4th ASEANSAI Summit: Handover ASEANSAI Chairmanship from

NAA Kingdom of Cambodia to SAO of Lao PDR

The State Audit Organization of Lao PDR hosted the 4th ASEANSAI Summit on 6 November 2017 in Vientiane, Lao PDR. The main agenda of the meeting is the handover of ASEANSAI Chairmanship from National Audit Authority Kingdom of Cambodia to Sate Audit Office of Lao PDR. Another agenda includes the endorsement of the ASEANSAI Strategic Plan for the period of 2018 – 2021; approval of the revision of ASEANSAI Rules and Procedures, Committee’s report 2015—2017 and Work Plan 2018 – 2019 as well as the appointment of Long Term Secretariat.

The ASEANSAI Summit which was attended by all Head of SAIs in ASEAN Region, the Development Partners and Ambassadors of ASEAN countries in Lao PDR was officially opened by H.E. Mr. Sonexay SIPHANDONE, Deputy Prime Minister of the Lao PDR. At the opening session, The Auditor General of SAI United Arab Emirates, as Chair of INTOSAI, delivered a message through video recording. Further, a representative of ASOSAI Chair and Deputy Secretary-General of ASEAN for Community and Corporate Affairs also delivered speeches, extended their appreciation to ASEANSAI on its role and achievement in promoting the accountability in ASEAN region.

On the meeting, President of the State Audit Organization of Lao PDR, Dr. Viengthong

SIPHANDONE was inaugurated as the ASEANSAI Chairperson and Auditor General Malaysia as the Vice Chairperson for the period of 2017 – 2019. At the same time, the Audit Board of the Republic of Indonesia was appointed as a long term Secretariat for the period of 2018 – 2023 and Office of Auditor General of Thailand was re-appointed as ASEANSAI Auditor.

The meeting also agreed upon the 2018—2021 Strategic Plan, revision of Rules and Procedures, the committee’s report activities 2015—2017 and their work plan for the period of 2018—2019 ▀

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4th ASEANSAI Summit: Handover ASEANSAI Chairmanship from NAA Kingdom of Cambodia To SAO of LAO PDR

Note from the head of SECRETARIAT

SAI Philippines: On Board to Its Response to The Sustainable Development Goals (SDGs)

SAI Myanmar Hosts 3rd Field Workshop of ASEANSAI LTAPII Phase 2

ASEANSAI Executive Committee Meeting 2018

ADB Workshop for Enhancing Roles of SAIs in Selected ASEAN Countries

SAIs Contacts

the uniqueness

ADB Workshop for Enhancing Roles of SAIs

in Selected ASEAN Countries

Audit Department Jln.Menteri Besar, Berakas A Bb3910 Bandar Seri Begawan Tel: +673 (2) 38 05 76, 77, 78 Fax:

+673 (2) 38 43 36 National Audit Authority of Cambodia #5, St. Duong Ngeab 3, Phoum Tektla, Sangkat

Tektla, Khan Sensok, Phnom Penh, Cambodia Tel: +855-23-21 4616 Fax: +855- 23-21 4616 The Audit Board of the Republic of Indonesia Jln.

Gatot Subroto no 31 Jakarta Pusat Tel: +62 (21) 2554 9000 Fax: +62 (21) 572 0944 State Audit Organization Of The Lao PDR PO-Box-10067

Vientiane Municipality, Lao PDR Tel: +(856) 2121 7651/6268 Fax: +(856) 2124 4250 Office of the Auditor General of Malaysia No. 15, Level 4,

Persiaran Perdana, Presint 2, 62518 W.P. Putrajaya, Malaysia Tel: +60 3 88 88 90 00 Fax: +60-3-88 88 97 01 Office of the Auditor General

(OAG) Office Building No. 12, Naypyitaw, Myanmar Tel: +(95) - 67 - 407335 Fax: +(95) - 67 - 407339 Commission on Audit Commonwealth

Avenue, Quezon City, Philippines Tel: +(632)-952 57 00 Local 1011 Fax: +(632)-931 92 23 Auditor-General ‘s Office Singapore 55 Newton

Road 08-02 Revenue House Singapore 307987 Tel: +(65) 6355 4605/06 Fax: +(65) 6221 3185 Office of the Auditor General of Thailand Soi

Areesampan, Rama VI Road Bangkok 10400, Thailand Tel: +(66) 2271 8080/8078 Fax: +(66) 2618 5772 Office of the State Audit of Vietnam

No. 111 Tran Duy Hung Street, Hanoi, Vietnam Tel: +(84) 4628 22150 Fax: +(84) 4628 22159

SAIs CONTACTS

Ulu Temburong National Park or Fathul Park is the

first national park established in Brunei Darussalam,

since 1991. The park is in Temburong District in east-

ern Brunei, and covers about 40% of the district in the

south at 550 square kilometres (210 sq mi). It is with-

in the Batu Apoi Forest Reserve. The park contains

unspoiled jungle and is known as the "Green Jewel of

Brunei", described as "the finest example of the sul-

tanate's successful forest protection policy".

The park, which

can only be

reached by riv-

er, is only ac-

cessed by long-

boats from Bru-

nei's capital city

of Bandar Seri

Begawan. The

first destination by boat is Bangar town where the

Limbang River emerges from Sarawak and drains into

Brunei Bay with mangrove muddy deltas at the estu-

ary. Travel from Bangar town to Batang Duri is by

road and it is the starting destination for travel by

longboats along the Temburong River into the Park.

The boats are plied by experienced Iban people wind-

ing through sand bars, logs and boulders. An exten-

sive network of boardwalks, bridges and stairways, 7

kilometres (4.3 mi) in length, have been constructed

to visit all regions of the park. Interpretation boards

provide information along the way. There is also a

canopy viewing walkway. This walkway, built with

steel towers supporting the cable way, rises to height

of 50 metres (160 ft) above the forest floor overlook-

ing the highest

tree canopy and

provides vistas

of the forests.

The only accom-

modation inside

the National

Park, Ulu Ulu

Resort was opened in November 2008 with the pri-

vatization of the facilities in Ulu Temburong National

Park under the authority of the Forestry Department.

This is regarded as a historical milestone in Brunei

tourism as this is the first Public-Private Partnership

(PPP) between a private tour company (Sunshine

Borneo Tours and Travel Sdn Bhd) and the Govern-

ment of Brunei Darussalam ▀

Credit to en.wikipedia.org

The Uniqueness

ULU TEMBURONG NATIONAL PARK

The Audit Board of the Republic of Indonesia (BPK RI) hosted the ADB Workshop for enhancing roles of SAIs in selected ASEAN countries on 3 -

5 October 2017 in Jakarta. The workshop was attended by 25 participants from 7 SAIs in the ASEAN region of the Philippines, Indonesia, Laos, Malaysia, Myanmar, Thailand and Vietnam and resource person from the Swedish National Audit Office (SNAO), World Bank (WB) and GIZ. The purpose of this workshop is as a forum for shar-ing experiences of ISSAI adoption of standard financial audit and inspection guidance in each SAIs.

The workshop was opened by the Chairman of BPK, Prof. Dr. Moermahadi Soerja Djanegara. In his speech, the Chairman of BPK emphasized the importance of ISSAI as a guide for INTOSAI mem-bers in con-ducting the audit. In addi-tion, the Chair-man of BPK said that SAI is a change agent in the public sector so it is

expected that SAI always improves the quality of its audit to encourage the improvement of trans-parency and accountability of public sector man-agement.

During the workshop the participants learned and shared experiences on applying international standards for financial auditing. The workshop was officially closed by Vice Chairman of BPK RI, Prof. Dr. Bahrullah Akbar.

In his closing speech, Bahrullah Akbar hoped that the results of the workshop will be followed up by each of the SAIs in an effort to strengthen the public sector audit ▀

Dear Colleagues,

With this first edition of ASEANSAI Newsletter 2018, allow me to wish you all a happy, prosperous and successful year. Let the accomplishments of last year be our pride, and the challenges be our whip. On this opportunity, I would like to congratulate SAO of LAO PDR and Jabatan Audit Negara (JAN) Malaysia who has been inaugurated respectively as the ASEANSAI Chairperson and Vice Chairperson for the period of 2017 – 2019 at the 4th ASEANSAI Summit held in Vientiane, Lao PDR in November 2017. My appreciation also goes to all committees for their untiring effort in developing the 2018 – 2021 ASEANSAI Strategic Plan and their 2018 – 2019 work plan. In addition to that, BPK appreciates all ASEANSAI members for entrusting us to be a long term Secretariat for 2018 – 2023. I hope that with the spirit of togetherness and new Chairmanship, ASEANSAI will give more value added, not only to its members but also to its stakeholders. In this edition, we bring you the latest activities of ASEANSAI covering the 4th ASEANSAI Summit held in Vientiane, ADB-ASEANSAI Workshop on Enhancing Roles of SAIs, The 3rd Field Workshop of ASEANSAI LTAPII Phase 2. Further, we also share an information from SAI Philippines on its response to SDGs and an update derived from the Executive Meeting held in Vientiane on 19 – 20 February 2018 The Secretariat always open for your submission of articles, special reports, news and other materials related to the ASEANSAI and member’s activities. You can share and submit the articles and other useful materials to the ASEANSAI Secretariat at aseansai@bpk.go.id. Enjoy reading! Warm Regards, Hendar Ristriawan

NOTE FROM THE HEAD OF SECRETARIAT

In the XXII International Congress of the International

Organization of Supreme Audit Institutions (INTOSAI)

held in December 2016 in Abu Dhabi, the role of supreme

audit institutions (SAIs) in the attainment of the 2030

Agenda for Sustainable Development or Sustainable De-

velopment Goals (SDGs) was one of the highlights. Back

home, SAI Philippines, as a member of the INTOSAI,

spearheaded some efforts to be able to make valuable

contributions to this Agenda.

To further understand its relevance and role on this

Agenda, SAI Philippines organized a series of briefing

sessions from April to August 2017. Chairperson Michael

G. Aguinaldo invited a total of 31 Philippine government

agencies to discuss their initiatives and projects relative

to the SDGs, together with oversight agencies like the

Philippine Statistics Authority (PSA), Department of

Budget and Management (DBM), National Economic

Development Authority (NEDA), including the Depart-

ment of Interior and Local Government (DILG). He also

directed SAI Philippines Audit Teams assigned to these

government agencies to attend the briefing sessions to

update them on the SDGs.

In one of the briefings, Commissioner Jose A. Fabia em-

phasized the importance of starting things right on SAI

Philippines’ pitch in the entire SDG achievement process.

He acknowledged that the SDG agenda is a commitment

to improve the lives of our countrymen. Thus, he envi-

sions SAI Philippines to be able to conduct, as an initial

focus, the assessment on the preparedness of the govern-

ment agencies in the implementation of the SDGs.

The presentation of the PSA that commenced on April 9,

2017 marked the beginning of the SDG orientation. The

background and evolution of the development goals were

discussed along with observed SDG-related practices in

managing data-information. PSA presented a matrix of

goals, indicators, and tier classification. As approved by

the United Nations Development Programme, the matrix

is the pilot tool to be used globally. Accordingly, UN

member countries that committed in the achievement of

SDGs are expected to develop indicators at the regional

and national level. In the Philippines, indicators were

developed with due consideration on national circum-

stances such as the Long Term Vision for the Philippines

– the AmBisyon Natin (Our Ambition) 2040.

Also, NEDA presented the process devised by the agency

in identifying major programs and projects instrumental

to the outcomes of SDGs. Further, the process framework

of planning, implementation and budgeting cycles, along

with various required documents and activities were

discussed. Priority programs and projects were carefully

selected based on factors such as responsiveness to the

Philippine Development Plan and socio-economic agenda

of the administration; implementation of the responsible

agencies; and similar projects already included in the

prioritization.

The representatives from the DILG explained how the

SDGs will be articulated to the local government units.

The monitoring of programs, inclusion to LGUs’ long-

term vision development and sectoral plan, prioritization

of projects, and performance recognition and rewards are

among the strategic approaches of DILG for the localiza-

tion of SDGs.

Up until August 2017, the Philippine agencies presented

their respective strategic plans and individual contribu-

tions to the SDGs. Similar to the presentations made by the oversight agencies, each organization identified the

corresponding SDGs that correspond to their operation.

The UN recognized the INTOSAI’s (along with its mem-

bers) active role in the efficient, effective, transparent and accountable implementation of the SDGs. To foster

the realization of SDGs, SAIs shall assess the prepared-

ness of national governments to implement, monitor, and report their own progress. The INTOSAI believes that

SAIs can contribute to the attainment of the SDGs by

providing advice through assurance and review engage-ments. The audit objectives developed for the SDGs in-

volve assessing: the extent of the government’s adoption

of the 2030 Agenda to its national context; the identified

and secured resources and capacities needed by the gov-ernment to implement the 2030 Agenda; and the estab-

lished mechanism to monitor, follow-up, review and

report their own progress ■

ASEANSAI Newsletter

Volume I 2018

The State Audit Organization of Lao PDR hosted the ASEANSAI Executive Committee Meeting from 19 to 20 February 2018 in Vientiane, Lao PDR. The meeting aimed to discuss and formulate a strategy of coordination among the Executive Committee for the implementation of ASEANSAI activities.

The meeting was preceded by a courtesy call between the delegates and Dr. Mrs. Viengthong Siphandone as the President of SAO Lao PDR and Chairperson of ASEANSAI. She expressed her thankful for the attendance of the participants. Then, it was continued by speech from Mr. Bounpone VANNACHITH, Vice President of State Audit Organization of Lao PDR who also officially open the Executive Committee Meeting. He emphasized the meeting objective and the importance of collaboration among the Executive Committee to ensure that the Work Plan can be implemented in timely manner. He also emphasized that the activities undertaken by the Executive Committee shall comply with the ASEANSAI Rules and Procedures.

The meeting was attended by twelve delegates from SAI Lao PDR as the representative of Chairperson of ASEANSAI, SAI Malaysia the representative of Vice Chairperson of ASEANSAI, SAI Indonesia as the Secretariat and SAI Philippines as the representative of Training Committee. The meeting was chaired by Mr. Heng Khanthavixay from SAI Lao and Mr. Roslan Abu Bakar from SAI Malaysia.

At the end, the meeting reached agreement on some strategic issues related to 1). the implementation of Strategic Plan and Work Plan (alignment of activities between Training and Knowledge Sharing Committee), 2). Internal communication procedures for the Executive Committee (focal contact, mechanism and service level of agreement) and 3). donor relations (establishment of donor platform, breakthrough mechanism and possible area of cooperation) ■

SAI Myanmar hosted the 3rd Field Workshop of ASEANSAI LTAPII

Phase 2

SAI Myanmar hosted the 3rd Field Workshop of ASEANSAI Long Term ASEANSAI Program on ISSAI Implementation (LTAPII) Phase 2 including the Preparatory Meeting from 11 to 15 December 2017 at Park Royal Hotel, Nay Pyi Taw in Myanmar. Previously, similar workshops were also conducted in Lao PDR (September 2017) and Vietnam (October 2017).

These workshops were the continuation of LTAPII Phase 2 activities, by SAI Philippines as Project Leader and SAI Malaysia as Sub Project Leader, with the main objective to increase the number of ISSAI Facilitators.

LTAPII Phase I in other hand, had taken place from 2015 to 2016 with aim to train the participants on the concepts and applications of ISSAI by focusing on Risk-Based Approach on Financial Audit (RBAFA). This Phase had been completed with the Audit Review Meeting which was held from 25 to 29 July 2016 in Bangkok, Thailand.

As a continuation, the Phase 2 was started at the end of 2016 with the objective to establish ISSAI facilitator’s pool aiming at a sustained implementation of ISSAIs in member SAI. This Phase comprises of four activities:

1. Organizing workshop focuses on facilitation skills of ISSAI Facilitators.

2. Monitoring & Evaluation of the Planned Activities.

3. Certification of ISSAI Facilitators.

4. Conducting Pilot Audit & Wrap up.

The first activity of Phase 2 was successfully held with Design Meeting on Facilitation Skills Workshop (DFSW) in Kuala Lumpur, Malaysia on November 2016; while the second activity, the Facilitation Skills Workshop (FSW), was also conducted in Vientiane, Lao PDR in May 2017.

As the FSW follow up, the Field Workshop in 4 selected SAIs (Cambodia, Lao PDR, Myanmar, and Vietnam) was conducted from September to December 2017. This workshop aims to implement the knowledge and skills gained during the FSW and to enable the participants facilitating the ISSAI Implementation in their respective SAIs.

During the workshop, the participants discussed and shared the concepts and applications of ISSAIs by focusing on RBAFA and Internal Control to participants.

Representatives of Project Leader, Sub Project Leader, Subject Matter Expert from SAI Sweden, ASEANSAI Secretariat, and participants from the member SAIs joined the workshop ■

Aseansai Executive Committee Meeting 2018 19-20 February 2018, LAO PDR

SAI Philippines:

On Board to its Response to the Sustainable Development Goals (SDGs)

by:

Policy Research and Institutional Development Office (PRIDO)

and the Professional Development Office (PDO)

Professional and Institutional Development Sector

Commission on Audit (SAI Philippines)