Audit finds RFMF Band finances not recorded in government accounting system; calls for improved oversight
The Auditor-General’s report for the General Administration Sector for 2023 has flagged that the Republic of Fiji Military Forces (RFMF) Band’s financial activities were not captured in the government’s FMIS General Ledger for the year ending July 31, 2023. The band, which supports official ceremonial functions, military protocols, and community events approved by the Commander RFMF, generated receipts of 5,300 and incurred band expenses totaling 4,356 that were not recorded in the FMIS General Ledger. In addition, expenditures of 23,233 drawn from Fund 1 SEG 52 were used to purchase band equipment. The closing balance of the RFMF Band Account stood at 7,324.36 as at July 31, 2023. The audit noted that no policy or guideline governing the Band Account had been provided.
The Auditor-General recommended that the RFMF coordinate with the Ministry of Finance to reflect the Band’s account in the FMIS General Ledger, since receipts arise from providing services to the public by officers while on duty. It also urged that all revenue generated from the band’s hire be deposited into the Consolidated Fund Account.
In responding to the findings, the RFMF acknowledged the Auditor-General’s comments and said it would comply with the recommendations.
Context and broader accountability efforts
This audit finding sits within a wider, ongoing push for greater transparency and accountability in Fiji’s defense and public sector finances. Earlier discussions in Parliament have examined the RFMF’s fiscal reporting practices, with parliamentary committees emphasizing the need for timely and standardized annual reports given the military’s large share of public funding. Concerns have included gaps in audited financial reports for several years and delays in providing complete financial statements to oversight bodies.
There is cautious optimism that reforms discussed in these forums—such as standardizing annual reporting, improving financial management systems, and modernizing recordkeeping—will strengthen accountability. For instance, the RFMF has highlighted initiatives to enhance administrative systems, including a new human resources software system aimed at improving personnel data management and a thorough inventory of fixed assets to update the asset register. These steps are expected to support more reliable audits and better governance in the coming years.
Value and takeaway
– The immediate issue: unrecorded band revenues and expenditures suggest gaps in cash handling and accounting controls at the Band level, with a need to formalize procedures and ensure proper posting to the official ledger.
– The longer-term trajectory: ongoing reforms and improved reporting practices across the RFMF, complemented by strengthened asset management and personnel data systems, could bolster transparency and public trust in the military’s use of taxpayer funds.
– Practical next steps: implement a formal policy for the Band Account, ensure real-time or regular reconciliation with FMIS, and ensure all revenue from band activities is deposited into the Consolidated Fund; complete the agreed liaison with the Ministry of Finance to finalize the Band’s integration into official financial reporting.
Summary
The 2023 audit identifies specific gaps in recording the RFMF Band’s activities and calls for alignment with central accounting systems, reinforcing a broader governance agenda aimed at strengthening financial oversight of Fiji’s defense institutions. The response from the RFMF signals intent to implement the recommendations, while parallel reforms in human resources, asset management, and standardized reporting are expected to support improved transparency and accountability in the near future.
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