...... 1 w Z f G ...... 3 Q ...... 5 S m ...... 6 * a f S m I f G * a ...... 7 * a ...... 9 * a “ y” . D pm B k ...... 10 a a a a a a a a a a f f f a a a a a f fa y . -G a a f a a f a y a .
- C p r- r r This year’s PASAI congress focussed on progress being undertaken by PASAI under the Pacific Regional Audit Ini a e PRAI hich seeks to build the capacity of audit ins tu ons in the region Australia through AusAI is currently the principal funder of PRAI ac i es along ith support from Ne Zealand the Asian e elopment Bank and INTOSAI
One of the main ac i es under the PRAI is the oopera e Audit Program in hich laire elly from the Australian Na onal Audit O ce ANAO has been a f a — af a a instrumental Under this program in 2009-10 ten a , F j , 30 - 4 2010 urisdic ons undertook and completed performance audits on Solid Waste Management At the 2009 PASAI ongress Auditors General from 10 Pacific Island ountries and one Territory Guam agreed on the audit ob ec e for the first coopera e performance audit carried out by PASAI members ollo ing this decision audit teams came together from each urisdic on to coopera ely plan the audit ach team returned to their urisdic ons to undertake field ork and analysis and finally came together to refine dra reports A er eight months of pro ect ork audit reports ere cleared by the respec e Auditors General To support the regional perspec e laire elly dra ed a regional o er ie report This report ill be published once all indi idual SAI reports are in the public domain
laire elly a ended the 2010 PASAI ongress to brief members on the progress of this program and to kick o ’ the second coopera e performance audit The audit topic for 2010 is Access to Safe rinking Water Auditors General from ten Pacific Islands ountries decided to par cipate This included a number of SAIs ho had par cipated in the first audit as ell as a number of SAIs ho ha e not pre iously conducted a performance audit
1.2 ANAO support for Samoa - y - 1.3 Strongim Gavman Program (SGP) brings IT Network for PNG Auditor General’s Office y J H y fl - ff - M W y y ff V y - y y y y ff y M ff y - y y - y y y y y M y y y M W K Y y y ff y y ! M W - - x y 9 H y Unisys y x M y R M y y y y i in n s n s n n y i
- 2.1 INTOSAI Working Group on Environmental Auding (WGEA): June meeng in China
-
– x 8- -
2.1.1 New guidance documents
x 8- : • - • - • - • - • - • -
2.1.2 Work Plan 2011-13
-
- : • : x U ; • ; • - - - - U K - • ; • x - ; • + +
q
K - -
2.1.3 egional u date at t e W mee ng
x K
8- - -
2.2 Tongan secondees to New Zealand
D
U ’ V q x K K Q
U ’ K U ’ K K x
. @ g.g . z +64 4 917 1544.
3.1 Key Developments
3.1.1 n y nto n v l on o t e e veness o t e e o m n e n ement ystems t m n te
-G 9
-G 9 • • -G • -G • -G • -G •
3.1.2 QAO 150 Year Celebraons
-G H H G -G B
3.1.3 Overseas Delegaon
G B G
udit -G p t t p i m t
• 8 – 3 6 • 9 – • – B – 3 • – 3 • – • 3 – - 9 H +617 3149-6011 x +617 3149-6000
4.1 Controller and Chief Auditor General - Mr Fuimaono Camillo Gafatasi Afele
The Head of State of Samoa has appointed Mr Fuimaono Camillo Gafatasi Afele as its new Auditor General, replacing Mr Tamaseu Randy Warren who held the posi on since
Mr Afele joined the Samoa Audit Office in 6 as an Audit Examiner and progressed through the ran s un l he was appointed eputy Controller and Chief Auditor in Septem er 6 rior to this, he held the posi on of Audit Consultant for 6 years
His experience o er the years has included pro iding accoun ng audi ng, nancial repor ng and in es ga on ser ices and ad ice to clients in di erent industries and sectors in Samoa He also coordinated: the update of reports to arliament the design and implementa on of the Audit Office ins tu onal strengthening project design of organi a onal structure and recruitment of sta He also assisted the Controller and Chief Auditor in the de elopment of the Mr Fuimaono C G Afele organi a onal structure, udget prepara on and monitoring
Mr Afele o tained a Bachelor of Commerce from the Uni ersity of Otago (New Zealand) in 5 and a Master of u lic olicy and Management from Monash Uni ersity (Australia) in 7 He is currently pursuing a Bachelor of aws degree with the Uni ersity of the South aci c (Fiji) He is a mem er of the New Zealand ns tute of Management ( ), Samoa ns tute of Accountants ( ) and New Zealand ns tute of Chartered Accountants ( )
He was a ached to Audit New Zealand in and was in ol ed with the audits of performance measures More recently, he was a ached to the United States Go ernment Accounta ility Office and graduated as an nterna onal Fellow of the GAO
Mr Afele is married and has a year-old daughter
6 4.2 “Farewell Tamaseu Randy Warren”
Mr Tamaseu Randy Warren term as the Controller and Chief Auditor of Samoa ended on the 4th Septem er Mr Warren was rst appointed to the posi on in for an ini al term of years and this was extended for further three terms
Mr Warren was instrumental in the changes in the Audit Office which rested on three performance dri ers: strategy, structure and sta He started with a sta of 4 and this increased o er the years, to 5 to date Mr Warren also ini ated ins - tu onal reforms of the Audit Office including the current ns tu onal strength- ening project One of the ini a es is a an e ec e succession plan which saw Mr Tamaseu Randy Warren two ey sta rising to top posi ons in the Go ernment of Samoa, one of whom is the new Controller and Chief Auditor Mr Fuimaono Camillo Afele
Mr Warren is an a id and ac e supporter of ASA regional ac i es He hosted the ASA Congress in 4 and as Chairman led a delega on of ASA Auditors General to an Audit Training to the eople s Repu lic of China in 5 Mr Warren was also a mem er of the ASA Transi onal Wor ing Group, which was in ol ed in the consulta on process during the design of the aci c Regional Audit ni a e ( RA ), and a mem er of the Go erning Board in his nal year as Controller and Chief Auditor
The ASA Secretariat ta es this opportunity to than Tamaseu sincerely for his contri u on to the Go ernment of Samoa and to the ASA region o er his term as Controller and Chief Auditor The ASA community wishes him success in his future endea ours and a well deser ed re rement
-
5.1 Solomon Islands Naonal General Elecon
Solomon Islands has a four year Parliament. Governor General, Sir Frank Kabui declared 4th August as a public holiday to enable the na on to par cipate in the a onal General lec on of the th member Parliament. Interes ngly of the old members did not retain their seats as accurately predicted the then Speaker of the Parliament, Sir Peter Kenilorea. Two prominent members of the previous government, the former Deputy Prime Minister, Mr. Alfred Fono and a former Prime Minister (of the Parliament before last), Sir Allan Kemakeza did not retain their seats. A new Member of Parliament, Mr. Danny Philip was appointed Prime Minister of a minority Government with and the opposi on 4 a er one of the government members died on the night of the celebra on of the appointment of the Prime Minister.
Sir Allan Kemakeza replaced Sir Peter Kenilorea, as Speaker of the a onal Parliament. Sir Peter Kenilorea was the rst Prime Minster of Solomon Islands 3 years ago.
Dr. Derek Sikua, the last Parliament Prime Minster who was outspoken to strengthen the Solomon Islands Audit Office is now in the opposi on. It is uncertain whether the new government will give similar support for the dra a onal Audit Office Act for tabling in Parliament.
7 2 A u Au it R p t - 2008/2009 For the rst me in many years the a onal Government submi ed the 8 accounts for audi ng within one year a er the end of the nancial year of 31 December 8 in September . With this improvement the Office of the Auditor General (OAG) was able to complete its audit of the 8 accounts within one year and issued the Audit opinion on the 8 accounts in December, . This momentum has been improved with the a onal Accounts submi ed for audi ng by une 1 . The audit of the a onal accounts is currently underway with the plan to complete and issue an audit opinion on the accounts by 31 October, 1 . The Annual Audit Report for 8 has been signed and delivered to the Speaker of the a onal Parliament by the Auditor General in early September, 1 . Sir Allan Kemakeza is yet to appoint a new Public Accounts ommi ee to deliberate on the Auditor General s reports to Parliament. 3 A u t bi ity P g A u P OAG is one of the three ins tu ons (Office of the Auditor General, Office of Ombudsman Solomon Islands and eadership ode ommission) that are supported under the Accountability Program (AP) under RAMSI/SIG Partnership Agreement. Auditor General and Deputy Auditor General par cipated in the dra ing especially of the annual plans and strategies for the AP for the next 1 months from uly 1 to une 11. 4 R uit t f P f Au it Fi i Au it A vi A new Performance Audit Advisor has been appointed to develop the capacity of the OAG to undertake performances audits. e is Mr Peter Robinson who previously spent over years in the Australian a onal Audit Officer, much of that as a Senior Director in performance audit. e was also the Team eader of the Working Group which developed the ASOSAI Performance Audit Guidelines in so his experience will be of great assistance to the Office in this developing func on. This is a key component in achieving the Auditor-General s ob ec ve of greatly improved accountability in the Solomon Islands public sector.
Recruitment for a new Financial Audit Adviser is also underway.
P vi i v t t i Au it
For the rst me, the OAG has sent teams out to undertake interim audits of Provincial Governments. In the past only a nal audit has been done but the Auditor-General decided that the conduct of interim audits, and thus visits from OAG sta twice a year, would provide greater support to the Government sta in improving their accoun ng processes and internal controls. This will also provide a be er basis for the Auditor-General to form an opinion on the provincial nancial statements.
6 Chi Vi it
At the invita on of the Auditor General of hina a onal Audit Office ( AO), Solomon Islands Auditor General Mr. dward Ronia with two of his sta , Gerbera Oso and Minnie Ora, oined other Paci c Region SAI Auditor Generals and sta in a ten days trip to hina from 3 August to 8 September. They rst visited Dalian city where they a ended a 3 days Seminar held on hina s conomy, Poli cal Systems and Audi ng Systems in hina. The rest of the trip involved learning visits to importance modern, cultural and historical sites in hina, like the IT ity in Dalian, the World xpo in Shanghai and the Great Wall of hina in ei ing. The arrangements and treatment of Paci c Region SAI par cipants by AO and the Government of hina was excellent and received with many thanks.
8
30 8 b
x 00
r f r p r f 12 m fr m 2 S p mb r 2 1 r r r r f b r m m b r r r mp b p r r K r r r p S B r f w S W w p w f r mb r p r p rf rm Access to Safe Drinking Water m- p r w r p r Management of Solid Waste f o o ld like f rt er informa on lease contact saako ine email i kine a oo com
Developing Internal Audit in the Pacific - o ple en ng the or o Pacific audit in tu on
External audit is more established in the Pacific region than internal audit, however many Pacific countries are taking ste s to im lement and strengthen internal audit his can be a ributed to
• Progress made in the im lementa on o other ublic financial management re orms in recent years • he current economic climate which has laced a strain on limited financial resources • elayed re orts rom external audit, as external audits are based on historical financial in orma on and are de endent on the execu ve roducing financial statements in a mely manner and • move in some countries towards ar al decentralisa on o financial management which is lacing greater em hasis on the need or strong internal controls in government Ministries
In countries with weak internal controls there is increased em hasis on ensuring that financial resources are sa eguarded with irregulari es ca tured early to reduce the loss o limited financial resources his is a role er ormed by the internal auditor and i com leted sa s actorily can com lement the work o external audit
7.1 What internal audit acvity is currently happening in the Pacific?
he sian evelo ment ank has been su or ng the strengthening o internal audit in amoa, and is su or ng the establishment o internal audit in onga and the ook Islands his ini a ve is being undertaken in con unc on with the Pacific Financial echnical ssistance entre (PF ) and commenced in October 2009 at the Pacific Islands Financial Managers ssocia on mee ng in the ook Islands
here are other internal audit su ort ac vi es currently underway within the region PF is su or ng internal audit in the Ministry o Finance in the Fi i Islands in anuatu, su ort is rovided by the ustralian gency or Interna onal evelo ment and the Euro ean Union and the ommonwealth ecretariat is roviding assistance to the olomon Islands in im lemen ng internal audit re orms
2 C x m k of wo k of
It will be some me be ore internal audit in the Pacific is develo ed to the same level o ca ability as external audit
he external auditor may decide to use the work o internal audit to reduce unnecessary du lica on o e ort and there ore the cost o the audit ac vity e ore making this decision it will be necessary to assess i the work o internal audit is likely to meet the standards o the external auditor his assessment will involve a review o
• Ob ec vity o the internal auditor, • echnical com etence o the internal auditor, and • Ensuring that due ro essional care had been exercised
1 3 o x
s external audit is more advanced in the region than internal audit it can lay a significant role in strengthening internal audit ca acity and building awareness his is an im ortant role as both audit unc ons working together should ul mately lead to im rovements in ublic financial management there ore resul ng in mutual benefits he main benefits or a coo era ve a roach between internal and external audit are
• maximising the use o limited audit resources and • taking advantage o training and ca acity building o ortuni es
3 M x m of m o :
Internal and external audit can work together to maximise audit coverage and revent du lica on o audit e ort and there ore waste o audit resources here could be rocedures in lace which allow access to each other’s audit lans and work rogrammes to ensure consistency in audit a roach and benefit rom s ecific skill sets that each office may have, or exam le, an em loyee rom the audit office may have an in orma on technology s eciali a on – they could be swa ed or a short eriod to the internal audit sec on to allow or some in orma on technology audit skills trans er to internal audit
he external auditors should review the er ormance o the internal auditors as re uired by interna onal best rac ce to ensure that the work er ormed by the internal auditors is o the desired standard and uality to enable them to lace some reliance u on it hen com le ng their review the external audit may make roac ve sugges ons on how internal audit can im rove the overall uality o their audit work i re uired he external audit should also su ort and strengthen the osi on o internal audit by reviewing ac on (or the lack o ac on) taken on internal audit re orts
3 2 k of o o :
hen the o ortunity arises or technical audit training, it could be delivered to internal and external audit simultaneously, as the both sets o sta re uire similar skills sets It would also hel to romote understanding o the di erent roles which both sets o auditors have
haring o training materials, audit methodologies and work rac ces, or exam le, audit rogrammes, so ware or other common materials would result in osi ve benefits to both sets o auditors his would rovide sco e or review o and urther understanding and clarifica on o the audit re orts roduced In addi on some considera on may be given to sta exchanges o extended eriods o me to hel acilitate the trans er o limited skills sets uch rac ce would hel build long term rela onshi s and communica on as well as ca acity between the internal and external auditors
For any clarifica on o any o the items in this ulle n, lease do not hesitate to contact the P I ecretariat by Email en uiry@ asai org ele hone +64 9 304 1275 Fax +64 9 307 9324
11