A global focus on SAIs’ implementation of SDGs

A global focus on SAIs’ implementation of SDGs

PASAI was honoured to present the region’s extensive experience in cooperative audits of preparedness for SDG implementation at last week’s IDI/UNDESA SAI Leadership and Stakeholder meeting on the Contributions of SAIs to the 2030 Agenda and the SDGs (9-30 July 2018, UN Headquarters, New York). Around 150 participants attended from various INTOSAI Communities, UN agencies and other stakeholder organisations.

With a focus on how to strengthen SAI capacities for auditing SDGs, conference discussions included the challenges and opportunities for improving SAI capacity, strategic planning and performance to respond to governance changes related to SDG implementation.

PASAI had the opportunity to share its experience on cooperative audits and the specific challenges that Small Island Developing States (SIDS) face in the context of the 2030 agenda. Using examples across the member states involved and with particular reference to the Solomon Islands, PASAI Chief Executive Tiofilusi Tiueti shared the emerging findings and lessons learned from the audits of preparedness for SDG implementation in SIDS in the PASAI region, in what was agreed on social media to be a very useful insight into key factors for SIDS to consider.

In summing up, Mr. Tiueti stressed the importance of carrying out cooperative audits effectively, stating that ‘Individual SAI audit reports will identify gaps in national system preparedness and provide practical and achievable recommendations to their governments on how to improve their institutional arrangements to achieve the needed economic, social and environmental outcomes.’

You can see PASAI’s full presentation here.

PASAI's Chief Executive, Tiofilusi Tiueti, presenting at UN/IDI conference on SDG implementation

UN/IDI on supporting SAIs to strengthen capacities for auditing SDGs

Tiofilusi Tiueti with PASAI's representatives from Fiji's SAI

Award-winning reports from the Audit Office of New South Wales

Congratulations to the Audit Office of New South Wales who were recently recognised for excellence in annual reporting, winning in three categories for their 2016/17 annual report at the recent Australasian Reporting Awards in Sydney.

-        Gold award for reporting excellence

-        Award for best online annual report

-        Award for best governance reporting

Last year the Audit Office of New South Wales won the overall ‘Report of the Year’ category.

You can view the Audit Office of New South Wales 2016/17 Annual Report here.

(From L-R) Trevor Tye and Renee O’Kane, members of the Communications team, Margaret Crawford, Auditor-General for New South Wales and Barry Underwood, Director, Office of the Auditor-General

Congress is coming ... PASAI's Congress on 28 - 30 August, in Queensland, Australia

PASAI's 21st Congress is coming up soon, on 28 - 30 August 2018, hosted by the Australia National Audit Office (ANAO) at O’Reilly’s Rainforest Retreat, nestled in the world heritage listed Lamington National Park in Queensland, Australia.

The Congress is PASAI’s supreme authority and consists of all PASAI members and has been held annually since 2006, with a different theme underpinning the discussions at this meeting of all the member SAIs.

The theme of the 21st Congress is Embracing the Digital Future.

Advancing technology is changing the ways in which we communicate, as well as how we collect and analyse audit data. Congress discussions and workshops will share experiences, success stories and lessons learned about reliable and emerging technologies – and resources that support efficient, quality audit services and products.

Members already have their travel plans underway, and all are looking forward to a fruitful set of discussions at the three-day event. 

For more information, please email pasai2018@anao.gov.au or follow this link:

Members at PASAI's 20th Congress in August 2017, Tuvalu

Nauru Audit Office's performance is assessed against international standards

Nauru Audit Office’s performance assessed against international standards

Using the INTOSAI SAI Performance Measurement Framework (SAI PMF), the Pacific Association of Supreme Audit Institutions (PASAI) and the INTOSAI Development Initiatives (IDI) have continued their collaboration to measure the performance of the Nauru Audit Office (NAO) against INTOSAI Standards for Supreme Audit Institutions (ISSAIs). The assessment team consisting of Ms Irina Sprenglewski, SAI PMF Advisor from IDI and Mrs Sinaroseta Palamo-Iosefo, PASAI’s Director of Practice Development conducted the assessment on 25 June to 5 July 2018.

The SAI Performance Measurement Framework (SAI PMF) is a performance measurement framework specifically developed to assess the performance of SAIs. It is a holistic and evidence-based framework for voluntary assessments of SAI performance against the ISSAIs, as well as other established international good practices for external public auditing. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level.

The SAI PMF examines both the internal processes of the SAI’s audit and non-audit functions in relation to its legal foundations and environment. This holistic overview provides the SAI with an objective basis to demonstrate ongoing relevance to citizens in line with the objectives in ISSAI 12 “Value and Benefits of SAIs – making a difference to the lives of citizens”.

While the NAO - also known as the supreme audit institution in the global community of public sector or government auditors - measures the performance of other government entities, it was also critical that the performance of NAO was measured at some point. The role of the SAI is critical in strengthening accountability and transparency in Government. Assessing the performance of public auditors helps them identify their strengths and weaknesses and areas where improvement is required, so that necessary actions are taken to strengthen the NAO’s capabilities to enable them to deliver value and benefits to Nauruan citizens, through the audits they are required by legislature to conduct.

The purpose of this specific assessment is to evaluate the performance of the NAO and to determine whether the NAO is achieving its goals. Furthermore, the assessment will document benefits of the work done by the NAO and constraints to providing services to audit clients, to help identify areas that need improvement. While the NAO has not officially adopted the ISSAIs, it has the objective to do so in the future and therefore wishes to benchmark its performance against the ISSAIs and other good practice.

Nauru Auditor General, Manoharan Nair and Irina Sprenglewski of IDI

Mr Manoharan Nair, Auditor General of Nauru welcomed the assessment and is looking forward to using the results to help his Office identify areas of their operations that requires improving. Mr. Nair is confident that after the assessment report is in hand, his SAI could work towards overcoming its   flaws, if any, and would be in a position to work further to promote good governance by strengthening internal control and auditing standards.

He also expressed his gratitude to Asian Development Bank (ADB) for funding for the project, IDI for extending technical assistance and PASAI for advocating the gauging of the SAI. This assessment is supported by the ADB as part of the Technical Support programme delivered by PASAI for the Nauru Audit Office. IDI funded the technical support through Ms Sprenglewski’s participation as a member of the assessment team.

Nauru Audit General and staff with SAI PMF assessment team and PASAI FASTS Programme Secondee, Ms Sisilia Feiloaki (2nd from left)

Download the media release here

TOAG Performance Auditors push forward with ISSAI implementation

TOAG Performance Auditors catch up on ISSAI implementation

2 – 6 July 2018

In a week-long workshop facilitated by Maria Lúcia Lima, from SAI Brazil and INTOSAI Development Initiative (IDI), and Eroni Vatuloka of PASAI, the Tonga Office of the Auditor-General (TOAG) is currently moving onto the next phase of their implementation of international standards on performance audit, as part of a pilot involving only a few SAIs around the world.

The first phase of the implementation of the ISSAIs - mapping the current performance audit practice to determine the ISSAI implementation needs - was completed earlier in the year. Components relating to financial and compliance audits were then carried out in May 2018.

The TOAG workshop participants with the Facilitators and the Tonga Auditor-General.

This week’s workshop prepares the TOAG staff for the second phase of the ISSAI implementation which focuses on the adoption of the ISSAs compliant audit methodology and the conduct of the pilot audits. Once this is completed, the pilot audits will go through a quality assurance process (phase III), to ensure that the audit results have complied with the ISSAI.

‘This workshop will ensure that the TOAG obtains the full complement of the International Standards of Supreme Audit Institutions (ISSAIs), now that the methodologies of the three types of audit (compliance, financial and performance) can be adopted by the audit office,’ states the Auditor-General, Sefita Tangi. ‘The TOAG is very fortunate to have undertaken this project ensuring full compliance with ISSAIs and meeting the needs of the Legislative Assembly, especially the Standing Committee on Finance and Public Accounts, the executive government and the public entities.’

It is hoped that these pilot audits will open up more performance audits of government programmes to report on economy, efficiency and effectiveness in the execution of government budgets.

PASAI acknowledges the kind contribution of the Australia Department of Foreign Affairs and Trade (DFAT), the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and IDI in the programme.

OPNA releases FSM's 2017 Single Audit Reports

ONPA Releases Fiscal Year 2017 Single Audit Reports on all FSM Governments and Component Units

The Office of the National Public Auditor (ONPA) announces the release of the Fiscal Year 2017 Single Audit Reports. The Single Audits for the FSM Government was outsourced to Deloitte and Touche under the oversight of the ONPA. The audits are completed in compliance to the U.S. Single Audit Act as a requirement of the Compact of Free Association.

A total of 24 reports cover these entities and component units:

FSM National Government Kosrae State Government
Caroline Islands Air, Inc. Kosrae Housing Authority
College of Micronesia-FSM Kosrae Port Authority
FSM Development Bank Kosrae Utilities Authority
FSM Petroleum Corporation
FSM Social Security Administration Pohnpei State Government
FSM Telecommunications Corporation Pohnpei Port Authority
MiCare Plan, Inc. Pohnpei Utilities Corporation
National Fisheries Corporation Pohnpei State Housing Authority
Chuuk State Government Yap State Government
Chuuk State Public Utility Corporation The Diving Seagull, Inc.
Chuuk State Health Care Plan Yap State Public Services Corporation
Yap Visitors Bureau

Digital copies of the audits are now available online at www.fsmopa.fm. Printed copies are available upon request at the ONPA Office in Palikir, Pohnpei.
 

For more, contact:

Office of the National Public Auditor
P.O Box PS-05
Palikir Pohnpei, FM 96941
Phone: 691.320.2862/2863; Fax: 691.320.5482
Hotline: 691.3206768; Website: www.fsmopa.fm