INTOSAI Capacity Building Committee Meeting Stockholm, 8-10 September 2015

1. INTOSAI Capacity Building Committee Meeting Stockholm, 8-10 September 2015 SAI capacity from a Post-2015 development agenda perspective The PASAI cooperative auditing experience and lessons learned

2. This presentation includes: • Background to cooperative auditing; • Setting the scene for auditing Sustainable Development Goals; • PASAI’s environmental auditing record; • Challenges to effective cooperative auditing and PASAI capacity building responses; • Conclusion.

3. Background to cooperative auditing • INTOSAI CBC’s guidance on conducting cooperative audits - a valuable auditing tool for PASAI. • Enabled PASAI and its member SAIs to assess individual jurisdictional responses to broader regional imperatives. • Includes auditing progress towards the Millennium Development Goals (MDGs).

4. Setting the scene for auditing Sustainable Development Goals (SDGs) • Each country faces specific challenges to achieve sustainable development. • Includes small island developing states which characterise the Pacific region.

5. SAIs can play a fundamental role in contributing to sustainable development by auditing country capacity to: • “build effective, accountable and inclusive institutions at all levels.” (As expressed in proposed SDG #16.); and • effectively manage programs and initiatives to achieve a SDG.

6. PASAI’s cooperative environmental auditing record • Four cooperative audits on environmental and MDG subjects: • 2009-10 – Solid Waste Management; • 2010-11 - Access to Safe Drinking Water; • 2011-12 - Managing sustainable fisheries; • 2012-13 – Climate Change Adaptation and Disaster Risk Reduction. • On average, 10 SAIs participated in each audit with two auditors per SAI trained in environmental performance auditing. • A regional overview report was compiled for each cooperative audit.

7. Some key issues from the audits • PICs not well placed to respond effectively to threats and challenges. • Inadequate response mechanism. • Lack of comprehensive strategies integrated with National Plans, and address key sectorial vulnerabilities. Progress uneven • Program level governance yet to develop. • Lack capacity to access finance and manage fund • Technical and administrative skills required – develop plans and policy responses, writing project proposal, project management and report • Regional coordinated response needed to address capacity constraints.

8. Challenges to and PASAI capacity building responses • through the Cooperative Auditing Program • Challenge 1: Support audit teams and Auditors General to • understand the technical subject matter of the audit and interpret technical data. • PASAI response: • Partnered with regional groups with expertise in the particular audit topic. • Technical assistance was provided in the audit design phase and audit teams were supported over the course of the audit.

9. Challenges to and PASAI capacity building responses • through the Cooperative Auditing Program • Challenge 2: Design a cooperative auditing approach sufficiently broad to enable individual SAIs to develop audit objectives and criteria relevant to their specific jurisdiction. • PASAI Response: • Adapted the cooperative auditing approach to provide SAIs with flexibility to develop own areas of investigation within an overall framework. • Proved successful with audit on Climate Change Adaptation and Disaster Risk Reduction.

10. Challenges to and PASAI capacity building responses • through the Cooperative Auditing Program • Challenge 3: Involve relevant national and regional organisations with an interest in the subject audited • PASAI response: • Developed and fostered relationships with interested national and regional organisations (eg through the INTOSAI’s Regional Working Group on Environmental Auditing.)

11. Challenges to and PASAI capacity building responses • through the Cooperative Auditing Program • Challenge 4: Productively engage with partners for SAI capacity development purposes • PASAI response: • Use INTOSAI’s Working Group on Environmental Auditing on-line auditing tools and guidance materials; • Garner donor support to provide consultancy assistance to audit teams; • Ensure the involvement and support of IDI; • Access INTOSAI iCED training on environmental auditing

12. Conclusion • The CBC cooperative auditing approach to be a valuable auditing tool. • Valuable lessons learnt from the audits can be used. • Work in partnership with our stakeholders to contribute to sustainable development by auditing country capacity within the Pacific to: • “build effective, accountable and inclusive institutions at all levels.” (As expressed in proposed SDG #16.); and • effectively manage programs and initiatives to achieve a SDG.

13. THANK YOU