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.

Recent Updates

Latest Reports

Remaining 2018 Audit Report on General Administration, Social Services and Economic Services Sectors

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 International Public Sector Accounting Standards Cash Basis and requirements of the Finance Management Act 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.

2018 – 2019 Audit Report on Government Commercial Companies, Commercial Statutory Authorities and Other Entities

All state-owned entities prepare annual financial statements. Directors and management of these entities are responsible for the preparation and fair presentation of the financial statements in accordance with International Financial Reporting Standards and requirements of 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.
The Auditor-General is responsible, on behalf of Parliament, for audit of the accounts of all state-owned entities except for its own office and those entities, which may be exempted by law.

2018 2019 Statutory Authority

All Statutory Authorities prepare annual financial statements. Management of these Authorities are responsible for the preparation and fair presentation of the financial statements in accordance with the applicable financial reporting framework. 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.

2018 2019 Municipal Council

Municipal Councils are essentially territorial in nature and thus are concerned with activities and provision of service within defined areas. They are established by statute and their powers, duties and responsibilities are prescribed by the relevant law. Generally, the Local Government Act requires the councils to promote the health, welfare and convenience of the inhabitants of the municipality and to preserve the amenities.

Performance Audit on the Administration and Management of Bus Fare Assistance through E-Ticketing for the School Children, Elderlies and Persons with Disability

The Bus Fare Assistance program through electronic ticketing was implemented in 2017 to assist school students from low income earning families to attend school, the elderly and the disabled to be able to travel when required. This program is aligned to the 5 Year and 20 Year National Development Plan. E-transport assistance was implemented for fundamental reasons; firstly for students to reduce the financial burden on parents who are unable to afford transportation costs involved in sending children to school while at the same time enable students to gain access to quality education and promoting equality; secondly to recognise the contribution of senior citizens and disabled persons in the country.

Audit Report on Provincial Councils Volume 3

This report contains summaries and the Auditor General’s 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.

Performance Audit on Management of Traffic Congestion

This performance audit was carried out to assess whether the institutional framework for the management of Traffic Congestion along the Suva-Nausori corridor are adequate and effective.

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