Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697780421525.pdf (Fiji)
REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019 - 2020 Audit Report on Statutory Authorities, Independent Body and Commissions PARLIAMENTARY PAPER NO.
104 OF 2021 PARLIAMENT OF FIJI REPORT OF THE AUDITOR GENERAL OF THE REPUBLIC OF FIJI _____________________________________________________________________________________________ 2019-2020 REPORT ON STATUTORY AUTHORITIES AND INDEPENDENT BODIES 1 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI ........................................................................................................ 3 ................................................................................................................................ 5 ........................................................................................................................................ 6 ......................................................................................................................... 11 .............................................................................................................................. 14 ................................................................................................. 14 ......................................................................................................................... 15 .......................................................................................................................... 16 ...................................................................................................................... 16 ................................................................................. 44 ......................................................................................................................... 44 ...................................................................................................................... 45 ........................................................................................................................................... 46 ..................................................................................................... 46
46 ............................................................................... 76 ....................................................... 93 ........................................ 96 ......................................................................................................................... 97 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 2 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 1 As at 31 October 2021 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 3 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 4 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI    2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 5 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Name 1.
Fijian Competition & Consumer Commission 2.

Consumer Council of Fiji 3.

National Fire Authority 4.

Land Transport Authority 5.

Fiji Sports Council 6.

Fiji National Sports Commission 7.

Fijian Elections Office 8.

Fiji Human Rights & Anti-Discrimination Commission 9.

Fiji Independent Commission Against Corruption 10.

Water Authority of Fiji 11.

Agricultural Marketing Authority 12.

Fiji Higher Education Commission 13.

Fiji Revenue and Customs Service 14.


National Council for Persons with Disabilities 15.

16.
Fiji Teachers Registration Authority Investment Fiji Type Statutory Authority Statutory Authority Statutory Authority Statutory Authority Statutory Authority Statutory Authority Independent Body Independent Commission Independent Commission Statutory Authority Statutory Authority Statutory Authority Statutory Authority Statutory Authority Statutory Authority Statutory Authority Year 2019 2019 2015 2018 2018 2020 2018 2008 - 2016 2019 2017 2010 - 2016 2018 2018 2017 2020 2018 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 6 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 7 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Legislative Framework Legislative Timeframe  Legislation establishing entity and related regulations  3-6 months following end of financial year  Not specified/ as soon as practicable  Finance Management Act 2004  Finance Management (Amendment) Act 2021      2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 8 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Entities Draft Financial Statements Received Audits Completed 1.
Tourism Fiji 2015 – 2019 2.

National Fire Authority 2015 - 2017 --- 2015 3.

Agricultural Marketing 2010 - 2019 2010 - 2016 Authority I-Taukei Affairs Board 4.

2003 - 2006 5.

Fiji Servicemen’s After- --- care Fund 6.

Real Estate Agents 2013 – 2015 Board --- --- --- 2008 – 2016 2008 - 2016 7.

Fiji Human Rights & Anti-Discrimination Commission Independent Services Commission Legal 8.

9.

Telecommunication Authority of Fiji --- 2015 – 2016 10.

Fiji Medical & Dental 2016 – 2019 Secretariat 11.


National Food & 2015 – 2017 Nutrition Centre 12.

Sugar Industry Tribunal 2017 – 2018 13.
Fiji Meats Board Industry 2018 – 2019 --- --- --- --- --- --- Audits in Progress as at 31 October 2021 2015 – 2017 Audits Yet to Commence as at 31 October 2021 2018 – 2019 Draft Financial Statements not submitted for audit 2020 2016 2017 2017 2018 – 2020 2018-2019 2020 2003 - 2005 --- --- --- --- 2015 – 2016 2006 --- 2007 – 2020 2017 – 2020 2013 – 2015 2016 – 2020 --- --- --- 2017 – 2020 2016 – 2020 2017 – 2020 2016 – 2017 2018 – 2019 2020 --- --- 2015 – 2017 2017 – 2018 2019 – 2020 2018 2019 2020 14.
Fiji Teacher’s 2018 – 2020 2018 2019 – 2020 --- Registration Authority 15.

Film Fiji 2018 – 2020 --- 2018 2019 - 2020 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS --- --- 9 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Entities Draft Financial Statements Received Audits Completed Audits in Progress as at 31 October 2021 16.

National Council Persons Disabilities for with 2017 – 2018 2017 17.

Fiji Higher Education 2018 Commission 18.


Land Transport 2018 – 2019 Authority 19.

Fiji Revenue and 2018 – 2020 Customs Services 20.

Fiji Roads Authority 2019 21.

Maritime Safety 2017 – 2019 Authority of Fiji 22.

Consumer Council of 2019 - 2020 Fiji 23.

Fijian Competition and Consumer Commission 2019 – 2020 24.

Fiji Sports Council 2018 – 2020 25.

Fiji National Sports 2020 – 2021 Commission 26.

Civil Aviation Authority 2020 of Fiji 2018 2018 2018 --- --- 2019 2019 2018 2020 --- 27.
Investment Fiji 2020 - 2021 2020 28.

Accident Compensation Commission of Fiji 29.

Centre for Appropriate and Technology Development 2019 2017 – 2018 30.

Water Authority of Fiji 2017 - 2018 31.

National Substance Abuse Advisory Council 2016 – 2017 32.

Fijian Elections Office 2018 – 2020 33.
Fiji Commission Corruption Independent Against 2019 --- --- 2017 --- 2018 2019 Total 89 30 --- --- 2019 2019 2019 --- --- 2020 --- 2021 2020 2021 2019 2017 – 2018 2018 2016 – 2017 2019 - 2020 --- 32 Audits Yet to Commence as at 31 October 2021 2018 Draft Financial Statements not submitted for audit 2019 – 2020 --- --- 2020 --- 2017 – 2019 2020 --- 2019 – 2020 --- --- --- --- --- --- --- --- --- 27 2019 – 2020 2020 --- 2020 2020 --- --- --- --- --- --- 2020 2019 – 2020 2019 – 2020 2018 – 2020 2020 2020 61 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 10 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI   Rating Quality of draft financial statements assessment  Effective  Generally effective  Ineffective No adjustments were required Adjustments on operating results/net assets were less than five percent Adjustments on operating results/net assets were more than five percent Entities Year Unmodified Opinion Modified (Qualified) Opinion Modified (Disclaimer of Opinion) 1.
Fijian Competition & Consumer Commission 2.

Consumer Council of Fiji 3.

National Fire Authority 4.

Land Transport Authority 5.

Fiji Sports Council 6.

Fiji National Sports Commission 7.

Fijian Elections Office 8.


Fiji Independent Commission Against Corruption 2019 2019 2015 2018 2018 2020 2018 2019 ✓ ✓ ✓ ✓ ✓ ✓ 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS ✓ ✓ 11 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Entities Year Unmodified Opinion Modified (Qualified) Opinion Modified (Disclaimer of Opinion) 9.

Water Authority of Fiji 10.

Human Rights & Anti-Discrimination Commission 11.

Agricultural Marketing Authority 12.


Fiji Higher Education Commission 13.

Fiji Revenue and Customs Service 14.

National Council for Persons with Disabilities 15.

Investment Fiji 16.
Fiji Teachers Registration Authority 2017 2008 - 2016 2010 - 2016 2018 2018 2017 2020 2018 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ Rating  Effective  Generally effective  Ineffective Timeliness of draft financial statements assessment Acceptable draft financial statements received within 60 days before legislative deadline Acceptable draft financial statements received within 30 days before legislative deadline Acceptable draft financial statements received less than 30 days before legislative deadline 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 12 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Entities Year Financial Reporting Quality Timeliness 1.
Fijian Competition & Consumer Commission 2.

Consumer Council of Fiji 3.

National Fire Authority 4.

Land Transport Authority 5.

Fiji Sports Council 6.

Fiji National Sports Commission 7.

Fijian Elections Office 8.

Fiji Independent Commission Against Corruption 9.

Water Authority of Fiji 10.

Fiji Human Rights & Anti-Discrimination Commission 11.

Agricultural Marketing Authority 12.

Fiji Higher Education Service 13.

Fiji Revenue and Customs Service 14.


National Council for Persons with Disabilities 15.

Investment Fiji 16.
Fiji Teachers Registration Authority 2019 2019 2015 2018 2018 2020 2018 2019 2017 2008 - 2016 2010 - 2016 2018 2018 2017 2020 2018                                 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 13 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 14 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Rating  Effective  Ineffective Internal Control Assessment No deficiencies identified in internal controls Significant deficiencies identified in internal controls Entities 1.
Fijian Competition & Consumer Commission 2.

Consumer Council of Fiji 3.

National Fire Authority 4.

Land Transport Authority 5.

Fiji Sports Council 6.

Fiji National Sports Commission 7.

Fijian Elections Office 8.

Fiji Independent Commission Against Corruption 9.

Water Authority of Fiji 10.

Fiji Human Rights & Anti-Discrimination Commission 11.

Agricultural Marketing Authority 12.

Fiji Higher Education Authority 13.

Fiji Revenue and Customs Service 14.


National Council for Persons with Disabilities 15.

Investment Fiji 16.
Fiji Teachers Registration Authority Year 2019 2019 2015 2018 2018 2020 2018 2019 2017 2008 - 2016 2010 - 2016 2018 2018 2017 2020 2018 CE=Control Environment RA=Risk Assessment CA=Control Activities IC=Information and Communication Control MA=Monitoring Activities Internal Controls CA     CE RA         IC MA                                                                     2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 15 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI • • • • • 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 16 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2 Ministry of Economy Circular Number 10/2009 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 17 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI • • • • 3 Land Transport Act 1998 section 24 (2) 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 18 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI   4 International Accounting Standards 16.61 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 19 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 5 LTA Finance Policy 2015 – section 3.9.2.2 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 20 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Draft Financial Statements First Draft Second Draft Third Draft Date of Submission 02/07/2019 22/10/2019 21/05/2020 6 7 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 21 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI     2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 22 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Financial Year Bank Reconciliation Balance ($) 2008 2009 2010 2011 2012 2013 2014 2015 2016 136,460 224,444 114,019 56,442 89,160 92,625 216,870 328,121 140,771 Balance as per Financial Statements ($)
 139,963 227,928 117,532 67,921 100,500 103,993 229,973 341,253 148,736 Variance ($) 3,503 3,484 3,513 11,479 11,340 11,368 13,103 13,132 7,965      2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 23 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Financial Yeark4 2008 2009 2010 2011 2012 2013 2014 2015 2016 Financial Statement Balance ($) 14,140 12,618 12,833 12,964 12,964 12,964 15,603 16,521 37,411      Year 2008 2009 2010 2011 2012 2013 2014 2015 Financial Statements ($) Assets Expenditure Ledger ($) Variance ($) 16,133 11,271 - - 5,379 - - - 26,416 6,499 10,283 4,772 4,408 4,731 7,481 1,641 6,607 527 4,408 4,731 2,102 1,641 6,607 527 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 24 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2016 25,367 - 25,367     4.
Incorrect Recording of Grant Income    Year Financial Statement ($) 979,239 2008 Received ($) Variance ($) 950,000 29,239 5.
Variance in Salaries and Wages  2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 25 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Financial Statements (includes FNPF and PAYE) ($) 590,387 536,974 410,854 314,379 317,092 342,158 342,713 367,224 251,649 Audit calculation from payroll record ($) 589,875 531,838 408,103 321,333 315,958 341,122 342,694 361,500 233,828 Variance ($) 512 5,136 2,751 6,954 1,134 1,036 19.00 5,724 17,821 Total FNPF Paid ($) Total PAYE Paid ($) Total FNPF and PAYE Paid ($) Financial Statements ($) Variance ($) 87,345 78,737 60,413 47,565 46,778 50,507 50,770 57,686 37,161 74,584 50,239 27,837 16,694 7,042 12,987 13,300· 17,525 16,951 161,929 128,976 88,250 64,259 53,820 63,494 64,070 75,211 54,112 174,887 140,555 95,413 69,119 58,785 65,628 74,368 80,166 63,099 12,958 11,579 7,163 4,860 4,965 2,134 10,298 4,955 8,987 Year 2008 2009 2010 2011 2012 2013 2014 2015 2016 Year 2008 2009 2010 2011 2012 2013 2014 2015 2016     2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 26 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI      2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 27 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI       8 International Accounting Standards 16.61 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 28 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI       2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 29 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI   Year 2010 2011 2012 2013 2014 2015 2016 Inventory Balance ($) 30,845 31,307 31,307 32,113 34,307 39,072 40,826 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 30 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Year 2011 2012 2013 2014 2015 Variance ($) 21,914 4,996 38,581 91,016 91,016   4.
Year 2010 2011 2012 2013 2014 2016 Trade Payable ($) 257,112 247,105 257,641 243,576 322,174 141,051 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 31 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Year 2011 2012 2013 2014 2015 2016 VAT Payable ($) 97,790 83,473 64,144 100,841 114,073 89,675 Year 2010 2011 2012 2013 2014 2015 2016 Adjustment Passed to Retained Earnings ($) 126,433 126,433 33,785 214,551 142,746 85,461 261,085 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 32 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 33 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Age of Debtors 31-60 Days 61-90 Days 91 Days-2 Years 2-5 Years More than 5 years TOTAL Total Debt ($) 24,407,507 12,296,127 71,277,231 21,446,142 12,570,819 141,997,826 Percentage (%) 17% 9% 50% 15% 9% 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 34 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI .
2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 35 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Draft Financial Statements Date Submitted First Draft Second Draft Third Draft Fourth Draft Fifth draft 16th August 2018 28th August 2018 18th December 2018 28th June 2019 07 July 2020 .
• • 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 36 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 37 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI     2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 38 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI National Council for Persons with disabilities (Con't)   2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 39 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI FTRA (Con't) 3.
9 International Accounting Standards 36.9 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 40 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI     Asset Amount ($) Rate (%) used for Calculation of Depreciation Lawaqa Park FMF Gym Upgrade Motor Vehicle Scoreboard 2,575,936 3,867,633 109,174 25,300 5.00 2.50 14.29 20.00 Rate (%) used for Amortization of Deferred Income 11.21 11.21 11.21 11.21 10 International Accounting Standards 16.61 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 41 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI       2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 42 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI    2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 43 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 44 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 45 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 46 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 47 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 48 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 49 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 50 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 51 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 52 REPORT OF THE
 AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 53 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 54 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 8. .
2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 55 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 56 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 57 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 58 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 59 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 60 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 61 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 62 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI   2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 63 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 64 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 65 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 66 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 67 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 68 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 69 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES,
 INDEPENDENT BODY AND COMMISSIONS 70 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 71 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 72 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 73 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 1.
3.
2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 74 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 75 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description 2019 ($) 2018 ($) 3,397,524 159,536 3,557,060 3,055,446 264,574 3,320,020 Government Grant – Operational Other Income Total Income Expenditure Personnel Expense Operating Expenses Administrative Expenses Depreciation Total Expenditure Net (Deficit)/Surplus Total Comprehensive Income 2,401,328 1,064,021 518,354 177,742 4,161,445 (841,425) (841,425) 2,037,361 560,034 438,530 105,847 3,141,772 415,288 415,288 Description Assets Cash and Cash Equivalents Deposits Trade and Other receivables Property, Plant & Equipment Total Assets Liabilities Trade and Other Payable Deferred Income Other Liabilities Total Liabilities Net Assets 2019 ($) 2017 ($8 387,879 1,487,152 43,946 43,887 40,835 120,679 1,440,925 742,810 1,993,370 2,314,743 285,569 1,257,481 5,734 316,894 707,393 4,444 1,548,748 1,028,731 444,586 1,286,012 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 76 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Income Government Grant Other Income Total Revenue Depreciation Personnel expenses Operating expenses Administrative expenses Total Expenses Net (Loss)/Profit Description Income Total Revenue Expenses Expenses Total Expenses Net Loss 2019 ($) 2018 ($) 1,257,918 117,146 1,375,064 1,226,106 188,231 1,414,337 95,344 838,172 289,663 155,605 1,378,784 (3,720) 72,192 901,153 190,805 144,788 1,308,938 105,399 2019 ($) 2018 ($) 33,167 33,167 - - 160 160 (160) 33,167 33,167 - Description 2019 ($) Cash and cash equivalents 459,763 Other current assets 34,906 13,691 Prepayments Property Plant & equipment 442,825 Intangible Assets 4,107 955,292 Total Assets 58,786 Trade and Other Payables 25,032 Provision for Annual Leave Unutilized Capital Government Grant 54,139 532,139 Deferred Grant 670,096 Total
 Liabilities 285,196 Net Assets 2018 ($) 463,259 35,194 4,369 465,967 530 969,319 115,409 21,475 4,587 538,892 680,363 288,956 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 77 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 78 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Fiji National Sports Commission Abridged Statement of Financial Performance Description Operating revenue Other operating revenue Total Income Expenses Sports Grant Expenses International Coaches Salary Grant Administrative Expenses Depreciation Personnel Expenses Operating Expenses Finance cost Total Expense Net operating surplus for the year 2019 ($) 2020 ($) 7,606,706 10,701,487 114,251 7,678,114 10,815,738 71,408 5,540,509 1,095,732 25,380 61,180 695,671 242,176 701 8,537,260 1,293,260 25,396 77,797 561,800 308,683 526 7,661,349 10,804,722 11,016 16,765 The Commission recorded operating surplus of $16,765 in 2020 compared to a surplus of $11,016 in 2019.
The increase in net operating surplus was mainly due to decrease in spots grants and operating expenses.
Abridged Statement of Financial Position Description Cash Prepayments Property, plant and equipment Other current assets Total Assets Trade and other payables Employee entitlements Deferred revenue Deferred sports grant Finance lease liability Total liabilities Net Assets 2020 ($) 1,543,929 - 211,624 2,317 1,757,870 104,489 19,575 96,845 1,070,019 3,787 1,294,715 463,155 2019 ($) 568,231 12,829 176,803 3,251 761,114 157,148 21,680 152,247 60,717 18,932 410,724 350,390 The Commission recorded an increase in the net assets by $112,765 or 32% in 2020.
Cash at bank increased significantly as sporting grants remained unutilized by year end.
2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 79 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Fiji Sports Council Abridged Statement of Comprehensive Income Description Revenue Operating Income Other Income Concession Income Total Revenue Expenditure Administrative Expenses Operating Expenses Other Operating Expenses Personal Expenses Depreciation Concession Purchases Interest Total Expenditure Total Comprehensive loss 2018 ($) 2017 ($) 4,122,496 3,277,140 509,843 7,909,479 4,388,633 3,252,118 579,045 8,219,796 571,462 1,265,570 244,699 2,181,316 6,924,036 331,165 199,620 580,932 1,301,559 279,839 2,182,994 6,911,069 386, 453 153,394 11,717,868 11,796,240 (3,576,444) (3,808,389) The Council recorded comprehensive loss of $3,808,389 in 2018 compared to a loss of $3,576,444 in 2017.
The increase in loss was mainly due to decrease operating and concession income during the financial year.
Abridged Statement of Financial Position Description Assets Current Assets Other receivables Property, Plant & Equipment Total Assets Liabilities Current Liabilities Non-current liabilities Total Liabilities Net Assets 2018 ($) 2017 ($) 4,721,369 242,274 141,381,493 146,345,136 1,606,831 242,274 144,531,508 146,380,613 1,549,205 69,656,262 71,205,467 75,139,669 1,568,441 65,864,114 67,432,555 78,948,058 The Commission recorded a decrease in net assets by $3,808,389 or 4.8% in 2018 compared to 2017.
The reduction in net assets were largely due to increase in interest bearing borrowings and deferred income.
2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 80 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description 2018 ($) 23,229,876 Grant received 2,557,758 Other income 25,787,634 Total Income Administrative expenses 1,142,012 Salaries, wages and other employee benefits 12,036,701 7,074,665 Operating expenses 1,444,974 Other expenses 21,698,352 Total Expenditure 4,089,282 Profit from Operations 7,125,398 Other comprehensive income 11,214,680 Total Comprehensive Income 2017 ($) 19,322,198 2,749,570 22,071,768 1,296,189 10,563,073 6,890,897 1,197,702 19,947,861 2,123,907 - 2,123,907 Description Cash and cash equivalents Receivables Inventories Property, plant and equipment Intangible assets Total Assets Creditors and other accruals Owing to Government consolidated account Deferred grant Provisions Finance lease liability Deferred grant Total Liabilities Asset Revaluation Reserve Capital Retained earnings Total Capital and Reserves 2018 ($) 7,855,854 1,220,798 964,436 22,348,243 466,422 32,855,753 1,380,512 15,639 2,208,163 727,590 - 10,481,935 14,813,839 7,544,353 1,650,146 8,847,415 18,041,914 2017 ($) 8,185,511 248,126 763,505 14,517,298 707,837 24,422,277 1,476,482 26,322 1,928,035 931,132 262,846 12,970,226 17,595,043 418,955 1,650,146 4,758,133 6,827,234 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 81 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Government grant Donor income Other income Total Income Expenses Administrative expenses Salaries Advertising Travel and accommodation Other expenses Total Expenditure Net Surplus 2018 ($) 2017 ($) 20,125,627 521,064 3,061 20,649,752 7,099,979 6,847,769 1,963,402 2,156,846 1,948,961 20,016,957 632,795 11,709,603 896,860 2,688 12,609,151 4,857,428 3,278,633 477,424 1,312,625 1,026,587 10,952,697 1,656,454 2017 ($) Description 364,072 Cash 1,078,843 Receivables 475,287 Other current assets 5,073 Investments 2,058,060 Property, plant and equipment 833,726 Intangible assets 4,815,061
 Total Assets 1,076,795 Trade and other payables 84,506 Employee entitlements 283,826 Deferred Income 1,445,127 Total Liabilities 3,369,934 Net Assets Accumulated funds 3,369,934 3,369,934 Total Equity 2018 ($) 1,801,863 563,084 163,930 5,200 2,276,164 996,119 5,806,360 1,499,914 203,802 98,915 1,802,631 4,003,729 4,003,729 4,003,729 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 82 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Government grant Other income Total Revenue Administrative Expenses Salary and Wages Other Expenses Total Expenditure Net Loss 31 July 2019 ($) 7,638,552 35,377 7,673,929 868,207 5,424,395 2,076,853 8,369,455 (695,526) 31 July 2018 ($) 8,254,648 7,247 8,261,895 737,043 5,218,086 2,384,639 8,339,768 (77,873) Description Cash Receivables Other current assets Property, plant and equipment Intangible assets Total Assets Trade and other payables Employee entitlements Total Liabilities Net Assets 2018 $ 525,843 57,036 503,458 1,624,579 163,286 2,874,202 360,412 429,633 790,045 2,084,157 2017 $ 1,054,171 17,148 355,638 1,770,377 289,648 3,486,982 319,242 388,057 707,299 2,779,683 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 83 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description 31 Dec 2008 ($) 31 Dec 2009 ($) 31 Dec 2010 ($) 31 Dec 2011 ($) 31 Dec 2012 ($) 31 Dec 2013 ($) 31 Dec 2014 ($) 31 Dec 2015 ($) Grant Income Other Income Total Receipts Payments Personal Expense Operating Expense Total Payments Surplus/(Deficit) 979,239 802,510 150 985,541 802,660 6,302 415,000 361,999 465,318 412,503 - 415,067 362,434 465,318 412,503 435 67 - (4,734) (53,266) 34,875 (112,401) 420,808 130,120 444,502 105,589 342,037 (147,978)
 Description 31 Dec 2008 ($) 31 Dec 2009 ($) 31 Dec 2010 ($) 31 Dec 2011 ($) 31 Dec 2012 ($) 31 Dec 2013 ($) 31 Dec 2014 ($) 31 Dec 2015 ($) Cash and cash equivalents Trade and other receivables Property, plant and equipment Total Assets Trade and other payables Total Liabilities Net Assets July 2016 7 months ($) 194,059 - 194,059 31 July 2016 7 months ($) 148,736 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 84 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Operating Revenue Other Operating Income Total Income Personal Expenses Operating Expenses (Loss)/Profit from operations before depreciation and amortization, finance income and income tax Deprecations and Amortization Finance income Loss before Income Tax Income tax Net loss for the year Other comprehensive income Total comprehensive (loss), net of tax 2017 ($) 78,899,685 48,747,566 127,647,251 (33,950,443) (98,732,047) (5,035,239) 2016 ($) (Restated) 72,071,657 49,326,460 121,398,117 (26,026,267) (94,936,223) 435,627 (56,892,377) 154,410 (61,773,206) --- (61,773,206) - (61,773,206) (59,288,328) 103,454 (58,749,247) --- (58,749,247) - (58,749,247) Description Cash and Cash Equivalents Trade and Other Receivables Inventories Held to maturity investments Other Assets and Prepayments Property, Plant and Equipment Intangible asset Total Assets Trade and Other Payables Provisions for Employee entitlements Obligations under finance lease Deferred revenue – capital grant ADB funded grant Total Liabilities
 Contributed Equity Accumulated Losses Total equity 2017 ($) 62,578,916 22,246,585 31,273,648 1,326,710 922,430 1,769,830,071 825,440 1,889,003,800 28,938,966 405,078 - 409,592,631 67,226,619 506,163,294 1,746,440,815 (363,600,308) 1,382,840,507 2016 ($) (Restated) 34,241,532 6,818,766 28,939,985 1,323,742 887,838 1,746,069,527 967,501 1,819,248,891 18,820,909 775,140 91,458 286,537,396 68,398,812 374,623,715 1,746,452,278 (301,827,102) 1,444,625,176 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 85 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI National Fire Authority Abridged Statement of Financial Performance Description Income Fire Levy Contribution Government Grant Ambulance Grant Structural Fire Safety Water Levy Contribution Other Income Total Income Expenses Personnel expenses Depreciation and Amortization Operating and Administration expenses Total Expense Net operating surplus for the year 2015 ($) 2014 ($) 9,917,473 67,227 347,826 943,755 253,750 978,073 9,695,483 1,925,730 467,470 951,063 336,895 944,745 12,508,104 14,321,386 7,091,241 1,225,317 3,858,747 6,693,041 1,009,735 2,935,441 12,175,305 10,638,217 3,683,169 332,799 The Authority recorded operating surplus of $332,799 in 2015 compared to a surplus of $3,683,169 in 2016.
The decline in surplus was mainly due to reduction is government grant and increase in personnel and operating expenses in 2015.
Abridged Statement of Financial Position Description 2015 ($) 2014 ($) 7,054,046 1,822,775 1,794,720 8,784,688 304,502 22,849,162 19,760,731 Assets Cash and cash equivalents 2,301,767 Held-to-maturity investments 2,834,290 Trade and other receivables 2,273,541 Property, plant and equipment 15,348,244 Other assets 91,320 Total Assets Liabilities Trade and other payables Deferred revenue Other liabilities Total liabilities Net Assets 1,054,368 4,198,446 127,460 5,380,274 620,816 1,764,063 239,763 2,624,642 17,468,888 17,136,089 The Authority recorded an increase in total assets by $3,088,431 or 16% in 2015.
This was mainly due to procurement of fire trucks and fire fitting equipment.

These procurements also resulted in reduction in cash at bank in 2015 compared to 2014.
2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 86 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description 31 July 2016 7 months ($) 31 December 2015 12 months ($) 31 December 2014 12 months ($) 31 December 2013 12 months ($) Sales 1,448,096 2,085,498 Cost of sales (1,964,620) (2,515,012) (516,524) (429,514) 757,345 (900,215) (142,870) 420,435 31 December 2012 12 months ($) 373,600 31 December 2011 12 months ($) 336,879 31 December 2010 12 months ($) 31 December 2009 12 months ($) 1,406,676 1,735,120 (329,329) (355,169) (285,690) (1,245,631) (2,037,599) 91,106 18,431 51,189 161,045 (302,479) 3,910,300 1,879,761 1,171,401 779,004 869,566 849,285 1,109,778 1,555,556 515,233 373,224 220,960 308,754 157,283 203,345 271,114 228,820 3,909,009 1,823,471 1,249,491 1,178,864 1,045,280 1,103,819 1,541,937 1,481,897 (1,283,419) (1,641,482) (1,061,286) (849,301) (806,309) (940,859) (1,417,386) (1,097,635) (77,651) (98,505) (35,885) (29,985) (37,138) (30,193) (28,095) (124,067) 2,547,939 83,484 152,320 299,578 201,833 132,767 96,456 260,195 - - - - - - 2,547,939 83,484 152,320 299,578 201,833 132,767 (6,067) 90,389 (20,348) 239,847 - - - - - - - - 2,547,939 83,484 152,320 299,578 201,833 132,767 90,389 239,847 Gross Profit/ (Loss) Government grant Other revenue Expenditure Administration expenses Distribution and marketing expenses profit from operations Finance cost (Loss)/ profit before income tax Income tax expense (Loss)/ profit for the year Description 31 July 2016 7 months ($) 31 December 2015 12 months ($) 31 December 2014 12 months ($) 31 December 2013 12 months ($) 31 December 2012 12 months ($) 31 December 2011 12 months ($) 31 December 2010 12 months ($) 1,135,042
1,230,414 243,576 1,156,152 257,641 1,135,042 247,105 1,296,036 257,112 - - - - - - 19,682 - 2,065,705 2,441,390 2,793,461 2,793,461 - 1,453,363 1,842,266 506,607 506,607 - 969,242 1,291,416 508,584 508,584 - 487,828 731,404 499,010 499,010 - 457,528 715,169 440,983 440,983 23,121 591,881 862,107 272,935 272,935 124,223 754,851 1,155,868 140,168 140,168 Cash and cash equivalents Trade and other receivables Inventories Property, plant and equipment Total Assets Trade and other payables Employee entitlement liability Term Loan Deferred revenue Total Liabilities Retained earnings Total Equity 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 87 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Government Grant MFAT grant Release of deferred income Conference collection Other Income- Reimbursements from Technical College of Fiji Other refunds Total Operating Income Depreciation and amortisation expense Salaries and employee costs Operating expenses Total Operating Expenses (Loss)/Profit for the year 2018 ($) 1,513,366 70,000 1,874,402 - - 8,064 3,465,832 (81,866) (1,588,765) (1,806,326) (3,476,957) (11,125) 2017 Restated ($) 1,472,604 100,000 620,572 8,786 46,381 3,030 2,251,373 (67,680) (1,381,925) (792,618) (2,242,223) 9,150 Abridged Statement of Financial Position Description Cash and cash equivalents Other debtors, deposits and prepayments Property plant and equipment Intangible assets Total Assets Trade payables and accruals Provisional Tax Provision for annual leave Deferred Income Total Liabilities Net Assets 2018 ($) 1,255,509 167,182 242,412 181,812 1,846,915 195,890 3,454 34,953 1,296,957 1,531,254 315,661 2017 Restated ($) 1,839,802 89,631 258,757 182,439 2,370,629 128,148 14,193 32,328 1,869,174 2,043,843 326,786 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 88 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Grants from Government Fees and Charges Other Income Total Agency Revenue Employee Costs Other Expenditure
 Total Expenditure Net Surplus for the year Other Comprehensive Income Total Comprehensive Income 2018 ($) 42,091,985 10,550,737 7,727,738 60,370,460 37,502,184 20,922,071 58,424,255 1,946,205 - 1,946,205 2017 (Restated) ($) 42,099,362 11,164,464 4,139,600 57,403,426 35,042,722 13,127,524 48,170,246 9,233,180 - 9,233,180 Description Cash at bank Investments Other Current Assets Non-Current Assets Total Assets Current Liabilities Deferred Grant Income Total Liabilities Net Assets Total Equity 2018 ($) 31,337,496 40,399,887 3,947,110 46,051,591 121,736,084 4,397,385 34,340,466 38,737,851 82,998,233 82,998,233 2017 (Restated) ($) 44,132,251 37,862,469 4,824,970 29,904,116 116,723,806 4,742,482 30,929,296 35,671,778 81,052,028 81,052,028 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 89 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Government Grant – Operational Other Income Total Income Expenditure Personnel Expense Operating and Administrative Expenses Total Expenditure Net Surplus 2017 ($) 551,900 26,017 577,917 203,405 363,019 566,424 11,493 2016 ($) 227,500 15,669 243,169 130,364 92,979 223,343 19,826 Abridged Statement of Financial Position Description Assets Cash and Cash Equivalents Telephone Deposits Total Assets 2017 ($) 2016 ($) 43,215 600 43,815 31,722 600 32,322 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 90 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Government grant Registration extract fees International Business Award - Income Other income Total income Administrative expenses Depreciation Operating expenses Amortization of Intangible asset Personnel expenses International Business Award- expenses Total expenditure Net (deficit) / surplus for the year 2020 ($) 1,970,841 647 79,510 29,493 2,080,491 295,429 99,034 478,013 96,432 1,398,086 269,996 2,636,990 (556,499) 2019 ($) 2,715,295 459 293,878 32,314 3,041,946 306,558 95,440 565,648 96,432 1,544,266
 294,027 2,902,371 139,575 Description Cash on hand and at bank Receivables Property, plant and equipment Intangible Assets Total Assets Trade creditors and accruals Payable to Ministry of Economy Provisions for employee entitlement Deferred grant income Total Liabilities Net Assets 2020 ($) 383,751 92,089 203,333 346,204 1,025,377 80,331 167,500 98,001 85,320 431,152 594,225 2019 ($) 739,872 92,389 262,944 439,426 1,534,631 92,055 82,500 95,591 113,761 383,907 1,150,724 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 91 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI Description Government grant Other Income Amortisation Total income Depreciation expense Employee benefit expense Administration expenses Interest expenses Total expenditure Net (Deficit) / Surplus for the year 2018 ($) 368,294 394 20,656 389,344 20,656 312,208 60,702 4,624 398,190 (8,846) 2017 ($) 370,398 962 20,252 391,612 20,252 300,391 52,203 4,624 377,470 14,142 Description Cash and cash equivalents Prepayments and other assets Property, plant and equipment Intangible Assets Total Assets Trade payables and other accruals Deferred revenue Obligations under finance lease (current) Employee entitlements Obligations under finance lease (non-current) Total Liabilities Net Assets 2018 ($) 62,382 737 47,980 760 111,859 22,394 48,740 10,880 2017 ($) 76,783 133 65,757 1,000 143,673 7,802 66,757 10,880 8,918 12,694 18,488 22,667 103,626 8,233 126,594 17,079 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 92 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 93 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND COMMISSIONS 94 REPORT OF THE AUDITOR-GENERAL OF THE REPUBLIC OF FIJI ✓ ✓ ✓ ✓ ✓ ✓ 2019-2020 REPORT ON STATUTORY AUTHORITIES, INDEPENDENT BODY AND
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