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.


Latest Reports

Social Services Sector

This report includes the audit for agencies under the Social Services sector, namely:
Head 21 Ministry of Education, Heritage and Arts
Head 22 Ministry of Health and Medical Services
Head 24 Ministry of Women, Children and Poverty Alleviation
Head 25 Ministry of Youth and Sports
Head 26 Higher Education Institutions

Infrastructure Sector

This report includes the audit for agencies under the Infrastructure Sector, namely:
Head 40 Ministry of Infrastructure and Transport
Head 41 Water Authority of Fiji
Head 43 Fiji Roads Authority

General Administration Sector

The Office of the Auditor-General is established as an Independent Office by the Constitution of the Republic of Fiji. Its roles and responsibilities include audit of the accounts of the Consolidated Fund and whole of Government financial statements and annual appropriation statement required to be included in the whole of Government annual report for a financial year under the Financial Management Act 2004.

Economic Services Sector

Comparatively, for the financial years 2017-2019, the quality of the agency financial statements for the agencies under the Economic Services Sector has not improved. This indicates that significant matters reported in the independent auditors’ report are not given adequate attention as a result, these matters remain unresolved resulting in modified audit opinion.

COVID-19 Compliance Audits

As per COVID-19 response plan for redundant workers, the Government of Fiji budgeted a total of
$210 million for redundancy and unemployment benefits of which $60 million is subsidised by
government and $150 million is provided through FNPF. As at 31 August 2020, a total of $35.6 million
(17.38%) has been paid under this COVID-19 response plan.

SAI Performance Measurement Framework

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.

Compliance Audit Report

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”).

Performance Audit on the Management of EIA

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.

Audit report on Compliance Audits relating to COVID-19 Response

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.

Audit Report on Follow-up High Risk Ministries/Departments

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.