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Cooperative Environmental Performance Audit in the Pacific: Strengthening Accountability and Capacity

This presentation provides an update on the Pacific Regional Audit Initiative (PRAI) and its proposed cooperative environmental performance audit in the PASAI region. It discusses the background and implementation of PRAI, the benefits it brings, and the first cooperative performance audit. The next steps, challenges, and opportunities are also highlighted.

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Cooperative Environmental Performance Audit in the Pacific: Strengthening Accountability and Capacity

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  1. Presentation by the Pacific Association of Supreme Audit Institutions (PASAI) to theWorking Group on Environmental Auditing – Qatar, January 2009 Paul Allsworth, Director of Audit, Cook Islands Audit Office 29 January 2009 Working Group on Environmental Auditing, Doha, Qatar Image here

  2. PASAI update • Pacific Regional Audit Initiative (PRAI) • background and implementation • Proposed cooperative environmental performance audit in PASAI region • update on progress and possible topics

  3. Background to the PRAI • Public auditing challenges in the Pacific - variable audit timeliness, quality and impact: • Big improvements in timeliness, but still delays; in some cases accounts are 10-15 years behind • In 63% of Pacific Audit offices, less than a quarter of staff hold relevant qualifications • Audit recommendations often repeated year after year, but no action taken

  4. Developing the PRAI • Overarching objective - to raise Pacific public auditing to uniformly high standards • After 2-year development process, unanimously endorsed by PASAI in April 2008 • Now in implementation phase • Key partners involved – PASAI, IDI, ADB, AusAID

  5. PRAI Benefits • Improving Transparency and Accountability • Enhancing the Timeliness and Reliability of Financial Information • Improving Audit Impact • Safeguarding Public Revenues and Assets • Developing and Sustaining Capacity • Leveraging Local Capacity • Emphasizing On-the-job Training • Incubating Financial Talent • Filling Capacity Gaps

  6. PRAI outputs for 2008-12 • Strengthened PASAI secretariat • Establish the Sub-regional audit approach • Greater cooperation between Offices in the region • Initiate the first cooperative performance audit

  7. First cooperative performance audit • 2008 PASAI congress agreed first cooperative performance audit should be an environmental audit • Links well with WGEA work plan for 2008-10 • Regional WGEA coordinator (SAI of NZ) helping to get the audit started

  8. Type of audit • The PASAI cooperative audit will be a “coordinated audit” • Cooperative audit team • Separate national reports • Some form of joint reporting • WGEA guidance on cooperative audits

  9. Selecting a topic • Regional WGEA coordinator has sent a survey to all PASAI members • Survey asks for views on possible topics: • Supply of freshwater • Management of waste • Sanitation • Fish Stocks • Liquid fuel quality/supply in the Pacific

  10. Next steps • Consider survey results – March 2009 • Develop proposal further for PASAI congress in Palau in June 2009 • Consider: • optimal number of participants • desired product • ADB to engage performance audit expert to help with methodology

  11. Timing • Planning and fieldwork June 2009-March 2010 • Reporting March-June 2010

  12. Challenges and opportunities • Success will depend on choosing the right topic and good commitment from Audit Offices • Will build the capacity of each participating office to do performance audits and to work cooperatively • We would welcome support and insights from other regions that have worked cooperatively • A good challenge for the Pacific region!

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