1. 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

2. 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

3. 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 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. 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

5. 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

6. PRAI outputs for 2008-12 Strengthened PASAI secretariat
January 2009
PRAI outputs for
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

7. 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
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 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.

8. 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.

9. 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

10. 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

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

12. 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!