International Journal of Government Auditing – Autumn 2017
Through the work of the Nauru Department of Audit, the Government of Nauru has reached an historical milestone-the Public Accounts for 2013-2014 was tabled during a Parliamentary session earlier this year-the first time following a 15-year backlog.
Despite the challenges associated with minimal staff, Nauru's Department of Audit has also managed to complete a number of compliance audits, as well as issue an annual report to the Minister of Public Service (as per the Audit Act).
This increase in capacity points to enhanced professional and collaborative working relationships and proves that working together strengthens accountability, transparency and public financial management.
Mr. Manoharan Nair, Auditor General of Nauru, also attributed support from the Pacific Association of Supreme Audit Institutions (PASAI) as a contributing factor to achieving this milestone, citing PASAI technical assistance and staff participation in several capacity building workshops.
PASAI has designed a regional program specifically aimed to help Nauru achieve sustainability and ensure the Department of Audit receives continued support in conducting audits and receiving in-house mentorship and training over the next three years.
Utilizing auditors within the Pacific region as attachments for up to four months of the audit year, this augmented approach provides a solution to the Supreme Audit Institution's (SAI) human resource limitations, benefits the lives of the people of Nauru, and epitomizes PASAI's motto, "Pacific Auditors Working Together."