Accountant General
FIJI

Independence

The Auditor General (SAI Fiji) is established under the constitution. Head of  the SAI is appointed by selection from panel. The appointment of the Head of the SAI can be terminated 

i) by the constitutional offices commission.
ii) for inability to perform the function or for misbehaviour
iii) The constitutional offices commission may appoint a tribunal to enquire in to performance of the nature of the act of Auditor General before considering the termination of appointment.

The Head of SAI is appointed for a fixed 5-year renewable tenure with a age limit of 65 years.

The various conditions of service of the Head of the SAI to secure independence are:

The relation with government bodies is that of Auditor and the auditee. The SAI is answerable before the Legislature and independent from the Executive. The SAI  has financial independence. The budget is determined by the Parliament. The SAI reports to the Parliament annually.

Jurisdiction

The SAI's jurisdiction extends to following and there are no limitations imposed on this jurisdiction.

Powers

The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate as per Audit act and the constitution.

The SAI has powers to enforce or initiate enforcement action to secure access to needed records which are not produced. The SAI  has power to seal, search and seize documents and other related items considered necessary for audit and inspection. Further, it has power to seek testimonials of the persons concerned.  It can seek co-operation of persons other than agencies subject to audit and inspection. It can not seek co-operation of persons other than agencies subject to audit and inspection. 

The SAI  does not have powers to instruct government investigating agencies to perform activities considered necessary. The SAI does not have powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. Claims of the interested persons is determined by the Solicitor General's office. 

The SAI does not have powers to take punitive action and/or impose surcharges. The SAI has the powers to access the computer systems of the auditees and download and use electronic data either in site or off site. It does not have the powers to review the development of computer systems by the auditees and suggest controls. The SAI does not have any role in the appointment of the other external auditors engaged by auditees for meeting the statutory requirements but the constitution provides that if a law so provides, the Auditor General will review those audits and reports the results of the review.

Audit Procedures and Functions

The SAI prescribes Financial, Compliance, and EDP Audits in its scope of Audit. There is a general provision in the audit act for conduct of the annual audit. The SAI conducts Concurrent audit and Special audit. It adopts a risk based audit methodology. The SAI does not discharge judicial functions. The report is tabled in Parliament and examined by the public accounts Committee. The auditees respond to the audit findings then the PAC tables its report and the Ministry of Finance responds. The SAI requires that any fraud or embezzlement be reported by the auditees.

The SAI has also the powers to share its audit reports with public or media only after tabling of report to the Parliament. It also has powers to to amend accounts in case of financial statements but this has to be approved by the auditee. The SAI has an advisory role where a major expenditure is involved.

Organisation

The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. The SAI is empowered to engage external auditors/agencies/consultants.

Administrative functions and miscellaneous

The SAI can expend resources budged independently and it has full independence in forming its workplan. The conditions of service is determined by the public service commission. The SAI is  subject to an independent audit similar to any other government department. The SAI is required to submit a report on its activities to the Parliament.