PASAI held its 26th Congress in Nouméa, New Caledonia from 26 to 29 August 2025, hosted by the Territorial Chamber of Accounts of New Caledonia. The theme for the Congress was “Audit impact for improved accountability and transparency.” Representatives of 24 PASAI member national, state or territory government audit offices attended from American Samoa, the Australian National Audit Office, Australian Capital Territory (Australia), New South Wales (Australia), Victoria (Australia), Western Australia (Australia), the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, Fiji, French Polynesia, Guam, Kiribati, the Marshall Islands, New Caledonia, New Zealand, Palau, Papua New Guinea, Solomon Islands, Tonga, Tuvalu and Vanuatu.
Representatives attended from the Government of New Caledonia, the High Commission of the Republic in New Caledonia, the French Ambassador to the Pacific, the Pacific Community (SPC), the Armed Forces in New Caledonia, the French Development Agency, the Southern Province of New Caledonia, the Town of Nouméa, the University of New Caledonia, the Australian Consulate General, the New Zealand Consulate General, the Vanuatu Consulate General, INTOSAI General Secretariat, INTOSAI Capacity Building Committee (CBC), INTOSAI Development Initiative (IDI), the International Journal of Government Auditing, the New Zealand Ministry of Foreign Affairs and Trade (MFAT), the Australian Department of Foreign Affairs and Trade (DFAT), United Nations Development Programme (UNDP) Pacific Office and Certified Practising Accountants (CPA) Papua New Guinea.
Audit impact for improved accountability and transparency
SAI heads were encouraged by the opening address by President Alcide Ponga of New Caledonia, in which he expressed his view that in carrying out the fundamental tasks of transparency, responsibility and independent control, SAIs drive the improvement of public services and are essential for functional political systems.
SAI heads agreed with the sentiments of the keynote address by the Deputy Director-General of the Pacific Community, Maria Fuata, that sustainable development is not possible without accountability and that in the Pacific, we must pursue the best value for every public program, initiative and service. SAI heads appreciated her recognition that PASAI’s robust system of monitoring, evaluation, reporting and learning (MERL) ensures all its efforts contribute to the achievement of its long-term vision.
SAI heads appreciated the acknowledgement by the INTOSAI Secretary General and President of the Austrian Court of Audit, Dr Margit Kraker, of PASAI’s participation in the INTOSAI community. SAI heads noted her invitation to PASAI’s state and territorial members who are not already affiliate members of INTOSAI, to apply for this category of membership, if they meet the criteria. SAI heads noted the recent establishment of a working group on follow up audits.
SAI heads noted the sentiments of the French Ambassador to the Pacific, the French Permanent Representative to the Pacific Community and Permanent Secretary for the Pacific, Véronique Roger-Lacan, that good governance models are maturing and citizens rightly have increasingly higher expectations of public accountability and transparency.
SAI heads, along with all other Congress participants, concurred with the PASAI Chair’s expression of appreciation for the attendance of the INTOSAI Secretary-General; INTOSAI Capacity Building Committee Chair and Auditor General of South Africa, Tsakani Maluleke; INTOSAI General Secretariat Director, Silke Steiner; and IDI Manager, Benjamin Fuentes Castro.
Solutions to challenges faced by SAIs in SIDS to adhere to international auditing standards
SAI heads acknowledged the ongoing challenges to SAIs in small island developing states (SIDS) of budget constraints, staff recruitment and retention, sub-optimal infrastructure and remoteness. These constraints impact their ability to comply with international standards and sustain institutional knowledge.
SAI heads noted collaboration and capacity building are key to mitigating the effect of these challenges. Regional and global partnerships provide training, shared tools (such as A-SEAT) and joint initiatives (such as cooperative audits) help overcome resource limitations. Other long-term solutions include investing in staff training, improving salaries whenever possible, succession planning and peer-to-peer partnerships between SAIs.
SAI heads noted the demonstration and promotion of the impact of audit work to legislatures and the public builds support for the value of the SAI and hence supports the SAI independence value proposition. Discussions underscored the importance of advocacy and the impact achieved by adding PASAI’s voice to that of the SAI head.
SAI heads noted the existence of AFROSAI-E’s model Public Audit Act which complies with INTOSAI’s 8 pillars of independence, is written to be accessible to non-legal practitioners and is available to use as a template when advocating for legislative change processes.
Enhancing audit quality through regional collaboration
SAI heads appreciated the message from the IDI’s Deputy Director-General & Head of Capacity Development, Archana Shirsat, who acknowledged PASAI’s support in working towards setting up a system of audit quality management (SoAQM) in 5 Pacific SAIs.
SAI heads noted that a commitment to quality management starts with a commitment to quality from the SAI head and should permeate everything a SAI does.
SAI heads committed to the pursuit of audit quality in line with the international standards that pertain to their respective jurisdictions and noted that much expertise and support is available from IDI, PASAI, developed SAIs in the region and other partners, including for those required to comply with US auditing standards.
Adding value to SAIs through audit impact
SAI heads noted the formation and maintaining of coalitions with state and non-state actors is essential for optimal audit impact, which involves positive effects on people and planet, especially those left behind, or at risk of being left behind. SAI heads noted the IDI’s current development of a playbook on setting up robust audit follow-up systems.
SAI heads concurred that selecting audit topics of value to people may not necessarily involve the largest amounts of money.
SAI heads agreed that explaining audit work in plain language makes it more likely that recommendations will be implemented by public entities, legislators will provide appropriate oversight, the media will amplify the messages appropriately and citizens will engage with the findings.
Strengthening collaborative work for SAIs and legislatures
SAI heads appreciated hearing about the positive effects of the Jamaica Accountability Meter Portal (JAMP) by its Executive Director and Founder, Jeanette Calder, including the increase in whistleblower activity and public engagement with audit work.
SAI heads noted audit quality, professional relationships with oversight bodies and audit impact are interrelated. Balanced, evidence-based reporting and a commitment to clear and accessible communication of their work builds trust and increases usefulness of the work of SAIs.
SAI peer-to-peer (twinning) partnerships
SAI heads celebrated the increased volume of twinning activity that is occurring within the region due to the funding made available by PASAI to activate new partnerships, in line with the commitment of the PASAI strategy 2024–2034 to increase the use of this capacity building approach.
SAI heads witnessed the signing of a memorandum of understanding (MOU) between the SAI heads of Fiji and Western Australia.
PASAI general business
SAI heads noted the report of the PASAI Chief Executive on 2024–25 program activities and the Secretariat’s presentations on planned 2025–26 program delivery. SAI heads noted the Secretariat’s development of a comprehensive, multi-pathway training program.
SAI heads noted progress on the IT audit platform (A-SEAT) project and an update about the creation of a gender equality, disability and social inclusion (GEDSI) advisory committee as committed to in the PASAI strategy 2024–2034.
SAI heads adopted revisions to the PASAI Charter to enable PASAI to comply with new requirements of the New Zealand Incorporated Societies Act 2022 and thanked the PASAI Governing Board Charter amendment project sub-group for the open and consultative approach taken to bring the important changes to PASAI members.
SAI heads acknowledged the service of the SAI Head of the Cook Islands, Desmond Wildin, for his chairmanship of the Governing Board since the last Congress in May 2024.
SAI heads acknowledged the service of the SAI Head of Palau, Satrunino Tewid, who ended his term as Outgoing Chair. His contributions to the Governing Board include serving as its first Chair following its formation at the Palau Congress in 2009.
SAI heads acknowledged the contributions to the PASAI community of the SAI Head of the Australian Capital Territory, Michael Harris, whose term of office will end before the next gathering of Congress, and those of SAI Australia secondee to SAI Papua New Guinea, Meegan Reinhard, whose extended secondment ends in September 2025.
SAI heads confirmed SAI Guam to represent the Micronesian sub-region on the Governing Board and thanked Junior Patrick, SAI Head of the Marshall Islands, for his service on the Board.
SAI heads confirmed SAI Solomon Islands to represent the Melanesian sub-region on the Governing Board, SAI Australia to represent the ‘Other’ sub-region on the Governing Board and SAI Tuvalu to represent the Polynesian sub-region on the Governing Board.
SAI heads expressed their gratitude to the SAI Head of New Caledonia, her staff and the relevant local authorities for their generous hospitality in making such excellent arrangements to host the Congress.
SAI heads expressed their gratitude for the funding support provided by PASAI’s core development partners for its programs and acknowledged the ongoing commitment from MFAT and DFAT.
Host of the next PASAI Congress
SAI heads supported the offer of SAI Nauru to host the 27th PASAI Congress in 2026.
