THE 2024 Auditor-General’s Report has identified an unreconciled variance of $370,370 between revenue figures and bank lodgements recorded by the Fiji Police Force for the financial year ending July 31, 2024.
The findings were contained in the general administration sector report tabled in Parliament last week. According to the audit, the variance existed between the total revenue balance of $4,229,022 reflected in the Statement of receipts and expenditure and the bank lodgement clearance (BLC) account balance of $4,599,392. The report stated that under finance procedures, revenue figures recorded in the financial management information system (FMIS) are required to be reconciled regularly against revenue statements and bank lodgements.
Audit figures showed total police clearance revenue stood at $3,730,993 in 2024, compared with $4,172,805 in 2023 and $3,043,366 in 2022. Miscellaneous revenue and commission totalled $498,029 in 2024, compared to $275,339 in 2023 and $227,465 in 2022. Combined total revenue reached $4,229,022 in 2024, compared to $4,448,144 in 2023 and $3,270,831 in 2022.
The Auditor-General warned that variances between critical financial records pointed to errors and omissions within the system.
“Variances between critical records indicated the existence of errors and omissions,” the report stated. The Auditor-General recommended that the Fiji Police Force ensure bank lodgements and revenue balances recorded in the FMIS general ledger were reconciled promptly. In its management response, the Fiji Police Force acknowledged the variance and stated that reconciliations had been carried out by the revenue clerk.
Police said many online police clearance payments contained insufficient or mismatched details, making it difficult for revenue collectors to issue proper receipts. Management also stated that some deposits related to refinancing officers’ OPR, advance payment recoveries and donor funding supporting Police operations had contributed to the discrepancies.
