THE 2024 Auditor-General’s Report has revealed a series of internal control weaknesses and accounting anomalies at Fiji’s Wellington Mission, including missing financial records and double-posted revenue totalling around $982,633.
According to the report on the general administration sector tabled in Parliament last week, auditors identified recurring issues relating to delayed acquittals, weak records management and inadequate supervision within the mission’s accounts section.
The audit found that revenue collectors cash analysis sheets and bank lodgements for several months were not provided for verification. The missing records related to miscellaneous revenue and freight carriage revenue amounting to $612,525.
The report detailed missing miscellaneous revenue records of $41,769 for August, $59,468 for September, $54,881 for November, $52,869 for February, $25,022 for January, $57,717 for April, $43,931 for July and $34,780 for June
Additional missing records linked to freight carriage revenue included $29,739 for September, $31,334 for February, $35,725 for April. $28,213 for October, $19,092 for July and $13,782 for January
Auditors also uncovered double posting of revenue entries in the FMIS general ledger totalling $230,338.
The report noted duplicate entries involving $52,869 in miscellaneous revenue in February 2024, $31,334 in freight carriage revenue in February 2024 and three separate entries of $20,644 recorded in July 2024
Further anomalies were identified in the mission’s revenue listings, where receipt number 368526 was recorded twice for $51,750, resulting in duplicate entries amounting to $NZ103,500 or approximately $F139,770.
The Auditor-General stated that poor records management and inadequate supervision contributed to the findings and increased the risk of misappropriation of funds going undetected.
Recommendations included improving supervision and monitoring of accounting responsibilities, ensuring proper maintenance and storage of records, and correcting all variances and double postings in the FMIS general ledger.
In its response, management said headquarters was directly liaising with the Fiji High Commission in Wellington to provide the missing documents and resolve outstanding issues.
The ministry also said the rollout of the new FMIS system and the deployment of finance staff from headquarters to the Wellington Mission were expected to strengthen financial monitoring and minimise similar issues in the future.
