to the Working Group on Environmental Auditing – Qatar, January 2009

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Presentation transcript:

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

PASAI update Pacific Regional Audit Initiative (PRAI) January 2009 PASAI update Pacific Regional Audit Initiative (PRAI) background and implementation Proposed cooperative environmental performance audit in PASAI region update on progress and possible topics This update will cover: The Pacific Regional Audit Initiative (PRAI) – background and implementation. One of the outputs of the PRAI – a cooperative environmental performance audit in the PASAI region

January 2009 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

January 2009 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

PRAI Benefits Improving Transparency and Accountability January 2009 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

PRAI outputs for 2008-12 Strengthened PASAI secretariat January 2009 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 Stronger PASAI secretariat – full time, better resourced, based in Fiji Explain what the sub-regional approach is involving Kiribati, Nauru and Tuvalu Greater cooperation between offices in the region – cooperative financial and performance audits 1st cooperative performance audit to commence in 2009

First cooperative performance audit January 2009 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 The 2008 PASAI congress hosted by Cook Islands in April 2008 agreed that the first PRAI cooperative audit should be an environmental performance audit. This links well with the goal in the WGEA work plan for each region to undertake a cooperative environmental audit in the 2008-10 work period. The SAI of New Zealand is both Regional WGEA coordinator and PASAI secretariat so is involved in helping to scope the audit and get it started.

January 2009 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 Emphasize that the WGEA guidance on conducting cooperative audits has been very useful.

January 2009 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 Give a quick perspective of why these environmental topics are of interest to Pacific and some of the particular challenges for the Pacific region in these areas

Next steps Consider survey results – March 2009 January 2009 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

Timing Planning and fieldwork June 2009- March 2010 January 2009 Timing Planning and fieldwork June 2009- March 2010 Reporting March-June 2010

Challenges and opportunities January 2009 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!