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APIPA Executive Meeting Tuesday, July 28, 2009 The APIPA Executive Meeting was held at the Hyatt Regency Hotel, Salon Room in Tumon, Guam. The meeting was called to order at 2:15 PM. Members Present: Doris Flores Brooks 2009 APIPA Chairwoman Public Auditor Office of Public Accountability, Guam Francis Sefo Acting Territorial Auditor Office of the Territorial Auditor, American Samoa Michael Pai Public Auditor Office of the Public Auditor, Commonwealth of the Northern Mariana Islands Wilfred Oliver Dolosa Acting Public Auditor Office of the Public Auditor, Yap State Haser Hainrick National Public Auditor Office of the National Public Auditor, Federated States of Micronesia Stoney Taulung Public Auditor Office of the Public Auditor, Kosrae State Annes Leben State Public Auditor Office of the Pohnpei State Auditor, Pohnpei State Satrunino Tewid Public Auditor Office of the Public Auditor, Republic of Palau Atmita Jonathan Auditor General Office of the Auditor General, Republic of the Marshall Islands Guests in Attendance: Hayden Everett Financial Sector Specialist Asian Development Bank Isaako Kine Auditor General Tuvalu Eroni Vatuloka Pacific Association of Supreme Audit Institutions Ben Privitt Liaison Officer Department of the Interior, Office of Inspector General

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Charles Haman Supervisor Department of the Interior, Office of Inspector General Raimon Taake Auditor General Kiribati Mary Baltimore Grants Manager/ Program Analyst Department of the Interior, Office of Insular Affairs Merriam Porter Program Analyst Department of the Interior, Office of Insular Affairs Charles W. Hester APIPA Technical Consultant

Jason Aubuchon Program Manager Graduate School Stephen Latimer Program Manager/PITI Graduate School Guam OPA Staff: Lourdes R. Perez, Audit Supervisor Rodalyn Marquez, Audit Supervisor Anne T.S. Camacho, Administrative Officer Franklin Cooper-Nurse, Auditor II

1. Guam Public Auditor Doris Flores Brooks welcomed everyone and asked each one to introduce themselves. 2. 2008-2009 Peer Reviews a. APIPA Consultant Charles "Chuck" Hester provided an overview of the peer reviews that were conducted in 2008 and 2009. Chuck reported that 8 of the 9 Peer Reviews have been completed, with the exception of American Samoa. Saipan, Guam, and Palau's peer reviews were completed in 2008. Yap State, FSM National, Pohnpei State, Kosrae State, and RMI were conducted from April 20, 2009 to May 22, 2009. American Samoa's peer review was scheduled in 2009, but this peer review was cancelled by Acting Territorial Auditor Francis Sefo. b. Chuck provided a spreadsheet to the members, indicating who went where and the suggested next round of peer review assignments. c. Guam OPA is still holding the balance of $7,500 for Chuck's consultant payments because we have not received confirmations from the peer reviewed countries of their receipt of the Peer Review letters and working papers. Chuck noted that all the Peer Review letters and working papers for the peer reviews conducted in 2009 have been mailed out through priority mail. Doris requested that the Principals update Guam OPA once they have received the working papers and

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that the letters were received by their respective governments, so that we may release Chuck's payments. d. Chuck also presented "Developing and Implementing an Internal Quality Control and Assurance System." Chuck stated that the APIPA peer reviews completed in 2008 and 2009 were conducted in compliance with the 2003 Government Auditing Standards (Yellow Book). However, the most recent update to the Yellow Book was issued in July 2007. Therefore, there is a need to update the Peer Review Manual to be in line with the most current Yellow Book standards. e. The peer reviews that were conducted consisted of three members (Chuck as the consultant, and two representatives from two audit offices). Chuck suggested that APIPA members consider a fourth member for future peer reviews, especially if the APIPA members were thinking of revising the Peer Review Manual to incorporate the requirements of the July 2007 Yellow Book. He reminded the members that the 2007 Yellow Book has additional peer review requirements, such as requiring the team to perform a risk assessment as part of the peer review process. f. Chuck also discussed the role of observers in the Peer Review process. A draft document entitled "Role of APIPA Peer Review Observers" was provided to those present at the meeting, which was adopted by the members. There were positive comments from the group where an audit office sent an observer to the peer review. In these instances, the observers had a chance to observe what happens during a peer review, as well as the opportunity to see first-hand the working papers and learn the audit processes employed by the audit office being peer-reviewed. g. Guam OPA's Anne Camacho presented an overview of the APIPA Peer Review financials, which was included in the presentation folders. The eight peer reviews cost approximately $84,000. In summary, $115,000 was approved for the 2008 and 2009 Peer Reviews, with an estimated $30,000 balance. i. One of the main reasons for the excess funds is that the American Samoa peer review was cancelled and therefore resulted in lower expenditures to the grant. Approximately $13,000 was budgeted for American Samoa and $4,742.84 was spent on Chuck's advance of a non-refundable airline ticket. ii. There were unanticipated per diem costs mainly due to in-transit costs because of flight schedules. However, these costs were off-set by having the consultant conduct five reviews consecutively; thus, saving airfare. iii. Anne reminded everyone that purchasing airfare tickets at least 30 days prior to departure helps in the reduction of airfare costs. The grouping of five peer reviews back-to-back also saved some airfare costs.

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iv. There will be a request to reprogram some of the APIPA Peer Review Grant monies to update the APIPA Peer Review Manual. h. A suggestion from the group was to consider grouping the peer reviews into five groups, with several weeks (minimum three to four weeks) in between to allow for the administrative completion of work papers, sending and receiving of documents, etc. In 2009, Chuck had to be away from his home for more than five weeks due to the back-to-back peer reviews. The suggested peer review groups are as follows: i. Guam / CNMI ii. FSM National / Pohnpei State iii. Kosrae State / RMI iv. Palau / Yap State v. American Samoa i. Palau Public Auditor Satrunino Tewid has graciously accepted the role as Peer Review Administrator for 2011 and 2012. The other APIPA members confirmed this selection. 3. 2008 CNMI Conference Overview- The minutes for the Executive Meeting held in CNMI on July 17, 2008 were approved unanimously. 4. CNMI Audit Manual a. CNMI Public Auditor Michael Pai reported that CNMI OPA outsourced the updating of their Audit Manual. Chuck Hester was the consultant for this project. b. Mike noted that they were almost finished and the plan is to go over it with Chuck at the end of August. The new Audit Manual incorporated the APIPA Peer Review manual as the basis. c. The consultant will also provide one to two days of training of the revised manual with the staff. 5. Location of 2010 APIPA Conference ­ There were discussions as to whether Pohnpei State or FSM National should jointly host an APIPA conference because both offices are located on Pohnpei. The majority of principals indicated Pohnpei State should host. Pohnpei State Public Auditor Annes Leben agreed to host the 2010 APIPA conference. The Office of the Pohnpei State Public Auditor will be the host for the 2010 conference. Any excess funds from the 2009 APIPA conference will be transferred to Pohnpei State.

6. US DOI-OIG Comments

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a. Ben Privitt explained that the Investigator and Auditor training programs with DOI-OIG are still ongoing, with training sessions planned for October 2009 in Guam. Staff from the APIPA members are encouraged to attend utilizing their training grants. b. Ben provided an overview of the American Recovery and Reinvestment Act (ARRA), the amounts to be provided to the insular areas as of July 2009 were as follows: i. ii. iii. iv. Guam- $152M Palau- $2M CNMI- $53M RMI- $3M v. FSM- $5M vi. American Samoa$58M or $68M

c. Ben indicated that he will be contacting the Public Auditors to talk about how we can look at the ARRA grants for program success and how to check if controls are in place to monitor ARRA funds. d. DOI-OIG Honolulu Audit Office Supervisor Charles Haman indicated that the annual meeting with the Inspector General has been scheduled for early 2010, maybe February 2010. 7. US DOI-OIA Comments a. Mary Baltimore announced that she is proud to be part of Insular Affairs and that this was her first APIPA Executive meeting. Mary indicated that while she has the authority to approve a reprogramming of the grant funds, she would have to first go back to the grant agreement to see if it is within the scope of the grant. b. Mary handles the grants for Palau, RMI, Guam, and Hawaii. Merriam Porter handles the grants for American Samoa and CNMI. Charlene Liezer handles the grants for FSM. c. Mary indicated that their office name (Office of Insular Affairs) may change, but this is tentative. 8. Asian Development Bank Comments- ADB's Hayden Everett indicated that PASAI faces a real challenge to make all activities centralized, with 26 countries now part of the membership. Kosrae and Palau were admitted the week prior to APIPA. APIPA members that were also PASAI members were FSM, CNMI, Guam, RMI, Kosrae, and Palau. 9. Graduate School Comments

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a. Stephen Latimer suggested that in planning for the 2010 APIPA Conference, please consider the Government Financial Officers Association's (GFOA) conference scheduled for June 6-9, 2010, as he will be preoccupied during that time. b. Doris added that the members consider the PASAI Conference scheduled for midto late-July 2010, which will be held in Kiribati. c. Stephen explained for the benefit of all the guests present that the Graduate School, through its Pacific Islands Training Initiative (PITI) program, annually provides 40 continuing professional education (CPE) hours for each of the audit offices. d. Jason Aubuchon noted that APIPA's current website is via a link on the Guam OPA's website. However, he has offered to put together a website for APIPA, similar to the annual APIPA conference websites that Graduate School has assisted the host countries for the past several years. 10. Sharing of Information among APIPA members a. Doris recognized that funding has always been a factor and she wished to thank DOI-OIA for its commitment to the APIPA members. It is through the DOI-OIA funding that APIPA continues to be a viable organization. b. Kosrae Public Auditor Stoney Taulung noted that this was the first APIPA conference he attended and he wished to extend appreciation to the APIPA members in Kosrae becoming the 26th PASAI member. c. RMI Auditor General Atmita Jonathan said thank you for inviting RMI and all the APIPA members to the conference. d. FSM National Public Auditor Haser Hainrick wanted to congratulate the Guam OPA staff for a good conference. e. American Samoa Acting Public Auditor Francis Sefo clarified the issue of American Samoa not having a peer review conducted. He indicated that he will have a new boss by next month (August 2009). He also indicated that there are funding issues at American Samoa. 11. Membership Dues- Guam OPA's Rodalyn Marquez noted that Guam did not receive the membership dues from American Samoa, CNMI, Palau, and Western Samoa. Nino Tewid and Mike Pai indicated they will verify with their office. Francis explained American Samoa's situation earlier. 12. Adjournment. Meeting adjourned at 5:45 PM.

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