The latest edition of the Working Group's Greenlines newsletter has been posted to the WGEA website at https://wgea.org/newsletter/greenlines-volume-20-number-2/. This edition has a feature story about managing plastics and also includes a feature extra that highlights the important work that WGEA accomplished over the last work plan period. In addition, the newsletter includes important WGEA news, regional news, and “news briefs” from around the world.
Pacific Government Audit Offices’ Performance Results Analysed
Port Vila, Vanuatu (15 November 2019) – Five audit offices’ in the Pacific undertook a review of its operations using the International Organisation of Supreme Audit Institutions (INTOSAI) performance measurement framework (PMF).
A workshop organised by the Pacific Supreme Audit Institution (PASAI), provided an opportunity to continue the capacity development efforts of national public auditors in the respective supreme audit institutions (SAI) in using the PMF tool and provide guidance on preparing performance reports.
This initiative was made possible through the ‘Strengthening of Public Finance Management and Governance in the Pacific Project’.
It 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 UNDP in partnership with PASAI.
This is the second and final workshop for this regional programme, which is a continuation from the planning workshop in May this year and the assessment fieldwork conducted in the last four months in five audit offices in State Chuuk, the Commonwealth of the Northern Mariana Islands (CNMI), Fiji, Kiribati and Vanuatu.
In his opening remarks, the Auditor General of Vanuatu Audit Office, Caleb Sandy, emphasized the importance of measuring SAI’s performance to ensure they are well-equipped and capable to deliver value and benefits for citizens.
“The comprehensive assessment highlights key areas for improvement which will help our respective Offices determine necessary actions to address these deficiencies and strengthen our capability to serve our people,” said Sandy.
Facilitated by PASAI’s Director Practice Development, Sinaroseta Palamo-Iosefo, and INTOSAI Development Initiative’s (IDI) SAI PMF Advisor, Irina Sprenglewski, the workshop involved developing the performance report to describe a holistic picture of the SAI’s performance. Delegates analysed the results of performance assessed, identified root causes of the performance, and integrated the external factors that are beyond the audit Offices’ control that influence their performance.
The Public auditor of State Chuuk, Manny San Jose, said, “Participating in this workshop really helped me have a better understanding of the comprehensive standards and criteria used to measure SAI performance”.
Sinaroseta Palamo-Iosefo who also manages the SAI PMF programme in the region said, “Writing the SAI performance report demands careful analysis and interpretation of the assessment results to ensure the report complies with the prescribed methodology and adequately describes the performance of the SAI”.
In the next few weeks, the assessment teams will finalize the respective performance report they are responsible for, to be ready for IDI’s independent quality review. The workshop was held from 11 – 15 November 2019.
(Vanuatu Auditor General, Mr Caleb Sandy, delivering opening address)
PASAI also acknowledges the continuous support of the Australia Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT).
Background:
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 Pacific 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).
Contact information:
Mrs. Sinaroseta Palamo-Iosefo, PASAI Director Practice Development, PASAI, Auckland, NZ.
E: sina.iosefo@pasai.org P:+64 9 304 1275Jone Tuiipelehaki Raqauqau, Effective Governance – Communications Associate, UNDP Pacific Office in Fiji.
E: jone.raqauqau@undp.org, P: 3227 552
Photo: Workshop participants and facilitators
Twinning Support to Office of the Auditor-General Solomon Islands Phase 3
Honiara, Solomon Islands
The New South Wales Audit Office (NSWAO) and the Office of the Auditor-General of Solomon Islands (OAGSI) conducted a phase 3 training under the twinning arrangement to support the OAGSI. The training was aimed at building and enhancing the capacity of staff on audit from planning an audit to execution and reporting. Part of the training was using on-live audits in TeamMate (auditing software).
Key Focused learnings were:
• Planning the audit effectively in TeamMate using relevant PASAI templates
• Setting materiality
• Identifying audit risk
• Responding to audit risk in the audit programs
• Efficient and effective reviewing of work papers in TeamMate.
• Strategies for effectively leading audit engagement
• Develop understanding of the risks of auditing valuations
• Oversight Contract Audit Agents
Fourteen Auditors of the OAGSI attended this training meeting from 16 to 27 April 2018.
The ten day training provided these auditors with the opportunity to share ideas and experiences, do team presentation on the topics learnt each day and receive guidance on ‘how to’ plan the audit effectively, identify key risks and different sampling methods. Two experts from the NSWAO) provided this guidance.
On the final day, auditors were allowed time for questioning and comments on areas covered during the ten days training. The auditors have gained new technical skills and enhanced the current auditing skills to carry out their work effectively.
The workshop was facilitated by two Audit Managers Ms Roopal Rachna and Mrs Farisha Ali. It was supported by Australian Department of Foreign Affairs and Trade.
OAGSI acknowledges the support of NSWAO and also the Australian Department of Foreign Affairs and Trade.
A Success Factor for both International Capacity Development Programs and International Organization's Meetings
by Keisuke Kato
Deputy Director, Office of International Affairs
Board of Audit, Japan
When conducting international capacity development programs, we need to consider how to overcome differences in systems, languages and cultures between the participating countries. If I were in charge of such international programs, I would attach importance to the following principles:
When introducing a SAI’s audit methodology/case to the participants, it should be introduced objectively as an example. It should not be introduced as being better than any other SAI’s audit methodology/case. Also, we should not force the participating SAIs to adopt it.
Each country has its own distinctive system, which has been created through a unique process based on its unique historical background. We should respect each other’s systems and not see subjectively that the country A’s system is better than the country B’s system. For example, SAI Japan conducts a seminar where we simply introduce SAI Japan’s experience and methodology on public construction works audit, not intending to demand the participating SAIs to adopt our audit methodology. We fully understand that our audit methodology has been created under Japan’s unique environment, under which natural disasters such as earthquakes, typhoons etc. occur frequently, thus our public construction works system has been developed so that our infrastructure should withstand against such natural disasters. Our audit methodology would not work without Japan’s public construction works system. Thus, seminar participants would not understand our audit methodology/case correctly without understanding Japan’s unique environment. For these reasons, we explain Japan’s unique environment, our unique public construction works system and our unique history that have developed our audit methodology. Our seminar’s main purpose is to make the participants fully understand our public construction works audits. It depends entirely on the participants whether they would like to adopt our audit methodology or not. We do not force them to do so.
When conducting international seminars, our main focus is on how to provide a platform for the participants, where they all can understand other SAI’s experiences. In order to achieve this goal, we try to provide an environment in which all participants can join the discussion.
As SAI Japan is in charge of ASOSAI’s capacity development activities, I have had the opportunity to plan and organize knowledge sharing seminars for ASOSAI’s members. In this role I soon realized that the systems of ASOSAI’s members are very different from each other. For example, if the theme of a seminar is performance audit, the gap between each SAI’s experiences on performance audit is so big that it seems meaningless to discuss it with each other. Some SAIs may have experience from performance audit since over 20 years, while some SAIs have just introduced it, or other SAIs have not introduced it yet. Despite such huge differences, however, it is meaningful to discuss the same topic among the member SAIs. You will find out some SAIs may benefit from your SAI’s experience, while your SAI may also benefit from other SAIs’ experience in spite of huge differences.
To understand other SAIs’ situations, organizers need to create an environment where each participant can talk freely about his/her SAI’s system and audit situation, while other participants listen. In this regard, I would like to mention failures that I experienced in a seminar some years ago. In that seminar, since there were only about ten participants, I set a discussion session among all the participants in order to collect their thoughts and views and then finalize the seminar. At that instance, my colleague from another SAI who was invited to attend the seminar as instructor, gave me the following advice: “- The next time, you could divide the participants into small groups, ideally, each of which consists of only 3-4 people. It is better to discuss in the small group first, and then make all the participants gather in a discussion where the leader of each group presents his/her group’s comments/thoughts to all the participants.” Since then, I always make it a habit to introduce a small group work session, followed by a discussion by all the participants together. I have found that, if the discussion is done with many people from the start, only some people present their views while people who are shy or are non-native English speakers tend to be quiet, left without an opportunity to make their views heard. In recent seminars, I have been happy to find that participants who are shy or are non-native English speakers do present their views well in the small groups.
As I am also a non-native English speaker, I understand fully how difficult it can be to keep up with the discussion in international seminars where English is the official language. Therefore, when we are in charge of international programs, we make it a habit to provide sufficient preparatory time to the participants and give them the seminar’s documents well before the seminar starts. If we did not do that, the participants from non-English speaking countries would not be able to participate fully in the seminar because they would not be able to understand its contents, not being able to prepare before the seminar. If they were given the chance to read the documents well before the seminar, they would understand its contents.
Having experiences from attending both international capacity development programs and international organization’s meetings such as ASOSAI/INTOSAI Governing Board meetings, I have found that the key factor for the success of these events is the same. It is to create an environment where all members feel that they are provided equal opportunities, that they can express their views freely and that their opinions are treated as important input. This way the efforts made in both capacity development activities and international organization’s meetings would reach further and make a difference to many more SAIs.
PASAI Audit Institutions Develop Strategic Plans
The audit institutions in the Pacific region attended a workshop in Nuku’alofa, Tonga on 23 - 27 April 2018 to develop their strategic plans and related operational plans. The plans were based on the results of the evaluation of their offices through the INTOSAI performance measurement framework (SAI PMF). The workshop covered the whole strategic planning process which is part of the INTOSAI global programme on Strategy, Performance Measurement and Reporting (SPMR). The SPMR programme not only focuses on the strategic planning cycle but on the strategic management cycle, including performance measurement and reporting.
Twenty-six participants from 11 government audit offices (or SAIs) attended the workshop from Cook Islands, the Federated States of Micronesia – National Office and the state audit offices of Kosrae, Pohnpei, and Yap, Republic of the Marshall Islands, Samoa, Guam, Solomon Islands, Tonga, and Tuvalu. All but two of the audit institutions were also represented by their Auditors-General or Public Auditors.
The workshop was facilitated by Freddy Yves Ndjemba, Dafina Dimitrova, and Shofiqul Islam from the INTOSAI Development Intiative (IDI), assisted by Sarah Markley from the New Zealand Office of the Auditor-General, and Tiofilusi Tiueti, Sinaroseta Palamo-Iosefo and Eroni Vatuloka from the Pacific Association of Supreme Audit Institutions (PASAI).
Photo: The Strategic management workshop participants from SAIs of the pacific region with the facilitators.
The Pacific is one of the two INTOSAI regions piloting this global programme whose objective is to ensure audit institutions develop and maintain a strategic planning and management process, that enables them to achieve strategic outcomes and deliver value and benefits to the citizens.
Participants appreciated the importance of a strategically managed SAI in its mission to lead by example and add value to society, making a difference to the lives of citizens.
The participants will meet again in October 2018 to evaluate their draft strategic plans to ensure development outcomes are realistic and can be supported by their governments and development partners.
PASAI acknowledges the financial support by the IDI, Australia Department of Foreign Affairs and Trade, and the New Zealand Ministry of Foreign Affairs and Trade to conduct this strategic management programme for SAIs in the Pacific region.
---------------END---------------
For more information contact:
Mr. Tiofilusi
Tonga Office of the Auditor-General gains momentum in the adoption of ISSAIs
The Tonga Office of the Auditor-General (TOAG) on Monday 30 April 2018 commenced a workshop on Stage II of the implementation of the international auditing standards called the ISSAIs (International Standards of Supreme Audit Institutions). The week-long workshop is one of the activities of Australia’s Department of Foreign Affairs & Trade (DFAT)-funded project called “Support for the External Oversight Function of the Public Financial Management (PFM) System in Tonga”. The project provides support to the TOAG as well as the Public Accounts Committee (PAC) of the Legislative Assembly of the Kingdom of Tonga. The objective of the workshop was to discuss the ISSAI based compliance and financial audits methodology, as well as prepare the TOAG audit teams for pilot audits.
The workshop was facilitated by Karma Tenzin and Shofiqul Islam of the INTOSAI Development Initiative (IDI) and Sinaroseta Palamo-Iosefo and Eroni Vatuloka of PASAI. TOAG, IDI and PASAI have signed an agreement to achieve the objectives of the stage II support and timely completion of the activities.
The Australian High Commissioner in Tonga, His Excellency Mr. Andrew Ford, in opening the workshop stated that he was happy to hear about the results of the first stage of the ISSAI implementation – which was mapping the current audit practices to ascertain the implementation needs. He added that this second stage, the adoption of the ISSAI compliant audit methodology and conducting pilot financial and compliance audits, is important in the adoption of the international standards.
The High Commissioner hopes that SAI Tonga (TOAG) will have progressed with the adoption of the methodologies for financial and compliance audits by the end of the workshop and looks forward to them using the ISSAI methodologies in the pilot audits. He reiterated the Australian government’s commitment to accountable and transparent Pacific island states, as government ministries and departments pursue their development outcomes.
The Auditor-General Mr. Sefita Tangi thanked the Australian government for their continued support to the TOAG.
PASAI acknowledges the financial support from both DFAT and the IDI to the implementation of ISSAIs in the TOAG.
FORUM ECONOMIC AND FINANCE MINISTERS LOOK AT PACIFIC RESILIENCE
News Update from the 2018 FEMM held this week in Palau.
Click through to read article:
http://www.forumsec.org/forum-economic-finance-ministers-look-pacific-resilience/
FORUM ECONOMIC MINISTERS TO DISCUSS INVESTMENTS TO BUILD RESILIENT OCEAN STATES
Feature Article by Meg Taylor DBE, Secretary General of the Pacific Islands Forum Secretariat.
Click through to read article:
http://www.forumsec.org/forum-economic-ministers-discuss-investments-build-resilient-ocean-states/
The 10th WGEI Newsletter
Check out the articles in the latest newsletter for the INTOSAI Working Group on Audit of Extractive Industries.
CBC Forums for SAIs in Fragile Situations held in Johannesburg, South Africa
"The forum was organized in response to a need expressed at the CBC meeting in Washington DC in September 2017, where the issue of Supreme Audit Institutions operating in a fragile environment was discussed. Supreme Audit Institutions and Auditors General declared a wish to deliberate concrete challenges and possible solutions to practical problems in their daily operations and management of their SAI."
Read more at the link here.
The Future of Audit: No Magic Recipes
"Supreme Audit Institutions need to take action in building capacity that allows us to be relevant actors in the midst of disruption. We can do this through sharing best practice on robust capacity-building policies and their implementation, incorporating the stakeholder perspective closer into our work, putting the ISSAI 12 into practice and supporting innovation in our working methods."
Read more of this great article at the link here.
The Link Between Aid Effectiveness and Performance Audit
PASAI is doing a co-operative performance audit on the preparedness for implementation of SDG's.
Here is an interesting article on the link between aid effectiveness and performance audit.
https://www.linkedin.com/pulse/link-between-aid-effectiveness-performance-audit-kenia-parsons/
Auditor’s Report shakes the House
Pubiished on Matangi Tonga (http://matangitonga.to)
When confronted with revelations in the 2015-16 Annual Report of the Auditor General of unpaid debts, unrecorded assets, improper record of revenues and even separate bank accounts of government ministries, the Tongan Parliament was thrown into turmoil when it resumed its 2017-18 session on 1 August.
The Auditor General's report was among four other annual reports of government ministries that were tabled into parliament on 1 August.
According to experienced members of parliament this Auditor’s report was the most transparent and revealing report that had ever been presented to parliament.
The former Minister of Finance, ‘Aisake Eke and the Tongatapu No. 5 People’s Representative praised the Auditor General for his report, which pointed out the wrong doings in 13 government ministries, including the Ministries of Justice, Police, Prisons, Education, Health, Agriculture, Infrastructure, Public Enterprises, Labour and Commerce, Marine and Ports. The main problem, he said, was that they did not follow the due process that had been set out by the Ministry of Finance. This led to government ministries having:
- accumulated unpaid debts;
- no records of their assets;
- no records of revenue collected;
- advance payment of salaries of board directors;
- over-payment of per diems;
- delay in the depositing of revenue in the bank;
- not keeping birth and death certificates in order.
He said that most unusual also was the fact that the Ministry of Justice has its own Bank Account.
The former Minister of Finance reminded the House that legally, government ministries cannot establish an account without the approval of the Minister of Finance.
With regards to Public Enterprises he queried why the Tonga Development Bank and Tonga Power have independent auditors, and are not audited by the Auditor General, and why the salaries of the directors of the Water Board are paid in advance.
He suggested for the annual reports of Government Enterprises to be submitted to the House as had been the practice in the past.
PM's response
A shocking surprise, was how Prime Minister Hon ‘Akilisi Pohiva described the report which showed the very poor service that is offered by his government ministries, and how they are mismanaging government properties and finance.
He called on Cabinet Ministers to return to their ministries and call a meeting with their CEOs to address the problems that were pointed out in the report.
Lord Nuku pointed out to the PM that wrongdoing had been committed and a drastic measure should be taken.
The PM however insisted that what he was proposing was for the Ministers and their CEOs to put an end to all these wrong and illegal activities.
Lord Nuku repeated his point that wrongdoings had taken place, and the PM wanted his ministers to go back and put them right.
Lord Tu’ilakepa suggested that since the Auditor General had come under the Speaker and the Legislative Assembly, they should proceed and take legal action against the wrongdoings within government. He reminded the House that in the past, a Cabinet Minister lost his ministerial because he deposited government money into his own personal account.
Lord Tu’ilakepa also queried why the report did not report the case concerning a former Cabinet Minister who was penalised by the Prime Minister for wrongdoing, and was supposed to work without pay for five months. He wondered if the Prime Minister had actually punished the Cabinet Minister as he told the House.
The PM corrected the member that the Minister that he was referring to did not work without pay. He said that the suggestion was only a motion, but it was rejected by the House.
“That is an out-right lie,” Lord Tu’ilakepa said, and reminded the house that the PM said he would punish the minister, and he would work without pay.
The Prime Minister insisted that the motion for him to punish the Cabinet Minister was rejected by the House.
Lord Tu’ilakepa insisted that the motion was passed by the House and it was broadcasted on the radio.
The Minister of Police, Hon. Mateni Tapueluelu reminded the Chairman that they were debating over the 2015-16 Annual Report of the Auditor General, and there were a lot of issues for them to get into, but instead they were dealing with an issue that was not in the report.
Lord Tu’ilakepa reminded the Minister that the case he was referring to took place in 2015.
The House on the following day 2 August voted 17-0 for the Annual Report of the Auditor General to be forwarded to the Standing Committee on Finance and Public Accounts of the House to work on then report back to Parliament.
Wild accusations
However, before the House voted on the Annual Report, there were a few wild exchanges between Lord Tu’ilakepa and, Light of Day Taka and the PM.
It started off because the PM expressed his concern over the misuse of government vehicles.
Lord Tu’ilakepa said that he had spotted the vehicle of the Chairman of the Whole House Committee, Light of Day Taka, at night at a kava club in their area.
Light of Day said he was there on a church mission to see who was drinking kava.
The PM, however, shifted the topic to remind the House of a cocaine smuggling case with rumours that Lord Tu’ilakepa knew something about. The case was terminated.
Lord Tu’ilakepa responded to the PM, by telling him that he should resign - health wise he is not well and he should go home. “It is not right for you to continue as a Prime Minister!”
Author: Pesi Fonua
Tonga Government needs to address audit issues on MDA’s 2015/2016 report
THE Public Accounts Standing Committee (PAC) is considering the common audit issues arose during the audit conducted on Government Ministries, Departments and Agency (MDA) in the financial year 2015/2016.
PASAI Annual Report 2016 - 2017
The PASAI Annual Report for 2016 - 2017 is now viewable on the PASAI website.
Please follow this link to download and review:
PASAI ANNUAL REPORT 2016 - 2017
PASAI’s 20th Congress held in Tuvalu
The Pacific Association of Supreme Audit Institutions (PASAI) held their 20th Congress in Funafuti, Tuvalu from 8 August – 11 August 2017. Over 40 participants from 23 SAI members and development partners attended the Congress, which had the theme “Promoting the Values and Benefits of SAIs through Effective Communication”.
Acting Prime Minister, also Deputy Prime Minister of Tuvalu Hon. Maatia Toafa was the keynote speaker at the Opening Ceremony, mentioning the importance of the Congress theme, particularly for Tuvalu and its recent update of their audit Act. “With these changes and increased powers, comes additional accountability. This accountability must be effectively communicated to stakeholders in order to be demonstrated,” said Hon. Toafa.
The Prime Minister of Tuvalu Hon. Enele Sopoaga hosted a state dinner for the PASAI Congress delegates on the night of the opening of Congress. Welcoming the SAI Heads from around the Pacific, he applauded their role and those of public officers in general, in leading their nations in trust and respect. Speaking about the Tuvalu government, “This government is fully committed to the principles of transparency, good governance and accountability,” he said.
Congress delegates participated in productive dialogue during the communications workshop, coming up with creative ideas and viable solutions for the challenges whichmany of them face in promoting the values and benefits of SAIs and engaging their stakeholders. Important decisions were achieved during the PASAI AGM and business sessionsthathavepositionedPASAIpurposefullytoachievetheirstrategicplan and objectives for the region. The Governing Board of PASAI also held their 17th meeting on 7 August 2017 as part of the Congress proceedings.
SAI Heads recognized the importance of having more dialogue with their colleagues, stakeholders and development partners locally to build strong relationships and trust for maximum engagement for the work that their SAI is doing. This would in turn strengthen accountability and transparency across the region. “The Congress has been a successwith key decisions being made by the members relating to future funding of PASAI to ensure effective delivery of the PASAI strategy” said Mr. Ihlen K. Joseph, Public Auditor of Pohnpei State - FSM and outgoing Chairman of PASAI.
Auditor-General of Tuvalu, Mr Eli Lopati with his staff and the wider community, hosted the Congress with joy, warmth and unique Tuvalu flavour. Sharing their life and culture through food, dance, music, singing and a special excursion to Tepuka island, Congress participants were treated to an exceptional insight to Tuvalu.
PASAI acknowledges the Australian Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade for their valued support with this Congress.
Delegates of the 20th Congress in Funafuti, Tuvalu.
Delegates of the 20th Congress in Funafuti, Tuvalu.
Call for improved financial oversight in Tonga Govt
A new auditor general's report in Tonga shows widespread mismanagement in the government's ministries and agencies.
Read More HERE
2015 Tonga finance minister 'Aisake Eke Photo: UN/YoutubeChannel
IPSASB e-news : July 2017
The International Public Sector Accounting Standards Board (IPSASB) held its second meeting of the year from June 27-June 30. Eurostat, the statistical office of the European Union in Luxembourg, hosted the meeting, which was opened by Dr. Silke Stapel-Weber, Director of Directorate C: National Accounts, Prices and Key Indicators, Eurostat.
Mapping and iCAT Workshop for Tonga
A workshop on Conducting Mapping and iCAT (ISSAI Compliance Assessment Tools) was held at the Tungi Colonnade Hotel, Nuku’alofa, Tonga for the staff of the Tonga Office of the Auditor General (TOAG). The workshop was delivered by the Norway based INTOSAI Development Initiative (IDI), an organisation that supports the strengthening of performance and capacities of government audit offices or Supreme Audit Institutions (SAIs) around the world.
The workshop is the start of support to SAI Tonga for implementing ISSAIs (International Standards of Supreme Audit Institutions) under the Support for External Oversight Function of the Public Financial Management System (Tonga). The 30 or so participants which included the senior management staff of the TOAG, were trained on a method to implement ISSAIs in a holistic and phased approach. It is holistic as it involves the adoption and implementation of ISSAIs for financial, compliance and performance audits; and phased allowing the TOAG to be fully compliant with the standards over a period of time, while at the same time have minimum impact on the usual operational work of the TOAG.
Mr. Sefita Tangi, Auditor-General of Tonga remarked, “The Tonga Audit Office is grateful for this opportunity to pilot in the Pacific region the SAI level support project of the IDI’s global ISSAI implementation initiative, 3i Programme Phase II. The expected outcome of this project is ISSAI compliant audits conducted by the TOAG.”
The workshop was facilitated by Shofiqul Islam, IDI Manager Capacity Development, and assisted by Eroni Vatuloka, PASAI PFM (Public Financial Management) Consultant.
PASAI acknowledges the kind financial support of the Australian Government and the IDI in improving public financial management in Tonga.
IPSAS Training for Tonga Government
The Pacific Association for Supreme Audit Intuitions (PASAI) and the University of the South Pacific (USP) partnered last week to promote improved government transparency and accountability through training on ‘International Public Sector Accounting Standards’ (IPSAS).
The week-long training programme from 3-7 July 2017 for the Tonga government accountants and auditors concluded on Friday in Nuku’alofa, Tonga. It was attended by 30 participants from the Office of the Auditor-General, Ministry of Finance and National Planning, government ministries and public enterprises. The participants are now more equipped with the skills needed to produce financial statements in line with international accounting standards.
“The high level of participation including attendance during a public holiday underscores the importance of attaining the world’s best accounting skills and standards,” said Mr Sefita Tangi, Auditor-General of Tonga.
The USP also delivered an online course on IPSAS Cash Basis using its online learning management system called ‘Moodle’. Four staff of the Tonga Office of the Auditor-General and two from the Ministry of Finance and National Planning participated in this online learning.
“Australia is pleased to support this important work in Tonga. Strengthened accounting skills and broader public financial management will help to build the confidence of both the general public and those wanting to invest in Tonga’s future”, said Australia’s Deputy High Commissioner, Rhona McPhee.
The programme is one of the activities under the Support for External Oversight Function of the Public Financial Management System (Tonga) which aims to enhance the knowledge and interpretation of IPSAS and their application. The use of cases from the Tonga Whole of Government and public enterprises accounts assisted the participants in understanding the practical application of the standards. The knowledge gained from the training hopes to improve the quality of the financial statements of Tonga government and public enterprises.
PASAI acknowledges the kind financial support of the Australian Government in improving public financial management in Tonga.
Photo: Workshop facilitators and participants.
