A 2025 regional report by the Australasian Council of Auditors General (ACAG) has identified both strengths and vulnerabilities in the independence of Fiji’s Auditor-General, with financial independence emerging as the most significant ongoing challenge.
In its 2025 Report on the Independence of Auditors-General, ACAG noted that Fiji has strengthened legal protections for the Office of the Auditor-General (OAG) through the Audit Act 2025, particularly the inclusion of an immunity clause.
“A significant inclusion in section 8 of the Audit Act 2025 is the immunity clause, which protects the Auditor-General and their officers against any liability,” the report said.
This was identified as a key strength in safeguarding auditors from external pressure or legal retaliation.
The report also examined Fiji’s constitutional framework, noting that the Constitution of the Republic of Fiji provides strong protection for the OAG.
Amendments to the Constitution require a two-thirds majority in Parliament followed by a referendum, offering “a high level of protection to the establishment of the OAG”.
However, ACAG warned this rigidity also creates vulnerabilities.
“While it protects independence, it also makes it difficult to legislate improvements to audit mandate and governance issues embodied in the Constitution,” the report said.
Financial independence was identified as the OAG’s greatest weakness. Although section 152(9) of the Constitution requires Parliament to ensure adequate funding for the Auditor-General, ACAG said the provision exists “more in principle than actual machinery”.
The report noted that the Auditor-General must still submit budget requests to the executive government, which determines annual appropriations. While recent reforms now allow the Auditor-General to retain audit fees under section 20 of the Audit Act 2025, ACAG said greater discretion over long-term planning is still needed.
As a reform measure, ACAG recommended that the Public Accounts Committee formally consult the Auditor-General on annual funding needs and report recommended appropriations to Parliament, increasing transparency and reducing executive influence.
