The Office of the National Public Auditor (ONPA) submitted its latest Inspection Report More collective efforts are needed to ensure full compliance with the ban on imports of single use styrofoam & plastic items and reduce reduce environmental threats to the President and the Congress on 14 October 2022.
SAI FSM National releases inspection report on two public road projects in Kitti
The Office of the National Public Auditor (ONPA) submitted its latest Inspection Report Stronger internal controls needed at Department of Transportation, Communication and Infrastructure to prevent loss of funds on delayed and incomplete public projects to the President and the Congress on 27 September 2022.
Course aims to enhance strategic audit coverage of government sectors in the Pacific
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is aiming to improve the quality and effectiveness of audits Pacific Island SAIs conduct with government audit staff training that starts today.
The course on the strategic planning of compliance and performance audits will provide auditors with the tools and techniques to identify, prioritise and select audit topics with a strategic and systematic approach while considering all sectors, areas of risk in government and matters of public interest.
PASAI Chief Executive, Esther Lameko-Poutoa, opened the workshop reminding participants that, “The effectiveness of a SAI in holding government to account in its use of public finances depends on the quality of the audit.
“The SAI must work in partnership with Parliament and the executive government and make use of audit findings and recommendations to influence positive change.”
Thirty-four participants (18 female, 16 male) from 10 government audit offices (in the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Yap, Fiji, Kiribati, the Marshall Islands, Papua New Guinea, Samoa and Tuvalu) will participate in four, part-day online workshops held on 5, 6 and 12 October and 1 November 2022.
Independent assessments of 20 SAIs in the region revealed many of them have not considered a wide variety of issues or sectors when selecting audit topics for compliance and performance audits.
Sinaroseta Palamo-Iosefo (Director – Practice Development, PASAI) and Meresimani Vosawale-Katuba (Director – South, PASAI) will facilitate the workshops. Doris Flores Brooks (Director – North, PASAI), will moderate a panel discussion of experts sharing insights into selecting audit topics and planning work.
Ms Palamo-Iosefo explained, “A SAI should have a process for selecting audit topics in a meaningful manner, enabling it to focus audits on significant issues and cover the various sectors in government operations.
“In this way, a SAI can prioritise resources and report findings on areas that are relevant to the country and of interest to the public.”
This capacity development course is spread over a month so participants can practise, document and present their processes for feedback.
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).
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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
The PASAI Annual Report 2021–22 was approved by members at PASAI’s Annual General Meeting on 23 September 2022.
We report on our progress using our Performance Reporting Framework which has been developed to meet our external reporting requirements (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 2022 are also appended to the report.
Copies of past reports remain available on the Annual Reports page.
PASAI 31st Governing Board meeting
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 31st Governing Board meeting online on 23 September 2022.
Sairusi Dukuno, Acting Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting also attended by John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and Esther Lameko-Poutoa, Chief Executive PASAI, among other members and staff.
Ms Lameko-Poutoa provided an overview of the Secretariat’s work during July and August 2022 aligned to its five Strategic Priorities.
Her report included:
SAI independence strategy planning with SAIs,
stakeholder engagement toolkit release among related workshop for staff at 10 SAIs,
continued consultant support to complete the Financial Statements of Government audits of two SAIs while working with the remaining issues,
completion of the first phase of this financial year’s leadership programme for SAI heads and senior staff, and
technical assistance to design and implement strategic plans and performance monitoring systems for four SAIs.
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 endorsement of a project plan to develop PASAI’s next Strategic Plan, with work beginning at the Governing Board’s next meeting set for 24 and 25 November 2022.
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.
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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 bids a fond farewell to Tiofilusi Tiueti
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is announcing the imminent departure of a well-respected member of the Secretariat, Tiofilusi Tiueti, who leaves his role to become the Minister of Finance for the Government of Tonga.
Mr Tiueti’s final day coincides with the next meeting of the PASAI Governing Board on Friday 23 September 2022.
Having joined the Secretariat as its Chief Executive in 2015, Mr Tiueti led the development of the new BLUE (Build, Liaise, Undertake, Evaluate) SAI delivery approach and the signing of new funding agreements positioning PASAI to move forward with certainty. More recently, Mr Tiueti has served as PASAI’s Director – Technical Support.
PASAI Chief Executive, Esther Lameko-Poutoa, reflected on Mr Tiueti’s contribution saying, “Tio has been a tireless advocate for effective public finance management, SAI independence and audit quality on regional and international stages.”
Mr Tiueti said it has been a great honour to make a difference for SAIs in the Pacific, adding, “The experience gained from PASAI and in working with INTOSAI regions and global bodies have prepared me well for my next endeavour.”
PASAI congratulates Mr Tiueti and wishes him all the success in his new role and future ventures. May he remain an asset to his country and the Pacific region.
Tiofilusi Tiueti
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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 Chuuk releases follow up audit on federal grants receivable
The Office of the Chuuk State Public Auditor announces the release of its performance audit report entitled Follow up Audit on Federal Grants Receivables.
This report covered the end of fiscal year 2021 to this fiscal year 2022.
It was submitted to the Legislature and Governor today, 8 September 2022.
SAI Chuuk releases final audit on State Election Commission
24 August 2022
Weno: Chuuk: The Office of the Chuuk State Public Auditor (OCPA) releases its final audit on the Chuuk State Election Commission entitled “Chuuk State Election Commission: Inadequate Compliance with the Financial Management Regulations and Needing Improvement in the Conduct of Election.”
This is to announce that we have completed the performance audit on the Chuuk State Election Commission covering fiscal years 2017 to 2021. The audit primarily focused on compliance with financial management regulations and determination whether the commission was strategically managing its operations. The audit report presents the findings and recommendations, which audit was conducted in accordance with the US Generally Accepted Government Auditing Standards (GAGAS).
Based on the audit, we summarize the following issues that the management should address:
Inefficiency in handling overseas and Chuuk Islands voting resulting to incurring significant expenses for travel and fuel in every election.
Compliance in internal control procedures for monitoring the appropriated budget, requiring the acknowledgement of payment checks by the recipients, managing and maintaining fixed assets records for monitoring and accountability, and improving record filing, management and retention.
Development and implementation of a Strategic Plan that would provide clarity, long-term direction and focus activities toward protecting voters’ rights, efficient election and ensuring/safeguarding free and fair election.
Printed copies of the Report 2022-01 are available at the OCPA located in Weno, Chuuk State. You can also view and download copies through the “Office of the Chuuk State Public Auditor” Facebook group.
Report on PASAI's fourth quarter of activities now available
We have just published our fourth quarterly report for the 2021–22 financial year.
Current and past reports are available on our Quarterly Reports page.
Engaging stakeholders key to creating audit impact
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on Effective Stakeholder Engagement under its Communications Programme. Forty staff (24 female, 16 male) from public audit offices in FSM National, FSM Pohnpei, FSM Yap, Guam, Palau, Papua New Guinea, Samoa, Solomon Islands, Tuvalu and Vanuatu will participate in three part-day workshops from 19 to 20 and 22 July 2022.
PASAI has developed the course to strengthen organisational capability to effectively engage, communicate and improve relationships with key stakeholders including citizens, civil society organisations (CSOs), and the legislative, executive and judicial branches of government.
PASAI Consultant, Gurdip Bhambra, is leading the workshops having worked with many SAIs internationally including in the Pacific. He is formerly of the National Audit Office of the United Kingdom.
Mr Bhambra explained, “The course focuses on how to effectively engage with stakeholders to communicate audit objectives, findings and recommendations to all stakeholders.
“We will provide participants with the resources to enable their stakeholders to gain an increased understanding of the role and responsibilities of the SAI as an independent auditor of the public sector,” he said.
PASAI Director Monitoring, Evaluation and Reporting, Annie Subactagin-Matto, added, “This workshop aims to improve SAI PMF scores for Domain F: Communication and Stakeholder Management, and to achieve greater impact and visibility of a SAI's work and demonstrate its value to the lives of citizens in the Pacific."
The PASAI Stakeholder Engagement Toolkit will be launched during the course. It and other supplementary material containing relevant templates and processes are to guide participants in effectively communicating with different stakeholder groups.
The workshops will include guest speakers from regional audit offices and PASAI staff who will share experiences, explain best practice examples and facilitate discussion among participants.
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).
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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 final audit on the FSM Petro-Corp
15 July 2022
Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) releases its final audit on the FSM Petro-Corp entitled “Deficiencies Noted Reflect the Need to Improve Enterprise-Wide Risk Management.”
This is to announce that we have completed the performance audit on the FSMPC (the Corporation) covering fiscal years 2019 to 2021. The audit primarily focused on processes of governance, internal controls, risk management and selected operations of the Corporation. This report presents the results of our audit, which was conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS).
Based on our audit, we found the following issues that the management should address:
Outdated risk management procedure and no central monitoring of enterprise-wide
risks;
Procurement Manual remains in draft since 2018 & does not contain procedures for
procuring fuel & lubricants; and
Inconsistent documentation of minutes of meetings of the Board Committee for Risk
and Audit.
Printed copies of Report 2022-04 are also available at the ONPA located in Palikir, Pohnpei.
SAI FSM National releases report on the Renewable Energy Development Project
12 July 2022
Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) releases its final reports on the Financial Audit of the Financial Statements for Asian Development Bank (ADB) Renewal Energy Development Project (REDP) - Grant Number 0680-FSM(SF).
This is to announce the issuance of our new audit reports as the result of our audit of the financial statements of the ADB project mentioned above for the period December 03, 2019 to September 30, 2021. This audit was conducted in accordance with the Generally Accepted Government Auditing Standards (GAGAS).
View the full reports and communication below:
Auditing Financial Statements and Independent Auditors’ Reports
Communication to those charged with Governance
Printed copies are also available at the ONPA located in Palikir, Pohnpei.
SAI FSM National releases inspection report on the Anti-Human Trafficking Victims' Shelter
24 June 2022
Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) releases Inspection Report No. 2022-02, titled “SELECTION AND PROJECT IMPLEMENTATION OF THE ANTI-HUMAN TRAFFICKING VICTIMS’ SHELTER IN POHNPEI STATE WAS FOUND WITH ISSUES OF NON-COMPLIANCE AND TRANSPARENCY”.
We carried out this inspection following an anonymous complaint received at our office. 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 the following issues pertaining to the victims’ shelter at Pohnpei state, including the administration and implementation of the relevant public laws PL21-42 (Victim Shelter and Services) and PL21-185 (Build Anti-Trafficking Shelters in Pohnpei, Yap and Kosrae) as appropriated by the FSM Congress.
The inspection disclosed the following findings:
Location of the victims’ shelter in Pohnpei State does not promote confidentiality and safety;
Questions costs worth $48,476.98 relating to victims’ shelter
Allottee did not sufficiently describe in detail the plan for implementing and sustaining the AHT shelter; and
DOJ did not complete the bidding process that it started and was not transparent in selecting the final contractor.
Copies of the full report are also available at the ONPA office in Palikir, Pohnpei.
PASAI 30th Governing Board meeting
27 June 2022
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 30th Governing Board meeting online on 23 June 2022. Sairusi Dukuno, Acting Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting.
Esther Lameko-Poutoa, Chief Executive PASAI, reported on the progress of work in achieving the PASAI Strategic Plan 2014–2024 up to 31 May 2022. She focused on activities performed from March to May under each strategic priority area including the following:
advocacy for SAI independence at the regional level
progress on this year’s Accountability and Transparency study
the final review of the audit issues report project
progress of the financial statements of governments audits and others to advance audit quality
internal quality assurance process underway for the Performance Measurement Framework (PMF) assessment of SAI Palau and
various contributions to international meetings, fora, webinars and the CAROSAI Congress.
The Governing Board discussed the operational plan for the coming financial year. The plan and its proposed budget were both approved.
Agenda items also included an update on the status of the 23rd PASAI Congress, expected to take place predominantly in-person for the first time in four years, in Palau next February.
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.
It was also the last Governing Board meeting attended by Kina Peter (Public Auditor of the Northern Mariana Islands) and the Secretariat recognises her service.
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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
Report on PASAI's third quarter of activities now available
PASAI has just published its third quarterly report for the 2021–22 financial year.
Current and past reports are available on our Quarterly Reports page.
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).
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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.
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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:
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]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.
Report on PASAI's second quarter of activities now available
PASAI has just published its second quarterly report for the 2021–22 financial year.
Current and past reports are available on our Quarterly Reports page.
