The Office of the Auditor-General (OAG) in Fiji has identified eight ministries and departments as high-risk entities, thus subjecting them to rigorous audits. The involved ministries are 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 recent report from the Public Accounts Committee (PAC), tabled in Parliament, reviews the findings from audits conducted on the 2018 and 2019 accounts. It highlights that these ministries are labeled high-risk due to substantial year-end transactions, large budgetary allocations, their roles in implementing government policies, complicated transaction nature, and inadequate internal control practices. While some recommendations from these audits were partially implemented, the PAC revealed a concerning gap in progress, with only 81% of the recommendations from the 2018 audit fully executed and 72% from 2019.
Notably, specific areas of concern were raised during PAC’s 2024 and 2025 consultations with these ministries. For instance, the Ministry of Rural and Maritime Development showed partial execution in significant revenue arrears and housing assistance programs. The Republic of Fiji Military Forces faced inefficiencies in internal audits and payment processing irregularities, while the Fiji Police Force had unresolved issues relating to revenue records and procurement practices. Similarly, the Ministry of Education had ongoing reviews since 2017 regarding boarding school rates, and the Ministry of Health’s free medicine program exhibited recurring anomalies.
Looking forward, PAC emphasizes the importance of implementing outstanding audit recommendations and suggests that permanent secretaries—holding chief accounting officer roles—increase their collaboration with the OAG. This step is crucial in addressing audit issues and reducing the risk status of these ministries.
In summary, while the findings indicate significant challenges in financial management and accountability, the highlighted progress and PAC’s commitment to ongoing reform provide a hopeful outlook for enhancing governance in Fiji’s public institutions. Implementing the recommendations may create a foundation for improved oversight, fostering public trust and facilitating better resource allocation for essential services.
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