The Auditor-General is responsible under the Constitution of the Republic of Fiji for auditing public sector entities and reporting to Parliament. The Constitution also provides that in the performance or exercise of his functions and powers, the Auditor-General is not subject to the direction or control of any person or authority, except by a court of law.
In addition to the functions specified under the Constitution, the Auditor-General’s duties under the Audit Act 1969, also include:
- auditing the Whole of Government financial statements and the annual appropriation statement;
- auditing the financial statements of all State entities and their subsidiaries other than those exempted by the Act;
- auditing the financial statements of any entity whose borrowings have been guaranteed by the Government, if the audit is required by the Minister responsible for Finance;
- auditing the financial statements of any body corporate or other bodies established by law, if the Auditor-General is appointed by such law;
- conducting special investigations into the financial management of any public sector entity;
- conducting performance audits; and
- review of audits of off-budget State entities exempted under the Audit Act from audit by the Auditor-General.
The Auditor-General is also an environmental auditor under the Environment Management Act 2005.
The Auditor-General is supported by the staff of the Office of the Auditor-General in the performance of his functions and duties.
The President of the Republic of Fiji appoints the Auditor-General on the recommendation of the Constitutional Offices Commission.