The Republic of Fiji Military Forces (RFMF) failed to record more than $1.3 million in capital purchases in its fixed assets register during the financial year, the 2024 Auditor‑General’s Report has found. The general administration sector audit, tabled in Parliament last week, says the register was not updated for purchases totalling $1,309,426, in breach of the Finance Instructions 2010 and the RFMF’s own finance manual.
Auditors flagged a wide range of unrecorded items, noting that all property, plant and equipment with a value above $2,000 must be entered in the fixed assets register. Among the largest omissions were two diesel engines valued at $369,224 each — a combined $738,448 — along with multiple kitchen and stainless‑steel works, commercial kitchen appliances and tableware. Specific entries cited included assorted plates, bowls, mugs and platters costing $51,913; various kitchen equipment of $65,121; stainless steel works at Black Rock Camp valued at $54,334; and commercial kitchen kit such as kettles and knife sets worth $39,193.
The audit also documented numerous IT and audio‑visual purchases that had not been recorded. These ranged from IT equipment purchases totalling $32,600, seven desktop computer sets costing $13,057, multiple workstation purchases at $12,783 each, and repeated desktop purchases listed at $17,331 each. Laptops and other electronic items were itemised as well — for example, laptops priced at $13,284, $12,591 and $6,642 — together with television screens ($7,477), media equipment ($11,371) and speakers and sound systems amounting to more than $18,000. The report additionally noted purchases of tents and musical instruments with values from about $4,261 to more than $30,000.
“The findings indicated the inadequate system of controls in the management of fixed assets to ascertain its existence and condition of all fixed assets kept by the Force,” the Auditor‑General’s report states. It recommends that the RFMF comply with Section 46(1)(b) of the Finance Instructions 2010 and immediately update its fixed assets register to reflect all capital acquisitions.
In response to the report, the RFMF acknowledged the audit’s findings and told the Auditor‑General that the fixed assets register is currently being updated in line with the recommendations. The statement did not provide a timeline for completion or say whether the exercise would include a physical verification of items or disciplinary or process changes to prevent future lapses.
The disclosure follows the tabling of the Auditor‑General’s report in Parliament last week and adds to broader scrutiny of public‑sector asset management in Fiji. Accurate asset registers are central to financial accountability and maintenance planning; gaps can complicate audits, impede asset tracking and expose agencies to increased risk of loss or misuse. The Auditor‑General’s call for immediate compliance sets a clear expectation that the RFMF must quickly bring its records into line with statutory requirements.