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.
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 sugar cane industry is heavily concentrated around the Fiji Sugar Corporation. The Corporation is a public company, and the Government of Fiji is its major shareholder. It carries responsibilities that extend throughout the value chain including: grower input procurement and supply; extension services; financial services for growers and management of grower accounts; management and operation of three sugar mills; sugar sales and price negotiation.
Development minerals play a major role in Fiji’s domestic development, especially in the areas of infrastructure, construction of buildings, road construction, agriculture and disaster reconstruction, as well as supporting a large number of Fijian small and medium-sized domestic enterprises
Section 51 (1) of the Local Government Act 1972 mandate the Auditor-General to audit the accounts of the Municipal Councils. Nevertheless, financial accountability by the Municipal Councils in terms of financial reporting and making available to the rate payers of the councils and public audited financial statements is seriously lacking. The audits of most of these Municipal Councils is behind by more than five years as financial statements were not submitted annually to the Auditor-General.
Section 152 of the 2013 Constitution and relevant legislation provide the Auditor-General the mandate to audit the accounts of the statutory authorities and independent bodies. However, there has been some exceptions due to entities opting to choose their own auditors other than the Auditor-General. This is discussed in Appendix D of this report.
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.
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
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
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.
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.
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.
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.