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RWGEA communiqué and presentations now available

The Regional Working Group on Environmental Auditing (RWGEA) had an in-person meeting in Sydney, Australia from 9 to 11 May 2023.

You can now access (by entering your name and email address) more than 30 presentations made at the meeting. The communiqué records the common themes emerging from the presentations and discussions.

The Audit Office of New South Wales hosted the meeting and prepared the record.

Please send topic suggestions for future events or meetings to the RWGEA Coordinator, Jonathan Keate, by email to Jonathan.Keate@oag.parliament.nz.

Related media release: Global environmental goals spur Pacific auditors to meet in Sydney

ClimateScanner project presentation

RSVP for Strengthening collaborative efforts with media webinar

The media play a critical role in effective national integrity systems which support good governance, transparency and accountability. The media can reveal performance failures, fraud, corruption, highlight good practice and promote public accountability.

On Thursday 20 July at 1.30pm (NZT) the Office of the Auditor-General of New Zealand will hold a webinar exploring the value of strengthening collaborative efforts between supreme audit institutions (government audit offices, or “SAIs”) and the media. The panellists will be:

  • Barbara Dreaver, Pacific Correspondent, One News, TVNZ.

  • Georgina Kekea, Pacific Anti-Corruption Journalist Network, Editor of the Tavuli Television News, and President of the Media Association of Solomon Islands.

  • Lydia Lewis and Koroi Hawkins, Pacific Correspondents, Radio New Zealand.

  • Satrunino Tewid, Public Auditor of Palau and Chair of PASAI.

This is the second webinar in a 2023 series on building strong national integrity systems in the Pacific region. Leveraging the recent findings in PASAI’s Accountability and Transparency Report, this series is intended to provide a forum for those with a stake or role in such systems in the Pacific, to share knowledge and expertise.  

To register, email international@oag.govt.nz by 15 July 2023. We encourage you to forward this invitation to those you think may be interested in the event.

Government auditing improvements mapped out in Tuvalu during PASAI visit

Funafuti, Tuvalu: Senior representatives from the Pacific Association of Supreme Audit Institutions (PASAI) spent five days in Tuvalu’s capital last week to, among other things, plan how they can support the Office of the Auditor-General (OAG) with its audit capabilities in the coming 2023–2024 financial year.

PASAI Chief Executive, Esther Lameko-Poutoa, and Programme Director, Sinaroseta Palamo-Iosefo, also met Auditor General, Imase Taai Kaunatu, in person to discuss the progress and implementation of the OAG’s independence strategy. 

Having met with other senior leaders in person, Ms Lameko-Poutoa reflected, “Tuvalu has passed legislation providing financial and organisational independence to the OAG but its implementation remains a challenge.

“It’s clear from our dialogue with various government officials they are in support of implementing SAI independence for better governance and public financial management.”

A previous Performance Measurement Framework (PMF) assessment of the OAG identified scope for improvement in the formalisation of its internal governance policies, procedures and practices. Ms Palamo-Iosefo worked with the OAG to plan the review of its documentation.

The OAG performs audits of Tuvaluan government agencies in accordance with the International Standards of Supreme Audit Institutions (ISSAI). PASAI used the ISSAI Compliance Assessment Tool (iCAT) to review the OAG’s performance audit practices and documented its processes and methodologies.

Ms Palamo-Iosefo said, “We discussed avenues to address gaps identified in both the iCAT review and a recent quality assurance review of the OAG’s financial audits.”

Mses Lameko-Poutoa and Palamo-Iosefo met with Finance Secretary, Taufia Patolo, and Ministry of Finance staff who prepare the financial statements of government (FSG), which are the accounts audited annually by the OAG.

They also met the Acting Clerk of the Legislative Assembly and members of the parliament’s Public Accounts Committee to convey the importance of pursuing the OAG’s independence and to discuss their role in the scrutiny of the audited FSG, audit recommendations and the follow-up process.

In meeting the Chair of the Tuvalu Association of Non-Government Organisations (TANGO), Faiatea Latasi, and a member of TANGO’s Board, the PASAI team promoted the OAG’s role in strengthening Tuvalu’s public finance management, advocated for the importance of SAI independence in fulfilling this role and sought TANGO’s support with the OAG’s pursuit for independence.

Before returning to the PASAI Secretariat office in Auckland, Mses Lameko-Poutoa and Palamo-Iosefo also made a courtesy visit to the Acting Australian High Commissioner, Antony Walter, and New Zealand Ministry of Foreign Affairs and Trade (MFAT) Senior Development Programme Coordinator, Belinda Malaefou, both stationed in Funafuti.

PASAI acknowledges the support of 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

PASAI Chief Executive, Esther Lameko-Poutoa, presenting to staff of the Office of the Auditor General, Tuvalu

PASAI Programme Director, Sinaroseta Palamo-Iosefo, delivering a presentation on Human Resource Management

Left to right: Acting Clerk to Parliament, Lakaga Uniuni; Auditor General, Imase Taai Kaunatu; PAC Member, the Hon Monise Laafai; PASAI Chief Executive, Esther Lameko-Poutoa; and Programme Director, Sinaroseta Palamo-Iosefo

Left to right: Auditor General, Imase Taai Kaunatu; Finance Secretary, Taufia Patolo; PASAI Programme Director, Sinaroseta Palamo-Iosefo; and Finance Assistant Secretary, Asau Leauma

Twenty-one Pacific Island government audit office staff in Fiji for improved financial auditing

Suva, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) is jointly providing in-person training to Pacific Island auditors to perfect the financial audits they perform on whole of government accounts.

Twenty-one staff (15 female, six male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, Kiribati, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu are participating in the five-day, face-to-face workshop from 5 to 9 June 2023.

Senior Manager from the INTOSAI Development Initiative, Karma Tenzin, and PASAI programme directors, Meresimani Vosawale-Katuba and Susana Laulu, are facilitating the programme focused on ensuring participating member SAIs can sustainably plan, execute and report on their government audits in accordance with international standards.

Following recent revisions to quality control standards for SAIs, PASAI Chief Executive, Esther Lameko-Poutoa, explained, “We expect this workshop will enable participants to design and implement bespoke systems of audit quality management with a focus on financial audits of governments.”

This training is part of a programme of capability-building support to conduct Financial Statements of Government (FSG) audits in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) that started in 2020.

Programme participants have since conducted FSG audits and performed quality assurance (QA) reviews on each other’s work.

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

PASAI 34th Governing Board meeting

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) held its 34th Governing Board meeting online on 2 June 2023. Sairusi Dukuno, Acting Auditor-General of Fiji and Immediate Past Chair of the PASAI Governing Board, chaired the meeting.

John Ryan, Secretary-General PASAI and Auditor-General of New Zealand attended along with most other board members, PASAI Secretariat staff and representatives from the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and the Australian Department of Foreign Affairs and Trade (DFAT).

Esther Lameko-Poutoa, Chief Executive PASAI, presented a comprehensive operational plan for the coming financial year. The Governing Board approved the plan and its proposed budget.

Members discussed at some length the recommendations from a draft independent evaluation of PASAI’s delivery against its current strategic plan. They also continued work on the development of a vision, mission and values to guide new priorities in its next strategic period.

The Secretariat expresses its gratitude to the Governing Board members for their ongoing assistance and acknowledges MFAT and DFAT 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

Navigating towards better public financial management after PASAI visits Papua New Guinea

Port Moresby, Papua New Guinea: Senior representatives from the Pacific Association of Supreme Audit Institutions (PASAI) spent five days in Port Moresby last week to help advance productive relationships between the Auditor-General’s Office (AGO) and other Papua New Guinean government agencies.

PASAI Chief Executive, Esther Lameko-Poutoa, and recently appointed Programme Director, Susana Laulu, met Auditor-General, Gordon Kega, in person for the first time to discuss how PASAI can support the AGO with its audit capabilities.

The AGO made arrangements for PASAI staff to meet with the parliament’s Public Accounts Committee (PAC) and its Secretariat to discuss the scrutiny of the audited financial statements of government, audit recommendations, the follow-up process and the importance of pursuing the AGO’s independence.

Regarding audit office independence, Ms Lameko-Poutoa said, “We have identified scope for legislative reform to improve the financial and operational independence of the AGO and to protect its staff.

“We will continue to advocate for such prerequisites of a functional public financial management system in Papua New Guinea, as we do in the nations of all our member offices.”

The AGO has an audit backlog of the government’s financial statements. PASAI staff and senior AGO officers met with staff from the departments of Finance and Treasury, committing to complete these outstanding audits as a priority and collaborate to ensure the timeliness of future audits.

The visit coincided with the online launch last week of PASAI’s fourth report in its Transparency and Accountability series. The Chief Executive of Transparency International, Arianne Kassman, participated in the launch as a webinar panellist and expressed the importance to civil society of the AGO being able to produce timely audit reports and make them publicly available.

Ms Lameko-Poutoa was positive some important institutional relationships had been established during the visit saying, “We succeeded in conveying to key stakeholders in parliament and the public sector how important it is for the people of Papua New Guinea that the AGO is able to fulfil its mandate.”

Through the Australian Department of Foreign Affairs and Trade’s (DFAT) Institutional Partnership Programme, a senior advisor from the Australian National Audit Office (ANAO) is currently deployed to the AGO. She was instrumental in coordinating the week of meetings and presentations while planning how PASAI can complement the existing twinning relationship ANAO has, to better support the AGO.

Mses Lameko-Poutoa and Laulu also made a courtesy visit to the New Zealand High Commissioner, Pete Zwart, stationed in Port Moresby.

PASAI acknowledges the support of the New Zealand Ministry of Foreign Affairs and Trade (MFAT) and 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

PASAI Programme Director, Susana Laulu; Advisor to Auditor General, Meegan Reinhard; Transparency International Papua New Guinea Chief Executive Officer, Arianne Kassman; and PASAI Chief Executive, Esther Lameko-Poutoa

With senior representatives from the Auditor-General’s Office and members of the PAC, including the Hon Richard Masese, Chairman of the Public Accounts Committee; and Gordon Kega, Auditor General (fifth and sixth from left, respectively)

With AGO’s financial auditors and senior representatives of the departments of Finance and Treasury

With the New Zealand High Commissioner, Pete Zwart 

2023 Accountability and Transparency Report now available

Our fourth Accountability and Transparency Report focuses on the effectiveness of the work of Pacific SAIs. It also draws together how SAIs contribute to the public financial management (PFM) system in which SAIs are operating and, in turn, the impact of that system on the SAIs themselves.

We highlight the achievements of Pacific SAIs over recent years in improving the lives of people in the region and in helping to improve the performance of the public sector that serves them. These achievements are more significant because of the difficulties caused by COVID-19 and a range of challenging environmental and political events.

In the face of these challenges, SAIs are becoming increasingly strategic in their approach to influencing positive change to improve governance, accountability, transparency and integrity in the PFM system of their countries.

We hope the report’s examples will encourage our member SAIs to try things that have worked well for their peers. In publishing this report we also seek the continued support of those who can help strengthen the PFM system for the benefit of all people in the Pacific.

 
 

PASAI director visits Saipan

Saipan, Commonwealth of the Northern Mariana Islands: Guam-based programme director for the Pacific Association of Supreme Audit Institutions (PASAI), Doris Flores Brooks, visited Saipan last week on an advocacy and knowledge-sharing mission.

The primary purpose of Ms Flores Brooks’ trip was to explain to the staff at the Office of the Public Auditor for the Commonwealth of the Northern Mariana Islands (CNMI) how PASAI can help improve its capabilities.

Ms Flores Brooks, who was herself formerly the Public Auditor of Guam, made a presentation to the Temporary Public Auditor, Dora I Deleon Guerrero, and other audit staff on the independent performance assessment of their office. The office’s assessment indicated its performance audit standards, quality management and results stood out as strengths.

However, high staff turnover at the office since the baseline assessment took place made it especially opportune to familiarise staff with the report and discuss how PASAI’s programme of work can address the gaps it identified. With a strategic plan now in place, the office is committed to tracking its progress against the report.

Such assessments have been completed for all 20 member offices who are beneficiaries of PASAI’s programmes and were done using the internationally recognised Performance Measurement Framework (PMF).

In the CNMI, the Public Auditor’s duties include investigating possible cases of fraud, waste and abuse of public funds. As such, Ms Flores Brooks met with the office’s investigators as well.

Advocacy is one of PASAI’s strategic priorities, so while in Saipan Ms Flores Brooks made courtesy visits to senior government officials to promote the importance of actioning recommendations made by the Office of the Public Auditor and maintaining its overall independence.

Among those she met were Lieutenant Governor, the Honourable David M Apatang; Senate President, Edith DeLeon Guerrero; and newly confirmed Secretary of Finance, Tracy Norita.

According to Ms Flores Brooks, the majority of government employees in CNMI are working reduced hours due to an austerity programme recently implemented by the Governor.

“I was able to share insights that the Government of Guam went through when it too was faced with dire economic conditions,” 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:

Doris Flores Brooks, Programme Director (North) PASAI
E: Doris.FloresBrooks@pasai.org P: +64 9 304 1275

PDF version of this media release

PASAI Programme Director, Doris Flores Brooks (fourth from left), with staff from the Office of the Public Auditor for the Commonwealth of the Northern Mariana Islands

Ms Flores Brooks and Temporary Public Auditor, Dora I Deleon Guerrero with Lieutenant Governor, the Honourable David M Apatang

With Senate President, Edith DeLeon Guerrero

With Secretary of Finance, Tracy Norita

Global environmental goals spur Pacific auditors to meet in Sydney

Sydney, Australia: The Pacific Association of Supreme Audit Institutions (PASAI) has gathered heads of government audit offices from across Australasia and the Pacific Islands for the 11th meeting of the Regional Working Group on Environmental Auditing (RWGEA).

The Audit Office of New South Wales is hosting the event from 9 to 11 May 2023 which will reflect themes that relate to the United Nations’ Sustainable Development Goals (SDGs) 13 to 15, summarised as Climate Action, Life Below Water and Life On Land.

Dr Vivi Niemenmaa, Secretary-General of the international working group above the RWGEA, is attending from Finland in person to facilitate training on environmental performance auditing.

PASAI Chief Executive, Esther Lameko-Poutoa, is using the event to better understand the needs of member offices who will likely be including environmental issues in their audit plans.

Ms Lameko-Poutoa emphasised the regional significance of the meeting saying, “Climate change disproportionately affects small island states in the Pacific.

“An upcoming global cooperative audit of climate change adaptation actions presents an opportunity for our members to make a meaningful contribution to addressing this international issue.”

Attendees of the gathering will also hear from expert speakers on the topics of auditing threats to biodiversity and government responses to climate risk.

Lead Partner at Deloitte and Worimi man, Professor Deen Sanders OAM, will present on using Indigenous knowledge to inform an understanding of climate and biodiversity.

Attendees will also be able to participate in practical workshops to scope potential environmental/climate change audits.

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

Thirteen Pacific Island government audit office staff on path to becoming HR champions

Suva, Fiji: The Pacific Association of Supreme Audit Institutions (PASAI) in collaboration with the Swedish National Audit Office (SNAO) are building the human resource management (HRM) capabilities of staff from Pacific Island government audit offices.

Thirteen staff (10 female, three male) from nine supreme audit institutions (SAIs) in Fiji, FSM National, FSM Pohnpei, Guam, Kiribati, the Marshall Islands, Tonga, Tuvalu and Vanuatu have gathered in Suva, Fiji for the first of six modules in this HR Champions programme.

In this eight-day, face-to-face workshop from 2 to 11 May, programme facilitators will introduce participants to HRM processes and international good practices in a way that is relatable to their local contexts.

Recent SAI Performance Measurement Framework assessments identified that most SAIs are not well-resourced to coordinate and manage human resource issues ranging from recruitment, appraisal and staff well-being to professional development and training.

This programme aims to create a group of staff capable of supporting their own SAIs in a self-sustaining model, minimising a reliance on external expertise for HR support.

The programme facilitators include senior advisors from SNAO, Ingela Ekblom and Carolina Bjerström, and PASAI Director Practice Development, Sinaroseta Palamo-Iosefo.

Ms Palamo-Iosefo expressed confidence in the programme’s foundations, saying, “We have already worked with the HR experts at the Swedish National Audit Office to support nine SAIs in the region to develop their own HR strategies and operational plans.

“By requiring participants to devote about 20 per cent of their working time to programme lectures and assignments after the first in-person module, we will support staff who are committed to becoming regional HR resources in the longer term.”

The programme will make use of PASAI’s revised HR Guide and is expected to finish in 2024.

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

PDF version of this media release

New Samoa-based director joins Secretariat

Auckland, New Zealand: The Pacific Association of Supreme Audit Institutions (PASAI) has welcomed accomplished auditing and accounting professional, Faiane Susana Laulu, to its Secretariat team.

As a Programme Director at PASAI, Ms Laulu will be focusing on having member audit offices in the Pacific deliver high-quality audits on a timely basis.

Ms Lalau has been undertaking a comprehensive induction at the Secretariat’s office in Auckland since 24 April but from next week will be primarily based in her home of Samoa.

For the last nine years Ms Laulu was the Chief Executive Officer of the Development Bank of Samoa. She has been instrumental in implementing positive changes to improve and enhance the capacity and performance of the Bank to advance sustainable economic and social development for Samoa.

She has also previously worked in an international chartered accounting firm conducting audits of the private sector, international companies and public sector entities.

Ms Laulu holds a Master of Business Administration from the University of New England and a Bachelor’s degree in accounting and financial management from the University of the South Pacific. She is a member of the Samoa Institute of Accountants and the Institute of Public Accountants Australia.

PASAI Chief Executive, Esther Lameko-Poutoa, is pleased to have Ms Laulu join the Secretariat staff.

“Susana brings more than 20 years of experience in auditing, financial management, governance, banking, public policy, business strategy and related disciplines to PASAI,” 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).

Susana Laulu (third from left) with the Secretariat’s Auckland-based staff

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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

RSVP to attend launch of PASAI's Accountability and Transparency study report

The PASAI Secretary-General (and Controller and Auditor-General of New Zealand), John Ryan, will launch our fourth study of accountability and transparency issues and risks in the Pacific region with a webinar from 1.30 to 2.30 pm (New Zealand time) on Thursday 18 May 2023.

The webinar will explore the key findings from this study and will feature guest panellists discussing the value civil society organisations (CSOs) bring to the effective function of the public financial management system, and particularly, to the work of supreme audit institutions in the Pacific.

Panellists will talk about ways their organisations complement the work of government integrity agencies and provide examples of actions they have taken.

Panellists include:

  • Arianne Kassman, Chief Executive, Transparency International, Papua New Guinea

  • Emeline Siale Ilolahia, Executive Director, Pacific Islands Association of Non-Governmental Organisations (PIANGO)

  • Satrunino Tewid, PASAI Chair and Public Auditor of Palau

Participation will be encouraged during a question and answer session after these presentations..

If you would like to attend please RSVP to international@oag.parliament.nz by 15 May.

We encourage you to forward this invitation to those you think may be interested in this event.

SAI FSM National releases report on government's potential liability in $9.5 million lawsuit

The Office of the National Public Auditor (ONPA) Releases Inspection Report on the $9.5 million initially booked by the Department of Finance & Administration as the Government’s Liability in a Lawsuit Involving a Contractor for Road Projects in Chuuk State.

We have completed our Inspection on the $9.5 million based on a request from the FSM Congress per Congressional Resolution No. 22-194: To request the Office of the National Public Auditor to audit the accounts, books, and other financial records of the Department of Finance and Administration in regards to the $9,500,454 reserved by the Department of Finance and Administration in Fiscal Year 2019 to cover the potential National Government liability in FSM v. Pacific International, Inc., Civ. Case No. 2014-46, Appeal Case No. P12-2021. We conducted this Inspection in accordance with the Council of the Inspectors General on Integrity and Efficiency Quality Standards for Inspection and Evaluation (QSIE) and also included reviews of journal entries and their supporting documents and interviews of key officials to obtain sufficient, appropriate evidence to provide a reasonable basis for our conclusions.

Based on our objective, we concluded that the $9.5 million initially booked in 2019 to cover the potential National Government liability in Civil Case No. 2014-46, Appeal Case No. P12-2021 was an adjusting journal entry to reduce the Fund Balance and to set up a related liability based on the legal representation from the Department of Justice. The arbitration was completed and the final award was reduced to $6 million, thus another adjusting journal entry was posted to increase Fund Balance and reduce liability by $3.5 million. The National Government’s debt of $6 million remained unpaid as of the date we issued this final Inspection Report. No cash was reserved as a result of such transactions.

Audit Report No 2023-02

For more information contact: Email: info@fsmopa.fm; Phone: (691)320-2862/3; Facebook: https://www.facebook.com/fsmpublicauditor

Article XII, Section 3 of the F.S.M Constitution and Title 55, Chapter 5 of the FSM Code authorized the Public Auditor to direct a broad, comprehensive program of auditing within the National Government.

Media Release No. 2023-02

Mālō ‘aupito, grandfather of PASAI

The media has recently reported that the Hon Rev Dr Pōhiva Tu’i’onetoa died in the United States on 18 March 2023. The former Prime Minister of Tonga became known as the grandfather of PASAI for his long involvement with the association.

Dr Pōhiva was appointed the pro tem Secretary-General of the Heads of Audit Offices in the South Pacific when Tonga hosted the group’s conference in 1985. The South Pacific Association of Supreme Audit Institutions (SPASAI) was founded in 1986 as a regional working group of INTOSAI. Dr Pōhiva was officially appointed as the Secretary-General of SPASAI at its first Congress in 1988, holding the role until 1994. The association changed its name to PASAI after its 2008 Congress, having expanded its membership to jurisdictions in the North Pacific as well. He later served as the Chair of PASAI’s Governing Board.

Over a 33-year tenure as the Auditor General of Tonga, Dr Pōhiva championed the independence of his office as being in the broader national interest. The Tonga Office of the Auditor General now serves as regional inspiration for its independence.

While serving as Prime Minister of Tonga, Dr Pōhiva participated in PASAI’s 33rd Congress in 2021 by contributing a video presentation. In it he said, “I continue to be appreciative of the work of SAIs in advocating for good governance, ensuring greater accountability and increased transparency.

“There’s no question of the significance and importance of the work of SAIs in holding the government accountable to its citizens. That is an undisputed role for SAIs which we should continue to enhance and modernise.”

Reflecting on Dr Pōhiva’s extraordinary legacy to the regional public audit community, the PASAI Secretariat is saddened by news of Dr Pōhiva’s passing and is thinking of his family members at this time. In memory of him, we say, “Mālō ‘aupito,” (Thank you very much).

Peer review team reviews works of SAI Chuuk

The Peer Review Team consisting of auditors Mr. Satrunino Tewid, Acting Public Auditor from the Office of the Public Auditor, Republic of Palau; Ms. Elizabeth M. Jonah, Staff Audtior II, Office of the Public Auditor, Kosrae State; and Ms. Dilrae U. Mechol, Junior Auditor II, Office of the Public Auditor, Republic of Palau; completed a peer review of the Office of Chuuk State Public Auditor (OCPA).

The peer review team reviewed the procedures comprising the internal quality control system of OCPA if adequate and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards issued by the Comptroller General of the United States and applicable legal and regulatory requirements.

According to the opinion of the peer review team, the internal quality control system was adequately designed and operating effectively. The office received a rating of “pass” in the review. A sample of audit engagements that were reviewed was the completed engagements during the period October 1, 2017 to September 30, 2020.

Copies of the peer review reports were also directly issued to Honorable Alexander R. Narruhn, Governor; Honorable Arno H. Kony, President of the Senate 16th Chuuk State Legislature; and Honorable Lester Danny Mersai, Speaker of the House of Representatives 16th Chuuk State Legislature.

PDF of OCPA press release 2023-01

Peer review results

Response of the Public Auditor

Invitation to IMPACT 2023

The Australasian Council of Auditors-General (ACAG) welcomes the attendance of PASAI member staff at the biennial International Meeting of Performance Audit Critical Thinkers (IMPACT) 2023.

When: Wednesday 19 April 2023 to Thursday 20 April 2023
Time: 9.00 am to 5.00 pm
Where: The Hotel Realm, Canberra, Australia
Website: https://cis.eventsair.com/impact-2023-conference
Pricing: $1,000.00 AUD (includes admission to the two days of the conference and formal dinner event)
Contact: impact.conference@anao.gov.au                     

Conference background

This year, the Australian National Audit Office in collaboration with the Australian Capital Territory Audit Office are co-hosting the conference.

The IMPACT conference is held biannually, with attendance generally from performance auditors, integrity agencies and the broader public sector. This will be the fourth conference since inception. The event was last held in person in Sydney in 2018 and attracted 175 attendees, including international delegates from Europe, North America and the Asia Pacific region.

The overarching theme of IMPACT 2023 will be ‘The Auditor of the Future’ with two sub themes: technology as a tool; and technology and the impact on the auditor.

  • What are the top challenges faced by audit institutions as they adapt to this new technology-driven future?

  • How can audit institutions make better use of big data, analytics, and artificial intelligence in its work?

The conference will aim to explore the exponential rate at which technology is developing and its effect on the future of audit. Tomorrow’s auditors will need to be technologically savvy and adapt to the changes in business models to execute high quality audits and continue to service the public and Parliament.

Another emerging area of focus is ethics in the delivery of government programs. Greater scrutiny of ethical frameworks looks beyond technical compliance and towards operating within the intent of established rules and frameworks, alongside community expectations of integrity.

The exciting, two-day conference programme features insights from audit experts and leaders of the Australian public sector as well as engaging keynote speakers. This includes special guest speaker, Li Cunxin, renowned dancer, Artistic Director, known for his bestselling autobiographical novel, Mao’s Last Dancer.

Staff from nine Pacific Island government audit offices come to Vanuatu for improved financial auditing

Port Vila, Vanuatu: The Pacific Association of Supreme Audit Institutions (PASAI) is training Pacific Island auditors to perform high-quality financial audits of profit-oriented public entities.

Twenty-four senior staff (17 female, seven male) from supreme audit institutions (SAIs) in the Cook Islands, Fiji, Kiribati, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu are participating in the five-day face-to-face workshop from 13 to 17 March 2023.

PASAI programme directors, Meresimani Vosawale-Katuba and Sagar Adhau, are facilitating the programme focused on ensuring financial audits of commercial bodies comply with the requirements of international standards.

Support to improve audit capabilities in the Pacific comes from afar. The Institute of Chartered Accountants in England and Wales (ICAEW) developed a Financial Audit Manual suitable for SAIs to carry out efficient, effective and compliant audits of small to medium sized state-owned enterprises.

In an agreement with PASAI, ICAEW granted the SAIs the licence to use this manual.

PASAI Chief Executive, Esther Lameko-Poutoa, explained, “The manual provides a structured and well-tested method for performing financial audits and will help ensure SAIs conduct audits in line with international standards.”

By the end of the workshop, participants should be more capable of assessing risk, linking audit procedures to the risk assessment and collecting appropriate and relevant audit evidence to substantiate audit opinions. They will be able to train their colleagues in how to use the manual as well.

Following the workshop, PASAI will provide one-on-one online coaching sessions on request to resolve any issues while implementing their learnings. It can also assist the SAI in a quality assurance review.

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