Office of the Auditor-General
Excellence in Public Sector Auditing
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.
This report summarizes our analysis of the internal controls of state-owned entities for which audit opinions were issued on the 2016 and 2017 financial statements and the timeliness and quality of financial reporting by these entities.
This report contain summaries and my analysis of the audit findings, the quality and timeliness of financial reporting by Provincial Councils, the audit opinions issued on the financial statements and the key reasons for such opinions, internal control assessments, other significant issues identified from the audits and high level recommendations aimed to strengthen financial reporting, governance and internal controls.
This performance audit was undertaken under Section 6A of the Audit Act 1969. It is anticipated that the findings from this report will be used by the MoE for monitoring and evaluation with a focus on implementing findings as required under the NDP.