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 1

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. 2

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). 3

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. 4

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.

PASAI’s cooperative environmental auditing record Four cooperative audits on environmental and MDG subjects: – Solid Waste Management; Access to Safe Drinking Water; Managing sustainable fisheries; – 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. 6

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.

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. 8

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. 9

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.) 10

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 11

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