Office of the Auditor-General
Promoting Public Sector Accountability and Sustainability through our Audits
The Office of the Auditor-General of Fiji (OAG) assists the Auditor-General deliver against the mandate of the Constitution of the Republic of Fiji and the Audit Act 1969. The work of OAG is also governed by auditing standards issued by the International Organisation of Supreme Audit Institutions and the Fiji Institute of Accountants, which are in compliance with the standards issued by the IAASB.
The Performance Measurement Framework (PMF) is an international framework for assessment of a Supreme Audit Institution (SAI) performance against the International Standards of Supreme Audit Institutions (ISSAIs), and other established international good practices for external public auditing. It was developed by the INTOSAI Working Group on the Value and Benefits of SAIs.
Performance Audit on the Access for Persons with Disabilities to Public Offices and Public Transport
Access for disability development in Fiji have made considerable progress towards the realization of issues facing persons with disabilities as a human rights issue rather than a welfare issue.
The Office of the Auditor-General conducted a compliance audit on the approval for commencement of quarry development projects and appointment of certified foreman-in-charge of quarry, by the Department of Mineral Resources (“DMR”).
Land use planning and development are important for meeting the changing needs of the growing population in Fiji. The impact of development on the environment are critical considerations in planning and development.
This report provides the first series of audit reports on programmes relating to Government’s COVID- 19 response. Early audits into the COVID-19 response programmes is also meant to identify control issues that may arise with the programmes so that they can be addressed before other phases are rolled out.
The Audit Act 1969 requires the Auditor-General to issue an audit memorandum to the responsible authority for each entity that is subject to an audit. The audit memorandum includes observations made during the audit and suggestions or recommendations for improvement which are reported to management and those charged with governance of an entity.
2017-2018 Financial Statements of Governments & 2017-2018 Agency Financial Statements of Ministry of Economy
All Ministries and Departments prepare annual agency financial statements. Permanent Secretaries and management of these agencies are responsible for the preparation and fair presentation of the financial statements in accordance with requirements of the Financial Management Act (FMA) 2004 and other applicable laws and regulations. This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error, selecting appropriate accounting policies and making accounting estimates that are reasonable in the circumstances.