A recent report by the Australasian Council of Auditors General (ACAG) highlights both strengths and vulnerabilities in the independence of Fiji’s Auditor-General, with financial autonomy posing the most significant ongoing challenge. The findings are part of the ACAG’s 2025 Report on the Independence of Auditors-General.
The report indicates that Fiji has made strides in reinforcing legal protections for the Office of the Auditor-General (OAG) through the Audit Act 2025, prominently featuring an immunity clause designed to shield the Auditor-General and associated officers from liability. This clause is recognized as a crucial safeguard against external pressures and legal repercussions.
Moreover, the ACAG’s examination of Fiji’s constitutional framework reveals that the Constitution of the Republic of Fiji offers robust protections for the OAG. Any amendments to this Constitution necessitate a two-thirds majority in Parliament, followed by a referendum, which the report describes as providing a “high level of protection” for the establishment of the OAG. However, this protective measure also introduces certain vulnerabilities, as it complicates the process of legislating necessary improvements to audit mandates and governance issues embedded within the Constitution.
Financial independence emerges as the OAG’s most considerable weakness. While section 152(9) of the Constitution mandates Parliament to ensure adequate funding for the Auditor-General, the ACAG points out that this provision is more theoretical than practical. The Auditor-General is still required to submit budget requests to the executive government, which ultimately decides on annual appropriations. Although recent reforms have permitted the Auditor-General to retain audit fees under section 20 of the Audit Act 2025, there is a pressing need for greater discretion regarding long-term strategic planning.
To enhance transparency and diminish executive influence, ACAG recommends that the Public Accounts Committee should formally consult the Auditor-General on annual funding requirements and then relay these recommendations to Parliament. This step could significantly improve the financial independence of the OAG and bolster its ability to operate without undue external interference. The analysis suggests that with focused reform and adherence to the principles of independence, the Office of the Auditor-General can continue to strengthen its crucial role in upholding governmental accountability in Fiji.
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