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PASAI -Implementation of PASAI Audit Manuals (2012-2014)

Beneficiary level: Regional
Project status: Completed
INTOSAI region(s): PASAI
Duration from: 2012-04-01
Duration to: 2013-11-30
Total budget (US Dollar): $300000

Regional initiative focused on implementation of regional audit manuals already developed under the Pacific Regional Audit Initiative (PRAI). 17 SAIs from 14 ODA eligible countries, as well as SAIs from 5 overseas territories, are expected to benefit from the initiative. 180 staff from across the region are expected to attend nine intensive workshops and 16 SAIs will adopt new manuals.
The audit manuals include the following:
(i) Human Resources Management Manual;
(ii) Reporting Guidelines,
(iii) Quality Assurance Guidelines,
(iv) Performance Audit Manual and (v) Financial Audit Manual.
A copy of the application is available to those interested in providing support. Please
Providers of Support:
World Bank has an ongoing grant IDF and PASAI expressed the interest to continue the TA with the Bank and to finance  peer learning and training to PASAI’s members. PASAI has developed Audit Practice Manuals and Guidelines under the Pacific Regional Audit Initiative (PRAI). The development of Training Materials is at an advanced stage too. Testing of the materials in workshops for SAIs is the next step. As of now, there are plans for continuing support for PRAI with IDF Grant financing.
PASAI has in addition to the audit manuals that were developed under Component 1 of PRAI with the Bank’s support, also completed the development of Training Materials under Component 2 on the following areas for the training various cadre of a typical SAI audit staff:
i.  Fundamentals of Government Auditing
ii. Intermediate Government Auditing
iii. Supervisory Roles
iv. Managing Government Audits
v. Workshop Topic   
The Bank also restructured the PRAI project and amended the IDF Grant Agreement in early 2013 with a to accommodating the cost of testing the Training Materials before they finalized and approved by the PASAI Governing Board. The testing was conducted in simulated workshops between April and June 2013.
In sum, the Components 1 and 2 which included the testing of the Training Materials cost US$ 288,500. All eligible expenditures under the IDF Grant have been processed save for the audit fees which pending settlement after which the disbursement period will come to a close next month. We estimate that the total expenditure under the Bank’s IDF Grant will be about US$ 300.000.
It is also worth noting that the PRAI project has also come to an end. Meanwhile, PASAI has developed a ten year strategic plan which was presented to the 16th PASAI  Congress last month. Future donor plans for supporting PASAI under the new strategic plan is being explored bilaterally with the respective donor institutions.
This proposal has been partly supported and replaced with the new proposal.

SAIs connected to this project

  • Cook Islands
  • Federated States of Micronesia
  • Fiji
  • French Polynesia
  • Guam
  • Kiribati
  • Marshall Islands
  • Nauru
  • New Caledonia
  • Northern Mariana Islands
  • Palau
  • Papua New Guinea
  • Samoa
  • Solomon Islands
  • Tonga
  • Tuvalu
  • Vanuatu
How the project was initiated
Global Call 2011
Gender Relevance
Has the project/activity as an objective “the strengthening of the SAI Institutional Framework/ Independence”?
Contact person: Beneficiary SAI/Region/Committee
Mr Eroni Vatuloka, PASAI Executive Director, email: [email protected], Tel: +64 9 304 1894.
Source of funding
World Bank
Other Source of funding
Contact person: Provider of support
The World Bank - John Nyaga; [email protected]
Implementing agency(s)
Contact person: Implementing partner(s)
See above.
Type of support
Stand alone project
Support modality
Support categories covered
Organisational capacity, Financial audit, Performance audit, Administrative Services, External Stakeholder Relations
Is support based on beneficiary SAI/INTOSAI region Strategic Plan?
Link to related projects/programs
No related projects/programs
Any other information