We have just published our first quarterly report for the 2022–23 financial year.
Current and past reports are available on our Quarterly Reports page.
SAI PMF Regional Report now available
A new report summarises the results of SAI Performance Measurement Framework (PMF) assessments of all 20 government audit offices that are beneficiaries of our programmes.
The SAI PMF Regional Report 2022 is a significant milestone being the first regional report on SAI performance for any INTOSAI region. Making the report publicly available demonstrates our commitment to transparency, accountability and good governance.
In addition to summarising the PMF assessments of all participating Pacific Island SAIs, the report includes:
analysis at regional, sub-regional and income levels
connections to our Strategic Priorities and
recommendations for future support and capability development.
The report represents the enormous amount of work and cooperation involved in completing these comprehensive assessments across our vast region. The individual assessments have already yielded much fruit, informing customised SAI workplans and establishing a baseline against which we can demonstrate improvement.
INTOSAI WGEA training on SDGs – waste management
SAI Indonesia in collaboration with the INTOSAI Working Group on Environmental Auditing (WGEA) invites auditors to its online training on Sustainability Development Goals (SDGs) with the topic of waste management from 14 to 25 November 2022.
This training would be especially useful for SAIs planning a waste management audit or who want to find out more about how to link an environmental audit to the SDGs.
Participants must register online by this Friday 4 November 2022.
For any enquiries please contact Pacific RWGEA Coordinator, Jonathan Keate, on Jonathan.Keate@oag.parliament.nz.
University partnership to build government financial audit capabilities in the Pacific
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is collaborating with the University of the South Pacific (USP) to deliver a series of online workshops on accounting and reporting standards for government auditors, starting today.
Twenty participants (16 female, four male) from seven government audit offices (in the Cook Islands, Fiji, Kiribati, Samoa, Solomon Islands, Tonga and Tuvalu) will participate in seven online workshops on the International Public Sector Accounting Standards (IPSAS) and the International Financial Reporting Standards (IFRS).
The training aims to bring staff at public audit offices up to date with IPSAS and their applications to the government financial reporting framework.
The sessions will include discussions on the standards as well as practical exercises and case studies to illustrate their application. Additionally, consultation sessions of up to two hours will be available to each participating audit office on a needs basis throughout the workshop series which runs until 7 December 2022.
The facilitation team includes PASAI’s Director (South Pacific), Meresimani Vosawale-Katuba, and from the USP’s School of Accounting, Finance and Economics, Dr Nacanieli Rika, Dr Folototo Seve, Dr Ilimotama Cawi and Professor Arvind Patel.
On an intended training outcome, Ms Vosawale-Katuba said, “When SAI staff conduct audits in accordance with international financial and auditing standards that helps to support the government in its decision-making through reliable and transparent financial reporting.”
Building the capacity of its member SAIs to effectively audit financial statements is fundamental to PASAI’s overarching goal of improving accountability and governance in the Pacific region.
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:
Meresimani Vosawale-Katuba, Director – South PASAI
E: Meresimani.VosawaleKatuba@pasai.org P: +64 9 304 1275
PDF version of this media release
SAI Chuuk releases follow up audit report on Debt Relief Fund
The Office of the Chuuk State Public Auditor (OCPA) announces the release of its performance audit report entitled Follow-up Audit on Debt Relief Fund.
This report covered the period beginning fiscal year 2019-2021.
It was submitted to the Legislature and Governor on 20 October 2022.
SAI FSM National releases report on implementation of single-use plastics importation ban
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.
