PASAI has just published its first quarterly report for the 2021–22 financial year.
Through our quarterly reports, we will continue to share the progress of our work with our member SAIs, progress and development within the SAIs and impact of the work of the SAIs improving accountability and transparency across the Pacific region.
Reports will be available on our Quarterly Reports page.
20 October 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a course on report writing skills for auditors from 27 October 2021. This course builds on the popular two-day PASAI Report Writing workshops run in December 2020.
The course incorporates proven blended learning principles and consists of video tutorials, ‘live’ workshops and practical exercises to be completed by participants. Programme material will include examples and best practice guidance from the Office of the Auditor-General, New Zealand.
Sarah Markley (Deputy Secretary-General, PASAI) and Nicole Ayo von Thun (Senior Advisor, International Engagement, Office of the Auditor-General New Zealand) will facilitate the workshops and moderate the feedback on participant coursework.
They will be joined in the ‘live’ workshops by financial auditors, performance auditors, and report writing experts from SAI New Zealand’s Communications and Engagement Team.
Sarah explained the course’s blended learning approach, “The course is designed to encourage active participant engagement at a number of stages throughout the course, both in live workshops and through activities on PASAI’s Learning Platform.
“This will help participants to build report writing capabilities and improve writing standards at their SAI,” she said.
The course aims not only to give participants the knowledge and skills to produce high quality reports, but also to improve their written communication with key stakeholders, such as Parliament/the Legislature, those charged with governance and the media.
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).
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Contact information:
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
8 October 2021
Palikir, Pohnpei: This is to announce the issuance of our new inspection report on the FSM Social Security Benefits for calendar year 2020, January through December. This inspection was initiated through an anonymous complaint that was received at our Compliance Investigation Division (CID) hotline. The complaint contained allegations of “mismanagement of the Social Security Administration (SSA) funds.” The complainant alleged that “there are some beneficiaries over 65 years of age who are receiving 100% of social security benefits even while they are gainfully employed.” We conducted this inspection in accordance with the Quality Standards for Inspections and Evaluations (QSIE) issued by the Council of the Inspectors General on Integrity and Efficiency (CIGIE).
Based on our inspection, we found instances of overpaid benefits that were not recovered for 5-7 years. Our findings reflect the need to strengthen the management and operations capacity of the FSMSSA, including the need to improve internal controls and mechanisms that affect the processing of application for benefits, the monitoring of active beneficiaries and detection of ineligible beneficiaries.
The inspection disclosed the following findings:
a) Uncollected debt of over $27,000 is linked to overpaid retirement benefits to members that were reported to have continued to receive 100% benefits even after returning to active employment;
b) FSM SSA does not have sufficient measures in place to effectively monitor and adjust payments to beneficiaries who have passed; and
c) Unaccounted contributions indicate lack of reconciliation and untimely posting to members’ accounts.
Printed copies of the Inspection Report are available at the ONPA located in Palikir, Pohnpei.
4 October 2021
Palikir, Pohnpei: This is to announce the issuance of our new inspection report on the FSM Postal Services, Kosrae Branch Office covering its revenue collections and deposits for the months from October 2020 through January 2021. This inspection was initiated based on a request by the Acting Postmaster General who had concerns of potential violations of the Financial Management Regulations (FMR 2019 version), which requires the deposit of revenue collections no later than the next business day. This inspection was conducted in accordance with the Quality Standards for Inspections and Evaluations issued by the Council of the Inspectors General on Integrity and Efficiency (CIGIE).
Based on our inspection, we found that the revenue collections for the FSM Postal Office located in Kosrae State were not deposited on time as required by the FMR. We also found some instances of missing records of collections within the period of our inspection scope under the management of the former Acting Postmaster for the FSM Postal Office in Kosrae, who voluntarily resigned prior to the start of this inspection. Our inspection also revealed the need to strengthen and improve the monitoring and oversight function by the Headquarters over the operations of the FSM Postal Office in Kosrae State.
The inspection disclosed the following findings:
The FSM Post Office in Kosrae did not comply with the FMR pertaining to the requirements for depositing the daily collections on the next business day; and
Effective oversight by the Headquarters is necessary to ensure compliance to laws and regulations and to prevent any financial losses to the FSM Postal Service.
Printed copies of the Inspection Report are available at the ONPA located in Palikir, Pohnpei.
28 September 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is continuing its programme of strengthening SAI performance with training tailored to the Congressional system of public auditing starting today.
Seventeen participants (seven female, 10 male) from seven SAIs (Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Kosrae, FSM Pohnpei, FSM Yap, Guam, and Palau) will participate in three part-day online workshops from 28 to 30 September 2021.
This training is part of a broader programme aiming to improve the effectiveness and capabilities of 20 SAIs in PASAI’s Polynesian, Melanesian and Micronesian subregional member groups, as evaluated by the six ‘domains’ of the SAI Performance Measurement Framework (PMF).
PASAI Director Practice Development, Sinaroseta Palamo-Iosefo, will facilitate the workshops covering the following four domains:
B – Internal Governance and Ethics
D – Financial Management, Assets and Support Services
E – Human Resources and Training
F – Communication and Stakeholder Engagement
Ms Palamo-Iosefo explained the need for the training, stating, “SAI PMF provides SAIs with an objective basis for demonstrating their ongoing relevance to citizens and other stakeholders and serves as an invaluable tool for obtaining and maintaining support for capacity development efforts”.
Course participants have been able to access and complete pre-training activities on PASAI’s Learning Platform since last Monday 20 September 2021 to prepare them for the live webinars.
PASAI will facilitate another set of tailored online workshops for 10 Pacific SAIs under the Parliamentary system (the Cook Islands, Fiji, Kiribati, Nauru, Papua New Guinea, Samoa, the Solomon Islands, Tonga, Tuvalu and Vanuatu) from 27 to 29 October 2021.
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).
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Contact information:
Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275
PASAI’s Annual Report 2020–21 is now available to view online.
It was approved by members at PASAI’s recent Annual General Meeting pending the inclusion of some minor changes requested by the Governing Board.
The report is structured to align with PASAI’s new Performance Reporting Framework which was developed to meet external reporting requirements and comply with the new accounting standards (PBE FRS 48).
PASAI’s five Strategic Priorities continue to guide our programmes and activities and this occupies much of the report. PASAI’s financial statements for the year ending 30 June 2021 are also appended to the report.
Copies of past reports remain available on the Annual Reports page.
22 September 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is welcoming two more directors to its Secretariat team, one focussing on SAIs in the North Pacific and the other on SAIs in the South Pacific.
Doris Flores Brooks will be based in Guam as PASAI’s new Director (North) from next Monday 27 September 2021. Meresimani Vosawale-Katuba will be based in Fiji as PASAI’s new Director (South) from the following Monday 4 October 2021.
Doris Flores Brooks
Meresimani Vosawale-Katuba
Ms Flores Brooks is a Certified Public Accountant, former Guam Senator, university lecturer and as the former Public Auditor of Guam, is certainly no stranger to PASAI. She has even been the Chairperson of PASAI’s Governing Board.
Most recently Ms Flores Brooks was on Guam’s rate-setting Public Utilities Commission and the President’s Advisory Commission on Asian Americans and Pacific Islanders.
Ms Vosawale-Katuba joined SAI Fiji as an assistant auditor, working her way up over 13 years to, most recently, act in the role of Manager Performance Audit Services. She also established and led the Quality Assurance Unit.
Ms Vosawale-Katuba brings experience in developing manuals, policies and guidelines; conducting training presentations; and carrying out quality assurance reviews of financial audits and performance audits. She was on a global panel of QA reviewers for the INTOSAI Development Initiative / ASEAN Supreme Audit Institutions Financial Co‐operative Audit.
PASAI Chief Executive, Esther Lameko-Poutoa, is confident PASAI’s members will soon benefit from these appointments.
“These women will bring a depth of auditing best-practice knowledge and regional insights to the Secretariat,” she said.
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).
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Contact information:
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
13 September 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 27th Governing Board meeting online on 10 September 2021.
Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting. Esther Lameko-Poutoa, Chief Executive PASAI, accompanied other Auckland-based Secretariat staff who all attended virtually from their homes during another mandatory government lockdown. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and other Wellington-based staff were able to join from their office.
Ms Lameko-Poutoa provided an overview of the Secretariat’s work during July and August 2021 aligned to its five Strategic Priorities.
Her report included:
recent SAI independence workshops for SAIs Cook Islands and Kiribati,
continued work to improve the quality and timeliness of Financial Statements of Government audits,
progress on SAI Performance Measurement Framework assessments, and
recent training on environmental auditing and the United Nations Sustainable Development Goals organised in collaboration with the Working Group on Environmental Auditing.
Members of the Governing Board raised and discussed the issue of SAI independence. PASAI resolved to work with development partners and regional leaders to advocate for strengthened SAI independence to complement the efforts of its members.
The Governing Board endorsed the Annual Report and Financial Statements for presentation at the Annual General Meeting of PASAI Incorporated, held later that day.
Agenda items also included the findings and recommendations from the assessment of the technological setup of 20 PASAI members and an update on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements.
The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges our development partners for their continued support of PASAI and its work in the region.
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Contact information:
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
7 September 2021
Auckland, New Zealand: Eight auditors (6 female, 2 male) from supreme audit institutions (SAIs) in the Solomon Islands and Tuvalu are participating in the INTOSAI Development Initiative (IDI) global cooperative compliance audit on the ‘Transparency, Accountability and Inclusiveness of the use of emergency funding for COVID-19’ (TAI audits).
IDI is delivering the initiative using an integrated education and audit support framework consisting of four main components: education, social learning, other resources and audit support.
PASAI’s Director Practice Development and two auditors—one each from the SAIs in Samoa and Tonga—are also playing important roles in the initiative. They are facilitating some of the online education and will mentor the SAIs throughout the audit process.
The global cooperative audit includes more than 20 SAIs from the African, Asian, Caribbean and European regions. It commenced in June 2021 and is expected to be completed by the end of this year. SAIs are currently in the planning phase and will commence the audit fieldwork in September.
The participating SAIs had the option to select either emergency public procurement, socio-economic packages or the vaccine rollout as the focus of the audit based on their country context and priorities.
TAI audits aim to contribute to:
enhancing transparency, accountability, and inclusiveness in the use of emergency funding for COVID-19
setting up of more transparent, accountable, and inclusive frameworks for public spending during emergencies in the future
strengthening the allocation and utilisation of emergency funding to reach those who are furthest behind and
prioritising vulnerable sections of society who are disproportionately affected by the pandemic.
To date, nine (of 11) workshops have been delivered covering the key concepts and considerations for a TAI audit and how these concepts are integrated in the normal audit process, from planning through to reporting. SAIs are taking an agile approach and determining a manageable audit scope to ensure impactful, realistic and timely recommendations are provided to audited entities.
PASAI acknowledges the support of the IDI, the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).
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Contact information:
Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275
2 September 2021
From the Transparency Times, the newsletter of Transparency International New Zealand:
“Having an independent government auditor is an important pillar of a well-functioning National Integrity System.
Independence is vital to this function. If an SAI is not properly recognised and resourced within their country’s legislative framework, it is difficult for them to drive impact in the financial management system. To be effective they have to be independent of those they audit, and protected against outside influence.
This will increase credibility and confidence in their work. A strong, independent SAI is essential for a country’s good governance and public financial management.”
We have completed a review of our Quality Assurance Manual first published in 2015. It is now in line with the INTOSAI Quality Assurance and Control standards, the International Standard on Quality Control and best practice.
It contains additional information on peer reviews and how to conduct quality control over the work of sub-contractors. It distinguishes between quality assurance and quality control and also shows the steps that are required for quality assurance functions to be established.
We used a very similar version of the manual for the Quality Control and Assurance workshop in March this year. Participants can use workshop training material (accessible on our learning platform) with the new manual to help set up their own quality assurance and control arrangements within their SAIs.
We encourage our members to adopt the manual or use it as a reference point for your work.
We developed our Independence Resource Kit (IRK) in 2016 for SAIs to self-assess their independence and develop and implement an independence strategy aligned with their overall independence goals and strategic plans.
We have now revised the IRK’s content and made a printable PDF version available.
Additions to the ‘Planning for independence’ section of the IRK include an editable SAI Independence Strategy template for SAIs to download and use. It contains a SWOT analysis table, a letter seeking legislative support and makes a compelling case for pursuing greater SAI independence.
There is also a Legislative reform policy paper template and Drafting instructions that a consultant used in the Solomon Islands.
The IRK’s SAI independence checklist is more comprehensive and its many links to useful legislative examples and INTOSAI pronouncements, standards and guidance are up to date now as well.
Attendees of the 23rd PASAI Congress in June will recall the Right Honourable Trevor Mallard, in the opening address, offered his support to pursue independence. You can now watch a video of this speech.
Trevor Mallard on the importance of independence of Speakers and SAIs for democracies
Strengthening SAI independence is the first of our Strategic Priorities. We look forward to working with our members to achieve this goal with the new resources available.
4 August 2021
Auckland, New Zealand: An 18-month long leadership programme arranged by the Pacific Association of Supreme Audit Institutions (PASAI) for SAI Heads in the Pacific starts today.
Thirty-two SAI Heads and established second-tier leaders identified as likely future SAI Heads (nine female, 23 male) from all 20 SAIs in PASAI’s Polynesian, Melanesian and Micronesian subregional member groups will participate in the online programme.
The goal of the programme is to empower SAI Heads to perform internal leadership responsibilities more effectively and to be more successful as leaders and influencers in their public financial management and public sector governance systems.
PASAI Chief Executive, Esther Lameko-Poutoa, acknowledged the training gap being filled by the programme, “While PASAI has facilitated comprehensive audit training to SAI staff which sometimes included SAI Heads, there has been limited activity focused on the unique leadership challenges for those in that role”.
The training provider, Beasley Intercultural, has delivered customised executive coaching programmes to clients including the United Nations, the Australian National Audit Office and the University of Sydney.
Beasley Intercultural will work with SAI Heads throughout the delivery of the programme to adapt the content to address issues arising from the series of workshops and smaller group discussions.
Ms Lameko-Poutoa expanded, “Due to the need to operate independently, the role of the SAI Head is an inherently lonely one.
“We see great value in this cohort-based programme so SAI Heads can benefit from the mutual support and experience sharing that they cannot easily seek within their own jurisdictions”.
The programme will focus on:
leading and establishing organisational culture
people management
organisational leadership
managing and developing stakeholder relationships
tackling challenges and maintaining a long-term view.
Founder, CEO and project overseer, Tamerlaine Beasley, summarised the coaching team’s credentials when the programme was revealed at PASAI’s recent Congress, “Our team are going to be coming to you with deep experience and understanding of working in the Pacific and with leaders like yourselves … and they’re going to be drawing on that experience and expertise to make sure that what we’re talking about is nuanced and relevant to your world and context”.
The programme will cover topics including organisation dynamics, building trust and influencing, strategic goals, performance monitoring, succession planning, managing conflict and negative publicity, responding to political change, gender equality, managing diversity and creating an inclusive culture.
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).
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Contact information:
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
29 July 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) and the Regional Working Group on Environmental Auditing (RWGEA) are giving Pacific auditors an introduction to environmental auditing and the United Nations Sustainable Development Goals (SDGs) from an environmental perspective.
Fifty-six participants (38 female, 18 male) from supreme audit institutions (SAIs) in American Samoa, Australia (national office), Chuuk, Fiji, French Polynesia, FSM National, Guam, Kiribati, Kosrae, New South Wales, New Zealand, the Northern Mariana Islands, Pohnpei and Tonga will participate in two part-day online workshops from 29 to 30 July 2021. A representative from one of PASAI’s development partners will also observe.
The sessions on both days include pre-recorded videos by Dr Vivi Niemenmaa (Secretary General, INTOSAI Working Group on Environmental Auditing) and live ‘Q and A’ sessions with Sinaroseta Palamo-Iosefo (Director Practice Development – PASAI) and Jonathan Keate (Senior Solicitor Sector Manager – Office of the Auditor-General of New Zealand).
SAIs play an important role in providing Parliament and members of the public with credible information on the effectiveness of government programmes that aim to improve environmental outcomes and make a difference in the lives of citizens.
In the past, PASAI members have participated in RWGEA meetings to share knowledge and experiences in environmental auditing. PASAI members have also conducted environmental audits as part of PASAI’s cooperative audit programme and more recently, an audit on SDG preparedness.
Mr Keate, who is the RWGEA Coordinator, encouraged participants to discuss current or planned environmental auditing activities saying, “The PASAI Secretariat and I are here to provide support”.
The training is targeted at performance auditors and those in management positions who manage environmental and/or performance audits in the SAI.
Ms Palamo-Iosefo said, “Although environmental auditing is much like other performance auditing, the workshops will cover specific elements relevant to environmental auditing and provide an overview of the concept of sustainable development, the global sustainability processes from 1992 onwards and the United Nation’s Agenda 2030”.
Workshop participants will discover how SAIs around the world have approached the SDGs, find out how SAIs can contribute to the follow-up and review process of the SDGs and learn about the relationship between environmental issues and SDGs through relevant audit cases and international examples of cooperative audits.
Following the workshops, auditors should be able to integrate the SDGs into their organisational planning and auditing.
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).
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Contact information:
Sinaroseta Palamo-Iosefo, Director Practice Development PASAI, Auckland, New Zealand
E: sina.iosefo@pasai.org P: +64 9 304 1275
Jonathan Keate, Senior Solicitor Sector Manager Office of the Auditor-General, Wellington, New Zealand
E: jonathan.keate@oag.parliament.nz P: +64 4 917 1544
27 July 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a series of coaching sessions to SAIs to developing processes and procedures to achieve independence.
SAI Heads and senior staff in charge of policy formulation and strategy from 20 SAIs in PASAI’s Polynesian, Melanesian and Micronesian subregional member groups will actively participate in this programme, which starts tomorrow and extends well into 2022.
PASAI directors will facilitate customised workshops for each SAI and start by explaining the SAI’s external assessment on independence under the SAI Performance Measurement Framework (PMF) which includes scores on different aspects of independence.
Cumulative SAI PMF results for SAIs in the Pacific indicate some score poorly on the legal framework underpinning their independence and in practical, organisational matters of independence. The scores are worse still for the independence of SAI Heads and staff (transparency of appointment and susceptibility of removal) and financial independence (having a sufficient budget and the ability to allocate it appropriately).
The participants will discuss their options to progress an independence strategy that addresses the issues identified in the SAI PMF assessment.
PASAI will also collect information from the SAIs to confirm progress of their independence initiatives and may arrange for a short-term consultant to assist the SAI in the implementation of an independence strategy or review of their legal framework.
PASAI Chief Executive, Esther Lameko-Poutoa, explained, “The greater the independence of a SAI, the more likely it will be able to strengthen parliamentary scrutiny and effectiveness of the public sector, improve public service delivery and deter fraud in public administration”.
Former Secretary General of the International Organization of Supreme Audit Institutions declared the Lima Declaration of Guidelines on Auditing Precepts “is held to be the Magna Carta of government auditing”. It covers SAI independence in detail and states:
“Supreme Audit Institutions can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence.
“In their professional careers, audit staff of Supreme Audit Institutions must not be influenced by the audited organisations and must not be dependent on such organisations.”
It further emphasises that SAIs shall be:
provided with the financial means to enable them to accomplish their tasks;
entitled to apply directly for the necessary financial means to the public body deciding on the national budget; and
entitled to use the funds allotted to them under a separate budget heading as they see fit.
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).
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Contact information:
Tiofilusi Tiueti, Director Technical Support PASAI, Auckland, New Zealand
E: tiofilusi.tiueti@pasai.org P: +64 9 304 1275
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
PDF version of this media release
20 July 2021
Palikir, Pohnpei FM: We have completed our second performance audit on the Pacific Island Regional Oceanscape Program (PROP) funded by International Development Association – World Bank (WB). The PROP project is a five-year project which the FSM National Oceanic Resources Management Authority (NORMA) has been implementing since May 2015 when the Financing Agreement between the WB and FSM was initially formalized. The objective of the PROP Project is to strengthen the shared management of selected Pacific Island oceanic and coastal fisheries, and the critical habitats upon which they depend.
This performance audit was requested by the Executive Director of National Oceanic Resource Management Authority (NORMA) as required by the Financial Agreement and covers the period FY2018 – FY2020 up to January 2020; however, relevant information up to FY2021 was also used to come up with the findings, recommendations and conclusions that reflect recent implementation updates. The focus of our audit was on Components 1 & 4 only of the PROP project, as Component 2 had been completely implemented by the Department of Resources & Development while Component 3 is not applicable to FSM. Our office had carried the 1st performance audit on the PROP project for the period March 2015 to September 2017 (issued on Audit Report No. 2018-01), and an audit follow-up report was issued on Audit Report No. 2020-03.
We conducted this audit performance in accordance with the generally accepted government audit standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives.
We noted that the PROP project was set to end in September 30th 2020 and later extended for another year to September 30th 2021 following a restructure proposal by FSM. Based on our audit, we concluded the following:
a) Project development objectives are anticipated to be achieved by the new closing term of the project (September 2021) despite the delays in implementation of activities as:
i. NORMA continues to implement project activities relating to institutional strengthening and capacity building; activities that relate to meeting Disbursement Linked Indicators (DLI) for strengthened management tuna fisheries; and activities that are based on the annual work plan and budget; and
ii. NORMA has not fully met the required DLI targets even though it is up to date with its disbursement.
b) Lack of required support from Forum Fisheries Agency (FFA) and other challenges delayed full implementation of project activities under Component four (4) as:
i. FFA did not provide initial required support needed for procurement activities, documentation for national level project procurement processing and daily implementation of the PROP project;
ii. There was no Procurement Specialist until late September 2017 and no recruitment for both Finance Officer and Safeguard Specialist to assist FSM PROP project; and
iii. NORMA encountered difficulty in obtaining timely approvals for procurement.
c) NORMA is in process of implementing strategic steps to sustaining the activities currently funded by World Bank including formalization of an approved 5-years Strategic Plan 2018-2023 and finalizing the FSM National Oceanic Fisheries Investment Policy 2018-2023.
We thank the Executive Director for NORMA for requesting our audit services.
5 July 2021
Wellington, New Zealand: More than 100 people from locations around the world registered to attend PASAI’s first virtual Congress between 22 and 24 June 2021.
COVID-19 travel restrictions prevented Palau from hosting Congress in 2020 as originally planned. So this year PASAI members agreed the New Zealand Office of the Auditor-General (SAI NZ) would host it virtually from Wellington, New Zealand.
SAI NZ rose to the challenge of hosting Congress in a purely online format. The Congress platform allowed for live video crosses to presenters in North America and Australasia, pre-recorded videos submitted by eminent speakers from Africa and the Pacific, break-out discussion sessions in separate online ‘rooms’ and even short, randomly chosen networking sessions between participants.
The hosts were still able to create a sense of place for participants, with heartfelt opening and closing ceremonies filmed from the significant Māori Affairs Committee Room, Māui tikitiki-a-Taranga, in New Zealand’s Parliament House.
The online format enabled an exceptional array of distinguished guests and keynote speakers to participate. Attendees heard from:
the Right Honourable Trevor Mallard, Speaker of the House of Representatives, New Zealand;
the Honourable Aupito William Sio, Minister for Pacific Peoples and Associate Minister for Foreign Affairs;
the Right Honourable Helen Clark, former Prime Minister of New Zealand (1999–2008) and former Administrator of the United Nations Development Programme (2009–17);
Ed Olowo-Okere, Director Governance Global Practice at the World Bank Group, Washington DC;
Tsakani Maluleke, Auditor-General of South Africa;
Doris Flores Brooks, former Public Auditor of Guam;
Lyn Provost CNZM, former Auditor-General of New Zealand;
the Honourable Dr Pohiva Tuʻiʻonetoa, Prime Minister of Tonga and former Auditor General;
Kevin Brady, former Auditor-General of New Zealand; and
Dr Siouxsie Wiles, Associate Professor at the University of Auckland and New Zealander of the Year.
With half of the speakers presenting live, Congress attendees enjoyed the active discussions with John Ryan, PASAI Secretary-General and Auditor-General of New Zealand, as well as being able to engage with the speakers by submitting their own questions through the platform.
“COVID is a reset – it’s not going to be ‘back to normal’. Despite all our challenges, we have a really strong past that we’re standing on and we’re extremely well positioned to take ourselves forward,” Mr Ryan said, reflecting on the support conveyed by SAI heads, development partners and regional partners throughout the Congress.
The theme of the three-day Congress was ‘Impact through leadership’, which enabled SAI Heads to discuss leadership opportunities and challenges they have experienced during the pandemic. SAI Heads also heard about effective communication strategies for creating audit impact with key stakeholders like the public.
PASAI released a communiqué after the event and looks forward to the next Congress hosted by SAI Palau.
PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT), the Australian Department of Foreign Affairs and Trade (DFAT), the EU and the United Nations Development Programme (UNDP).
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Contact information:
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
A snapshot of photos from the 23rd PASAI Congress:
‘Haere Mai’ (welcome song) by the Office of the Auditor-General (New Zealand) Leadership Team, Waiata Group and PASAI Secretariat.
Live broadcasting from the New Zealand Office of the Auditor-General’s Wellington office.
View from the facilitators table, with a sneak peek behind the scenes.
Composite of Day 1 speakers, including the Right Honourable Trevor Mallard, the Honourable Aupito William Sio, and the Right Honourable Helen Clark.
Composite of Day 2 speakers, including Ed Olowo-Okere and PASAI Directors. The image of the emergency alert shows the alert that the team based in Wellington received midway through Day 2.
Composite of Day 3 panel discussion speakers, Tsakani Maluleke, Doris Flores Brooks, Lyn Provost CNZM, the Honourable Dr Pohiva Tuʻiʻonetoa and Kevin Brady.
Composite of screenshots from Dr Siouxsie Wiles’ presentation on Day 3.
23rd Pacific Association of Supreme Audit Institutions (PASAI) Congress
Virtual from Wellington, New Zealand
22–24 June 2021
PASAI Communiqué
PASAI held its 23rd Congress remotely (online) from Wellington, New Zealand from 22 to 24 June 2021. The Congress was hosted by the Office of the Controller and Auditor General of New Zealand. The theme for the Congress was “Impact through leadership”. Representatives of 25 PASAI member country, state or territory auditors attended from the Australian National Audit Office, New South Wales (Australia), Queensland (Australia), Victoria (Australia), the Cook Islands, Federated States of Micronesia (FSM) National, FSM Chuuk, FSM Pohnpei, FSM Yap, Fiji, French Polynesia, Guam, Kiribati, the Marshall Islands, Nauru, New Caledonia, New Zealand, Commonwealth of the Northern Mariana Islands, Palau, Papua New Guinea, Samoa, the Solomon Islands, Tonga, Tuvalu, and Vanuatu.
Observer representatives were the Accounts Chamber of the Russian Federation (Chair of INTOSAI), African Association of Supreme Audit Institutions – English Speaking (AFROSAI-E Secretariat), Asian Development Bank (ADB), Audit Office of South Africa (also representing the INTOSAI Capacity Building Committee), Australasian Council of Auditors General Secretariat, Austrian Court of Audit (INTOSAI General Secretariat), Beasley Intercultural, China National Audit Office (Secretary-General of ASOSAI), Confederation of Asian & Pacific Accountants, Pacific Delegation of the European Union, Department of Foreign Affairs and Trade (Australian Aid), ESCAP Sub-regional Office for the Pacific, Government Accountability Office USA, Graduate School USA, International Journal of Government Auditing, INTOSAI Development Initiative (IDI), New Zealand Ministry of Foreign Affairs and Trade (MFAT), New Zealand Office of the Ombudsman, Pacific Financial Technical Assistance Center (PFTAC), Turkish Court of Accounts (on behalf of Chair of EUROSAI), State Audit Office of Vietnam (Chair of ASOSAI), United Nations Development Programme Pacific Office and the World Bank.
PASAI Secretariat staff also attended.
SAI Heads expressed their deep gratitude to the Auditor-General and staff of SAI New Zealand (The Office of the Controller and Auditor-General) for making such excellent arrangements in hosting the Congress under the difficult circumstances of COVID-19.
SAI Heads concurred with the Secretary-General’s comments that border restrictions, vaccination rollouts and political tensions continue to complicate and disrupt work in the Pacific.
SAI Heads agreed with the Secretary-General’s sentiment that “Pacific auditors working together” is not just a slogan, it is indicative of the Pacific way. The ongoing support of funders and development partners was noted as critical to PASAI’s ongoing success and greatly appreciated by all Congress members.
SAI Heads, along with all other Congress participants, noted the strength of the Congress agenda and the great honour of having highly esteemed keynote speakers contribute to the “Impact through Leadership” Congress theme. The contributions of the Right Honourable Helen Clark, Mr Ed Olowo-Okere and Dr Siouxsie Wiles were recorded as particularly valuable perspectives from fields relevant to SAIs across the region.
SAI Heads were encouraged by guest speakers (serving and former distinguished New Zealand parliamentarians) of the importance of their financial and political independence, vital to their important role in providing citizens with assurance on how public funds are spent, building trust and confidence in the public sector.
SAI Heads appreciated the offer of New Zealand Speaker of the House of Representatives, the Right Honourable Trevor Mallard, to consider New Zealand Parliament as an ally in the pursuit of SAI independence.
SAI Heads agreed with the sentiments expressed by the New Zealand Minister for Pacific Peoples and Associate Minister for Foreign Affairs, the Honourable Aupito William Sio. The Minister noted that COVID-19 has forced the Pacific to focus on our local region and that as stewards of our time we must leave the world in a better place for future generations by strengthening governance and accountability for public funds in the Pacific region.
SAI Heads heard leadership insights from the former Prime Minister of New Zealand and former Administrator of the United Nations Development Programme (UNDP), the Right Honourable Helen Clark. The work of a SAI is essential in promoting good governance. As vital integrity building institutions, SAIs need to strengthen their role to demonstrate the value they bring to citizens through improving accountability and transparency in the public financial management system.
SAI Heads welcomed Esther Lameko-Poutoa, as new PASAI Chief Executive, to her first Congress following her start with PASAI in June 2020. SAI Heads joined with the Secretary-General to acknowledge the former Chief Executive, Tiofilusi Tiueti for steering PASAI so well during his time in the role. The Secretary-General noted that the Governing Board and Congress members are delighted to retain Tio as Director Technical Support.
SAI Heads noted that to strengthen SAI independence (Strategic Priority 1) the Secretariat collected, reviewed, and analysed the SAI Performance Measurement Framework (PMF) assessments on independence and are monitoring progress at the SAI level. The Secretariat delivered presentations to SAIs and Public Accounts Committees and published original blog posts advocating for independence. It conducted five popular training workshops to equip SAIs to improve communications with stakeholders including Parliament, the judiciary, the Executive, media, citizens, and civil societies.
SAI Heads noted that to advocate to strengthen governance, transparency and accountability (Strategic Priority 2) the Secretariat developed and circulated a series of blogs covering the areas of SAI relevance and responsiveness to stakeholder interest as they seek to combat COVID-19, public procurement, cyber security, gender, audit with a gender focus, digital literacy, wellbeing and productivity, environmental audit and improving audit impact with multimedia. PASAI also worked in collaboration with the Pacific Islands Forum Secretariat (PIFS) on the Public Financial Management Governance Project Steering Committee and with PFTAC relative to the Cook Islands Public Expenditure and Financial Accountability (PEFA) assessment.
SAI Heads noted that to achieve high quality audits on a timely basis (Strategic Priority 3) the Secretariat released manuals and conducted trainings for the main audit streams: performance audit, financial audit, and compliance audit. It provided consultants to update the financial statements of government (FSG) audit backlog for two SAIs, leaving only four with an FSG audit backlog. It delivered training workshops and provided support to SAIs on establishing Quality Control and Quality Assurance Systems and completing Peer Reviews for audit work. These are all tools SAIs can use to ensure audits are done in line with international audit standards and ensuring improved audit quality.
SAI Heads noted that to enhance SAI capacity and capability (Strategic Priority 4) the Secretariat supported the completion and release of SAI PMF reports for four countries. It provided support for SAIs without strategic plans and delivered the Human Resource Management (HRM) Course, in conjunction with the Swedish National Audit Office, assisting SAIs to develop and implement appropriate HRM strategies to retain and sustain expertise at the SAI.
SAI Heads noted the Secretariat successfully transitioned to the virtual delivery of its programmes and activities, developing and delivering 12 training workshops since the launch of its Learning Platform in November 2020.
SAI Heads noted that a total of 529 participants (237 male and 292 female) received training or capability-building support through PASAI for the period 1 July 2020 to June 2021.
SAI Heads acknowledged PASAI’s development partners (the INTOSAI Development Initiative, the New Zealand Ministry of Foreign Affairs and Trade, the Australian Department of Foreign Affairs and Trade, the European Union, the United Nations Development Programme and the World Bank) for both financial and moral support.
SAI Heads welcomed the appreciation of and affirmation of support for PASAI’s work from the development partners.
SAI Heads noted 12 SAIs in the Pacific have signed up relevant staff to the INTOSAI Development Initiative (IDI) Professional Education for SAI Auditors – Pilot (PESA-P).
SAI Heads acknowledged the importance of building partnerships and the ability of the Development Partners and other stakeholders to increase attention to issues such as SAI independence and anti-corruption work.
SAI Heads shared that among the challenges faced over the last year were financial/funding/budget issues, difficulties in staff retention and general resource (such as IT) issues. SAIs emphasised that opportunities included conducting audits in new and innovative ways and rising to the requirements for increased scrutiny demanded by additional government expenditure on COVID-19.
SAI Heads noted the following points raised in a panel discussion involving SAI NZ Auditor-General, John Ryan; SAI South Africa Auditor-General, Tsakani Maluleke; former SAI Guam Public Auditor, Doris Flores Brooks; former SAI NZ Auditor-General, Lyn Provost CNZM; Prime Minister of Tonga and former Auditor General Hon Rev Dr Pohiva Tuʻiʻonetoa; and former SAI NZ Auditor-General, Kevin Brady CNZM:
female leaders face unique challenges, but organisations benefit from increasing the proportion of women in senior leadership positions. To do this requires a concerted effort from all SAI leaders.
elected SAI Heads face unique challenges in the performance of their duties.
paying attention to cyber security will only become more important in future.
the importance of quality control systems to achieving audit quality.
the International Auditing and Assurance Standards Board (IAASB) recently issued guidance and example on extended external reporting.
the value for small, isolated SAIs that is gained through the region working together which has been achieved because of the evolution of PASAI into the organisation it is today.
SAI Heads and stakeholders appreciated the historical information on the origin of PASAI. Evolving from a Head of Audit Offices conference in 1973 to SPASAI in 1986 then PASAI in 2008. With the establishment of the PASAI Secretariat in Auckland, New Zealand in 2009 PASAI has broadened the learning platform and knowledge sharing space in building capacities and developing capabilities of SAIs.[1]
SAI Heads noted the importance of working together for the greater good. The ongoing support to address audit-related issues and their impact on Pacific Island nations including a focus on building audit capability of SAI staff was noted as critical.
The Congress noted the 10th anniversary of the establishment of PASAI in its current form and the significant progress that had been made over that period.
SAI heads noted the important role of SAIs in the public financial management (PFM) system, and the increased importance of timely audits in the face of increased government expenditure in response to COVID-19. SAI Heads heard the call from the Global Director, Governance Global Practice, the World Bank Group for SAIs to take up the important deterrent role through support to PFM systems to maintain accountability and transparency and respond to the growing demand for trusted information from legislature and citizens.
SAI Heads learnt strategies to enhance the impact of their communications with citizens from Associate Professor at Auckland University and New Zealander of the Year, Dr Siouxsie Wiles. She advised it is best to provide information in short, understandable parts, make it engaging and ideally shareable. She encouraged SAI Heads with less experience in external communication to start with smaller events and opportunities in the community and to focus on explaining why the information they have to share is of value for the audience.
SAI Heads recognised the recommendations provided to Congress by PASAI’s Governing Board that held its 26th meeting remotely (online from Auckland, New Zealand) on 11 June 2021.
SAI Heads confirmed the minutes of previous Congress Business Session (13 and 16 August 2019) and Annual General Meetings (13 August 2019 and 4 September 2020). SAI Heads noted the date of the next Annual General Meeting of PASAI Incorporated is Friday 10 September 2021.
SAI Heads noted the report backs from representatives on regional and international committees and working groups.
SAI Heads appointed SAI Tonga to represent the Polynesian group on the Governing Board for another year.
SAI Heads appointed SAI Vanuatu to a three-year term to represent the Melanesian group on the Governing Board, replacing SAI Solomon Islands.
SAI Heads appointed SAI Kiribati to a three-year term to represent the Micronesian group on the Governing Board, replacing SAI Pohnpei.
SAI Heads appointed SAI New Caledonia to another three-year term to represent the ‘Other’ group on the Governing Board.
SAI Heads endorsed the continuation of Fuimaono Camillo Afele, SAI Samoa, as PASAI Representative on the INTOSAI Governing Board for another three-year term from 2022 to 2025. Congress may consider rotation of the role after 2025.
SAI Heads noted the Chief Executive’s report for the period July 2020 to May 2021.
SAI Heads approved the PASAI Operational Plan 2021–22 and the Budget Forecast for 2021–22.
SAI Heads agreed to place on hold the previously agreed increase of PASAI membership fees from $5,200 to $8,000 scheduled for 1 July 2023. This is because the budgets of many SAIs have been cut due to COVID-19 with possible enduring financial constraints. SAI Heads agreed to reconsider a proposed increase at the next Congress when the economic impacts of COVID-19 are more apparent.
SAI Heads reaffirmed the PASAI Secretariat office to remain in New Zealand to 2024. SAI Heads agreed that if relocation of the PASAI Secretariat is desired by Congress, a three-year period of planning for the transition would be necessary. SAI Heads agreed the Secretary-General role is best linked to the country that hosts the Secretariat, although is not a requirement of the Charter. SAI Heads agreed to revisit the issue of relocating the Secretariat at the next in-person Congress.
SAI Heads confirmed the designation of SAI New Zealand as Secretary-General of PASAI until 30 June 2024.
SAI Heads noted the appointment of Beasley Intercultural to provide a comprehensive, 18-month leadership programme for SAI Heads. The launch of this programme marks a new phase of PASAI’s programmes focused specifically on leadership training for SAI Heads. Beasley Intercultural will deliver a multi-phased, leadership programme including monthly group sessions and coaching in smaller cohort-based groupings.
SAI Heads confirmed SAI Palau will host the 24th PASAI Congress in 2022, pending the removal of pandemic-related travel restrictions.
Wellington, New Zealand
1 July 2021
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[1] Panel members provided a recap of the historic journey of PASAI. The Secretariat was originally known as the Conference of Head of Audit Offices in the South Pacific with the first conference held in Suva, Fiji in 1973. In the early days, the focus for SAI Heads in the South Pacific was to share their audit experiences and issues to help each other to deliver their audit mandate while finding ways to build staff capability. This was vital given the limited capacity of audit staff and the lack of resources available for SAIs. Tonga hosted the 5th conference in 1985 in which and INTOSAI representative Dr Webber was invited to brief the host and conference attendees on the process required to become a regional working group of INTOSAI. Tonga took up the post of Secretary-General for this purpose. In 1986 at the 12th INCOSAI held in Sydney, Australia, SPASAI was founded as a regional working group of INTOSAI. The first SPASAI Congress was held in 1988 in Port Vila, Vanuatu where the Head of SAI Tonga was appointed as the first Secretary-General of SPASAI, holding this post till 1994 after which the Secretary-General position was held by New Zealand.
16 June 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 26th Governing Board meeting online on 11 June 2021.
Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting. John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and Esther Lameko-Poutoa, Chief Executive PASAI, accompanied other senior staff from the Secretariat in the Audit New Zealand office in Auckland.
Ms Lameko-Poutoa reported on the progress of work in achieving the PASAI strategic plan 2014-2024 highlighting PASAI’s achievements under each strategic priority area including the following:
Independence and Communications – PASAI updated the independence resources. It provided technical assistance, workshops, presentations to SAIs and public account committees to advocate for greater independence. Information was collected to confirm progress at the SAI. PASAI also conducted many popular workshops on improving SAI communications with stakeholders.
High Quality Audits – To advance the quality of SAI audits, PASAI released manuals and conducted workshops for the performance, financial and compliance audit streams. The Secretariat provided further training and support to SAIs in ‘Quality Control’ and ‘Quality Assurance’ Systems and ‘Peer Reviews’ for audit work. Technical assistance was provided for financial statement of government audits for SAIs with audit backlog.
SAI Capacity – PASAI delivered the Human Resource Management (HRM) Course with the Swedish National Audit Office assisting SAIs to develop and implement appropriate HRM strategies to retain and sustain expertise. PASAI completed and issued four SAI PMF reports.
The Governing Board discussed an ambitious operational plan for the coming financial year and approved the proposed budget.
Agenda items also included an update on the imminent 23rd PASAI Congress, an Information Technology Project and a future Leadership Programme for SAI Heads.
The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges our development partners for their continued support of PASAI and its work in the region.
It was also the last Governing Board meeting attended by Jean-Yves Marquet (Président de la Chambre territoriale des Comptes in New Caledonia) and the Secretariat recognises his service.
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Contact information:
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
28 May 2021
Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on interpersonal communication skills for auditors on 28 May 2021.
Ninety-five participants (58 female, 37 male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, FSM National, Guam, the Marshall Islands, Palau, Papua New Guinea, Pohnpei, Samoa, the Solomon Islands and Yap State will participate in this online training.
The workshop will be facilitated by Sarah Markley (Deputy Secretary-General – PASAI) and Nicole Ayo von Thun (Advisor, International Engagement – Office of the Auditor-General New Zealand).
PASAI developed this training to complement the technical skills many auditors already have. Although often overlooked, interpersonal skills can be taught and improved.
Sarah explained, “It’s obvious an auditor needs technical capabilities, but the ‘soft skills’ involved in interacting and building relationships are just as essential to the success of their work”.
In a professional audit environment staff engage with colleagues, clients and stakeholders every day. To do this effectively, it is critical auditors have strong interpersonal communication skills.
The training provides an opportunity to share experiences with other participants. Its materials include best practice guidance and practical examples relevant to the work of SAIs in the Pacific.
It is hoped it will positively affect all aspects of personal interactions, relationship development and communication.
“The workshop will help participants to make a good impression, actively listen, use effective non-verbal communication methods, build rapport with others and present themselves confidently,” Sarah said.
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).
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Contact information:
Esther Lameko-Poutoa, Chief Executive PASAI, Auckland, New Zealand
E: secretariat@pasai.org P: +64 9 304 1275
