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PASAI 31st Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 31st Governing Board meeting online on 23 September 2022.

Sairusi Dukuno, Acting Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting also attended by John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, and Esther Lameko-Poutoa, Chief Executive PASAI, among other members and staff.

Ms Lameko-Poutoa provided an overview of the Secretariat’s work during July and August 2022 aligned to its five Strategic Priorities.

Her report included:

  • SAI independence strategy planning with SAIs,

  • stakeholder engagement toolkit release among related workshop for staff at 10 SAIs,

  • continued consultant support to complete the Financial Statements of Government audits of two SAIs while working with the remaining issues,

  • completion of the first phase of this financial year’s leadership programme for SAI heads and senior staff, and

  • technical assistance to design and implement strategic plans and performance monitoring systems for four SAIs.

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 endorsement of a project plan to develop PASAI’s next Strategic Plan, with work beginning at the Governing Board’s next meeting set for 24 and 25 November 2022.

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

PDF version of this media release

PASAI bids a fond farewell to Tiofilusi Tiueti

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is announcing the imminent departure of a well-respected member of the Secretariat, Tiofilusi Tiueti, who leaves his role to become the Minister of Finance for the Government of Tonga.

Mr Tiueti’s final day coincides with the next meeting of the PASAI Governing Board on Friday 23 September 2022.

Having joined the Secretariat as its Chief Executive in 2015, Mr Tiueti led the development of the new BLUE (Build, Liaise, Undertake, Evaluate) SAI delivery approach and the signing of new funding agreements positioning PASAI to move forward with certainty. More recently, Mr Tiueti has served as PASAI’s Director – Technical Support.

PASAI Chief Executive, Esther Lameko-Poutoa, reflected on Mr Tiueti’s contribution saying, “Tio has been a tireless advocate for effective public finance management, SAI independence and audit quality on regional and international stages.”

Mr Tiueti said it has been a great honour to make a difference for SAIs in the Pacific, adding, “The experience gained from PASAI and in working with INTOSAI regions and global bodies have prepared me well for my next endeavour.”

PASAI congratulates Mr Tiueti and wishes him all the success in his new role and future ventures. May he remain an asset to his country and the Pacific region.

Tiofilusi Tiueti

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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

SAI Chuuk releases final audit on State Election Commission

24 August 2022

Weno: Chuuk: The Office of the Chuuk State Public Auditor (OCPA) releases its final audit on the Chuuk State Election Commission entitled “Chuuk State Election Commission: Inadequate Compliance with the Financial Management Regulations and Needing Improvement in the Conduct of Election.”

This is to announce that we have completed the performance audit on the Chuuk State Election Commission covering fiscal years 2017 to 2021. The audit primarily focused on compliance with financial management regulations and determination whether the commission was strategically managing its operations. The audit report presents the findings and recommendations, which audit was conducted in accordance with the US Generally Accepted Government Auditing Standards (GAGAS).

Based on the audit, we summarize the following issues that the management should address:

  1. Inefficiency in handling overseas and Chuuk Islands voting resulting to incurring significant expenses for travel and fuel in every election.

  2. Compliance in internal control procedures for monitoring the appropriated budget, requiring the acknowledgement of payment checks by the recipients, managing and maintaining fixed assets records for monitoring and accountability, and improving record filing, management and retention.

  3. Development and implementation of a Strategic Plan that would provide clarity, long-term direction and focus activities toward protecting voters’ rights, efficient election and ensuring/safeguarding free and fair election.

Printed copies of the Report 2022-01 are available at the OCPA located in Weno, Chuuk State. You can also view and download copies through the “Office of the Chuuk State Public Auditor” Facebook group.

PDF of OCPA Press Release #2022-01

Engaging stakeholders key to creating audit impact

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) is delivering a workshop on Effective Stakeholder Engagement under its Communications Programme. Forty staff (24 female, 16 male) from public audit offices in FSM National, FSM Pohnpei, FSM Yap, Guam, Palau, Papua New Guinea, Samoa, Solomon Islands, Tuvalu and Vanuatu will participate in three part-day workshops from 19 to 20 and 22 July 2022.

PASAI has developed the course to strengthen organisational capability to effectively engage, communicate and improve relationships with key stakeholders including citizens, civil society organisations (CSOs), and the legislative, executive and judicial branches of government.

PASAI Consultant, Gurdip Bhambra, is leading the workshops having worked with many SAIs internationally including in the Pacific. He is formerly of the National Audit Office of the United Kingdom.

Mr Bhambra explained, “The course focuses on how to effectively engage with stakeholders to communicate audit objectives, findings and recommendations to all stakeholders.

“We will provide participants with the resources to enable their stakeholders to gain an increased understanding of the role and responsibilities of the SAI as an independent auditor of the public sector,” he said.

PASAI Director Monitoring, Evaluation and Reporting, Annie Subactagin-Matto, added, “This workshop aims to improve SAI PMF scores for Domain F: Communication and Stakeholder Management, and to achieve greater impact and visibility of a SAI's work and demonstrate its value to the lives of citizens in the Pacific."

The PASAI Stakeholder Engagement Toolkit will be launched during the course. It and other supplementary material containing relevant templates and processes are to guide participants in effectively communicating with different stakeholder groups.

The workshops will include guest speakers from regional audit offices and PASAI staff who will share experiences, explain best practice examples and facilitate discussion among participants.

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

PDF version of this media release

SAI FSM National releases final audit on the FSM Petro-Corp

15 July 2022

Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) releases its final audit on the FSM Petro-Corp entitled “Deficiencies Noted Reflect the Need to Improve Enterprise-Wide Risk Management.”

This is to announce that we have completed the performance audit on the FSMPC (the Corporation) covering fiscal years 2019 to 2021. The audit primarily focused on processes of governance, internal controls, risk management and selected operations of the Corporation. This report presents the results of our audit, which was conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS).

Based on our audit, we found the following issues that the management should address:

  1. Outdated risk management procedure and no central monitoring of enterprise-wide

    risks;

  2. Procurement Manual remains in draft since 2018 & does not contain procedures for

    procuring fuel & lubricants; and

  3. Inconsistent documentation of minutes of meetings of the Board Committee for Risk

    and Audit.

Printed copies of Report 2022-04 are also available at the ONPA located in Palikir, Pohnpei.

PDF of ONPA Press Release #2022-06

SAI FSM National releases report on the Renewable Energy Development Project

12 July 2022

Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) releases its final reports on the Financial Audit of the Financial Statements for Asian Development Bank (ADB) Renewal Energy Development Project (REDP) - Grant Number 0680-FSM(SF).

This is to announce the issuance of our new audit reports as the result of our audit of the financial statements of the ADB project mentioned above for the period December 03, 2019 to September 30, 2021.  This audit was conducted in accordance with the Generally Accepted Government Auditing Standards (GAGAS). 

View the full reports and communication below:

Auditing Financial Statements and Independent Auditors’ Reports

Communication to those charged with Governance

Management Letter

Printed copies are also available at the ONPA located in Palikir, Pohnpei.

PDF of ONPA Press Release #2022-05

SAI FSM National releases inspection report on the Anti-Human Trafficking Victims' Shelter

24 June 2022

Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) releases Inspection Report No. 2022-02, titled “SELECTION AND PROJECT IMPLEMENTATION OF THE ANTI-HUMAN TRAFFICKING VICTIMS’ SHELTER IN POHNPEI STATE WAS FOUND WITH ISSUES OF NON-COMPLIANCE AND TRANSPARENCY”.

We carried out this inspection following an anonymous complaint received at our office. 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 the following issues pertaining to the victims’ shelter at Pohnpei state, including the administration and implementation of the relevant public laws PL21-42 (Victim Shelter and Services) and PL21-185 (Build Anti-Trafficking Shelters in Pohnpei, Yap and Kosrae) as appropriated by the FSM Congress.

The inspection disclosed the following findings:

  1. Location of the victims’ shelter in Pohnpei State does not promote confidentiality and safety;

  2. Questions costs worth $48,476.98 relating to victims’ shelter

  3. Allottee did not sufficiently describe in detail the plan for implementing and sustaining the AHT shelter; and

  4. DOJ did not complete the bidding process that it started and was not transparent in selecting the final contractor.

Copies of the full report are also available at the ONPA office in Palikir, Pohnpei.

PDF of ONPA press release #2022-03

PASAI 30th Governing Board meeting

27 June 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 30th Governing Board meeting online on 23 June 2022. Sairusi Dukuno, Acting Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, reported on the progress of work in achieving the PASAI Strategic Plan 2014–2024 up to 31 May 2022. She focused on activities performed from March to May under each strategic priority area including the following:

  • advocacy for SAI independence at the regional level

  • progress on this year’s Accountability and Transparency study

  • the final review of the audit issues report project

  • progress of the financial statements of governments audits and others to advance audit quality

  • internal quality assurance process underway for the Performance Measurement Framework (PMF) assessment of SAI Palau and

  • various contributions to international meetings, fora, webinars and the CAROSAI Congress.

The Governing Board discussed the operational plan for the coming financial year. The plan and its proposed budget were both approved.

Agenda items also included an update on the status of the 23rd PASAI Congress, expected to take place predominantly in-person for the first time in four years, in Palau next February.

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 Kina Peter (Public Auditor of the Northern Mariana Islands) and the Secretariat recognises her 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

PDF version of this media release

Partnership delivering public finance management training

28 April 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) and the United Nations Development Programme (UNDP) are partnering to provide public finance management (PFM) refresher training to Pacific public auditors.

Forty-one participants (25 female, 16 male) from seven supreme audit institutions (SAIs) in the Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Yap, Samoa, Solomon Islands and Vanuatu have registered to participate in two, part-day workshops from 28 to 29 April 2022.

The course is for junior staff who might never have had the opportunity to learn about the basic principles of PFM and the more senior staff who would like to reflect on their past engagement with the budget cycle and how their SAI fits in it.

The online training will cover how SAIs’ audit work interacts with the frameworks, institutions and processes of the PFM system with a specific focus on oversight and accountability, entry points and rationale.

PASAI Chief Executive, Esther Lameko-Poutoa said, “This course will give participants an introduction to the basic principles of PFM which would be useful in designing appropriate audit methodology when auditing the financial statements of government including the independent external scrutiny of government expenditure in line with the budgets approved by parliaments.”

UNDP Team Leader for Effective Governance, Revai Makanje Aalbaek, added, “Public finance is often an intimidating term and actors outside the ministries of finance tend to assume they lack legitimacy when engaging on the topic.

“Understanding how oversight agencies such as the Auditor General fits into the frameworks and processes is a first step to build confidence of the auditors to engage throughout the cycle of the budget.

“The Public Finance Modules were developed by UNDP to ensure that all stakeholders are equipped with the basics and see where their technical contribution fits,” she said.

The course is organised by the UNDP Strengthening of Public Finance Management and Governance in the Pacific (PFM) Project, which aims to strengthen oversight over public financial management in the Pacific region though improving the budgetary scrutiny, public financial oversight and accountability capacities of parliaments, SAIs and civil society within the region, aligning with international public financial oversight and accountability standards, and fostering citizen engagement and oversight.

This PFM Project is funded by the European Union and implemented by UNDP in collaboration with PASAI and the Pacific Islands Association of Non-governmental Organisations (PIANGO).

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

PDF version of this media release

SAI Papua New Guinea develops Strategic Plan with external stakeholder input

8 April 2022

On Wednesday 6 April 2022, the Auditor-General’s Office (AGO) of Papua New Guinea hosted its key external stakeholders at a planning workshop.

The workshop was arranged as part of a strategic planning project co-funded with the Pacific Association of Supreme Audit Institutions (PASAI). External stakeholder views had not informed previous strategic plans.

The Auditor-General of Papua New Guinea, Mr Gordon Kega, opened the session and later remarked how useful it was.

“The workshop was great opportunity for us to get to know some of our key stakeholders better, and for those with an interest and influence in PNG to discuss the challenges faced by our office,” he said.

Attendees included the Secretary of the Public Accounts Committee, the Chair of the Independent Commission Against Corruption, and representatives from Transparency International, the Papua New Guinea Council of Churches, top tier audit firms, the Australian High Commission Papua New Guinea, audited entities and local research institutes.

Participants in the half-day workshop discussed what they saw as the primary value of the AGO and what can be done to support the AGO to have a greater impact.

Workshop participants in discussion

PASAI 29th Governing Board meeting

7 March 2022

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 29th Governing Board meeting online on 4 March 2022. Grant Hehir, Auditor-General Australian National Audit Office (ANAO) and past Chair of the PASAI Governing Board chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, outlined work aligned to PASAI’s five Strategic Priorities that had occurred since the last meeting. Her report included progress on the operational plan, Secretariat operations and a financial report outlining programme spend and other expenditure till date.

Members of the Governing Board received an update on the Accountability and Transparency Study and on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements. A review of existing PASAI policies was also completed, with the Chief Executive presenting any changes to existing policies.

The Governing Board celebrates International Women’s Day 2022

The Governing Board expressed their support for the upcoming International Women’s Day 2022 (8 March) and their ongoing commitment to promoting gender equality and equal employment opportunities in the Pacific region. In support of the Secretariat’s social media campaign, Board members adopted a crossed armed stance in conjunction with the 2020 theme #breakthebias.

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

PDF version of this media release

SAI FSM National releases inspection report on CFSM–Pohnpei public projects for Sokehs Municipality

2 February 2022

Palikir, Pohnpei: The Office of the National Public Auditor (ONPA) announces the release of Inspection Report No. 2022-01, titled “VALUE FOR MONEY AND THE INTENTION OF THE LAW ARE NOT ACHIEVED DUE TO NON-COMPLIANCE AND INEFFECTIVE OVERSIGHT OVER CFSM PUBLIC PROJECTS AT SOKEHS MUNICIPALITY”

Below are the two (2) FSM Congress funded public projects that we inspected:

  1. Sokehs Municipal Government Retaining Wall
    a. Public Law 20-125 of September 22, 2018 to appropriate, among others, $54,500 for the above project; [Allottee: Secretary, FSM Department of Transportation, Communication & Infrastructure]
    b. Public Law 20-178 of April 11, 2019 to appropriate, among others, an additional $40,000 for the same project above; [Allottee: President, FSM]

  2. Sokehs Municipal Government Community Water Projects
    a. Public Law 20-141, of October 26, 2018 to appropriate, among others, $20,000 for the above project. [Allottee: Chief Magistrate, Sokehs Municipal Government]

The FSM Department of Finance & Administration (DoFA) was responsible for the allotment of funds and processing of disbursements.

ONPA carried out this inspection following a written request from the Honorable Speaker Albert Johnny, 10th Sokehs Municipal Council who expressed his concerns on the unsatisfactory completion of the two projects. We found funds being wasted and/or subjected to issues of oversight and compliance, which led to the abandoned Water System Project in Pohras, Sokehs and the tilted Retaining Wall situated next to the Sokehs local Municipal Government compound. Below is the summary of our findings:

(i) Incomplete planning and changing orders for the Sokehs Retaining Wall Project resulted in the increase of an initial contract award of $48,392.80 to $94,500;
(ii) Questioned costs of $17,824.61 is due to lack of proper planning and oversight for the Community Water Project; and
(iii) Payment requests for the Sokehs Retaining Wall project were not authorized by the Allottee as required by the FMR.

Our inspection was conducted in accordance with the Quality Standards for Inspections and Evaluations issued by the Council of the Inspector Generals on Integrity and Efficiency (CIGIE) in the US federal government.

Copies of the full report are also available at the ONPA office in Palikir, Pohnpei.

PDF of ONPA press release #2022-02

Timeline met on the completion of the single audits for the FSM National and State governments for FY 2020

10 January 2022

Palikir, Pohnpei: The Office of the National Public Auditor (ONPA), through this press release statement is pleased to inform that the Single Audits for the FSM National and State Governments for the fiscal year 2020 have been completed as of December 31, 2021.

The audits, which are conducted annually are a requirement of the Amended Compact Agreement between the United States of America and FSM. The timeline for completion of audits for each fiscal year is on June 30th each year, or nine (9) months after the end of each fiscal year. However, due to the Coronavirus pandemic, the due date of audits for the fiscal year 2020 was extended to December 31, 2021.

The Heads of the Finance Departments for the primary governments as well as the chief executives and their chief financial officers for the component units, were ably responsible for the preparation of financial reports, internal controls and compliance that facilitated the audits’ completion on schedule.

The Public Auditor commends the management for all the FSM single audit entities and the independent CPA firm (Deloitte & Touche) for executing their responsibilities and ensuring that the FSM Governments meet the timeline for the completion of single audits as it is a crucial requirement of the Amended Compact.

You can access all the single audit reports.

PDF of ONPA press release #2022-01

PASAI 28th Governing Board meeting

29 November 2021

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 28th Governing Board meeting online on 26 November 2021. Ajay Nand, Auditor-General of Fiji and Chair of the PASAI Governing Board, chaired the meeting.

Esther Lameko-Poutoa, Chief Executive PASAI, outlined work aligned to PASAI’s five Strategic Priorities that had occurred since the last meeting. Her report included:

  • recent SAI independence workshops for SAIs FSM National, Guam, the Marshall Islands, Papua New Guinea, Samoa and Solomon Islands to inform, encourage and promote possible avenues to address gaps in independence,

  • continued work to improve the quality and timeliness of Financial Statements of Government audits with the challenges of both addressing audit backlogs and completing current audits with COVID-19 disruptions,

  • progress on SAI Performance Measurement Framework (PMF) assessments noting the completion of the report for SAI Northern Mariana Islands, and

  • recruitment of a pool of technical advisers to build SAI capability and set up best-practice procedures across the PMF’s broad domains.

Members of the Governing Board created a subcommittee to consider and approve a theme and countries of focus for the fourth PASAI Accountability and Transparency Study in 2022.

The Governing Board agreed to an investment in an auditing software upgrade for some SAIs in the region.

Agenda items also included an update on the implementation of the Monitoring, Evaluation and Reporting Framework to meet external and internal reporting requirements.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand, together with the Board and the Secretariat, celebrated the enhancement of SAI Tonga’s independence with recent amendments to the Constitution of Tonga. He acknowledged the hard work of Sefita Tangi, Auditor-General of Tonga, and Tiofilusi Tiueti, Director Technical Support PASAI, for their sustained contributions in achieving this milestone.

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

PDF version of this media release

Final chapter of comprehensive financial audit support programme starts in the Pacific

5 November 2021

Auckland, New Zealand: PASAI and the INTOSAI Development Initiative (IDI) today commence a final round of workshops to enhance financial audit capabilities in the Pacific region.

Two senior auditors from the supreme audit institution (SAI) in Samoa will participate in online workshops from 5 to 6 and 8 November 2021. Ten staff (four female, six male) from the SAI in Tonga participated in similar workshops from 13 to 15 September 2021.

The workshops are part of a six-month programme of capability-building support to conduct Financial Statements of Government (FSG) audits in accordance with the International Standards of Supreme Audit Institutions (ISSAIs).

Staff from SAIs in Fiji, Kiribati, Papua New Guinea, Solomon Islands, Tuvalu and Vanuatu participated in earlier rollouts of this programme.

IDI Senior Manager, Karma Tenzin, will again facilitate the workshops supported by PASAI Director Technical Support, Tiofilusi Tiueti.

Mr Tenzin explained, “The intervention will utilise PASAI resources and our Financial Audit ISSAI Implementation Handbook to adapt ISSAI-compliant audit methodology, conduct FSG audits, support Quality Assurance (QA) review and provide ongoing virtual technical assistance”.

PASAI and IDI will jointly conduct an FSG audit QA review workshop for all eight participating SAIs in March 2022.

SAIs Tuvalu and Fiji will peer review SAIs Tonga and Samoa’s FSG audits next year, respectively. Other participating SAIs will follow the same process with each other’s audits to provide extra assurance of ISSAI compliance.

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 European Union (EU) and the United Nations Development Programme (UNDP).

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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

PDF version of this media release