The NZ Office of the Auditor-General is sharing some useful approaches on how a SAI should consider monitoring public money spend during the COVID-10 pandemic. SAIs are critical in ensuring this ‘watchdog’ role and reporting to the public and Parliament about how the Government is being accountable in the use of the COVID-19 related expenditure.
Please click on this link to the full article
An important message from PASAI Chief Executive - Mr Tiofilusi Tiueti
All our countries and our people are affected by this calamity. Each of our countries has put out strict preventive measures to protect and counter the spread of the coronavirus. PASAI also acknowledge and grateful for the ongoing support from your respective organisations to Pacific countries to strengthen their internal resources to fight against this pandemic.
As you may be aware, on Tuesday, 23 March 2020, New Zealand went into alert level 3 and moving to alert level 4 in 48 hours. This means a national lockdown by today, Wednesday 24 March 2020 for four (4) weeks, and non-essential services are to work from home. The four (4) weeks lockdown could be longer so we will keep you updated as things evolve.
Because of that, the PASAI Secretariat office lockdown was effective from the close of business yesterday, Tuesday 24 March 2020. PASAI staff are now working from home and will be for the next four weeks or until the lockdown period is lifted. However, please note that we are still working as usual and accessible to any of our staff can still be made via work emails, telecon (to our mobile numbers), skype etc. Please don’t call the office telephone number as there is no one at the office to answer your call.
The lockdown also means that the delivery of some of our planned programs will be deferred/delayed to a future period, which we will confirm once we have some degree of certainty. Meanwhile, PASAI is taking this as an opportunity to explore innovative ways to deliver our programs, liaise with SAIs to prioritise programs, and strengthen resources in the Secretariat to be able to respond to SAI needs at times of adversity, as we are now.
To ensure we continue planning, each of the PASAI Directors continued to liaise with the member SAIs to obtain updated information on the SAI situation in terms of ability to interact on a program especially if part of that program is to be delivered online/remotely.
We understand that it is a fluid situation and evolves rapidly day by day. However, we will continue to find ways to continue delivering programs to meet SAI needs and will come out stronger.
Should you have any queries please do not hesitate to contact me at tiofilusi.tiueti@pasai.org.
We wish that you all continue to stay safe during these uncertain times.
The PASAI Secretariat Team
25 March 2020
Honiara, Solomon Islands (25 March 2020) – Solomon Islands Office of the Auditor General (SIOAG) is the second Pacific SAI to receive support from the Pacific Association of Supreme Audit Institution (PASAI), as part of a regional program to build the capacity of auditors in conducting the audit of the Financial Statements of Government (FSGs), in accordance with International Standards of Supreme Audit Institutions (ISSAIs). Facilitated and led by PASAI’s Director Technical Support, A’eau Agnes Aruwafu, the workshop was delivered on 9-20 March 2020 to SIOAG staff in Honiara, Solomon Islands.
Mr. Peter Lokay, Auditor-General of the Solomon Islands opened the workshop reinforcing his focus on the need for quality audits through building of auditor’s skills and knowledge in conducting high-quality financial audits according to ISSAIs. The workshop started by providing an overview of the ISSAI requirements and describing the proposed “Solomon Islands Methodology” (S.I.M). Participants then conducted an assessment of the existing audit practice using the iCAT-FA[1] tool, identified gaps, and suggested improvements to the SIOAG’s audit methodology. This resulted in an update and refinement of the audit practice including giving the audit methodology an acronym “S.I.M” which stands for “Solomon Islands Methodology”. The productive discussions at the workshop was a catalyst for some excellent insight that resulted in the development of the TeamMate template under the new Solomon Islands Methodology.
The impact of the COVID-19 pandemic affected the second week of the workshop. A needed COVID-19 SAI awareness meeting, compulsory for all staff, was held and presented by the Deputy Auditor-General, Ms. Rachel McKechnie. Also, the PASAI’s Director Technical Support was recalled back to Auckland, two days earlier than planned. Despite the unexpected developments, SIOAG capable team were highly motivated to continue the workshop, under the remote guidance of the Director Technical Support, for the remaining two days. An excellent outcome amidst adversity - highlighting the excellent work ethic of the SIOAG staff and their commitment to take ownership and strive towards audit quality.
Learning from the first rollout of this program in SAI Tuvalu, the experience and lessons learned helped inform the approach for SAI Solomon Islands. The understanding of the use of TeamMate as a tool within the audit practice will inform the approach to be rolled out in other SAIs that use Teammate, such as Fiji, Papua New Guinea, Samoa, Tonga and Vanuatu – all of whom are dedicated to working towards high-quality audits in compliance with ISSAIs.
Following this intervention, a quality assurance peer review will be conducted by participating SAIs in this regional program to ascertain whether the learnings from the workshop have been applied to the FSGs audit and the objective of this programme has been achieved.
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Background:
This program is part of a roadmap for PASAI and its member SAIs to give full effect to the Strategic Priority 3 (SP3) of PASAI’s Long Term Strategy 2014-2024 (“Strategy”), for the second half of the Strategy’s term (i.e. from 2019 to 2024). The Roadmap is part of the PASAI approach to SAI Support for 2019-2024 which was presented to the Government Board in August 2019. In particular, this program will focus on building sustainable capacity for SAIs to enable them to conduct audits according to the International Standards of Auditing according to their authoritative standards (that is: ISSAIs or ISA). Furthermore, other PASAI programs will contribute to the high quality of audits to ensure sustainability within the SAI and also highlights the interdependencies between PASAI Strategic Priorities. The need for this program is driven by the SAI Needs that were obtained during the 2019 PASAI Congress and through ongoing dialogue with the PASAI Secretariat.
[1] ISSAI Compliance Assessment Tool for Financial Audit (iCAT-FA)
Refer to full MEDIA RELEASE DOCUMENT Click on this link
Contact information:
1. Mr. Tiofilusi Tiueti, Chief Executive PASAI, Auckland, New Zealand. E: Tiofilusi.tiueti@pasai.org
Website: www.pasai.org
2. Mrs. A’eau Agnes Aruwafu, Director Technical Support PASAI, Auckland, New Zealand. E: agnes.aruwafu@pasai.org P:+64 9 304 1275
Auditor-General of Solomon Islands & Workshop participants & PASAI Director Technical Support [in front of SAI office]
PRESS RELEASE NO. 2019 - 02
The Office of the Chuuk State Public Auditor (OCPA) announces the release of Audit Report No. 2019-02, a performance audit entitled CHUUK STATE DEBT RELIEF FUND: No Clear Plan on how to Retire $13 Million Liabilities for Claims and Judgments and Other Payables which covered fiscal years 2009 to 2018. 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 the performance audit in accordance with US General Audit Standards. The objectives of this audit included determining whether the records of debt payments and payables under the DRF are properly maintained; and, determining whether the Task Force was effective in retiring all the Chuuk State debts and payables under the DRF. The results of the audit disclosed the following findings: Finding 1 – The Records of Debts or Payables under Debt Relief Fund were not properly maintained Finding 2 –No clear plan on how to retire $13 Million Liabilities for Claims and Judgments and other Payables which have been accumulating. Further, this amount was not transparent to Public because it was not reported and reflected in the Financial Statement. The Debt Relief Task Force and the Department of Administrative Services submitted their Management Responses which were in agreement to the findings and recommendations.
You can access the full audit report here (click here)
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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
The 22nd Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting was held in Auckland, New Zealand from 27 – 28 February, 2020. Mr. Ajay Nand, Auditor-General of Fiji is the current Chairperson of the PASAI Governing Board. PASAI development partners from MFAT, DFAT, the European Union and the World Bank attended and also the PASAI Secretariat staff as observers. Governing Board member details can be found here: https://www.pasai.org/pasai-governing-board
The Governing Board discussed strategic, governance, and operational issues which included the proposed PASAI’s Operational Plan 2020/21, related budget and updates to operations, policies and procedure. PASAI’s proposed programs designed in response to SAI member needs were commended and endorsed. A new approach to embed monitoring and evaluation in program delivery and design was also commended.
The PASAI Secretariat express 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.
Mr Ajay Nand opens the Governing Board meetings and welcomes members and observers
L-R: Ms Sarah Markley (Deputy Secretary-General, Director of International Engagement, NZ OAG), Mr John Ryan (Secretary-General, New Zealand Controller & Auditor-General), Mr Ajay Nand (Chairperson, Fiji Auditor-General), Mr Satrunino Tewid (Incoming Chair, Palau Public Auditor).
The 22nd Governing Board meeting in session
The 22nd Governing Board meeting in session
The 22nd PASAI Governing Board meeting will be held over two days in Auckland New Zealand, from 27 - 28 February 2020.
The Office of the Chuuk State Public Auditor (OCPA) announces the release of Audit Report No. 2019-03, a performance audit entitled Chuuk State Political Status Commission (PSPSC): Funds Could Have Been Used More Productively and Economically, which covered the fiscal year 2013 to 2018. 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 the performance audit in accordance with US General Audit Standards. The objective of this audit included determining whether the Chuuk State Political Status Commission spent its funds in compliance with relevant laws, regulations, policies and prudent practices. The results of the audit disclosed that certain expenditures of the Commission were not spent in accordance with laws, regulations and prudent practices. We believe that the funds could have been used more productively and economically. Specifically, our audit has disclosed the following weaknesses: 1. Some Opportunities Exist in Improving the Control for Travel • Travel Regulations Section on Per Diem Needs Clarification • Travel Regulations Section on Premium Allowance Needs Clarification • None or Incomplete Trip Reports • No Approved Travel Authorization • Various Issues on Car Rental • None/Late Submission of Liquidation • Circuitous Travel 2. Under Assessment of Income Tax, Social Security and Chuuk Health Insurance Premium Small but Attractive Assets Not Recorded and Tracked We offered numerous recommendations to improve the issues and weaknesses noted in our audit. The Department of Administrative Services submitted a Management Response, which was in agreement to the findings; no response was received from the Political Status Commission. We included such response in the final report.
Click this Link to Read the full Audit Report here
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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
PRESS RELEASE 2019/01
This is to announce the release of Audit Report No. 2019-01 entitled Federal Grants: Monies Advanced not Reimbursed. This performance audit covered the period beginning fiscal year 2016 to fiscal year 2018. It was conducted in accordance with Generally Accepted Government Auditing Standards issued by the US Comptroller General. Aside from the Sector grant that Chuuk receives as its share of Compact money, it is also receiving different federal grants from US federal agencies to fund various federal programs such as Special Education, the Substance Abuse & Mental Health (SAMH) program and the Comprehensive Cancer Control (CCC) program. These federal grants are the main source of funding for the twenty-plus programs that provide valuable services to the citizens of Chuuk. The nature of these federal grants is generally reimbursable; this means that Chuuk government must first expend its own money before collecting the reimbursement for its expenditures from the different federal agencies. Whenever advances by the Chuuk government were not fully collected at fiscal year-end, an account receivable is recorded. Close monitoring of accounts and prompt resolution of issues should allow Chuuk government to be able to fully reimburse its advances the following fiscal year or before the expiry of grant. This audit determined whether all monies advanced by the Chuuk State Government for the purpose of running the different federally funded programs were collected in full by the Chuuk State Finance Funds Division. It was disclosed that there was uncollected advance of roughly $397,000 which comprised of accumulated amounts related to previous fiscal years up to the end of fiscal year 2018. It was further noted that a portion of the uncollected advance was not separately accounted for per federal program. Finally, it was observed that there was grant underutilization during the period. The Department of Administrative Services concurred with the finding and the two recommendations provided in the audit report. Reports may be made available to any interested individual by request at the OCPA in Nantaku, Weno, Chuuk.
The full report can be found here (clicklink)
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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
In December the 2019 Chartered Accountants Australia and New Zealand (CAANZ) Fellowships were announced, recognising 220 members for their outstanding achievements and contributions to the accounting profession and their communities.
Our very own highly esteemed Governing Board member and Controller and Auditor-General of Samoa Fuimaono Camillo Afele was among those that were honoured. This is a fitting acknowledgement of his humble dedication to his role in Samoa and also of his contribution to PASAI’s vision to improved management and use of public sector resources with the goal of increased transparency and accountability to the people of the Pacific.
Congratulations Camillo this is a well-deserved. We are all very proud of you.
Malo le tauivi; Malo le saili malo.
YOUTUBE VIDEO - 1ST PASAI SECONDMENT https://youtu.be/4MP-dAwsCeY {Produced by 1st PASAI Secondees Mr Christian Rivera GUAM OPA and Ms Selai Manegreve TUVALU SAI)
It has been a busy 4 weeks for our secondees from Tuvalu SAI and Guam OPA who assisted PASAI Secretariat with the development of a database for Financial Statements of Government (FSG). The wealth of knowledge gained from the secondees about our PASAI members, over a period of 10 years, is invaluable and we are sure to utilise their skills and experience in future PASAI events.
Special Thanks for Public Auditor of Guam OPA Mr Benjamin J.F Cruz and Auditor General of SAI Tuvalu Mr Eli Lopati for releasing their staff to assist PASAI Secretariat.
PASAI Chief Executive Mr Tiofilusi Tiueti & Secretariat Staff with Secondees - Final Day, Farewell for now.
DETAILS of REGISTRATION can be found on this link - https://cis.eventsair.com/impact-2020/
A message from the Auditor General of Victoria Auditor General’s Office (VAGO)….
As Victorian Auditor-General, I am proud to be hosting IMPACT 2020 in partnership with the Australasian Council of Auditors-General (ACAG).
IMPACT is the biennial International Meeting of Performance Audit Critical Thinkers. In 2020 our focus will be on how performance audit promotes transparency in government.
Our keynote speakers include: The Hon Kenneth Hayne AC; our MC, Sara James is an Emmy Award-winning broadcast journalist and author; Guest speakers include John Daley, Gill Callister, Beverly Romeo-Beehler, Iain Walker and Marcus Stewart.
Venue
The conference and networking events will be held at Melbourne’s iconic Arts Centre, in the heart of the city.
Who should attend?
We invite all professionals interested in audit, critical thinking and transparency in government to join us.
This includes performance auditors, public servants involved in improvement and evaluation, evidence-based policy practitioners, professionals in other integrity organisations, along with those interested in the role of external audit.
Dates & Program
Day One: Monday 23 March, 2020 - The Big Picture
Conversations with key note speakers and panel discussions
Day Two: Tuesday 24 March, 2020 - In Focus
Focusing on performance audit with opportunities to share learnings and examples from practitioners through a range of plenary sessions.
I look forward to seeing you in Melbourne in March 2020.
Andrew Greaves
Auditor-General
Victorian Auditor-General's Office
VICTORIA AUDITOR-GENERAL’S OFFICE IS HOSTING 2020 IMPACT
Listen
Question
3 December 2019
3pm – 4pm Eastern European Time
Log on to the webinar on:
https://eu.bbcollab.com/guest/ba5e079eaa1f4fdfbf1aec8375c34677
-via Google Chrome, Firefox or Edge
Listen to: Challenges facing SAIs in responding to the needs of the state –
the Deputy Auditor General of the Office of the Auditor General of Kosovo, Mr Salihu, will describe how SAI Kosovo responds to requests for audits from Parliament and civil society organizations.
Question:
the webinar is interactive, and questions invited.
Organised by the:
INTOSAI Capacity Building Committee
Workstream on Auditing in Complex and Challenging Contexts
Audience:
Senior SAI staff
Contact:
If you plan to join and want more information email david.goldsworthy@developmentaction.co.uk
Trials of the technology can be arranged beforehand
SAI KOSOVO DEPUTY AUDITOR GENERAL - WEBINAR
PRESS RELEASE
Tarawa, Kiribati (25 October 2019) – Recognizing the importance of achieving high quality audits and compliance with international standards is key to an effective, efficient and timely audit system.
In a recent audit analysis, the Kiribati Audit Office underwent a review of their audit methodology by the Pacific Supreme Audit Institution (PASAI).
This review follows the successful SAI Performance Measurement Framework (PMF) assessment that was completed for Supreme Audit Institution (SAI) Kiribati in September, and the preliminary results provided useful input.
The ‘Strengthening of Public Finance Management and Governance in the Pacific 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 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).
Following the two-week SAI support, the Auditor General, Eriati Manaima said the program was useful in setting a refined methodology for his office.
“This support programme has been useful because it is refining our audit approach to strive towards conducting quality audits according to International Standards of Supreme Audit Institutions (ISSAIs),” said Manaima.
He added, “The requirement for the office to also comply with ISSAIs is prescribed in the current Audit Act. However, we need more efforts to work on our new methodology and are fortunate to have PASAI provide that ongoing technical support.”
The support was provided by PASAI Director of Technical Support, A’eau Agnes Aruwafu, who assessed the audit methodology that exists through assisting an audit team to complete the audit of a Kiribati State Owned Enterprise throughout the audit process, from the pre-engagement phase, planning, fieldwork and to the reporting phase.
PASAI’s Chief Executive Mr Tiofilusi Tiueti said “This audit exercise in Kiribati is a pilot programme and the lessons learned from the approach will provide useful input into supporting other SAIs that are striving to achieve high quality of audits.”
The two-week exercise in Kiribati provided the basis to familiarise with the existing audit practice and determine an approach to refine the audit methodology for the conduct of financial audits. This technical support will continue remotely until the audit report is completed to ensure the refined audit methodology is being followed and the opportunity to provide mentoring and training throughout this audit.
Contact information:
1. A’eau Agnes Aruwafu Director Technical Support, PASAI Secretariat Office in Parnell, New Zealand. E: agnes.aruwafu@pasai.org; Tel: +64 9 304 1275,
2. Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji. E: jone.raqauqau@undp.org, Tel: 3227 552
Photo: The Kiribati Audit Office Audit team and Auditor General Mr Manaima (Far Right) and PASAI Director Technical Support A’eau Agnes Aruwafu (2nd from Left)
Job Description
Communications Advisor/Editor, 20 hours a week
Applications close Monday, 2 April 2018.
The Pacific Association of Supreme Audit Institutions (PASAI) is the official association of 26 Supreme Audit Institutions (government audit offices and similar organisations, known as SAIs) in the Pacific region.
PASAI has an Auckland-based Secretariat, and operates through a New Zealand-registered incorporated society. Its budget is about NZ$3 million each year, although this is expected to increase. Its work is funded by several development partners, including the Asian Development Bank, the Australian Department of Foreign Affairs and Trade, the New Zealand Ministry of Foreign Affairs and Trade, and the World Bank.
We're recruiting for a quick-thinking, audience-focused wordsmith, who is cheerful, clever, composed, and capable.
For the past four years PASAI's communications advice and editorial support has been provided by external contractors, but with PASAI's current focus, it is now our preference to recruit a part-time local Communications Advisor/Editor to be based in the Secretariat office in Parnell, Auckland. A well-qualified and experienced communications professional is needed to ensure the quality of PASAI's materials and reports and prepare them for publication and distribution.
We need someone with an above-average grasp of written English, a sharp eye for detail, and a commitment to plain English. As well as seeing ambiguity, a lack of clarity, or a misplaced comma (and knowing how to fix them), you also need the ability to see when the structure or story is not quite right – and suggest how it could work better.
This role is part-time, although at peak times, additional hours may be required. This role reports directly to the Chief Executive, and provides communication advice and support to the Secretariat Team and also to PASAI members. To find out more about us, see our website: www.pasai.org
For more information on this role, please contact Jen Broster on 04 917 1500 or recruitment@oag.govt.nz.
You must apply online through www.jobs.govt.nz (and you'll find the position description there, too).
CLOSING DATE TO RECEIVE APPLICATIONS: 16TH APRIL 2018
Pacific Association of Supreme Audit Institutions (PASAI) is seeking application from an individual or firm to conduct a mid-term review of the implementation of its Long-term Strategic Plan 2014-2024. The Mid-Term review Terms of Reference (TOR) which provides details on the objective and scope of the review can be accessed here (TOR) or requested from Ms. Natalie Price (PASAI Office Coordinator) at natalie.price@pasai.org.
The applicant must have a vast knowledge and experience on SAI capacity development and methods, Pacific policy and audit issues, and an understanding of effective international and regional approaches. The reviewers will have a strong understanding of Pacific context specifically operating environment of SAIs.
Those wishing to apply shall send detailed Curriculum Vitae, Project Proposal outlining key elements of their approach to the review, consultancy fee rates and confirming availability to reach Mr. Tiofilusi Tiueti, Chief Executive, PASAI Secretariat: tiofilusi.tiueti@pasai.org or secretariat@pasai.org by the 16th of April, 2018.
If you require further information or clarification please contact Ms. Natalie Price at the PASAI Secretariat at natalie.price@pasai.org or call +64 9 304 1275 during office hours.
Another great readf rom the newsletter of the INTOSAI Capacity Building Committee (CBC).
Refer to the link below:
http://www.intosaicbc.org/?mailpoet_router&endpoint=view_in_browser&action=view&data=WzExLDAsNjU2LCIzYzM2OGIiLDEwLDBd
PASAI's January 2018 Bulletin is also included in this newsletter.
The Office of the Federated States of Micronesia Public Auditor and the Office of Pohnpei State Public Auditor combined forces to execute the Fraud Awareness Flexible Funding project. The project is coordinated through the Office of the Commonwealth Ombudsman (OCO), and funded by the Australian Department of Foreign Affairs and Trade (DFAT) as part of the Pacific Governance and Anti-Corruption program. FSM's objective is to raise public awareness through their community outreach program by educating the entire community, inclusive of government departments, on the impact of fraud, corruption and suspicious activities. The OPAs aim is to empower the community to be able to identify and correctly report these activities supporting the prevention of fraud and corruption.
As part of their Flexible Funding Project by the Office of Commonwealth Ombudsman (OCO), FSM OPA's have worked together to produce a video to increase public awareness and education of the Public Auditor’s value and benefits.
The video is called "Paddling together for a fraud free FSM" discusses the role of Auditors in matters relating to fraud, corruption and abuse of public resources, and provides a guideline on citizen’s responsibility to identify and report on the waste and mismanagement of public funds and related resources
You can access this excellent video below: https://www.youtube.com/watch?v=SE2V1hALJK8
Have a read of INTOSAI's latest newsletter as there is plenty of interesting editorials, news and events inside!
The link to the Journal is below:
![Auditor-General of Solomon Islands & Workshop participants & PASAI Director Technical Support [in front of SAI office]](https://images.squarespace-cdn.com/content/v1/57019a6db6aa607cbb909ab2/1585084133597-1UYKWI2U7MA27XY77SMV/Media+Release+Photo+Solomon+Islands.jpg)
