By Nicole Ayo von Thun, Senior Advisor, International Engagement, Office of the Auditor-General in New Zealand; and Sarah Markley, Deputy Secretary-General

Many readers will be very familiar with the work we do. However, have you ever taken a step back to think how we fit into the international public auditing community and the important role we play within our own Pacific region?

International SAI bodies

The International Organization of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for SAIs. For more than 50 years it has provided an institutionalised framework for SAIs to promote development and the transfer of knowledge, improve government auditing, and enhance professional capacities, standing and influence of member SAIs in their respective countries.

INTOSAI encourages the exchange of experiences among its members. The resulting findings and insights promote continuous development and improvement in government auditing globally.

Seven organisations promote INTOSAI's goals regionally, providing members with opportunities for professional and technical co-operation. PASAI is one of these organisations recognised by INTOSAI and is the official association of SAIs in the Pacific region.

We promote transparent, accountable, effective and efficient use of public sector resources in the Pacific. We contribute to that goal by helping our member SAIs improve the quality of public sector auditing to recognised high standards.

The role of PASAI

Our northernmost SAI is in the Northern Mariana Islands and our southernmost is in New Zealand, with 27 members in all. Our SAIs operate in jurisdictions with a diversity of operating models, political systems and levels of development. However, what all members have in common is their willingness to work together to achieve the ultimate goal of improving accountability and governance in the Pacific region.

The PASAI Secretariat sits in Auckland, New Zealand and includes regionally based staff. With help from a pool of external consultants from all over the world, we work towards achieving our Strategic Priorities (SPs). These five SPs were jointly formed and signed up to by our members in 2014. The SPs, formalised in the PASAI Strategic Plan 2014–24, are:

1. Strengthen SAI independence

2. Advocacy to strengthen governance, transparency, accountability, and integrity

3. High quality audits completed by Pacific SAIs on a timely basis

4. SAI capacity and capability enhanced

5. PASAI Secretariat capable of supporting Pacific SAIs

These SPs guide our work empowering members to deliver their mandates and as a result, improve the transparency, accountability and integrity of the management of public sector resources in Pacific Island countries.

Why is it important to have a regional body to support SAIs?

There are many existing and emerging challenges in the Pacific. These include climate change, the COVID-19 pandemic, achieving the United Nations Sustainable Development Goals, financial crises, changes in government, geographic isolation and limited resources to respond to these.

We support SAIs to operate effectively within the wider public financial management system by developing and implementing a coordinated regional programme. This includes implementing a jointly formed strategy, coordinating a centralised repository of information and facilitating the sharing of knowledge and experience with peer-to-peer cooperation and SAI twinning programmes.

By collaborating with other regional and international organisations, we draw on a larger pool of knowledge, experience and resources to build organisational and technical capabilities. We advocate for SAI independence and contribute to various regional and international fora on matters of good governance.

We also work to build SAI capability and capacity through targeted and needs-based training programmes. These programmes support SAIs to perform timely audits that meet international standards and be a credible source of independent and objective insight for citizens, legislature and other stakeholders.

How do SAIs strengthen accountability, transparency, governance and integrity?

Citizens have a right to expect that public money is accounted for. A well-functioning SAI can make a difference to the lives of citizens by ensuring that public funds are spent effectively and efficiently. SAIs are the lead public sector organisation focusing on the accountability and transparency of public funds. They are uniquely placed to build and sustain stronger and more effective accountability and integrity mechanisms. [1]

SAIs strengthen public sector institutions. Through their audit work, they confirm whether internal controls are operating effectively, identify waste and recommend better operating models. This ensures public resources are spent effectively and make a real difference to the lives of citizens. When the SAI is supported to perform its role well, both from within the public financial management system and by regional organisations, its reporting will be timely and of a good quality. 

We appreciate the continued support of our core development partners, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT), to build the capacity and independence of SAIs in the region. The people of the Pacific should be confident their governments are spending public funds effectively and efficiently.

What’s next?

Future topics in our series include:

• Engaging civil society organisations

We welcome feedback and look forward to hearing about your areas of interest. Please email secretariat@pasai.org.

References

[1] OECD: Good Practices in Supporting Supreme Audit Institutions

The Pacific Association of Supreme Audit Institutions (PASAI) is the official association of supreme audit institutions (SAIs) in the Pacific region, promoting transparent, accountable, effective and efficient use of public sector resources in the Pacific. It contributes to that goal by helping its member SAIs improve the quality of public sector auditing in the Pacific to recognised high standards. Our blog includes topics that may help auditors think about some implications to service delivery because of the global coronavirus pandemic (COVID-19).