report by visiting www.fsmopa.fm or by clicking on the link below: 

Audit Report 2021-02: The FSM Trust Fund 

PASAI 24th Governing Board Meeting

Auckland, New Zealand (26 November 2020)

The Pacific Association of Supreme Audit Institutions (PASAI) held its 24th Governing Board meeting online on 26 November 2020. The meeting was chaired by Mr. Ajay Nand, Auditor-General of Fiji and current Chairperson of the PASAI Governing Board. The PASAI Secretariat team connected virtually from the Audit New Zealand Auckland and Wellington 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 Governing Board discussed strategic, governance, and operational matters - including a proposed 6-month operational plan designed in response to the COVID-19 pandemic, Supreme Audit Institution (SAI) needs, and the results of the SAI Performance Measurement Framework (SAI-PMF). Agenda items also included an organisational structure review and a discussion of options for the 22nd PASAI Congress.

Mr. Ajay Nand launched the PASAI Learning Management System (LMS) – an important milestone in the Secretariat’s digital transformation and response to the COVID-19 pandemic. The LMS provides PASAI with a platform to virtually deliver its capability development programs in the short-term. The Secretariat will transition towards adopting a blended learning model (including a mix of online and face-to-face delivery) in the medium- to long-term as a more effective and sustainable delivery model.

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

The 24th Governing Board virtual meeting in session

The Secretariat team (L-R): Sarala Meenken (E-Learning Specialist), Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting), Tiofilusi Tiueti (Specialist Advisor), Sinaroseta Palamo-Iosefo (Director Practice Development), Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Esther Lameko-Poutoa (Chief Executive PASAI).

Learning Management System presentation to the Board

Click here for the pdf media release.

Communications Training: Effective Report Writing to Increase Impact of Audit Findings

2 December 2020

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering online training on Communications: Report Writing on 3 – 4 December 2020. Seventy-five participants (36 female, 39 male) from the public audit offices of Chuuk, Fiji, FSM National, Guam, Palau, Papua New Guinea, Samoa, Solomon Islands and Yap will participate in this virtual workshop. This training is part of a suite of capability development initiatives targeted at strengthening the communications function of a Supreme Audit Institution (SAI) – at an institutional and individual level. This training follows on from the Communications: Strategy and Implementation programme (27 October – 27 November 2020), which consisted of webinar-style workshops followed by SAI level coaching sessions to fully implement and embed learning.

SAIs play an important role in providing Parliament and members of the public with information on the government’s ability to manage public resources. Effective written communication is critical to achieve greater audit impact and create increased visibility and engagement with the work of a SAI. High quality report writing influences stakeholder perception of the quality of a SAI’s work and impacts its reputation.  Writing clearly, concisely, and with purpose makes it easier for people to understand and act on what a SAI is telling them.

The Lima Declaration (ISSAI 12) emphasizes the positive impact SAIs have on society by instilling trust and public confidence through public sector auditing, reporting and communicating audit results. Quality reporting can be used as a vehicle to demonstrate SAI’s ongoing relevance to citizens and other key stakeholders by establishing themselves as a credible source of independent and objective insight and guidance to achieve accountability, transparency and good governance in the public sector.

Facilitation team

Sarah Markley

Deputy Secretary General PASAI

Director International Engagement

Office of the Auditor-General New Zealand

Nicole Ayo von Thun

Advisor, International Engagement

Office of the Auditor-General New Zealand

Annie Subactagin-Matto

Director Monitoring, Evaluation and Reporting

PASAI

This training is being delivered in collaboration with the Office of the Auditor-General New Zealand (OAG NZ), and the PASAI Secretariat acknowledge their contribution and support. 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).

 Click here for the pdf press release.

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Contact information:

1.      Ms. Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand

E: secretariat@pasai.org P:+64 9 304 1275

FSM National OPA's latest performance audit published

The FSM National OPA's latest, Performance Audit on the Implementation of Recommendations of Audit Report No. 2019-02: Collaborative actions are needed to improve and address various issues relating to the Housing Programs, was submitted to the Congress and President on October 29, 2020. 

You can access the full report by visiting www.fsmopa.fm or by clicking on the link below: 

Audit Report 2021-01: Collaborative Actions are needed to improve and address various issues relating to the Housing Programs

Communications Training to Achieve Increased Audit Impact

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) will be delivering its online training on Communications Strategy and Implementation from 27 October to 27 November 2020. Thirty five participants (23 female, 12 male) from government audit offices of SAI American Samoa, Chuuk, CNMI, Cook Islands, FSM National, FSM Pohnpei, Palau, Samoa and Yap will participate in this online capability development training.

The training consists of two virtual regional workshops, the first of which is scheduled from 27 - 30 October. The first regional workshop will equip participants with an understanding of the role of the SAI communications function, key stakeholders and audience groups, developing and implementing a communications strategy and social media strategy, and measuring and reporting on communications activity. Participants will also learn best practice to engage with Parliament and the media.

The initial workshop will be followed by SAI-level support in the form of dedicated one-on-one online Zoom coaching sessions to follow up on the progress of the development of the SAI Communications Strategy and Annual Communications Operational Plan. As participating SAIs are likely to be at different points of their five-year strategic plan cycle, the one-on-one coaching approach will allow for learnings and discussions to be customised to meet the individual and specific needs of each SAI. During these sessions, implementation challenges will be addressed and solutions suggested. Coaching sessions will be held between 23-26 November and will completed before the second and final regional workshop on 27 November to share key issues and learnings.

Development meeting attended by representatives from PASAI and the Office of the Auditor-General New Zealand

This training has been designed and delivered in collaboration with the Office of the Auditor-General New Zealand, and the PASAI Secretariat acknowledge their contribution and support. The training is designed in response to the requirements identified in the SAI Needs Analysis conducted in 2019. Training and supplementary materials have been developed to specifically meet the communications requirements of public sector auditors. The focus of the program is applied or action-based, and is designed to equip participants with practical guidance to enable them to immediately apply their learnings into their business-as-usual work.  Best practice examples drawn from the Communications Team and other business units of the Office of the Auditor-General New Zealand translate learnings into action.

The Lima Declaration (ISSAI 12) emphasizes the positive impact Supreme Audit Institutions (SAIs) have on society by instilling trust and public confidence through public sector auditing, reporting and communicating audit results. The effective communication and publication of high-quality audit findings enables SAIs to demonstrate their ongoing relevance to citizens by establishing themselves as a credible source of independent and objective insight and guidance to support beneficial change in the public sector. In addition, effective communication with stakeholders during and after the completion of an audit is critical to increase stakeholders’ understanding of audit results and to achieve accountability, transparency and good governance in the public sector.

In order to respond to the demands of a fast-changing communications and information landscape, SAIs need to have qualified staff with expertise in developing and implementing a Communications Strategy and managing the communications of audit results and other key messaging through ‘traditional’ and social media channels. SAI staff also need to have the capability to respond to media queries and articles, as well as queries from Parliament and other relevant public sector agencies. This training aims to address the above needs.

The facilitation team includes Annie Subactagin-Matto (Director Monitoring, Evaluation and Reporting PASAI), Sarah Markley (Deputy Secretary General PASAI & Director International Engagement, Office of the Auditor-General New Zealand) and Nicole Ayo von Thun (Advisor, International Engagement, Office of the Auditor-General New Zealand).

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).

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For the full pdf Media Release, please click here.

Contact information:

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

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

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