PASAI charts a new strategy at its 25th Congress

Rarotonga, Cook Islands: More than 80 people from countries across the Pacific and as far afield as Brazil and Norway attended the 25th Congress of the Pacific Association of Supreme Audit Institutions (PASAI), attracting the presence of the Right Honourable Helen Clark and the Cook Islands Prime Minister, the Honourable Mark Brown.

Representatives of 26 PASAI member offices, supporting development partners and dignitaries from local and overseas ministries attended the five-day meeting hosted by the Cook Islands Audit Office from 20 to 24 May 2024.

Ms Clark, in her role as the INTOSAI-Donor Cooperation Goodwill Ambassador for SAI Independence, made a keynote address on ‘Influencing SAI independence’ and later joined a panel discussion where she elaborated on the corrosive effects of corruption and the importance of upholding the role of government audit offices (often referred to as ‘SAIs’) in public financial management systems.

The Controller and Auditor-General of New Zealand, John Ryan, in his capacity as the Secretary-General of PASAI, spoke of the increased public awareness, both domestically and internationally, that Ms Clark’s participation in the Congress gathering gave to the role of SAIs and the importance of their independence.

“We couldn’t ask for a better advocate of SAIs than Helen Clark, who reminded us that although we strive to act independently, we should never feel alone in holding governments to account,” Mr Ryan added.

The Cook Islands Ministry of Culture arranged the opening ceremony of Day 1 of the Congress, which was held at the National Auditorium.

Starting on 19 May and finishing on the afternoon of 20 May, the 38th meeting of PASAI’s Governing Board bookended Day 1 of the Congress. At its meeting, the Board agreed on recommendations for the approval of Congress.

Representatives from all PASAI member offices, including those absent, unanimously adopted a new 10-year strategy after Board representatives from each of PASAI’s sub-regions voiced their support of it. The strategy was developed over the last 18 months and will take effect from 1 July 2024.

Among the other recommendations of the Governing Board that were adopted by the Congress was the admission of the South Australian Audit Office as a new PASAI member.

The theme of the Congress was, “Strengthening performance: making a difference in the lives of Pacific people.”

Auditors general, public auditors and others in similar roles from Australia, New Zealand and the Pacific Island sub-regions of Melanesia, Micronesia and Polynesia, as well as PASAI Secretariat staff and other stakeholders with an interest in national integrity and public financial management systems discussed a range of issues over the course of the week.

Through a series of panel discussions, Congress attendees reflected on matters related to utilising technology, corruption prevention, office professionalisation and strengthening respect for the role and work of SAIs.

Representatives from many SAIs also conveyed a strong interest in joining the INTOSAI Chair Brazil-led ClimateScanner Initiative, a global assessment of government actions related to climate change, the results of which will be ready for COP29, the United Nations Climate Change Conference in Azerbaijan this November.

PASAI released a detailed communiqué after the event and made videos of the opening day available on its YouTube channel.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT), and looks forward to the next Congress in 2025.

Photos and video taken by Jessica Du, Vice President and Editor of the International Journal of Government Auditing, during the 25th PASAI Congress:

The Right Honourable Helen Clark (centre), being escorted into Are Karioi Nui (the National Auditorium) by the Prime Minister of the Cook Islands, the Honourable Mark Brown (right), and the Director of Audit, Desmond Wildin (left) during a performance from the Cook Islands National Art Theatre Dance Team – frame from a short video

 Public Auditor of the Republic of Palau, Satrunino Tewid (left) passing a ceremonial gavel to Director of Audit, Desmond Wildin (right), in front of PASAI Chief Executive, Esther Lameko-Poutoa, at the Governing Board Chairperson handover

Congress attendees applauding the adoption of a new 10-year strategy

Head of the Environment and Agriculture Audit Department at the Brazilian Federal Court of Accounts, Hugo Chudyson, delivering a presentation on the ClimateScanner Initiative

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

25th PASAI Congress Communiqué

25th Pacific Association of Supreme Audit Institutions (PASAI) Congress
Rarotonga, Cook Islands
20 to 24 May 2024

PASAI Communiqué

1. PASAI held its 25th Congress in Rarotonga, Cook Islands from 20 to 24 May 2024 hosted by the Cook Islands Audit Office. The theme for the Congress was “Strengthening performance: making a difference in the lives of Pacific people.” Representatives of 26 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), Queensland (Australia), Western Australia (Australia), the Cook Islands, the Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Fiji, French Polynesia, Guam, Kiribati, the Marshall Islands, Nauru, New Zealand, the Northern Mariana Islands, Palau, Papua New Guinea, Solomon Islands, Tonga, Tuvalu and Vanuatu.

   Representatives attended from the Brazilian Federal Court of Accounts (Chair of INTOSAI), the Ministry of Foreign Affairs of Brazil, the Cook Islands Public Service Commission, the Cook Islands Public Accounts Committee, the Cook Islands Public Expenditure Review Committee, the Cook Islands Ministry of Culture, INTOSAI Development Initiative (IDI), the International Auditing and Assurance Standards Board (IAASB), 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, United Nations Office on Drugs and Crime (Pacific Office), the Confederation of Asian and Pacific Accountants (CAPA), Certified Practising Accountants (CPA) Papua New Guinea, Fiji Institute of Chartered Accountants (FICA), the Samoa Institute of Accountants (SIA) and the Institute of Solomon Islands Accountants (ISIA).

   In observance of local protocols, the Cook Islands Prime Minister, Hon Mark Brown, escorted the keynote speaker, the Right Honourable Helen Clark, into Are Karioi Nui (the National Auditorium) while a representative of the Ui Ariki offered a welcome Pe’e. The Cook Islands National Art Theatre Dance Team performed and sung the national anthem, and Bishop Tutai Pere delivered an opening message and prayer.

   The House of Ariki, a representative from the Religious Advisory Council, elected representatives from the Cook Islands Parliament, the Cook Islands public sector and PASAI Secretariat staff also attended.

   Influencing SAI independence

2. SAI Heads were encouraged by the statements of the Cook Islands Prime Minister, Mark Brown, confirming his view that audit independence is crucial to ensure SAIs and their work are credible and trusted, and that he is committed to supporting legislative change to ensure SAI Cook Islands is afforded independence aligned to global standards.

3. SAI Heads appreciated the keynote address by the INTOSAI-Donor Cooperation Goodwill Ambassador for SAI Independence, Rt Hon Helen Clark, who summarised the pillars of SAI independence and elaborated on building global coalitions, regional approaches and country-level advocacy in support of SAI independence.

4. SAI Heads noted Ms Clark’s encouragement to:

   • support stakeholders to understand the role and work of SAIs, including legislators, the media and citizens

   • collaborate with other integrity institutions to strengthen the public financial management (PFM) system and combat corruption

   • work with all available partners with an interest in the PFM system to ensure good governance and accountability mechanisms that are protected in legislation are implemented

   • retain regional and collegial support so that no SAI Head in the Pacific region stands alone.

   PASAI adopts new strategy for 2024–2034

5. SAI Heads unanimously accepted the recommendation of the Governing Board to endorse PASAI’s 2024–2034 strategy.

6. SAI Heads and other Congress attendees acknowledged the extensive and inclusive process to develop the new strategy to guide PASAI for the next decade. PASAI’s Governing Board sub-regional representatives and officials from core development partners (the New Zealand Ministry of Foreign Affairs and Trade and the Australian Department of Foreign Affairs and Trade) spoke to their support of the strategy prior to its adoption.

7. SAI Heads heard from the INTOSAI Chair and President of the Federal Court of Accounts of Brazil, Minister Bruno Dantas, who conveyed his congratulations on the adoption of the new strategy. SAI Heads acknowledged the critical role SAI Brazil is playing in support of recovery efforts following the widespread and devastating floods that prevented his planned attendance at Congress in person.

8. SAI Heads appreciated the messages from the INTOSAI Secretary-General, Dr Margit Kraker, and the IDI’s Deputy Director General Professional and Relevant SAIs Department, Archana Shirsat, who conveyed their support for the new strategy and commitment to work in collaboration with PASAI to help implement it.

   Review of the last 10 years

9. As the last Congress of the 2014–2024 strategic period, SAI Heads celebrated the achievements outlined in Secretariat and sub-regional presentations and recognised the service of past leaders in the Office of the Secretary-General, on the Governing Board and at the Secretariat, who led PASAI over this time.

10. SAI Heads joined with the Secretary-General and Chair in expressing their gratitude for the funding support provided by PASAI’s core development partners over the last decade and acknowledged the ongoing commitment from MFAT and DFAT for PASAI’s new strategy.

11. SAI Heads paused to reflect on the recent passing of the SAI Head of FSM Chuuk, Manuel L San Jose, Jr, who had intended to be present at Congress, and noted his contribution as SAI Head both in his country and in the region.

    The future of strengthened performance

12. SAI Heads acknowledged the importance of strategic coordination and open communication when collaborating with partners at the regional and global level to maximise the effectiveness of development efforts.

13. SAI Heads recognised the commitment in the new strategy to enabling twinning partnerships to be activated through the provision of funding support, where needed. The Secretary-General noted ongoing commitment to enable twinning partnerships to be established where PASAI has yet to secure funding for them.

14. SAI Heads acknowledged the benefit relayed by the Leader of the Opposition and Member of the Cook Islands Public Accounts Committee (PAC), Tina Pupuke Brown, of the PAC’s recent visit to New Zealand, noting the power of the alignment of Parliament, SAI and other twinning partnerships to share experience and support development.

    ClimateScanner

15. SAI Heads acknowledged the environmental and social threats posed by climate change that present an urgent, global risk to public budgets and their particular impact on Pacific nations, and considered the invitation to contribute to the INTOSAI ClimateScanner Initiative which allows SAIs to undertake a rapid assessment on their country’s policies and other initiatives to address climate commitments.

    Strengthening public administration and preventing corruption

16. SAI Heads noted the impact of corruption in the Pacific as set out in various regional indices and reports and acknowledged the role of the SAI to lead by example and contribute to coordinated efforts to both prevent and detect corruption consistent with their mandate.

17. SAI Heads noted the high-level regional commitment of the Pacific Island Forum Leaders to the Teieniwa Vision and expressed their desire to contribute to these commitments within their national integrity system.

18. SAI Heads noted the importance of all the pillars of a national integrity system and how they work collectively to guard against and address corrupt practices. They agreed all institutions in the integrity system need to be resourced to effectively perform their individual roles in fighting corruption with leadership from legislators being critical.

    Strengthening SAI professionalisation

19. SAI Heads noted the recent revisions to ISSAI 150, which sets out development of a competency framework, human resource (HR) practices, pathways for professional development, and assessing and monitoring competencies. SAI Heads also noted that building the capability and capacity within the accounting profession in the Pacific will be critical to both audit and the effective operation of the PFM systems.

20. SAI Heads noted the benefits of PASAI and SAI collaboration with the Confederation of Asian and Pacific Accountants (CAPA) and professional accounting organisations (PAOs) in the region to support professionalisation opportunities for SAI staff and accountants working across the region.

    Building respect for the role of the SAI

21. SAI Heads noted the encouragement of the Cook Islands Public Service Commissioner, Carl Hunter, to build strong communications channels with the public service commissioners in their respective jurisdictions on matters of common interest.

    Utilising technology

22. SAI Heads noted the invitation to join a steering group to continue the due diligence and evaluation of the suitability of the AFROSAI-E SAI Enhancement Audit Tool (A-SEAT) for implementation in the Pacific region and noted that if the platform is recommended, a robust and appropriately resourced change management process would be required. This project would require additional investment in PASAI’s mission.

23. SAI Heads noted the benefits of adopting digital technologies and the financial and change management challenges for all SAIs in implementing them effectively.

    Strengthening performance through PASAI’s new strategic priorities

24. SAI Heads heard examples of how SAIs facilitate scrutiny by legislatures and use audit reports to enhance accountability and strengthen PFM systems, and noted PASAI’s commitment to focus on this area under the new strategy.

25. SAI Heads noted audit quality depends on a commitment from SAI leadership to quality and then on systems to support quality management, including a culture that embraces regular feedback and continuous improvement, and noted PASAI’s commitment to further support enhancing audit quality in the new strategy.

26. SAI Heads discussed the common principles that underpin SAI governance and the importance of SAIs leading by example, and noted PASAI’s support to continue delivering programmes to strengthen SAIs as model organisations within their national PFM and integrity systems.

    Host of the next PASAI Congress

27. SAI Heads supported, in principle, the offer of SAI New Caledonia to host the 26th PASAI Congress in 2025.

    PASAI general business

28. SAI Heads acknowledged the service of the SAI Head of Palau for his chairmanship of the Governing Board since the last Congress in February 2023.

29. SAI Heads adopted the minutes from the 23rd Congress Business Session held online from Wellington, New Zealand on 22 and 24 June 2021 and the minutes from the 24th Congress Business Session held in Palau on 28 February and 3 March 2023.

30. SAI Heads confirmed SAI Solomon Islands to represent the Melanesian sub-region on the Governing Board and thanked Caleb Sandy, Auditor General of Vanuatu, for his 3 years of service on the Board.

31. SAI Heads confirmed SAI Marshall Islands to represent the Micronesian sub-region on the Governing Board, SAI Tuvalu to represent the Polynesian sub-region on the Governing Board and noted the previous decision to confirm the continuation of Fuimaono Camillo Afele, SAI Samoa, as PASAI Representative on the INTOSAI Governing Board until 2025.

32. SAI Heads noted the need to appoint a new ‘Other’ region representative due to the New Caledonian member taking up the role as incoming Chair. SAI Heads accepted the proposal to hold over the appointment of a new ‘Other’ group representative until the appointment of the new Auditor-General of Australia is confirmed.

33. SAI Heads accepted the recommendations of the Governing Board to:

    • continue to hold PASAI membership fees at current levels

    • in accordance with Article 3 of the PASAI Charter, admit South Australia as a new member of PASAI.

34. SAI Heads noted the decision of the previous Congress confirming the location of the Secretariat and the designation of the Secretary-General.

35. SAI Heads expressed their deep gratitude to the Director of Audit and staff of the Cook Islands Audit Office for their warm and generous hospitality in making such excellent arrangements to host the Congress.

Rarotonga, Cook Islands
24 May 2024

PDF version of Communiqué

Rt Hon Helen Clark in the Cook Islands as keynote speaker for PASAI Congress

Rarotonga, Cook Islands: The Right Honourable Helen Clark was the keynote speaker for the first day of the 25th Congress of the Pacific Association of Supreme Audit Institutions (PASAI) which started today.

After an official welcome arranged by the Ministry of Culture, Cook Islands Prime Minister, Mark Brown, opened proceedings and linked a culture of transparency and accountability across the public sector with audit office independence.

“The work of the Auditor-General should give both Parliament and the public an independent assurance that public entities are presenting a true and honest account of their operations and their performance,” said Prime Minister Brown.

Helen Clark is a former Prime Minister of New Zealand and former United Nations Development Programme (UNDP) Administrator. She was invited to attend the Congress in her capacity as the INTOSAI-Donor Cooperation Goodwill Ambassador for SAI Independence.

In her keynote address, Ms Clark said the challenges we face globally highlight the need for good governance and transparency, stating, “Independent oversight of public financial management is part of the checks and balances existing in any system of government and is essential for maintaining the trust citizens have in their government.

“By providing an independent and expert opinion on the regularity, propriety and performance of governments’ use of public resources, supreme audit institutions provide independent oversight and contribute to public accountability.”

Ms Clark lamented that three consecutive triannual SAI Global Stocktaking Reports have documented an overall decline in SAI independence and advocated for an inclusive and ‘all hands on deck’ approach to build global coalitions of influencers.

She referred to a webinar hosted by the Office of the Auditor-General of New Zealand as one regional approach to SAI independence advocacy, addressing it, “from the integrity lens and facilitating dialogues with other institutions, like parliaments, anti-corruption bodies and ombudspersons.”

Ms Clark commended PASAI on the regional support it has provided to members to defend and attain sufficient levels of SAI independence, singling out Tonga and Tuvalu for passing bills that fortified key aspects independence in legislation.

She gave the examples of SAIs successfully demonstrating their value by publishing audits of high interest and importance, such as government action on Sustainable Development Goals or of stimulus packages provided during the COVID-19 pandemic.

She implored SAIs to, “focus on stakeholder engagement and their interactions with other actors in the accountability ecosystem, which includes Parliament, integrity institutions, but also non-state actors, like civil society organisations and media.”

Speaking more generally about the importance of SAIs in public financial management systems, Ms Clark said, “I have a particular interest in the good work that SAIs across the Pacific region are doing with regards to strengthening performance. This can only lead to better outcomes for people of Pacific Island nations.”

PASAI Secretary-General, John Ryan, and the Director of Audit for the Cook Islands, Desmond Wildin, were delighted Ms Clark accepted the invitation to attend the Congress.

Ahead of Congress, Mr Ryan, who is also the Controller and Auditor-General of New Zealand said, “Helen Clark is a highly respected leader and tireless advocate for robust governance and the importance of the role of the independent public sector auditor. Congress delegates will undoubtedly benefit from her considerable insights.”

Mr Wildin, who today became Chair of the PASAI Governing Board, said, “Helen Clark brings a wealth of experience and expertise to our already strong programme.

“We are grateful for her advocacy for the importance of auditor independence and strong public financial management systems.”

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Background information:

PASAI is the official association of supreme audit institutions (SAIs) in the Pacific region. It has 29 member audit offices and is one of seven regional organisations belonging to the International Organization of Supreme Audit Institutions (INTOSAI).

PASAI promotes transparent, accountable, effective and efficient use of public sector resources in the Pacific. It helps its member SAIs improve the quality of public sector auditing to recognised high standards.

The 25th PASAI Congress runs from Monday 20 to Friday 24 May 2024. Its theme is, ‘Strengthening performance: making a difference in the lives of Pacific people.’

Representatives of 27 PASAI member offices, supporting development partners and dignitaries from local and overseas ministries are attending the five-day meeting.

Congress attendees will be sharing thoughts and experiences on topics such as corruption prevention, audit quality, assessing government actions on climate change and SAI independence. They also plan to adopt PASAI’s next 10-year strategy, which has been collaboratively developed over the previous 18 months.

PASAI will publish a communiqué following Congress and will make a video of the Rt Hon Helen Clark’s keynote address available on its YouTube channel.

Ms Clark’s attendance at the Congress follows on from her participation in a PASAI webinar on ‘Building strong national integrity systems in the Pacific region’ in late 2022. She also contributed to PASAI’s 23rd Congress in 2021 in which most participants attended remotely due to international travel restrictions at the time.

Ms Clark’s official website is www.helenclarknz.com.

Image source: International Journal of Government Auditing

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Contact information:

Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275

PDF version of this media release

Livestreaming: Rt Hon Helen Clark making keynote address at PASAI Congress in the Cook Islands

A livestream of the opening and keynote address of our Congress is scheduled to start in 20 minutes on our Facebook page. It is scheduled in Cook Islands time (UTC -10) as follows:

8.30 am
Official welcome by the Cook Islands Ministry of Culture

9.15 am
Message from Mark Brown, Prime Minister of the Cook Islands

9.20 am
Opening remarks

9.30 am
Keynote address, “Influencing SAI Independence” by the Right Honourable Helen Clark, INTOSAI IDC Goodwill Ambassador for SAI Independence.

10.10 am to 12.00 pm
Panel discussion with the Right Honourable Helen Clark

We hope you are able to watch some of it. Media release to follow the livestream.

New HR Guide now available

A new guide is now available to help Pacific Island SAIs navigate human resource management (HRM), providing the tools to deal with the challenges of attracting, developing, rewarding and retaining staff, based on global knowhow and regional experience.

The Human Resources Guide is on our Manuals and guidelines page and was made possible through a lengthy collaboration with senior advisors from the Swedish National Audit Office (SNAO).

SNAO has helped us improve the HRM capabilities of staff from Pacific Island SAIs for some years now and is currently co-facilitating our HR Champions Programme for eight of our member offices. Programme participants have already “road-tested” the guide and provided valuable insights to help customise it to our members’ needs, recognising many Pacific Island SAIs have very limited HR resources.

Chapters focus on topics that include HR policies, managing competencies, recruitment, staff well-being, professional development and diversity. We have also compiled supportive material (such as templates, SAI example documents and good practice guidelines) for most chapters in the guide. Users are free to adapt these to suit their specific needs.

Now that almost all member SAIs have recently revised HR strategies and operational plans, the guide will help SAIs formalise processes and policies on recruitment, induction and staff competency to suit their local circumstances but aligned with international good practices.

The guide encourages SAIs to provide equal employment, training and progression opportunities in a human-centric approach. A SAI can perform at its best with professional and engaged staff supported in an inclusive work environment.

Report on the third quarter of activities now available

We have just published our third quarterly report for the 2023–24 financial year.

Current and past reports are available on our Quarterly Reports page.

Performance auditors work together to strengthen their capability across the Pacific

Nadi, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) trained staff from 12 government audit offices for five days on the finer points of performance auditing earlier this month.

Nineteen performance auditors (9 female, 10 male) from American Samoa, Fiji, Guam, the Marshall Islands, the Micronesian states of Kosrae, Pohnpei and Yap, Palau, Solomon Islands, Tonga, Tuvalu and Vanuatu participated in the intensive workshop from 29 April to 3 May 2024.

PASAI Performance Audit Director, Mike Scott, and consultant, Craig Neil, facilitated the in-person training on performance auditing. PASAI eLearning Specialist, Danial Sadeqi, also attended to record the training for future use on PASAI’s online Learning Platform.

Mr Scott praised the participants for their commitment, enthusiasm and contributions during the week.

“Your work as performance auditors is a vital part of the role of SAIs in strengthening how well public money is used to make a difference in the lives of Pacific people,” he said.

Controller and Auditor-General of New Zealand, John Ryan, remotely opened the workshop in his capacity as PASAI Secretary-General.

The workshop covered the foundations of high-quality performance audits, which are meant to hold government agencies accountable for their service delivery and help agencies to achieve better results and outcomes.

The training included techniques and good practice for planning, doing and reporting on performance audits, and participants spent time selecting and developing potential topics for a PASAI-sponsored cooperative performance audit.

In a pre-recorded video, Secretary General of the INTOSAI Working Group on Environmental Auditing and head of the National Audit Office of Finland, Dr Vivi Niemenmaa, gave examples illustrating the power of SAIs working with each other on cooperative audits.

Following the workshop participants will examine an issue of common significance to the wellbeing of people across the Pacific and complete a performance audit together.

Acting Auditor-General of Fiji, Sairusi Dukuno, closed the workshop in person and reflected that maintaining connections with each other will strengthen the collective performance audit capability across the Pacific.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Participants and facilitators of the performance audit workshop in Nadi, Fiji

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Contact information:

Mike Scott, Director Performance Audit PASAI
E: mike.scott@pasai.org P: +64 9 304 1275

PDF version of this media release