Implementing Performance Measurement Framework in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) continued with phase II of the SAI Performance Measurement Framework (SAI PMF) project for Supreme Audit Institutions (SAIs) in the North Pacific by facilitating a workshop in Majuro, Marshall Islands from 2 - 6 October 2017. Twenty two staff from nine SAIs attended the workshop.

The Chief Secretary of the Republic of Marshall Islands, Mr Benjamin Graham, officially opened the workshop. In his opening remarks, he acknowledged the importance of SAIs taking stock of where they are and how they can continue to improve. He said, “This process of methodical self-assessment and continual self-improvement is common sense—but sadly not common practice among many organisations. By going through these performance assessments and peer reviews and diagnosing your deficiencies and areas for improvement, you are not only setting the bar high on your own performance, you are also setting an example for other public institutions to follow.” These comments echoed the core purpose of the SAI PMF tool and how SAIs can demonstrate the fundamental principle of SAIs leading by example.

SAIs from Guam, Marshall Islands, Federated States of Micronesia (FSM) Office of the National Public Auditor, FSM States of Pohnpei, Kosrae and Yap have been assessed through the peer review approach and the assessment reports are being finalised. The peer review teams were supported by resource persons from the region; they were Ms Claire Kelly, PASAI Performance Audit Consultant, Mr Allen Parker, Director of Audit for Cook Islands Audit Office, Mr Kelepi Makakaufaki, Deputy Auditor General of Tonga Office of the Auditor-General and Mr Marshall Maua, Director of Strategic, Personnel and Corporate Services of Samoa Audit Office.

The focus of the workshop was learning how to develop the qualitative evaluation, including identification of external and internal root causes of performance. Incorporating these external factors are crucial in explaining the SAI’s performance as these can either help or hamper the performance of the SAI. Each peer review team also presented and discussed lessons learned so far in the assessment, and preliminary high level results of their respective assessments.
The next steps in the programme are for the peer review teams to finalise the full report taking on board the lessons learnt from the workshop on integrated analysis and preparing a report that is evidence-based, balanced and easy to understand.

This programme is aligned with one of PASAI’s strategic goals requiring SAIs to develop a performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The workshop was facilitated by Ms Cecilie Thue-Hansen, Head of SAI PMF Unit within IDI and Mrs Sinaroseta Palamo-Iosefo, PASAI Director Practice Development.

This project is supported by the Australian Department of Foreign Affairs, INTOSAI Development Initiatives (IDI) and the New Zealand Ministry of Foreign Affairs and Trade.

For further information, contact:
Tiofilusi Tiueti, Chief Executive PASAI Secretariat
Email: tiofilusi.tiueti@pasai.org
Telephone: +64 9 304 1275
Website: www.pasai.org

Sinaroseta Palamo-Iosefo, Director Practice Development
Email: sina.iosefo@pasai.org
Telephone: +64 21 027 12717

Photo: Day 1 - Opening of workshop with Chief Secretary RMI, participants and co-ordinators 

Advocating accountability and transparency in the Solomon Islands

The Pacific Association of Supreme Audit Institutions (PASAI) and the Solomon Islands Office of the Auditor-General (SIOAG) conducted a series of workshops for the Public Accounts Committee (PAC), Public Expenditure Committee (PEC), Government entities and stakeholders at the National Parliament of Solomon Islands on 11th – 14th September 2017.

The Speaker of Parliament Hon. Ajilon Jasper Nasiu when opening the PAC/PEC workshop stressed the importance for improvement of the capacity of members of Parliament in holding the executive government accountable on the use of public funds, in their contribution to better public administration and greater public confidence in the institutions ofthe Solomon Island government.

The purpose of the workshops were to raise awareness on PASAI and the work it does in the region, especially providing support to public sector audit institutions such as the SIOAG
to improve accountability and transparency in the island states. The workshop for PAC and
PEC was held be on 11th and 12th September, for government entities on 13th and for stakeholders on 14th September.

The objectives of the workshops were:
(a) to create awareness on the work of PASAI in the Pacific region especially in advocating transparency and accountability;
(b) to build the capacity of the Members of Parliament to better understand their role in
providing financial oversight of public expenditure as well as to better understand the specific role of the PAC and PEC within the processes of Parliament;
(c) to raise awareness on the role of SIOAG and how audit entities can be involved in improving the audit process;
(d) to discuss how to achieve greater audit impact by engaging audit entities throughout the audit process;
(e) to introduce a proposed Auditor General’s Bill 2017.

The training and awareness was conducted by the Solomon Islands Auditor General, Peter Lokay and assisted by PASAI consultants Eroni Vatuloka and Aisake Eke. The Solomon
Islands is the sixth country in the Pacific region that has hosted these series of transparency
and accountability workshops.

The DFAT Counsellor for Justice and Governance in the Solomon Islands, Ms Karyn Murray in closing the legislature committee workshops hoped that the training would enhance the work of the SIOAG and assist Parliament in the evaluation of government programmes and
organisations. It is anticipated that there would be an impact in good governance,  transparency and accountability, improving operational efficiency and boosting the trust and
confidence on the SIOAG and the government.

The workshops are part of the PASAI’s advocacy programme to develop strong partnerships
with regional organisations and audit institutions to enhance accountability and transparency
in the region.
The SIOAG and PASAI acknowledge the kind financial assistance of the Solomon Islands
government, the Australia Department of Foreign Affairs and Trade (DFAT) and the New
Zealand Ministry of Foreign Affairs and Trade (MFAT) in supporting the three workshops.

For more information please contact: 

Tiofilusi Tiueti

Chief Executive PASAI Secretariat

Email: tiofilusi.tiueti@pasai.org

or

Eroni Vatuloka

PASAI PFM Consultant

Email: eronivatuloka@gmail.com

PAC and PEC participants, SIOAG Auditor General & PASAI Consultants

Government entities participants

Stakeholders participants

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.

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. 

Tuvalu Communications training for Stakeholder Engagement

PASAI was in Tuvalu last week conducting a communications workshop, ‘Communicating and Promoting Value and Benefits of SAI’. This workshop is the fourth SAI specific communications training that PASAI has delivered over the last12 months, with the aim to improve report writing and stakeholder engagement for its members.

In addition to the nine staff of the audit office, participants also included three staff from the Tuvalu Broadcasting Corporation (TVBC) and the Media Liaison officer of the Prime Minister’s office.

In his opening remarks, Auditor-General Mr. Eli Lopati stated, “It is expected that after this workshop, the audit staff will be able to provide report writing at the expected level and also to formulate a good communication strategy for our office. For the rest of the participants, the non-auditors, I understand it will assist them to improve part of their responsibilities in their respective sectors and also to enablethem to prepare their communication strategy.”

Participants actively engaged in discussions and activities that equipped them with strategies, tools and knowledge on how to create a communications strategy and write clear reports. The sessions also covered presentation skills, dealing with the media, social media and how to write media releases.

Tuvalu SAI staff commented, “This training is a wake up call. The pre-test showedme that I need to improve my communication.” “The sessions are helping us with drafting our communication strategy for our office.  It been really good.”

Media Advisor for the Tuvalu Government, Silafaga Lalua Tauetia said, “The Tuvalu SAI Communication workshop has helped me boost my confidence in developing my own communication strategy and in doing my work as a communication officer.   Most importantly this opportunity has taught me about the work of our SAI and how I can help in the dissemination of its message to the citizens of Tuvalu.”

The Tuvalu Office of the Auditor-General will be hosting the 20th PASAI Congress from 8 – 11 August 2017 with the theme “Promoting Values and Benefits of SAIs through Effective Communication”. This workshop has been a good lead in to the Congress.

The training was co-facilitated by PASAI’s Director of Advocacy, Engagement and Financing, Aolele Su’a Aloese and PASAI’s Communications Advisor, Tina Vaka. The training was hosted by the Tuvalu Office of the Auditor-General and supported bythe Australian Department of Foreign Affairs and Trade (DFAT) and the NZ Ministry of Foreign Affairs and Trade (MFAT).

Photo above: Participants of the Tuvalu Communications workshop with Auditor-General Eli Lopati (front row, second from the left) and guest speaker, Reverend Ken (front row, second from the right).

Photo above:  Participants discussing who their stakeholders are.

Auditors look at how to improve communication with stakeholders

The Pacific Association of Supreme Audit Institutions (PASAI) was in the Solomon Islands last week delivering a communications workshop for the Solomon Islands Office of the Auditor-General (SIOAG). The aim of the workshop was to assist the Office of the Auditor- General to develop a SAI Communications Strategy to effectively communicate with its stakeholders. The workshop also trained auditors on how to write clear, concise and simple audit reports that would enable audit findings to be communicated more effectively to Parliament, the Public Accounts Committee, audit entities, the media and the general public.

The four-day workshop commenced on Tuesday, 6 June 2017 with a total of 23 participants comprising of financial auditors, performance auditors and corporate services staff of the SIOAG. Mr Peter Lokay, Auditor-General of the Solomon Islands opened the workshop and welcomed the participants emphasizing, “Our corporate plan requires us to make a difference to our citizens. This workshop fits in well with our corporate plan. I hope that by the end of this workshop you will all be able to communicate and promote the value and benefit of our SAI.”

Participants learnt how to identify and analyse key stakeholders for their SAI and how towrite a communication strategy to effectively communicate the value and benefit of theirwork to make a difference in the Solomon Islands public service. The second half of the workshop was spent on learning how to write clear, concise and simple audit reports to communicate audit findings, as well as how to write media releases. Public speaking and using social media to communicate audit results was also covered. Participants stated, “The session helped a lot towards report writing” and “This training is useful and can help me improve my communication skills”.  The response from all the participants was very positive.

The workshop concluded on Friday, 9 June 2017 with closing remarks from Counsellor Karyn Murray of the Australian High Commission in Honiara, saying “We are always keen to support the Auditor-General’s office as you do a great job and a very important job here in the Solomon Islands.  Take note of what you have learnt this week and use it.”

This workshop is the third SAI specific communications training that PASAI has delivered over the last 12 months with the aim to improve report writing and stakeholder engagement for its members. The training was co-facilitated by PASAI’s Director of Advocacy, Engagement and Financing, Aolele Su’a Aloese and PASAI’s Communications Advisor, Tina Vaka. The training was hosted by the Solomon Islands Office of the Auditor-General and supported by the Australian Department of Foreign Affairs and Trade (DFAT) and the NZ Ministry of Foreign Affairs and Trade (MFAT).

Photo: The staff of Solomon Islands Office of the Auditor-General who participated in the communications workshop.  Auditor-General, Mr Peter Lokay is seated in the middle of the front row.

Photo: Participants engaged in learning activities in the communications workshop

Nauru Department of Audit closes a 15 year audit gap

The Government of Nauru, especially the Nauru Department of Audit has reached a historical milestone because the Government of Nauru’s Public Accounts for 2013/2014 has been tabled during a Parliamentary session held yesterday 30 May 2017. This is the first time after a 15 year backlog. The Ministry of Finance has not been able to produce any public accounts or financial statements since 1998, therefore a huge part of the functions of the Nauru SAI could also not be carried out. The completion of this audit displays the professional and collaborative working relationship between the Ministry of Finance and Department of Audit, and proves that working together is all part of enhancing accountability and transparency and strengthening public financial management. 

Auditor-General of Nauru, Mr Manoharan is very appreciative to PASAI for the support provided to his office through the PASAI sub-regional audit support program and many other capacity building workshops that his staff have attended, including technical support from PASAI consultants. This support has helped build the capacity of his staff and enable his office to complete the first audit of 2013/2014 Governance on Nauru (GON) Public Accounts, particularly given that this is one of the smallest audit offices in the Pacific. 

However currently his staff numbers have been reduced to three audit staff consisting of two audit local staff and one GON contracted employee. They are currently auditing the 2014/2015 GON public accounts and soon the Ministry of Finance will issue the 2015/2016 GON public accounts. Once again the Nauru SAI will face the challenges of the lack of experienced and qualified staff. The lack of experienced and qualified staff has been the key challenge faced by the Auditor-General over the years. However, despite these challenges his office has managed to complete a number of compliance audits and issue reports to these ministries and an annual report to the Minister of Public Service, as per the Audit Act, and that is what he is also very proud of. 

PASAI has been monitoring and assessing closely these issues and challenges of Nauru SAI and have designed a regional programme, approved by the PASAI governing board, to be implemented in 2017 to not only achieve sustainability but ensure the Auditor General is supported throughout the year in completing the audit of GON Public Accounts and other audits as per its mandate. 

During the week of 22 May 2017, the PASAI Director of Technical Support visited Nauru to discuss this proposed regional programme and it was received positively by Mr Manoharan and his office. This regional programme involves providing pacific auditors from PASAI pacific SAIs as attachments for up to four months of the audit year, to assist in conducting audits, in particular 2014/2015 and 2015/2016 public accounts, in-house training and on the job mentoring and training. This approach will not only benefit and provide a workable solution for the Nauru SAI in terms of human resources, but it satisfies PASAI’s motto of “Pacific Auditors Working Together”. An expression of interest for these attachments will be advertised in June 2017 so that pacific auditors can provide this support as early as September 2017 for the next three years. 

PASAI congratulates the Auditor-General and his staff of the Nauru Department of Audit on achieving a huge milestone in the audit of the 2013/2014 Public Accounts thus closing a gap of a 15 year backlog and enhancing accountability and transparency in the use of public funds and resources by the government to benefit the lives of the people of Nauru. 

Auditor General of Department of Audit Nauru Mr Manoharan Nair holding the 2013/2014 Financial statements which includes his independent audit report, with his two audit staff Ms Gillian Itsimaera and Ms Valeni Natano

Two more Public Auditor’s Offices undergo performance measurement

The Pacific Association of Supreme Audit Institutions (PASAI) continues its support for public auditors in the North Pacific, to enhance their capabilities through measuring their performance. The Government of Guam’s Office of Public Accountability (OPA) and the Federated States ofMicronesia (FSM) State of Yap’s Office of the Public Auditor (Yap OPA) were assessed concurrently by two separate review teams on 15-19 May 2017.

A peer review team consisting of Ms. Atmita Jonathan, Deputy Auditor-General and Ms. Ayako Yamaguchi-Eliou, Manager for Performance Audit both from the Republic of Marshall Islands (RMI) Auditor-General’s Office and Mrs. Sinaroseta Palamo-Iosefo, PASAI’s Director of Practice Development, assessed the performance of the Government of Guam’s OPA. Ms Yukari Hechanova, Deputy Public Auditor and Ms Rodalyn Gerardo, Special Assistant facilitated the support from the OPA for the peer review team.

The performance of Yap OPA was assessed by a peer review team led by Mr Stoney Taulung, Public Auditor for Kosrae State of FSM along with Ms Emma Balagot, Audit Manager and Ms Alice George, Senior Auditor both from the Office of the Kosrae Public Auditor, and Ms Claire Kelly, PASAI consultant. Yap OPA’s support for the assessment was co-ordinated by Ms Leelkan P Southwick, Chief Investigator, Mr Bryan Y Dabugsiy, Senior Auditor and Ms Emma L Gilyan, Administrative assistant.

Assessing the performance of public auditors helps them gauge the status of their internaldevelopment purposes and enables them to demonstrate their credibility with external stakeholders. This assessment was conducted using the INTOSAI’s SAI Performance Measurement Framework (SAI PMF). The framework assesses a holistic performance of the SAI covering audit work, internal governance and ethics, relations with external stakeholders, and independence and legal framework. The peer review teams presented their preliminary assessment results to the respective PublicAuditors and staff at the completion of the week-long assessments.

As an elected government official, Ms. Doris Flores Brooks, Public Auditor for Guam, mentioned in her inaugural remarks earlier this year that she welcomed the assessment and is looking forward to the results to assist her Office in identifying areas of their operations that require improvement. During the assessment, she said she would publish the results of her Office’s performance assessment to demonstrate her commitment to strengthening accountability, transparency and integrity of government and public sector entities.

(l-r): Clariza Roque, Sina Palamo-Iosefo, Atmita Jonathan, Ayako Yamaguchi-Eliou, Yukari Hechanova, Doris Flores Brooks - Public Auditor and Rodalyn Gerardo.

Mr Achilles Defngin, Yap Public Auditor expressed his appreciation of the assessment saying, “The Office is very grateful for the opportunity to have another similar North Pacific SAI carry out the assessment. Yap OPA wants the assessment to identify the Office’s strengths and weaknesses and highlight where we can improve”.

(Front row, left-right: Concepcion Arles - Audit Manager, Alice George, Claire Kelly, Emma Balagot; Middle row, left-right: Bryan Y Dabugsiy, Irene Laabrug - Senior Staff Auditor, Leelkan P Southwick, Achilles Defngin, Stoney Taulung; Back row, left-right: Jesse Foruw – Investigator, Emma Gilyan and Berlinda Bay – Staff Auditor)

Guam OPA and Yap OPA are two of the six SAIs from the Northern Pacific who are participating in the second phase of the SAI PMF project in PASAI, a collaboration between the INTOSAI Development Initiatives (IDI), the Australian Department of Foreign Affairs and Trade (DFAT) and PASAI. This series of performance measurement will culminate with all six SAIs presenting and discussing their draft performance reports during a workshop to be held in the RMI in October 2017.

The implementation of SAI PMF is aligned with one of PASAI’s strategic goals, developing SAI’s performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities in order to make a difference in the lives of citizens.

The two assessments were supported by the DFAT, IDI and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

Kiribati Public Accounts Committee and Members of Parliament workshop

The Kiribati National Audit Office in partnership with the Pacific Association of Supreme Audit Institutions (PASAI) delivered a workshop to enhance good governance, transparency and accountability in the island state. The workshop also covered an introduction to the new Audit Bill to strengthen financial oversight and external scrutiny. It was held at the Kiribati Parliament Complex on 7 April 2017 and attended by 38 participants including the President, HisExcellency Taneti Maamau, Cabinet Ministers, Members of Parliament, the Clerk, Attorney-General and the Legal Draftsman.

The Speaker of Parliament, Honorable Tebuai Uaai, in opening the workshop, emphasised the important role legislators play in the scrutiny of the audited reports and financial oversight of the use and management of public resources. He added that as legislators they need auditors to provide them with assurance on the economy and effective use of public resources. Therefore promoting ethical behaviour and good governance starts with supporting the SAI.

The Auditor-General of Kiribati, Mrs Matereta Raiman and PASAI Advocate, Mr Eroni Vatuloka, conducted the workshop. The participants discussed the various clauses of the new Audit Bill especially the creation of an Audit Board and the inclusion of performance and IT audits with the other current functions of the Auditor-General. His Excellency the New Zealand High Commissioner in Kiribati Michael Upton in his closing address, re-assured that while the Audit Board will provide guidance and support to the Auditor-General, the Audit Bill specifically provides that the arrangement will not interfere with the Auditor-General’s independence. Furthermore, His Excellency Taneti Maamau thanked PASAI and the Kiribati National Audit Office for co-ordinating such a useful workshop to raise the capacity of the Members of Parliament on the Audit Bill and understanding the importance of good governance, transparency and accountability in the process of Parliament.

This programme comes under Strategic Priority 2, Advocacy for governance, accountability and transparency of PASAI’s long-term strategic plan. PASAI acknowledges the valued supportfrom the Australian Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT).

Transforming public auditors to lead change for a better Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) hosted a SAI young leaders’ symposium in Auckland, New Zealand on 4-7 April 2017. Eighteen staff from American Samoa, Cook Islands, Federated States of Micronesia (FSM) Office of the National Public Auditor, Fiji, Guam, Kosrae State of FSM, Marshall Islands, Nauru, Palau, Papua New Guinea, Pohnpei State of FSM, Samoa, Solomon Islands, Tonga, Tuvalu, Vanuatu and Yap State of FSM attended the symposium. Representatives from the Australian National Audit Office (ANAO) as well as AuditNew Zealand also took part and shared their leadership development programmes and leadership capability framework.

The main objective of the symposium was to explore and identify the challenges faced by SAIs in developing leadership and to inform the PASAI Secretariat on the design and development of a regional leadership programme. Strengthening leaders at all levels within the SAI will contribute to the overall impact of SAIs in the conduct of their audits to ‘Make a difference to the lives of citizens’.

The symposium involved extensive discussions on SAI leaders’ responsibility to deliver value and benefits to make a difference in the lives of citizens through consistently performing high-quality audits and delivering other services. Different approaches to developing leadership were presented from an individual organisation’s perspective by ANAO and Audit NZ. Ms Ingela Ekblom, Senior Advisor in Leadership, Human Resources and Communication at the International Department of the Swedish National Audit Office (SNAO) discussed and shared her experiences in developing the Executive Leadership Development Programme (ELDP) for AFROSAI-E, the organisation for English-speaking African Supreme Audit Institutions.

Other elements of a leadership programme such as a competency framework and the design of the programme were discussed in view of the challenges identified. The diverse nature of challenges identified from this forum will make designing and developing a regional programme a challenging task and possibly a costly investment.

Mr Nigel Ewels, the Development Manager of Pacific and Development Group, part of New Zealand Ministry of Foreign Affairs and Trade (MFAT) Pacific team in Auckland, opened the symposium. In his opening remarks, Mr Ewels reiterated the critical role that public auditors play in ensuring that governments are spending public money responsibly and effectively.

The facilitation team included Ms Ingela Ekblom, Mr Henry McGregor, Consultant from South Africa, Mrs Sinaroseta Palamo-Iosefo PASAI’s Director of Practice Development, and two young SAI leaders,  whorepresentedPacificSAIsintheINTOSAIDevelopmentInitiative(IDI)       Global

Leadership Symposium held in India, Ms Clariza Mae Roque and Grace Mulitalo from SAI Guam and Samoa respectively.

This programme is aligned with PASAI’s strategic goal requiring the development of staff of SAIs to take on leadership responsibilities.

This workshop was supported by Australian Department of Foreign Affairs, New Zealand Ministry of Foreign Affairs and Trade and the Swedish National Audit Office.

The workshop participants and facilitators

Tuvalu leads the way in strengthening SAI independence and the role of Public Accounts Committee

The Pacific Association of Supreme Audit Institutions (PASAI) in partnership with the Office of the Auditor-General of Tuvalu, delivered a four-day workshop involving Public Accounts Committee (PAC) members, Parliamentarians, audit entities and other stakeholders, in Tuvalu from the 3 – 8 March 2017. The workshop was aimed at strengthening the financial oversight and external scrutiny roles of the Public Accounts Committee (PAC), and the role all other stakeholders play in upholding public accountability and transparency in Tuvalu.

On day 1, Friday 3rd March, 2017, representatives from seven audit entities attended and discussed relevant audit issues including the need to form an Institute of Accountants for Tuvalu, the quality assurance process over the completion of audits, and the independence and the composition of the Public Accounts Committee during the workshop. These audit entities were the Tuvalu Electricity Corporation, Tuvalu National Provident Fund, Tuvalu Development Bank, Tuvalu Maritime Institute, Telecom Corporation, Tuvalu Broadcasting Corporation and the National Bank of Tuvalu.

The workshop continued on Monday and Tuesday 6th and 7th March 2017, for members of parliament in which eleven of the 15 members of Parliament of Tuvalu, including the Honourable Prime Minister, Hon. Enele Sopoaga, and cabinet members attended. The Honourable Prime Minister stressed the importance of the value PASAI can contribute to the work of the Pacific Forum through its work in the Region. During the sessions, the members held discussions, among other issues, on the proposed Tuvalu Public Accounts and Budget Committee Bill currently before the Speaker which enhances the role of the PAC and its ability to provide effective financial oversight and external scrutiny on the reports of the Audit Office and all government entities.

In December 2016, Tuvalu Parliament passed the new Audit Act 2016, which enhances the independence of the Office of the Auditor-General and includes a provision on financialindependence for the Office, the first country in the South Pacific (excluding Australia and New Zealand) to achieve this.

The Honourable Speaker, Hon. Otinielu Tauteleimalae Tausi, closed the session for Parliamentarians on Tuesday, 7th March 2017, by thanking the PASAI facilitators for a very short, but very important exercise. “While we as Parliamentarians are not auditors, it was good to be reminded of the importance of having checks and balances in place, and for Members of Parliament to always keep the principles of accountability and transparency in mind when undertaking their duties”. The four day programme concludes with a final session for all other stakeholders including media organisations, civil societies, non-government organisations and permanent secretaries on Wednesday, 8th March 2017.

This is the seventh workshop PASAI has delivered in the Region with the aim to build the capacity of the Members of Parliament who are also Members of the Public Accounts Committee to better understand their role in providing financial oversight of public expenditure.

The workshop was co-presented by the PASAI Advocacy Team, Mr Eroni Vatuloka, PASAI Advocate, Ms Aolele Su’a Aloese, Director of Advocacy, Engagement and Financing, the Auditor-General of Tuvalu, Mr Eli Lopati, and the Tuvalu Director of Planning, Budget and Aid Co-ordination, Mr Niuatui Niuatui, who presented on the Tuvalu national budget processes.

This programme comes under Strategic Priority 2 - Advocacy for governance, accountability and transparency of PASAI’s long-term strategic plan. PASAI appreciates the assistance provided by the Auditor-General of Tuvalu and his staff, and also acknowledges the valued support from the Australian Department of Foreign Affairs and Trade and the NZ Ministry of Foreign Affairs and Trade.

Photo Above : Members of Parliament including Public Accounts Committee Members and workshop facilitators from PASAI and Tuvalu Office of the Auditor-General.

Photo above: Participants to the workshop from Audit Entities represented mainly by Chair of Board of Directors of State Owned Enterprises and Accounting Staff of Public Bodies of Tuvalu

Photo above: Auditor-General of Tuvalu, Mr Eli Lopati, addressing the participants from audit entities

PASAI Governing Board Meets in Auckland, NZ

The PASAI Governing Board held their 16th meeting in Auckland, NZ from 23 – 24 February, 2017 as part of their commitment to providing strategic direction, governance and leadership to the work of PASAI in the Pacific Region. Among the main issues that they deliberated on during the meeting were PASAI’s Operational Plan 2017/18 – 2012/22 and related budget, and PASAI’s funding strategy. Important discussions were held with PASAI’s two main donors the Australian Department of Foreign Affairs and Trade (DFAT) and New Zealand Ministry of Foreign Affairs and Trade (MFAT) on continuous support for PASAI. The Board also commended the work undertaken in implementing PASAI’s strategic plan in response to SAI members needs. There was also valuable contributions to the meeting from PASAI’s developing partners, DFAT, MFAT, World Bank and the Pacific Islands Forum Secretariat (PIFS). 

“The Board Meeting was a success with some fruitful contributions by members in ensuring that proposed programmes are in line with the objectives of PASAI, affordable, clear expected outcomes and with realistic targets,” said Mr Ihlen Joseph, Chairman of the Board and Public Auditor of Pohnpei State, Federated States of Micronesia. 

Details of PASAI Board members and past Board Meetings are found HERE.

The incoming Congress Chairperson, Auditor-General of Tuvalu, Mr Eli Lopati also advised the Governing Board of the theme for this year’s PASAI Congress being “Promoting Value and Benefits of SAIs through Effective Communication.” He assured the Governing Board that his office is ready to welcome everyone to his island for the 20th PASAI Congress in August, 2017. 

PASAI would like to acknowledge DFAT and MFAT, World Bank, the Asian Development Bank (ADB), INTOSAI Development Initiative (IDI) and PIFS for their continued support of PASAI and its work in the region. 

Photo above: The PASAI Governing Board members. 

Photo above: PASAI Governing Board members with Development Partners and PASAI Secretariat staff. 

Practical Advice for Auditors of Foreign Aid Projects in the Pacific

PASAI completed its first pilot of conducting a co-operative financial audit for the region and selected the topic of foreign aid projects. Six SAIs from Cook Islands, Fiji, Kiribati, Tonga, Tuvalu and Samoa participated with the support of INTOSAI Development Initiative (IDI). This pilot programme resulted in multiple observations and lessons learned which forms the basis of this regional report. The report also includes practical advice to assist SAIs in the conduct of financial audits of foreign aid projects in the future. It is expected that both SAIs and development partners in the Pacific region may learn valuable lessons from individual SAI reports as well as from this regional report to improve and enhance the quality of the audits of funds provided by foreign aid.

The current PASAI Chairperson, Public Auditor of the Federated States of Micronesia (FSM) State of Pohnpei office Mr Iso Ihlen Joseph summed up the importance of this topic in his foreword to this report “With a worldwide focus on the UN Sustainable Development Goals (SDGs) there is an ever-increasing quantity of aid flowing into developing countries relating to SDGs. This requires governments to be even more responsible for the transparent and accountable use of funds provided by foreign aid, whether it is for SDG implementation or government projects. In the Pacific this can be even more challenging and highlights the need for a strong country financial system to manage these aid funds honestly and fairly, to ensure they are meeting the needs of the targeted government projects.”

The official launch of this regional report was held in Auckland, New Zealand at the Grand Millennium Hotel on 23 February, 2017, during PASAI’s 16th Governing Board meeting which was attended by the Governing board members, PASAI’s INTOSAI representative and development partners from Australia Department of Foreign Affairs and Trade (DFAT), New Zealand Ministry of Foreign Affairs and Trade (MFAT), the World Bank and Pacific Islands Forum Secretariat. All delegates were presented with a copy of this report and it will also be published on PASAI’s website (www.pasai.org) from Tuesday 28 February, 2017.

PASAI promotes transparent, accountable, effective, and efficient use of public sector resources in the Pacific. It contributes to helping its member SAIs improve the quality of public sector auditing in the Pacific to uniformly high standards and assists governments to develop effective, accountable and transparent institutions at all levels which aligns with Goal 16 of the Sustainable Development Goals (SDGs).

PASAI acknowledges the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the collaborative ongoing joint regional partnership with IDI.

Photo: PASAI Advocate, Mr Eroni Vatuloka handing a copy of the regional report to the PASAI Chairperson, Mr Iso Ihlen Joseph at the launch. 

Supporting performance measurement of public auditors in the Pacific

The Pacific Association of Supreme Audit Institutions (PASAI) and INTOSAI Development Initiative (IDI) continued with phase II of the SAI Performance Measurement Framework (SAI PMF) project for supreme audit institutions (SAIs) in the North Pacific by facilitating a week long workshop in Guam on 30 January to 3 February 2017. Twenty one staff from nine SAIs including a representative from the United States Department of the Interior Office of Inspector General (US DOIOIG) attended the workshop.

The Speaker of the 34th Guam Legislature, the Honourable Mr Benjamin J.F.Cruz officially openedthe workshop. In his opening remarks, he acknowledged that the work of SAIs is vital and necessary in keeping all government officials including politicians, in line with utilizing public funds and public resources.

SAIs from Guam, Marshall Islands, Federated States of Micronesia (FSM) Office of the National Public Auditor, FSM States of Pohnpei, Kosrae and Yap will conduct peer reviews of each otherusing the SAI PMF framework. Staff from SAIs Cook Islands, Samoa and Tonga who took part in Phase I of this project participated as resource persons to assist with the peer review of the six SAIs in the North Pacific.

The main objectives of the workshop were:

• To train staff of SAIs who will participate in conducting a SAI PMF assessment;
• To develop the terms of reference (TORs) for the SAI PMF assessments; and
• To assess the SAI’s institutional capacity by measuring its independence and legal framework.

The planned activities for Phase II which will be executed in the next few months are peer reviews of the six SAIs and a final workshop to discuss and analyse the results of the assessments. The intended output of this phase is completed SAI Performance reports for all six SAIs participating in the programme.

Camilla Fredriksen, SAI PMF advisor from IDI, hopes that the implementation of Phase II will strengthen the knowledge on SAI Performance in the Pacific and that the results will enable regional bodies and SAIs to identify good practices as well as opportunities for capacity development throughout the region. She added that rolling out the Phase II provides an opportunity for applying the lessons learnt from Phase I, and to strengthen the regional expertise of SAI PMF assessors.

The assessment results will assist the SAIs in taking appropriate measures to ensure they have the capabilities and resources to carry out its responsibilities effectively with professionalism. The results will also assist the SAIs to know if they have the ability to respond to stakeholders’ expectations as well as emerging issues that impact the lives of citizens at large.

This program is aligned with one of PASAI’s strategic goals requiring SAIs to develop performance measurement framework to assist with improving the delivery of SAI’s audit responsibilities.

The workshop was facilitated by a team of facilitators consisting of Ms Camilla Fredriksen, SAI PMF Advisor from IDI, Mr Robert Buchanan, PASAI Consultant, Mrs Sinaroseta Palamo-Iosefo, PASAI Director of Practice Development, Mr Allen Parker and Mr Desmond Wildin of Cook Islands, Mr Marshall Maua of Samoa and Mr Kelepi Makakaufaki from Tonga.

This project is supported by Australian Department of Foreign Affairs, INTOSAI Development Initiatives (IDI) and New Zealand Ministry of Foreign Affairs and Trade.

Image of the workshop participants and coordinators 

Samoa Legislative Committees strengthens its financial oversight and external scrutiny role

The Pacific Association of Supreme Audit Institutions (PASAI) in partnership with the Office of the Controller and Auditor-General of Samoa, delivered a two-day workshop on the “Financial oversight and external scrutiny roles of Samoa’s Legislative Committees” on 19-20 January 2017 at the Samoa Parliament Conference facility.  Twenty of the 24 members of five Parliamentary Committees of Samoa attended the workshop opened by the Honourable Speaker of Parliament, Hon Leaupepe Taimaaiono Toleafoa Faafisi.  In his opening remarks, Hon Leaupepe Taimaaiono Toleafoa Faafisi stressed the importance of this workshop for members of the five Parliamentary Committees, and was delighted at the opportunity for PASAI to deliver this workshop for the Samoa Legislative Assembly. 

This workshop is the sixth one that PASAI has delivered in the region with the aim to build the capacity of the Members of Parliament who are also Members of Parliamentary Committees.  The objective was to help them better understand their role in providing financial oversight of public expenditure, as well as better understand the specific role of legislative committees within the processes of Parliament. 

Fuimaono Papalii C.G. Afele, Controller and Auditor-General of Samoa hosted the workshop, and was supported by  the PASAI Advocacy Team, Mr Eroni Vatuloka, PASAI Advocate, and Ms Aolele Su’a Aloese, Director of Advocacy, Engagement and Financing in delivering this workshop. A committee member during the sessions commented that “there is a need for building the capacity of Committee members as many are non-accountants and are not familiar with accounting and financial terminologies contained in the audit reports or in the financial statements of the audit entities. A training of this type targeted at non-accountant Parliamentarians will be most helpful in performing their financial oversight and external scrutiny role”. 

The outcomes of the workshop include proposals for: enhancing the efficiency and effectiveness of the parliamentary committees; increasing efforts in the evaluation of performance of government entities; strengthening the Office of the Controller and Auditor- General; and engaging PASAI to assist in capacity building of the parliamentarians.

This programme comes under Strategic Priority 2: Advocacy for governance, accountability and transparency, of PASAI’s long-term strategic plan.  PASAI is very grateful for the excellent support by the Hon. Speaker of Parliament and his staff, and also the Controller and Auditor-General of Samoa and his team in organising this workshop. PASAI also acknowledges the valued support from the Australian Department of Foreign Affairs and Trade and the New Zealand Ministry of Foreign Affairs and Trade.

Workshop Participants from Parliamentary Committee members of Samoa, the Controller and Auditor-General of Samoa and the PASAI Advocacy team. 

Workshop Participants from Parliamentary Committee members of Samoa

2016 - Year in Review

The PASAI Chairman, Secretary-General and Secretariat would like to wish everyone a Merry Christmas and another fruitful year ahead.

Please view a glimpse of our programs during the calendar year in the video below.

Building capacity of auditors on Public Procurement

The Controller and Auditor-General of Samoa Fuimaono Camillo Afele is hosting the Pacific regional program on compliance audit of public procurement which is part of an international capacity building program developed and delivered jointly by the INTOSAI Development Initiative (IDI) and the Pacific Association of Supreme Audit Institutions (PASAI). 

Twenty-two auditors from Cook Islands, Fiji, Federated States of Micronesia, State of Pohnpei FSM, Papua New Guinea, Republic of Marshall Islands, Samoa, Solomon Islands, Tonga and Tuvalu are participating in this week-long review meeting, which commenced Thursday 15 December and will end on Tuesday 20 December 2016. 

The keynote speaker Honorable Salā Fata Pinati (Minister for Audit Office) formally opened this regional meeting by highlighting the important role that Supreme Audit Institutions (SAIs) play in ensuring accountable and transparent government procurement practices. The Controller and Auditor-General of Samoa also commented that “This regional program is the first being delivered in the global INTOSAI region and I am pleased to host it, because the subject matter of public procurement is a significant matter which affects all areas of public service delivery which my office is mandated to do.” 

The programme follows the co-operative audit approach with the main objective to support SAIs in moving towards International Standards of Supreme Audit Institutions (ISSAIs) compliance in the conduct of compliance audits. At this review meeting the participating teams obtained feedback from the facilitators/resource persons in relation to their draft audit reports and throughout the week teams were given the opportunity to enhance and improve their draft reports. The facilitators and resource persons for this review meeting is Mr Md Shofiqul Islam IDI program manager for PASAI, Ms Ingvild Gulbrandsen SAI Norway, Mr Ibrahim Aiman SAI Maldives, Ms Violet Roebeck-Fasavalu SAI Samoa and PASAI Director Technical Support, A’eau Agnes Tuiai-Aruwafu. The programme, which is part of the global ISSAI implementation initiative or 3i programme, spans a period of two years and provides blended support solutions by supporting participants in sustainably enhancing their professional and organisational capacity to audit more effectively public procurement. 

PASAI is the overarching regional working group of Supreme Audit Institutions in the Pacific region. We have 28 members that we work with to promote transparent and efficient use of public sector resources with the aim to make a difference to the lives of our citizens. The IDI acts as the capacity development secretariat of the INTOSAI (International Organization of Supreme Audit Institutions) which comprises of 192 SAIs. PASAI is a regional organisation of INTOSAI, which operates as an umbrella organisation for the external government audit community and has a worldwide global affiliation with SAIs around the world. 

PASAI acknowledged the financial support and collaborative ongoing joint partnership with IDI and the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) including the Samoa Audit Office. 

L-R: Keynote Speaker Honorable Minister of Audit Office – Hon. Salā Fata Pinati, Controller & Auditor-General –Fuimaono Afele, INTOSAI Development Initiative (IDI) Program Manager PASAI region, Mr Md Shofiqul Islam 

Review Meeting participants 

Regional Workshop on Strengthening Oversight Functions of Public Financial Management through Internal and External Audit, held in Honiara, Solomon Islands

The Auditor-General’s Office of Solomon Islands (OAG) together with the Pacific Association of Supreme Audit Institutions (PASAI) and the Pacific Financial Technical Centre (PFTAC) hosted a Pacific regional workshop in Honiara, Solomon Islands from 5 to 9 December 2016 at the Heritage Hotel. The theme of this joint PASAI/PFTAC workshop ‘Strengthening Oversight Functions of Public Financial Management through Internal and External Audit’, is the first in the Pacific region where the objective was to impart knowledge about the critical roles played by External Audit (Audit Offices or also known as Supreme Audit Institutions (SAIs) and Internal Audit to improve and contribute to strengthening Public Financial Management to enhance the ability of governments to deliver key services to its citizens.

Twenty-seven auditors from respective SAIs (external audit) and Government Internal Audit divisions/agencies participated in this week-long workshop representing seven Pacific countries

– Cook Islands, Fiji, Papua New Guinea, Samoa, Solomon Islands, Tonga and Vanuatu. Participants were encouraged to consider co-operation and co-ordination with each other to maximize the benefits gained from working together. Towards the end of the workshop participants from internal and external audit offices of each country spent time to discuss possible collaboration and presented joint country strategies on avenues where they can work together. PASAI/PFTAC will continue to encourage this collaboration through follow up and continuing dialogue with these auditors.

In his opening remarks, the Solomon Islands Auditor-General Mr Peter Lokay stated “This first regional collaboration between Internal Auditors and External auditor is significant because it will promote good governance through contributions to accountability and transparency in the use of public resources, as well as to promote efficient, effective and economic public administration, to make a difference to the lives of our people in the Pacific.”

The regional workshop was developed and delivered by a highly experienced team including PASAI’s Director of Technical Support, Agnes Aruwafu (External Audit expert), Sue Morrison (Internal Audit expert), Chita Marzan, PFTAC’s PFM Expert together with invaluable input from Mr Paul Apps, Past President/Board of Directors of the Institute of Internal Audit [IIA

Australia]. A session was also delivered by Mr Mark Thompson and Vance Hetariki from Teammate Wolters Kluwer.

PASAI commended the Solomon Islands Office of the Auditor-General for their excellent support and for making this workshop a great success. This included arranging for delegates to be a part of the national “Walk Against Corruption” with them on International Anti-Corruption Day, 9th December and witnessing the launch of the National Anti-Corruption Strategy by the onourable Prime Minister Mr Manasseh Sogavare.

PASAI acknowledged the financial support of the Australian Government Department of Foreign Affairs and Trade (DFAT) and the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the collaborative ongoing joint regional partnership with PFTAC.

Workshop participants

Pacific Auditors participated in the “Walk Against Corruption” to celebrate International Anti-Corruption Day 9th December 2016 with OAG Solomon Islands. Photo taken with Solomon Islands Honourable Prime Minister and Auditor General of Solomon Islands