Constitution of Fiji: Chapter 11 - Part 3: Auditor-General

Part 3: Auditor-General

Part 3 of Chapter 11 establishes the office of the Auditor-General. It comprises sections 166 through 169.

Sections 166 and 167 establish the Auditor-General's office, and define its powers and duties. The Auditor-General is the chief official accountant of the state. They must make an annual inspection and audit, followed by a report to the Parliament, on all transactions concerning public money or public property. The Auditor-General is to investigate the legality of all such transactions. Nevertheless, provision exists for the Parliament to exempt a specified body corporate from audit by the Auditor-General. The report is to be delivered to the Speaker of the House of Representatives, and a copy given to the relevant Minister. The Speaker is to require the report to be laid before the House and the Senate within 30 days of receiving it, or, if Parliament is not sitting at the time, on the first sitting day when it resumes.

Section 168 stipulates that the Auditor-General is to be appointed by the Constitutional Offices Commission following consultation with the relevant committee of the House of Representatives. In the event of a vacancy, or of the Auditor-General being unable for any reason to exercise their duties, the Commission may, following consultation with the relevant Minister, appoint an acting Auditor-General. The substitute position may be either permanent or temporary.