| Fiji : Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 58 | Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | 100 |
| 59 | Is the supreme audit institution effective? | 88 |
| 60 | Can citizens access reports of the supreme audit institution? | 92 |
Indicator and sub-Indicator Details
| 58 | Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | |||||||
| 58: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | ||||||||
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Comments: References: The Fiji Islands' Audit Department, now the OAG, was an integral part of the colonial administration. In 1971 -- directly after independence -- the Fiji Islands' Government approved the Audit Act 1971, which clarified OAG's role and responsibilities. The Audit Act 1971 remains in force, however the auditor general's independence and powers were strengthened by the Constitution Amendment Act 1997. The OAG is the Supreme Audit Institution (SAI) of the Fiji Islands and is a member of the International Organization of Supreme Audit Institutions (INTOSAI), the Public Debt Committee of INTOSAI, the South Pacific Association of Supreme Audit Institutions (SPASAI), and the Australasian Council of Auditors General (ACAG). In common with many other SAIs, the OAG faces increased expectations and a broadened mandate, while struggling with limited resources and high staff turnover. -DIAGNOSTIC STUDY OF ACCOUNTING AND AUDITING PRACTICES IN THE FIJI ISLANDS (Asian Development Bank)
Peer Review Comments: Also refer to the Audit Amendment Act 2006
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| 59 | Is the supreme audit institution effective? | |||||||
| 59a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: The AG is independent of government and parliament and appointed by the Constitution Officers Commission. References: The office of auditor general is established in the constitution, sections 166-9. see [ LINK ].
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| 59b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: The auditor general can only be dismissed upon inability or for misbehavior and through recommendations of a tribunal consisting of at least 2 of 3 members who have held high judicial office, as it stated under the section172 of the constitution. References: Constitutional Section 170 - online at [ LINK ]. Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
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| 59c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: The minimum qualification is equivalent to Bachelor's degree in accounting and Fiji Institute of Accountant is a prerequisite for an advancement. The institution had 70 professional and seven administrative staff members. Whereas there is no doubting the integrity of the work of the office of the AG, there is also a perception in some government agencies that the AG's work is insufficient to counter the extent of public sector corruption and inefficiency. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
Peer Review Comments: In practice, the audit has qualified full time staff, period. The difference of opinion is based on the basis on which the audit office works. It has to, by necessity, base its work on the foundation of the General Order and the respective financial, and stores regulations that are considered fairly outdated, given the modern requirement of the civil service to proactively respond to the needs of the government of the day on a daily basis. These needs versus the rulebooks often conflict, thus the expressed dissatisfaction. Nevertheless the staff is fully qualified.
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| 59d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: Appointments are conducted under PSC scrutiny to avoid and doubts on the integrity of the force. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
Peer Review Comments: The independence is subject to the independence of the ombudsman and the Public Service Commission in the current political climate.
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| 59e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: Yes, the Office of the Auditor General's budget is drawn from the central government. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
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| 59f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: Government ministries and departments, together with the consolidated national accounts, are to be tabled in parliament by the speaker annually. Government commercial companies, statutory authorities and statutory authorities are also required to produce annual accounts for audit. the audit reports are online at [ LINK ] There have been times when Auditors reports have taken some time to reach parliament. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
Peer Review Comments: There have been occasions in the past when the Auditor General has not provided reports on time due to the volume of government and statutory accounts under his audit.
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| 59g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: Whereas the public accounts committee scrutinizes the audit reports and table its recommendations, and the the minister of finance is meant to respond on the courses of action to be taken by his ministry to notify actions highlighted, there is not a strong track record of either a) public accounts committee response; or b) response by executive government. Similar problems are thus reported year after year. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
Peer Review Comments: The actions are taken through the PAC, but those actions are often inconclusive.
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| 59h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: The OAG initiates investigations from proven red flags or indicators of abnormalities within audit portfolios. The audit office monitors the media and responds to internal whistleblowers. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
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| 60 | Can citizens access reports of the supreme audit institution? | |||||||
| 60a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: Once reports are tabled in parliament by the speaker, they become public documents. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
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| 60b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: The speaker is required to table reports in parliament. Once this step is taken, the report becomes a public document and the AG makes it available on its website at [ LINK ]. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
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| 60c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: Reports are available through the government printing, archives and parliament at a reasonable cost. They are also available online. References: Interview with a member of the Office of the Auditor General, Suva, 4/11/2008.
Peer Review Comments: Reports have gone from a one A4 volume affair to a 16-20 A4 volumes affair.
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