30 April, April, April, 2015Property of the Cook Islands Audit Office RETAINING INDPENDENCE FROM GOVERNMENT

30 April, April, April, 2015Property of the Cook Islands Audit Office Overview  Establishment of Public Expenditure Review Committee and Audit (PERCA)  Appointment/removal of the Head of SAI  Composition/Functions of PERC  Ensuring Independence within our operating environment  Recent Developments

30 April, April, April, 2015Property of the Cook Islands Audit Office Establishment of PERCA  Established under section 71 of the Constitution  PERCA Act  Specifies the functions/responsibilities of the Committee and Audit  Provides a wide range of powers to PERCA to enable them to perform its functions.

30 April, April, April, 2015Property of the Cook Islands Audit Office Appointment/Removal of the Head of SAI  Position is advertised in the public domain  Candidates are interviewed and shortlisted by Select Panel  Select Panel recommends to Cabinet through the Minister responsible for PERCA  Appointment is made by Executive Council on the recommendation of Cabinet.  Term of appointment – 3 years  Removal of Head of SAI is by the Queens Representative on the advice of the Prime Minister.

30 April, April, April, 2015Property of the Cook Islands Audit Office Composition/Functions of PERC  4 members from the private sector – 2 lawyers and 2 accountant.  Responsible to Parliament.  Provide a mechanism for public consultation and inputs to budget and expenditure proposals.  Pursue legitimate issues of public concern that affect the management of public funds.  Consider and agree on the adequacy and nature of the annual work programme intended to be undertaken by the Director.  May summon any person other than a parliamentarian.

30 April, April, April, 2015Property of the Cook Islands Audit Office Ensuring Independence  Director determines the annual work program in consultation with PERC.  The Director is responsible for the administration and operation of the Audit Office.  All Audit staff are required to complete our conflict of interest register.  The audit work is reviewed by our external Audit Commissioner, Senior Partner of Ernest Young, Wellington.  Use of external experts/agencies to undertake audits on sensitive matters.  Strong support from the public and the media

30 April, April, April, 2015Property of the Cook Islands Audit Office Recent Developments  Establishment of Governance Oversight Unit within Parliament.  Establishment of Parliament Expenditure and Finance Select Committee (PEFSC)