The Office of the Auditor-General (OAG) in Fiji has flagged eight ministries and departments as high-risk entities, necessitating thorough audits. The ministries identified include the Ministry of Rural and Maritime Development and National Disaster Management, the Republic of Fiji Military Forces, the Fiji Police Force, the Ministry of Women, Children and Poverty Alleviation, the Ministry of Agriculture, the Ministry of Infrastructure and Transport, the Ministry of Education, Heritage & Arts, Higher Education Institutions, and the Ministry of Health & Medical Services.
A report from the Public Accounts Committee (PAC), recently presented in Parliament, assesses audit findings from the 2018 and 2019 financial accounts. It indicates that these ministries are deemed high-risk due to significant year-end transactions, large budgets, essential governmental roles, complex transaction types, and inadequate internal controls. While there have been some steps taken to implement recommendations from these audits, the PAC noted a troubling lack of progress: only 81% of recommendations from the 2018 audit were fully executed, and this figure dropped to 72% for 2019.
Concerns raised during PAC’s consultations for 2024 and 2025 highlighted specific issues within these ministries. For example, the Ministry of Rural and Maritime Development has shown only partial implementation in crucial revenue collections and housing assistance programs. The Republic of Fiji Military Forces faces inefficiencies in internal audits alongside payment processing issues, while the Fiji Police Force is dealing with unresolved problems regarding revenue records and procurement. The Ministry of Education has had ongoing audits since 2017 regarding boarding school rates, and anomalies have persisted within the Ministry of Health’s free medicine program.
Looking ahead, the PAC underscores the necessity of fully implementing outstanding audit recommendations and encourages permanent secretaries, who serve as chief accounting officers, to enhance cooperation with the OAG. This collaboration is vital for addressing audit discrepancies and reducing the risk levels associated with these ministries.
Despite the challenges in financial management and accountability outlined in the findings, the PAC’s commitment to reform and improved governance offers a positive outlook for Fiji’s public institutions. By embracing the recommended changes, these ministries may pave the way for better oversight, reinforce public trust, and enable more effective allocation of resources for vital services.
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