Facebook Events Contact us Learning Platform

Partnership delivering public finance management training

28 April 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) and the United Nations Development Programme (UNDP) are partnering to provide public finance management (PFM) refresher training to Pacific public auditors.

Forty-one participants (25 female, 16 male) from seven supreme audit institutions (SAIs) in the Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Yap, Samoa, Solomon Islands and Vanuatu have registered to participate in two, part-day workshops from 28 to 29 April 2022.

The course is for junior staff who might never have had the opportunity to learn about the basic principles of PFM and the more senior staff who would like to reflect on their past engagement with the budget cycle and how their SAI fits in it.

The online training will cover how SAIs’ audit work interacts with the frameworks, institutions and processes of the PFM system with a specific focus on oversight and accountability, entry points and rationale.

PASAI Chief Executive, Esther Lameko-Poutoa said, “This course will give participants an introduction to the basic principles of PFM which would be useful in designing appropriate audit methodology when auditing the financial statements of government including the independent external scrutiny of government expenditure in line with the budgets approved by parliaments.”

UNDP Team Leader for Effective Governance, Revai Makanje Aalbaek, added, “Public finance is often an intimidating term and actors outside the ministries of finance tend to assume they lack legitimacy when engaging on the topic.

“Understanding how oversight agencies such as the Auditor General fits into the frameworks and processes is a first step to build confidence of the auditors to engage throughout the cycle of the budget.

“The Public Finance Modules were developed by UNDP to ensure that all stakeholders are equipped with the basics and see where their technical contribution fits,” she said.

The course is organised by the UNDP Strengthening of Public Finance Management and Governance in the Pacific (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, SAIs and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight.

This PFM Project is funded by the European Union and implemented by UNDP in collaboration with PASAI and the Pacific Islands Association of Non-governmental Organisations (PIANGO).

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

-----END----

Contact information:

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

PDF version of this media release

SAI Papua New Guinea develops Strategic Plan with external stakeholder input

8 April 2022

On Wednesday 6 April 2022, the Auditor-General’s Office (AGO) of Papua New Guinea hosted its key external stakeholders at a planning workshop.

The workshop was arranged as part of a strategic planning project co-funded with the Pacific Association of Supreme Audit Institutions (PASAI). External stakeholder views had not informed previous strategic plans.

The Auditor-General of Papua New Guinea, Mr Gordon Kega, opened the session and later remarked how useful it was.

“The workshop was great opportunity for us to get to know some of our key stakeholders better, and for those with an interest and influence in PNG to discuss the challenges faced by our office,” he said.

Attendees included the Secretary of the Public Accounts Committee, the Chair of the Independent Commission Against Corruption, and representatives from Transparency International, the Papua New Guinea Council of Churches, top tier audit firms, the Australian High Commission Papua New Guinea, audited entities and local research institutes.

Participants in the half-day workshop discussed what they saw as the primary value of the AGO and what can be done to support the AGO to have a greater impact.

Workshop participants in discussion

PASAI 29th Governing Board meeting

7 March 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 29th Governing Board meeting online on 4 March 2022. Grant Hehir, Auditor-General Australian National Audit Office (ANAO) and past Chair of the PASAI Governing Board chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, outlined work aligned to PASAI’s five Strategic Priorities that had occurred since the last meeting. Her report included progress on the operational plan, Secretariat operations and a financial report outlining programme spend and other expenditure till date.

Members of the Governing Board received an update on the Accountability and Transparency Study and on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements. A review of existing PASAI policies was also completed, with the Chief Executive presenting any changes to existing policies.

The Governing Board celebrates International Women’s Day 2022

The Governing Board expressed their support for the upcoming International Women’s Day 2022 (8 March) and their ongoing commitment to promoting gender equality and equal employment opportunities in the Pacific region. In support of the Secretariat’s social media campaign, Board members adopted a crossed armed stance in conjunction with the 2020 theme #breakthebias.

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

-----END----

Contact information:

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

PDF version of this media release

SAI FSM National releases inspection report on CFSM–Pohnpei public projects for Sokehs Municipality

2 February 2022

Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) announces the release of Inspection Report No. 2022-01, titled “VALUE FOR MONEY AND THE INTENTION OF THE LAW ARE NOT ACHIEVED DUE TO NON-COMPLIANCE AND INEFFECTIVE OVERSIGHT OVER CFSM PUBLIC PROJECTS AT SOKEHS MUNICIPALITY”

Below are the two (2) FSM Congress funded public projects that we inspected:

  1. Sokehs Municipal Government Retaining Wall
    a. Public Law 20-125 of September 22, 2018 to appropriate, among others, $54,500 for the above project; [Allottee: Secretary, FSM Department of Transportation, Communication & Infrastructure]
    b. Public Law 20-178 of April 11, 2019 to appropriate, among others, an additional $40,000 for the same project above; [Allottee: President, FSM]

  2. Sokehs Municipal Government Community Water Projects
    a. Public Law 20-141, of October 26, 2018 to appropriate, among others, $20,000 for the above project. [Allottee: Chief Magistrate, Sokehs Municipal Government]

The FSM Department of Finance & Administration (DoFA) was responsible for the allotment of funds and processing of disbursements.

ONPA carried out this inspection following a written request from the Honorable Speaker Albert Johnny, 10th Sokehs Municipal Council who expressed his concerns on the unsatisfactory completion of the two projects. We found funds being wasted and/or subjected to issues of oversight and compliance, which led to the abandoned Water System Project in Pohras, Sokehs and the tilted Retaining Wall situated next to the Sokehs local Municipal Government compound. Below is the summary of our findings:

(i) Incomplete planning and changing orders for the Sokehs Retaining Wall Project resulted in the increase of an initial contract award of $48,392.80 to $94,500;
(ii) Questioned costs of $17,824.61 is due to lack of proper planning and oversight for the Community Water Project; and
(iii) Payment requests for the Sokehs Retaining Wall project were not authorized by the Allottee as required by the FMR.

Our inspection was conducted in accordance with the Quality Standards for Inspections and Evaluations issued by the Council of the Inspector Generals on Integrity and Efficiency (CIGIE) in the US federal government.

Copies of the full report are also available at the ONPA office in Palikir, Pohnpei.

PDF of ONPA press release #2022-02

Timeline met on the completion of the single audits for the FSM National and State governments for FY 2020

10 January 2022

Palikir, Pohnpei: The Office of the National Public Auditor (ONPA), through this press release statement is pleased to inform that the Single Audits for the FSM National and State Governments for the fiscal year 2020 have been completed as of December 31, 2021.

The audits, which are conducted annually are a requirement of the Amended Compact Agreement between the United States of America and FSM. The timeline for completion of audits for each fiscal year is on June 30th each year, or nine (9) months after the end of each fiscal year. However, due to the Coronavirus pandemic, the due date of audits for the fiscal year 2020 was extended to December 31, 2021.

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.

The Public Auditor commends the management for all the FSM single audit entities and the independent CPA firm (Deloitte & Touche) for executing their responsibilities and ensuring that the FSM Governments meet the timeline for the completion of single audits as it is a crucial requirement of the Amended Compact.

You can access all the single audit reports.

PDF of ONPA press release #2022-01

PASAI 28th Governing Board meeting

29 November 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 28th Governing Board meeting online on 26 November 2021. Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, outlined work aligned to PASAI’s five Strategic Priorities that had occurred since the last meeting. Her report included:

  • recent SAI independence workshops for SAIs FSM National, Guam, the Marshall Islands, Papua New Guinea, Samoa and Solomon Islands to inform, encourage and promote possible avenues to address gaps in independence,

  • continued work to improve the quality and timeliness of Financial Statements of Government audits with the challenges of both addressing audit backlogs and completing current audits with COVID-19 disruptions,

  • progress on SAI Performance Measurement Framework (PMF) assessments noting the completion of the report for SAI Northern Mariana Islands, and

  • recruitment of a pool of technical advisers to build SAI capability and set up best-practice procedures across the PMF’s broad domains.

Members of the Governing Board created a subcommittee to consider and approve a theme and countries of focus for the fourth PASAI Accountability and Transparency Study in 2022.

The Governing Board agreed to an investment in an auditing software upgrade for some SAIs in the region.

Agenda items also included an update on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, together with the Board and the Secretariat, celebrated the enhancement of SAI Tonga’s independence with recent amendments to the Constitution of Tonga. He acknowledged the hard work of Sefita Tangi, Auditor-General of Tonga, and Tiofilusi Tiueti, Director Technical Support PASAI, for their sustained contributions in achieving this milestone.

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

-----END----

Contact information:

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

PDF version of this media release

Final chapter of comprehensive financial audit support programme starts in the Pacific

5 November 2021

Auckland, New Zealand: PASAI and the INTOSAI Development Initiative (IDI) today commence a final round of workshops to enhance financial audit capabilities in the Pacific region.

Two senior auditors from the supreme audit institution (SAI) in Samoa will participate in online workshops from 5 to 6 and 8 November 2021. Ten staff (four female, six male) from the SAI in Tonga participated in similar workshops from 13 to 15 September 2021.

The workshops are part of a six-month programme of capability-building support to conduct Financial Statements of Government (FSG) audits in accordance with the International Standards of Supreme Audit Institutions (ISSAIs).

Staff from SAIs in Fiji, Kiribati, Papua New Guinea, Solomon Islands, Tuvalu and Vanuatu participated in earlier rollouts of this programme.

IDI Senior Manager, Karma Tenzin, will again facilitate the workshops supported by PASAI Director Technical Support, Tiofilusi Tiueti.

Mr Tenzin explained, “The intervention will utilise PASAI resources and our Financial Audit ISSAI Implementation Handbook to adapt ISSAI-compliant audit methodology, conduct FSG audits, support Quality Assurance (QA) review and provide ongoing virtual technical assistance”.

PASAI and IDI will jointly conduct an FSG audit QA review workshop for all eight participating SAIs in March 2022.

SAIs Tuvalu and Fiji will peer review SAIs Tonga and Samoa’s FSG audits next year, respectively. Other participating SAIs will follow the same process with each other’s audits to provide extra assurance of ISSAI compliance.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT), the Australian Department of Foreign Affairs and Trade (DFAT), the European Union (EU) and the United Nations Development Programme (UNDP).

-----END----

Contact information:

Tiofilusi Tiueti, Director Technical Support PASAI, Auckland, New Zealand
E: Tiofilusi.tiueti@pasai.org P: +64 9 304 1275

PDF version of this media release

Report on PASAI's first quarter of activities now available

PASAI has just published its first quarterly report for the 2021–22 financial year.

Through our quarterly reports, we will continue to share the progress of our work with our member SAIs, progress and development within the SAIs and impact of the work of the SAIs improving accountability and transparency across the Pacific region.

Reports will be available on our Quarterly Reports page.

Financial and performance auditors to benefit from mixed approach to report writing training

20 October 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a course on report writing skills for auditors from 27 October 2021. This course builds on the popular two-day PASAI Report Writing workshops run in December 2020.

The course incorporates proven blended learning principles and consists of video tutorials, ‘live’ workshops and practical exercises to be completed by participants. Programme material will include examples and best practice guidance from the Office of the Auditor-General, New Zealand.

Sarah Markley (Deputy Secretary-General, PASAI) and Nicole Ayo von Thun (Senior Advisor, International Engagement, Office of the Auditor-General New Zealand) will facilitate the workshops and moderate the feedback on participant coursework.

They will be joined in the ‘live’ workshops by financial auditors, performance auditors, and report writing experts from SAI New Zealand’s Communications and Engagement Team.

Sarah explained the course’s blended learning approach, “The course is designed to encourage active participant engagement at a number of stages throughout the course, both in live workshops and through activities on PASAI’s Learning Platform.

“This will help participants to build report writing capabilities and improve writing standards at their SAI,” she said.

The course aims not only to give participants the knowledge and skills to produce high quality reports, but also to improve their written communication with key stakeholders, such as Parliament/the Legislature, those charged with governance and the media.

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

-----END----

Course overview video

Contact information:

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

PDF version of this media release

SAI FSM releases report on 2020 Social Security Benefits

8 October 2021

Palikir, Pohnpei: This is to announce the issuance of our new inspection report on the FSM Social Security Benefits for calendar year 2020, January through December. This inspection was initiated through an anonymous complaint that was received at our Compliance Investigation Division (CID) hotline. The complaint contained allegations of “mismanagement of the Social Security Administration (SSA) funds.” The complainant alleged that “there are some beneficiaries over 65 years of age who are receiving 100% of social security benefits even while they are gainfully employed.” We conducted this inspection in accordance with the Quality Standards for Inspections and Evaluations (QSIE) issued by the Council of the Inspectors General on Integrity and Efficiency (CIGIE).

Based on our inspection, we found instances of overpaid benefits that were not recovered for 5-7 years. Our findings reflect the need to strengthen the management and operations capacity of the FSMSSA, including the need to improve internal controls and mechanisms that affect the processing of application for benefits, the monitoring of active beneficiaries and detection of ineligible beneficiaries.

The inspection disclosed the following findings:

a) Uncollected debt of over $27,000 is linked to overpaid retirement benefits to members that were reported to have continued to receive 100% benefits even after returning to active employment;
b) FSM SSA does not have sufficient measures in place to effectively monitor and adjust payments to beneficiaries who have passed; and
c) Unaccounted contributions indicate lack of reconciliation and untimely posting to members’ accounts.

Printed copies of the Inspection Report are available at the ONPA located in Palikir, Pohnpei.

PDF of ONPA Press Release #2021-08

SAI FSM releases report on Kosrae Postal Services collections and deposits

4 October 2021

Palikir, Pohnpei: This is to announce the issuance of our new inspection report on the FSM Postal Services, Kosrae Branch Office covering its revenue collections and deposits for the months from October 2020 through January 2021. This inspection was initiated based on a request by the Acting Postmaster General who had concerns of potential violations of the Financial Management Regulations (FMR 2019 version), which requires the deposit of revenue collections no later than the next business day. This inspection was conducted in accordance with the Quality Standards for Inspections and Evaluations issued by the Council of the Inspectors General on Integrity and Efficiency (CIGIE).

Based on our inspection, we found that the revenue collections for the FSM Postal Office located in Kosrae State were not deposited on time as required by the FMR. We also found some instances of missing records of collections within the period of our inspection scope under the management of the former Acting Postmaster for the FSM Postal Office in Kosrae, who voluntarily resigned prior to the start of this inspection. Our inspection also revealed the need to strengthen and improve the monitoring and oversight function by the Headquarters over the operations of the FSM Postal Office in Kosrae State.

The inspection disclosed the following findings:

  1. The FSM Post Office in Kosrae did not comply with the FMR pertaining to the requirements for depositing the daily collections on the next business day; and

  2. Effective oversight by the Headquarters is necessary to ensure compliance to laws and regulations and to prevent any financial losses to the FSM Postal Service.

Printed copies of the Inspection Report are available at the ONPA located in Palikir, Pohnpei.

PDF of ONPA Press Release #2021-07

Tailored interventions to strengthen SAI performance in the Pacific

28 September 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is continuing its programme of strengthening SAI performance with training tailored to the Congressional system of public auditing starting today.

Seventeen participants (seven female, 10 male) from seven SAIs (Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Guam, and Palau) will participate in three part-day online workshops from 28 to 30 September 2021.

This training is part of a broader programme aiming to improve the effectiveness and capabilities of 20 SAIs in PASAI’s Polynesian, Melanesian and Micronesian subregional member groups, as evaluated by the six ‘domains’ of the SAI Performance Measurement Framework (PMF).

PASAI Director Practice Development, Sinaroseta Palamo-Iosefo, will facilitate the workshops covering the following four domains:

  • B – Internal Governance and Ethics

  • D – Financial Management, Assets and Support Services

  • E – Human Resources and Training

  • F – Communication and Stakeholder Engagement

Ms Palamo-Iosefo explained the need for the training, stating, “SAI PMF provides SAIs with an objective basis for demonstrating their ongoing relevance to citizens and other stakeholders and serves as an invaluable tool for obtaining and maintaining support for capacity development efforts”.

Course participants have been able to access and complete pre-training activities on PASAI’s Learning Platform since last Monday 20 September 2021 to prepare them for the live webinars.

PASAI will facilitate another set of tailored online workshops for 10 Pacific SAIs under the Parliamentary system (the Cook Islands, Fiji, Kiribati, Nauru, Papua New Guinea, Samoa, the Solomon Islands, Tonga, Tuvalu and Vanuatu) from 27 to 29 October 2021.

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

-----END----

Contact information:

Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand

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

PDF version of this media release

Annual Report now available

PASAI’s Annual Report 2020–21 is now available to view online.

It was approved by members at PASAI’s recent Annual General Meeting pending the inclusion of some minor changes requested by the Governing Board.

The report is structured to align with PASAI’s new Performance Reporting Framework which was developed to meet external reporting requirements and comply with the new accounting standards (PBE FRS 48).

PASAI’s five Strategic Priorities continue to guide our programmes and activities and this occupies much of the report. PASAI’s financial statements for the year ending 30 June 2021 are also appended to the report.

Copies of past reports remain available on the Annual Reports page.

PASAI adds two new directors to its team

22 September 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is welcoming two more directors to its Secretariat team, one focussing on SAIs in the North Pacific and the other on SAIs in the South Pacific.

Doris Flores Brooks will be based in Guam as PASAI’s new Director (North) from next Monday 27 September 2021. Meresimani Vosawale-Katuba will be based in Fiji as PASAI’s new Director (South) from the following Monday 4 October 2021.

Doris Flores Brooks

Doris Flores Brooks

 
Meresimani Vosawale-Katuba

Meresimani Vosawale-Katuba

Ms Flores Brooks is a Certified Public Accountant, former Guam Senator, university lecturer and as the former Public Auditor of Guam, is certainly no stranger to PASAI. She has even been the Chairperson of PASAI’s Governing Board.

Most recently Ms Flores Brooks was on Guam’s rate-setting Public Utilities Commission and the President’s Advisory Commission on Asian Americans and Pacific Islanders.

Ms Vosawale-Katuba joined SAI Fiji as an assistant auditor, working her way up over 13 years to, most recently, act in the role of Manager Performance Audit Services. She also established and led the Quality Assurance Unit.

Ms Vosawale-Katuba brings experience in developing manuals, policies and guidelines; conducting training presentations; and carrying out quality assurance reviews of financial audits and performance audits. She was on a global panel of QA reviewers for the INTOSAI Development Initiative / ASEAN Supreme Audit Institutions Financial Co‐operative Audit.

PASAI Chief Executive, Esther Lameko-Poutoa, is confident PASAI’s members will soon benefit from these appointments.

“These women will bring a depth of auditing best-practice knowledge and regional insights to the Secretariat,” she said.

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

-----END----

Contact information:

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 27th Governing Board meeting

13 September 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 27th Governing Board meeting online on 10 September 2021.

Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting. Esther Lameko-Poutoa, Chief Executive PASAI, accompanied other Auckland-based Secretariat staff who all attended virtually from their homes during another mandatory government lockdown. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and other Wellington-based staff were able to join from their office.

Ms Lameko-Poutoa provided an overview of the Secretariat’s work during July and August 2021 aligned to its five Strategic Priorities.

Her report included:

  • recent SAI independence workshops for SAIs Cook Islands and Kiribati,

  • continued work to improve the quality and timeliness of Financial Statements of Government audits,

  • progress on SAI Performance Measurement Framework assessments, and

  • recent training on environmental auditing and the United Nations Sustainable Development Goals organised in collaboration with the Working Group on Environmental Auditing.

Members of the Governing Board raised and discussed the issue of SAI independence. PASAI resolved to work with development partners and regional leaders to advocate for strengthened SAI independence to complement the efforts of its members.

The Governing Board endorsed the Annual Report and Financial Statements for presentation at the Annual General Meeting of PASAI Incorporated, held later that day.

Agenda items also included the findings and recommendations from the assessment of the technological setup of 20 PASAI members and an update on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements.

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

-----END----

Contact information:

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

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

PDF version of this media release

Pacific SAIs ready to conduct pandemic-related audits

7 September 2021

Auckland, New Zealand: Eight auditors (6 female, 2 male) from supreme audit institutions (SAIs) in the Solomon Islands and Tuvalu are participating in the INTOSAI Development Initiative (IDI) global cooperative compliance audit on the ‘Transparency, Accountability and Inclusiveness of the use of emergency funding for COVID-19’ (TAI audits).

IDI is delivering the initiative using an integrated education and audit support framework consisting of four main components: education, social learning, other resources and audit support.

PASAI’s Director Practice Development and two auditors—one each from the SAIs in Samoa and Tonga—are also playing important roles in the initiative. They are facilitating some of the online education and will mentor the SAIs throughout the audit process.

The global cooperative audit includes more than 20 SAIs from the African, Asian, Caribbean and European regions. It commenced in June 2021 and is expected to be completed by the end of this year. SAIs are currently in the planning phase and will commence the audit fieldwork in September.

The participating SAIs had the option to select either emergency public procurement, socio-economic packages or the vaccine rollout as the focus of the audit based on their country context and priorities.

TAI audits aim to contribute to:

  • enhancing transparency, accountability, and inclusiveness in the use of emergency funding for COVID-19

  • setting up of more transparent, accountable, and inclusive frameworks for public spending during emergencies in the future

  • strengthening the allocation and utilisation of emergency funding to reach those who are furthest behind and

  • prioritising vulnerable sections of society who are disproportionately affected by the pandemic.

To date, nine (of 11) workshops have been delivered covering the key concepts and considerations for a TAI audit and how these concepts are integrated in the normal audit process, from planning through to reporting. SAIs are taking an agile approach and determining a manageable audit scope to ensure impactful, realistic and timely recommendations are provided to audited entities.

PASAI acknowledges the support of the IDI, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

-----END----

Contact information:

Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand

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

PDF version of this media release

Impact through independence - supreme audit institutions

2 September 2021

From the Transparency Times, the newsletter of Transparency International New Zealand:

“Having an independent government auditor is an important pillar of a well-functioning National Integrity System.

Independence is vital to this function. If an SAI is not properly recognised and resourced within their country’s legislative framework, it is difficult for them to drive impact in the financial management system. To be effective they have to be independent of those they audit, and protected against outside influence.

This will increase credibility and confidence in their work. A strong, independent SAI is essential for a country’s good governance and public financial management.”

The full article

Revised Quality Assurance Manual now available

We have completed a review of our Quality Assurance Manual first published in 2015. It is now in line with the INTOSAI Quality Assurance and Control standards, the International Standard on Quality Control and best practice.

It contains additional information on peer reviews and how to conduct quality control over the work of sub-contractors. It distinguishes between quality assurance and quality control and also shows the steps that are required for quality assurance functions to be established.

We used a very similar version of the manual for the Quality Control and Assurance workshop in March this year. Participants can use workshop training material (accessible on our learning platform) with the new manual to help set up their own quality assurance and control arrangements within their SAIs.

We encourage our members to adopt the manual or use it as a reference point for your work.