Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697766961486.pdf (Fiji)
Rio de Janeiro Paralympic Games AnnuAl RepoRt August 2017- July 2018 Parliamentary Paper No.

138 of 2019 FiJi nAtionAl spoRts Commission August 2017 - July 2018 AnnuAl RepoRt FIJI NATIONAL SPORTS COMMISSION Our Mission To encourage every citizen to actively participate in sports and physical activity for a healthy nation.

Our Vision To enrich the lives and health of all Fijians through physical activities.
Our Values Integrity Service Excellence Accountability Transparency Teamwork Safety & Security Cover Mere Rodan, who won Gold in table tennis at the Rio de Janeiro Paralympics.
Table of Contents Executive Chairman’s Report 2017-2018 Operating Expenses Corporate Objectives Board Members Senior Management Sports Development Programs Talent Identification –Testimonials Sports Grants and Sporting Organizations’ Achievements Financial Statements 1 Executive Chairman’s Report preparation essential It is timely to note that these results do not happen as the result of funding only in the year of major competitions.
Athletes’ success is built on the three or four years of preparation prior to these events, and is made possible by ongoing funding support that enables us to prepare for the build up to major regional and international competitions.

A new Division I am pleased to announce that there is now a new Central- Urban Division for the Sports Commission.

This arose out of our realisation that many of the people we have worked with in rural outreach programs have now relocated in Suva city.
The Commission recognised its responsibility towards these people, particularly the youth, who contribute considerably to the growing numbers moving from rural to urban areas.

In order to respond appropriately and effectively, it was decided to set up a Suva-based division.

In order to facilitate this and ensure that the Commission was addressing the right areas, we signed an MOU with the Fiji Police Force.
As a result, the Commission has successfully conducted a number of training programs for the Central-Urban Division youth, not only in sporting activities, but as administrators, umpires, referees, and coaches., and these programs are continuing to expand.

positive outcomes One of the major advantages arising from this initiative is that those who train to be administrators are taking ownership of their areas.

As a result, we have set up a number of Associations in the corresponding areas of Suva.
Those who have completed training as Technical Officials can now be paid for performing that function at major sporting engagements in the city.

Overall, the creation of the Central–Urban Division is having a marked effect on improving the wellness within our urban area, and I am pleased to report that the Police Force informed us that they are seeing a drop in criminal activities amongst our youth.
I am pleased to present the Fiji National Sports Commission (FNSC) Annual Report for the August 2017 to July 2018 financial year.

I wish to acknowledge the continued support of my Board of Directors, who provide an invaluable combination of sporting knowledge and business acumen.
I also wish to thank the Minister of Youth and Sports, our Line Ministry and the Minister of Economy for our funding assistance, which demonstrates Government’s on-going commitment to sports development at all levels, throughout the nation.

This commitment makes it possible for the Commission to bring sports development and physical activity to all levels and age groups in communities throughout the whole of Fiji.
In this regard, I wish to take this opportunity to say a very special thank-you to all the FNSC staff.

Your dedication and hard work make our Vision and Mission statements a reality, enhancing the overall health and wellbeing of the nation.

Continuing medal success Following Fiji’s success at the 31st Olympics in Rio de Janeiro in August 2017, we continued with considerable success to the Pacific Mini Games, held in Vanuatu, where we achieved 23 gold medals.
We are very pleased with these results that followed with Fiji’s participation in the Commonwealth Games, where we won a gold in weightlifting and we saw the return of Fiji into the boxing arena with the bronze medal win by Winston Hill.

We are particularly pleased that our support has contributed to the reinvigoration of the sport of boxing.
national sports Conference For the 2017-2018 National Sports Conference, the Commission continued to investigate pathways to strengthen our National Sporting Organizations (NSOs).

As well as reviewing NSOs and their administrating bodies, we invited the participation of local and international lawyers, who made presentations on ‘The Game of Law, or the Law of the Game’.
We continued our review of the National Sports Policy and examined sports development plans, as well as the relevance of NSOs’ sustainability and access to funding.

1 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Coaches’ forum In association with the National Conference, the Commission also partnered with Oceania National Olympic Committees (ONOC ) and Fiji Association of Sports and National Olympic Committee (FASANOC) in holding a three- day Coaches’ Forum.
This was for all coaches, from the national level to the grass-roots level, where the Commission has been facilitating training sessions.

We brought the community-based coaches into Suva so that they too could participate at the national level.

Reactive approach In the five years since its inception, the Commission has continuously worked closely with the communities, constantly asking each community what its needs are, what are their intentions, and responding to these needs.
It is a more inclusive pathway, that involves all age groups and all levels of ability, and it is getting people physically active.

who are making the commitment to programs, taking ownership and creating sustainability for sports and physical activities.
Out of this, we are seeing the establishment and growth of sporting associations and clubs, and the participants taking on board how to maintain and fund their associations and how to be a part of the bigger picture by joining in with the National Sporting Organisations for competitions.

The Sports Commission is very much an organisation that listens.

We listen, whether it is to the Parliamentary Standing Committee, to the Public Accounts Committee, or to the wider community that makes up our client base.
We take on board whatever arises out of their questions and we actively seek to make positive changes and expand the scope of our reporting.
It is a reactive approach that has been key to our seeing achievements, as it is the people within the communities Peter Mazey Executive Chairman 2 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report 2017-2018 Operating Expenses Operating Revenue Other Operating Revenue 1% 9% 13% 27% 77% 73% Sports Grant $7,438,745 International Coaches Grant $1,263,590 Operating Grant UNOSDP Grant $900,000 $85,183 Grant Expenses 1% 1% 3% 0% 14% Sponsorships $26,999 Amortization of Deferred Income $74,394 Operating Expenses 2% 19% 58% 42% 56% 3% 1% Overseas Tours Scholarships Short Term Expert Hosting Tournaments Outreach Programs UNOSDP Expenses Admin Grant Expenses Person with Disability Grant Expense International Coaches $5,092,595 $99,209 $233,032 $1,656,427 $277,618 $85,183 $5,000 $83,656 $1,260,409 Administration Personnel General Operating $20,851 $543,090 $398,770 3 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Corporate Objectives Established by the Fiji National Sports Commission Decree 2013, the Sports Commission aims to enrich the lives and health of all Fijians through physical activity and sports at all levels as outlined in the Commission’s Vision.
The following are the Sports Commission’s Corporate Objectives, as decreed and approved by the Commission Board: 1.

Guide and enhance the delivery of sports development programs in Fiji through a coordinated approach in partnership with Government, statutory bodies and the community; 2.

Institute a clear and manageable framework to effectively deliver sports programs in Fiji; 3.

Provide coordination and direction, and commit to the development of sports in Fiji; 4.
Establish high standards of excellence in all aspects of sports delivery; 5.

Improve the health of the nation through organised physical activities at all levels; 6.

Support and encourage performance excellence in athletes and coaches by developing sports science and encouraging research in high performance athletes; 7.

Provide support and financial assistance to national federations in the development of their sport and their high performance athletes, 8.
Recruit the best and the most qualified people and provide them with the appropriate training, environment, and support to enable them, as a team, to achieve the Fiji National Sports Commission’s objectives.
Board Meetings Number of Board Meetings: 8 boARD membeRs Mr Peter Mazey Ms Alison Mary Burchell Ms Kelera Ravono Ms Cathy Wong Mr Josefa Sania Mr Hari Raj Naicker Mr David Voss Mrs Litiana Loabuka numbeR AttenDeD 8 5 5 8 8 8 8 8 sub Committees Grants Committee Grants Committee Internal Audit /Finance Committee Human Resources Committee National Sports Awards Committee ChAiRpeRson Peter Mazey Peter Mazey Peter Mazey Litiana Loabuka Litiana Loabuka National Annual Sports Conference Committee David Voss Sports Mediation Meeting Peter Mazey meetings helD 5 6 2 1 4 6 5 4 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Board Members Mr Peter Mazey Executive Chairman Member since 2013.
Member of the FNSC Board Grants Committee, HR Committee and Internal Audit Committee; Chairman, Fiji Sports Council Board of Directors; President, Fiji Chamber of Commerce; Local Director, Aon Insurance Broker; Chairman, Denarau Waters Ltd. Alison Mary Burchell Deputy Chairperson Board member since 2016; Permanent Secretary, Ministry of Youth and Sports; Director, Sport80 Services Ltd (UK); Board member, Squash South Africa, and Director, Goalball, UK.
Kelera Ravono Board member Member since August 2017, representing the Permanent Secretary for Economy, she is the Principal Budget Analyst with the Ministry of Economy.

Cathy Wong Board member Board member since 2013 and a member of the FNSC Sports Award Committee and the Internal Audit Committee; an Independent Board Member, Oceania Rugby; Chair, FRU – Oversight /Reforms Committee, and a member of the ONOC Medical Commission.

Sera Vosaki Board Secretary Board Secretary since 2015.
Hari Raj Naicker Board member A Board member since 2015; a member of the FNSC Internal Audit Committee; President, Fiji Pensioners Association; Past Chairman, Fiji Football Referees Commission, and a member of the Fiji Olympic Order.

David Voss Board member A Board member since 2013; member of the FNSC Grants Committee, and the Sports Award Committee; Chairman, Bula Fiji Tourism Exchange committee.

Litiana Loabuka Board member A Board member since 2013.
CEO, Fiji Sports Council; a member of the FNSC Grants Committee, HR Committee and the Sports Award Committee; a member of the Fiji Water Safety Council, and a member of the Sports Advisory Committee for Disabled Persons.

Josefa Sania Board member A Board member since 2013; past Permament Secretary, Ministry of Youth and Sports; a member of the FNSC Board Grants Committee, and the HR Committee.

Also a Board member of the Fiji Sports Council.


5 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Senior Management Mr Peter Mazey Executive Chairman Mr Shalendra Ram Finance Manager Mr Joji Liga Sports Development Manager Ms Moira Rodan Research & Development Manager In-house workshops are important for FNSC staff professional development.
6 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Year-to-Date Comparison of Participation in Sports Development Program Program Target Groups Males Female Total Males Female Total 2016 - 2017 2017 - 2018 %YTD %YTD %YTD Males Female Total Sports Development Programs Sports Outreach Program Train the Trainers Educate the Educators Wellness Kids in Community Sports Inclusive/Disability Sports & Activities Community Assistance Communities that would like to establish Sports Clubs and introduce New Sports to their areas Community coaches, referees.
umpires and sports administration personnel participation Training of Teachers both Primary & Secondary Schools Mass Participation from Private Sector & Corporations & Activities Primary & Secondary School Student Participation Disability and Old Age care Central Urban Youth Programs Central Youth Participation (17 to 35 years) 385 245 630 303 178 481 -27% -38% - - - - 3,384 1,434 4,818 100% 100% 100% total 20,959 17,871 38,830 33,579 26,754 60,333 38% 33% 36% Sports Development Programs Our programs reached 60,333 people, Fiji-wide.
Sports Outreach Programs During the year, Five Sports Outreach Programs were conducted, with a total of 481 participants from 5 provinces, 15 Tikinas and 52 villages, as follows: Naqarawai, Namosi – 5 Tikinas and 9 villages Semo, Nadroga – 3 Tikinas and 9 villages Tubou, Lakeba, Lau – 1 Tikina and 7 villages Rewasa, Ra – 5 Tikina’s and 18 villages Valeni, Cakaudrove – 1 Tikina and 9 villages The programs exposed the participants to 10 different sports: Hockey, Rugby Union, Rugby League, AFL, Volleyball, Netball, Boxing, Cricket, Soccer and Tennis.
7 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report train the trainer program A total of 528 people attended programs for accreditation in different sports, conducted Fiji-wide, as follows: - Rugby Union: World Rugby Level 1 and Level 2 Coaching Certificate - Rugby Union: FRU Referee Participation Certificate - National Rugby League: NRL Level 1 Coaching Certificate - Volleyball: Community Coaching and Refereeing Certificate - Netball: Netgo Coaching Certificate - Soccer: D-Licence Grassroot Development Coaching Certificate - Cricket: Community Coaching Certificate - Hockey: Level 0 Coaching Certificate - Weightlifting: Community Coaching Certificate - Badminton: Shuttle Time Certificate - Paddling: Level 1 Coaching Certificate - Strength and Conditioning: Participation Certificate - Sports Administration Courses: OSEP SIC Course Participants Community sports Associations As a direct result from conducting the Train the Trainer Programs, four community sports associations were set up: 1.
Namosi Community Sports Association 2.

Lakeba Community Sports Association 3.

Ovalau Community Sports Association 4.

Tainatoba Community Sports Association – Saqani, Cakaudrove or zumba sessions followed by social sports programs in communities, villages, schools, Government departments and with corporate organisations.

The “Oso Mai Ra” Wellness Initiative was launched in May 2018 with medical screening support provided by Ministry of Health nursing teams from Rakiraki and Tavua.
The 15 week program, which culminated in an inter-village dance competition, saw trained Fitness Leaders conducting weekly wellness activities in each of the 15 participating villages.

Amongst the oldest participants were 89-year-old Paulini Aditagiwale, 75-year-old Susana Dave and 72-year-old Sereima Ravutuba.

Corporate programs FNSC staff were pleased to see the Wellness Programs moving into the business world.
Tropik Wood Fiji Ltd participated in a pilot 6-week Wellness Program, with 33 employees volunteering to participate after their medical screenings.

Lautoka Sugar Mill office staff from Balawa and Mill site offices then participated in a 12-week Wellness Program and Biggest Loser Challenge.
u.n. Funding for inclusivity The United Nations Sports Development and Peace – Grant for Implementation of Physical Activities for Students in Special and Inclusive Main Stream Schools led to a Workshop for Teachers and Parents in August 2017, and with the Central Eastern Council of Special & Inclusive Educators, the development of manuals, more inclusivity in schools and interactions with Special Olympics, Fiji Paralympics, Deaf Olympics and the Blind, and also the engagement of Old People and rehabilitees in more sporting and physical activities.
Kids in Community sports programs (KiCs) A total of 27,117 students across the country participated in the sports promotions program in the following sports: Volleyball, Tennis, Futsal, Soccer, Tag Rugby, Get Into Rugby, Cricket, Gymnastics, Netball, Handball, Basketball, Athletics, AFL, Hockey, Outrigger Canoeing, Rugby League, Touch Rugby and Weightlifting.
Wellness programs Wellness Programs facilitated through the Commission were conducted in our efforts to combat the increasing number of people suffering from non-communicable or lifestyle diseases, with 7,205 people taking part in these programs.

Wellness Programs included aerobics 8 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report The Yee sisters win silver at the Pacific Mini Games in Vanuatu.
inclusive sports program The Inclusive Sports Program targets vulnerable groups to ensure everyone has the opportunity to participate in sport or physical activity.

Programs in 2017-18 were facilitated throughout the country at schools for children with special needs, and in communities and villages, where the focus was on engaging everyone through an inclusive approach.
swim Workshop for teachers The Ministry of Education approved the Pacific Sports Partnership Let’s Swim Program to conduct a 3-day training through the Fiji National Sports Commission.

15 teachers from selected Special Education Schools; Ba Special School, Namosau Methodist School, Lautoka Special School, Sunshine Special School, Nadi Special School, Ra Special School, Sigatoka Special School and Tavua District School, participated in the training.
This training with its emphasis on supervision and evaluation contributes overall to a safer contribution towards a safer water environment.

Accreditation was given to the teachers upon the successful completion of their 40 practical hour requirement.

special olympics Workshop This workshop in Nadi brought together family coordinators from around the country and established a network for further outreach into the community.
Rather than seeking specialised equipment, the workshop emphasised adapting and using everyday items to encourage physical activities and games for children with disabilities.

Community Assistance programs Community assistance programs included funding of community organised programs, as a result of an initial training conducted by the Commission in the community.
Such assistance included the funding of community sports competitions as part of workplace assessments after Train the Trainer Programs, funding of community, school and church-based sports events that were linked to FNSC training, provision of sports equipment, tents and other resources to event organisers, facilitation of workshops in the areas of club administration, team preparation, fitness programs to clubs and teams, provision of coaching and refereeing expertise for teams on request, officiating in athletics competitions, and facilitation of wellness programs (aerobics and zumba) for workplaces, schools and communities on request.
A key achievement during the year was the facilitation of the Southern Division Youth Sports Tournament involving more than 2000 youths from Navua–Nausori corridor.

This followed the signing of a working MOU between Fiji Community Police and the Fiji National Sports Commission.

A total of 16,945 people were reached through the Community Assistance Programs.
9 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Coaches’ Forum – 2018 The first of its kind for all coaches and all sports, from community grass-root level to national coaches.

Subsequently led a three-day workshop to empower coaches and provide a platform where they could voice their concerns.

FNSC partnered with ONOC and FASANOC to facilitate this event.
Annual National Sports Conference based on 4 Thematic Areas: • The Game of LAW or LAW of the Game – Speakers Ana Tuiketei & Cem Kaleioglu • Sports Administration – The Way Forward – Peter Mazey • Review of the National Sports Policy- expected outcomes for submissions to the proposed New National Sports & Physical Activities Policy – Cathy Wong & Makarita Lenoa • 4 Year Strategic/Development Plans – relevance for NSO sustainability and access to funding – Sainimili Saukuru & Joji Liga professional Development Staff attended the following professional development programs in 2017-18: a) All staff attended the Inclusive Adaptive Workshop in Suva.
b) Saiasi Bose attended the World Rugby Strength and Conditioning Level 2 Course, Nadi.

c) FNSC conducted OSEP Presenter and Assessor Training for 20 participants representing 11 sporting bodies.

d) Charlene Lockington, Elesi Ikanidrodro, Josaia Tuinamata trained to become Netgo (Netball) Coach Developers through the Oceania Foundation.

e) Vilisoni Rarasea represented Fiji in Athletics at the Pacific Mini Games in Vanuatu.

f) All staff attended the in-house Monitoring and Evaluation Workshop.
g) Charlene Lockington, Timoci Bakanivesi, Vilisoni Rarasea, Mitieli Savu trained as OSEP Educators.

h) Josaia Tuinamata trained and accredited as an OSEP Regional Master Educator, Saiasi Bose as an OSEP Master Educator, improving our training capacity as an OSEP Registered Trainer.

Identified Talent Supported Ravunivadra Uluilakeba From Tubou, Lakeba, Lau Identified in 2017 as a rugby talent during a Sports Outreach Program.

Awarded a Scholarship to Marist Brothers High School in Suva.
MBHS Junior Boys shotput rep in Zone 2 Games.

In Runner-Up team, Under-17 Rugby League.

Participant in Dean’s Rugby Union competition.

Selected for Under-16 National School Boys New Zealand Tour.

Bai Academy feeder to securing three-year scholarship to New Zealand.

Currently attending Sacred Heart College, New Zealand.

Salote Matakibau From Navunikabi, Namosi.

First experience of AFL during Sports Outreach Programme in Namosi Province.

Represented Fiji at AFL Tournament in Australia.


Selected as a member of the AFL Women’s World Team in 2018.

10 Keresi Maya From Cawaci, Ovalau.

Talent identified by National Sporting Organisation Feeder into Bai Academy to Lelean Memorial School.

Javelin rep in Zone 1 Games.

LMS Team, Under-19 grade, Dean’s Rugby Competition.

Bai Academy Program.

Trials Australian Rugby League–scouts.

Secured a three year scholarship with Cronulla Sharks Rugby League in Australia.
Saileshni Tuigunu Ba Methodist High School teacher.

The first Indo-Fijian female referee in the country.

Has officiated at her first Rugby Sevens tournament in Tavua, began as time keeper and fourth official, within two days officiated as an In Goal Touch Judge in the semifinals and finals of the Tavua CMF Sevens.

Has come through the Sports Outreach /Train the Trainer and Educate the Educator program.
Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Ratu Amani Naicula Apisalome Navucu Ratu Amani officiated at the Skipper Cup finals between Suva and Nadroga.

Apisalome officiated in the Skipper Cup round robin games.

Accredited in the Malolo/Vatulele Sports Outreach in Semo Village, Nadroga.

Accredited in the Malolo/Vatulele Sports Outreach in Semo Village, Nadroga.

Fiji’s Winston Hill winning a Boxing Bronze at the 2018 Commonwealth Games.
11 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Sports Grants and Sporting Organisations’ Achievements Pacific Mini Games - 4-15 December 2017: Vanuatu Ranked: 3rd SPORT ARCHERY ATHLETICS BEACH VOLLEYBALL BOxING FOOTBALL GOLF JUDO RUGBY 7S MEN TABLE TENNIS TENNIS WEIGHTLIFTING TOTAL GOLD 1 7 2 4 9 23 SILVER BRONZE 2 11 2 1 1 1 2 2 5 27 3 2 2 2 4 10 23 Commonwealth Games - 4-15 April 2018: Gold Coast, Australia Athlete GOLD SILVER BRONZE Winston Hill Team Fiji 1 SPORT ATHLETICS BADMINTON BEACH VOLLEYBALL BOxING LAWN BOWLS NETBALL RUGBY 7S MEN RUGBY 7S WOMEN SHOOTING SqUASH SWIMMING TABLE TENNIS WEIGHTLIFTING Eileen Cikamatana 1 WEIGHTLIFTING Apolonia Vaivai 12 1 1 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Overseas Tour Grants 2017 – 2018 National Sporting Organisation Tournament / Competition/ Qualifier/ Preparation Country FIJI BADMINTON ASSOCIATION Oceania Senior Championship BASKETBALL FIJI Melanesian Cup – Men’s & Women’s FIJI AMATEUR BOxING ASSOCIATION Tri-Nation Boxing Matches BOWLS FIJI 2017 World Bowls Champion vs Champion FIJI ASSOCIATION OF THE DEAF Australian Deaf Games World Bowls Cup Singles World Deaf Rugby FASANOC – TEAM FIJI Asian indoor & Martial Arts Games Commonwealth Games Pacific Mini Games in Vanuatu Youth Olympics FIJI FOOTBALL ASSOCIATION Oceania Under 20 Girls New Zealand Papua New Guinea Papua New Guinea and Brisbane- Australia Australia Australia Australia Australia Turkmeistan Australia Vanuatu Buenos Aires Australia FIJI HOCKEY FEDERATION Oceania Hockey Cup Sydney- Australia HANDBALL FIJI KARATE FIJI Oceania Under 18 & Under 20 Men’s Handball New Caledonia World Junior and Cadet Championships K1 Champs Netherlands Karate for Oceania Championships Spain Netherlands New Zealand FIJI NETBALL ASSOCIATION European National Championships Wales – United Kingdom Tri-Series & quad Test Series National U19 Team Int Schools Netball Champs New Zealand New Zealand FIJI NATIONAL RUGBY LEAGUE Rugby League World Cup Australian & New Zealand FIJI RUGBY
 UNION Australian National Rugby Challenge Australia Northern Tour Fiji Women’s Rugby 15s Test Match Italy, Ireland & Canada Rugby Sevens World Cup Preparations London & Utah SHOOTING ASSOCIATION OF FIJI Oceania Championships FIJI SURFING ASSOCIATION ISA World Junior Australia Japan FIJI SWIMMING FINA Junior Championships United States of America FINA LC Oceania Championships FIJI TABLE TENNIS ASSOCIATION 2018 ITTF Oceania Hopes/World Hopes Challenge 2018 ITTF Oceania Junior and Senior Cadet 2018 National Para and World Para Championships FIJI VOLLEYBALL FEDERATION Women’s World Championship Oceania Games Budapest- Hungary Papua New Guinea Australia Australia Australia Thailand WEIGHTLIFTING FIJI IWF World Champs United States of America 2018 Australian International Open Australia 2018 Oceania Weightlifting Champs Noumea – New Caledonia FIJI YACHTING ASSOCIATION Hobie Regatta IWF Junior World Champs NZ Youth and Olympic Class Regatta Sir Peter Blake Junior Regatta North Korea Tahiti New Zealand New Zealand 13 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Hosting a Sporting Event Recipients National Sporting Organisation Hosting Event FIJI AMATEUR BOxING ASSOCIATION International Boxing matches FIJI CRICKET ASSOCIATION ICC EAP Sub Regional World U20 FIJI HOCKEY FEDERATION 2017 Fiji Invitational Series at National Hockey Centre FIJI NETBALL Fiji vs South Africa Test Match in Vodafone Arena FIJI RUGBY UNION World Rugby Pacific Challenge Netball Hosting Netball quad Series Pacific Nations Cup June Test Series FIJI SURFING ASSOCIATION FSA International Teams Challenge FIJI SWIMMING Junior Pan Pacific Games 2018 FIJI TABLE TENNIS ASSOCIATION World Cadet Challenge 2017 FIJI YACHTING ASSOCIATION Hobie Challenge in Pacific Harbour SPECIAL OLYMPICS TENNIS FIJI Short Term Expert 2017/2018 Oceania Optimist Challenge in Vuda Special Olympics Invitational Games Inaugural PNC Tennis Tournament Fiji Open International National Sporting Organisation Recipients
 Position AFL FIJI ASIA PACIFIC TAEKWONDO BOWLS FIJI CYCLING FIJI Siteri Tadrau He Can Guang Maurice Symes Graeme Northey Local Development Officer Local Development Officer International Expert International Expert FIJI AMATEUR BOxING ASSOCIATION Seru Whippy & Gareth Williams International Experts FIJI BADMINTON ASSOCIATION Brent Munday FIJI HOCKEY FEDERATION Ana Finau FIJI SURFING ASSOCIATION FIJI SURFING ASSOCIATION Romeo McKellar Tim Westberry FIJI TABLE TENNIS ASSOCIATION Mr Mao Bo International Expert Local Development Officer Local Development Officer International Expert International Expert FIJI TABLE TENNIS ASSOCIATION Harvey Yee & Steve Orelly Local Development Officers FIJI VOLLEYBALL FEDERATION Keni Lidise FIJI YACHTING ASSOCIATION Richard Brown Local Development Officer International Expert FIJI YACHTING ASSOCIATION Isikeli Rawlinson Local Development Officer FIJI YACHTING ASSOCIATION KARATE FIJI KARATE FIJI SPECIAL OLYMPICS SPECIAL OLYMPICS TENNIS FIJI Chris Steele Pita Lenoa Sensei Anthony Hails Simon Koh & Avi Tania International Expert: Coaching for Level 2 Local Development Officer International Expert International Experts Robin Dayal & Bishwa Sidal Local Development Officers Samuel Journey International Expert WEIGHTLIFTING FIJI Manueli Tulo & Joe Vueti Local Development Officers 14 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Sports Scholarships 2017/2018 National Sports Organisations Scholarship Recipients Award FIJI SWIMMING ASSOCIATION Ma Buadromo & Cheyenne Rova Squad Training in Australia FIJI TABLE TENNIS ASSOCIATION Grace Sally Yee, Philip Gock FIJI YACHTING ASSOCIATION Vili Ratulu FIJI YACHTING ASSOCIATION Amanu Simpson Lemeki Lenoa Elite Athlete Training in China, Japan & Australia World Sailing Training Clinic in Denmark 2018 Sailing Youth World Champs Elite Athlete Training in Australia Esther Molly, Ifereimi Tawake & Abdul Special Olympic Coaching Camp in Suva Robin Dayal, Esther Molly & Nisha Athlete Systems &
 training in Singapore Soirse Breen Athlete training for Ligue de Tennis Nouvelle Caledonia KARATE FIJI SPECIAL OLYMPICS SPECIAL OLYMPICS TENNIS FIJI Disabilities National Sports Organisation Details CENTRAL EASTERN COUNCIL OF SPECIAL & INCLUSIVE EDUCATORS Suva Inclusive Schools - Sports Programme FIJI ASSOCIATION OF THE DEAF FIJI PARALYMPIC COMMITTEE FIJI SWIMMING WELLNESS World Deaf Rugby 7s 22nd-26th April, Sydney Australia Paralympic Workshop Inclusiveness: Educate the Educators Programme - Labasa Swimming Course Wellness, KICS and Inclusive Programme Expense WESTERN COUNCIL OF SPECIAL & INCLUSIVE EDUCATORS 2017 National Games for Special Needs Children in Lautoka: 1-3 Nov 2018 Annual Sports Conference – Grand Pacific Hotel, Suva.
15 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report FIJI NATIONAL SPORTS COMMISSION Financial Statements For the Financial Year Ended 31 July 2018 Contents Commission’s Report Statement by Members of the Commission Independent Auditor’s Report Income Statement Statement of Changes in Equity Statement of Financial Position Statement of Cash Flows Notes to and forming part of the Financial Statements 17 - 18 19 20 - 26 - 36 16 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Commisssion’s Report For the Financial Year Ended 31 July 2018 In accordance with a resolution of the Commission, the members submit the statement of financial position of the Commission as at 31 July 2018, and the related income statement, statement of changes in equity and statement of cash flows for the financial year ended 31 July 2018 and report as follows: Commission’s members The names of the members of the Commission during the year and up to the date of this report were: Member Mr. Peter Mazey Mr. David Voss Ms. Cathy Wong Ms. Litiana Loabuka Mr. Josefa Sania Mr. John Philp Mr. Hari Raj Naicker Ms. Alison Burchell Ms. Makereta Konrote Appointed 5th February, 2013 5th February, 2013 5th February, 2013 5th February, 2013 5th February, 2013 5th September, 2014 15th May, 2015 01st March, 2016 18th March,2016 Resigned - - - - - Resigned - - - Principal activities The principal activities of the Commission during the course of the financial year were to primarily coordinate the promotion and development of sports in Fiji.
Operating result The operating profit of the Commission for the financial year ended 31 July 2018 was $33,071 compared to the operating profit of $48,178 in 2017.

Other matters As at the date of this report: (a) The members of the Commission are not aware of any circumstance which would render the values attributed to current assets in the Commission’s financial statements misleading.
(b) (i) No charge of the assets of the Commission has been given since the end of the financial period to secure the liabilities of any other person; (ii) No contingent liabilities have arisen since the end of the financial period for which the Commission could become liable except as disclosed in the financial statements; (iii) As at the date of this report, members of the Commission are not aware of any circumstances that have arisen, not otherwise dealt with in the report, which would make adherence to the existing method of valuation of assets or liabilities of the Commission misleading or inappropriate; and (iv) Apart from the matters specifically referred to in the financial statements, in the opinion of the members of the Commission, the results of the operations of the Commission during the financial period were not substantially affected by any item, transaction or event of an abnormal nature.
17 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Commisssion’s Report (Cont’d) For the Financial Year Ended 31 July 2018 Events subsequent to balance date There has not arisen in the interval between the end of the financial period and the date of this report any item, transaction or event of a material and unusual nature likely, in the opinion of the members of the Commission, to affect significantly the operations of the Commission, the results of those operations, or the state of affairs of the Commission, in subsequent financial years.
Dated at Suva this day of 2019 Signed for and on behalf of the Commission in accordance with the resolution of the members of the Commission.
_______________________ Executive Chairman _______________________ Member of the Commission 18 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Statement by Members of the Commission For the Financial Year Ended 31 July 2018 In accordance with a resolution of the members of the Fiji National Sports Commission, we state that in the opinion of the members: i. the accompanying statement of financial position of the Commission is drawn up so as to give a true and fair view of the state of affairs of the Commission as at 31 July 2018; ii.
the accompanying income statement of the Commission is drawn up so as to give a true and fair view of the results of the Commission for the financial year ended 31 July 2018; iii.

the accompanying statement of changes in equity of the Commission is drawn up so as to give a true and fair view of the changes in equity of the Commission for the financial year ended 31 July 2018; iv.
the accompanying statement of cash flows of the Commission is drawn up so as to give a true and fair view of the cash flows of the Commission for the financial year ended 31 July 2018; v. at the date of this statement, there are reasonable grounds to believe that the Commission will be able to pay its debts as and when they fall due; and vi.

all related party transactions have been adequately recorded in the books of the Commission.
For and behalf of the Commission and in accordance with the resolution of the members of the Commission Dated at Suva this day of 2019 _______________________ Executive Chairman _______________________ Member of the Commission 19 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Independent Auditor’s Report For the Financial Year Ended 31 July 2018 INDEPENDENT AUDITOR’S REPORT FIJI NATIONAL SPORTS COMMISSION Opinion I have audited the financial statements of Fiji National Sports Commission, which comprise the statement of financial position as at 31 July 2018, the statement of income and expenditure, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In my opinion, the accompanying financial statements give a true and fair view of the financial position of Fiji National Sports Commission as at 31 July 2018, and of its financial performance and its cash nows for the year then ended in accordance with International Financial Reporting Standards for Small and Medium-sized Entities (“IFRSs for SMEs”).

Basis for Opinion I conducted my audit in accordance with International Standards on Auditing ( ISA).
My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report.
I am independent of the Commission in accordance with the International Ethics Standards Board for Accountant ‘s Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the financial statements in Fiji and I have fulfilled other ethical responsibilities in accordance with these requirements and the IESBA Code.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Responsibilities of the Management and Members of the Commission for the Financial Statements The management is responsible for the preparation and fair presentation of these financial statements in accordance with IFRS for SMEs, the requirements of Fiji National Sports Commission Decree 2013 and for such internal control as the management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is responsible for assessing the Commission’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the management intend to cease operations, or have no realistic alternative but to do so.

The members of the Commission are responsible for overseeing the Commission’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISA will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
20 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Independent Auditor’s Report (Cont’d) For the Financial Year Ended 31 July 2018 As part of an audit in accordance with ISA, I exercise professional judgment and maintain professional skepticism throughout the audit.
I also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Commission’s internal control.
• • • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

Conclude on the appropriateness of the management’s and directors’ use of going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Commission’s ability to continue as a going concern.
If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion.

My conclusions are based on the audit evidence obtained up to the date of my auditor’s report.

However, future events or conditions may cause the Commission to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the management and members of the Commission regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
Ajay Nand AUDITOR-GENERAL Suva, Fiji 30 July, 2019 21 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Income Statement For the Financial Year Ended 31 July 2018 Income Operating revenue Other operating revenue Total Income Expenses Sporting grant expenses International coaches expenses Administrative expenses Depreciation Personnel expenses Operating expenses Finance cost Total Expenses Notes 4(a) 4(b) 2018 ($) 2017 ($) 9,687,518 101,393 9,788,911 6,434,203 100,899 6,535,102 7,532,720 1,260,409 20,851 111,032 543,090 286,435 1,303 4,764,848 860,409 25,379 99,218 446,447 283,604 7,019 9,755,840 6,486,924 Net operating surplus for the year 33,071 48,178 The income statement is to be read in conjunction with the notes to and forming part of the financial statements set out on pages 26 to 36.
22 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Statement of Changes in Equity For the Financial Year Ended 31 July 2018 Retained profits Balance at the beginning of the year Net operating surplus for the year 2018 ($) 2017 ($) 306,303 33,071 258,125 48,178 Balance at the year/period end 339,374 306,303 The statement of changes in equity is to be read in conjunction with the notes to and forming part of the financial statements set out on pages 26 to 36.
23 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Statement of Financial Position As at 31 July 2018 Current assets Cash and cash equivalent Prepayments Other current assets Total current assets Non-current assets Property, plant and equipment Total non-current assets TOTAL ASSETS Current liabilities Trade and other payables Employee entitlements Deferred revenue Deferred sports grant Finance lease liability Total current liabilities Non-current liabilities Finance lease liability Total non-current liabilities TOTAL LIABILITIES NET ASSETS Equity Retained profit Current year earnings TOTAL EQUITY Notes 2018 ($) 705,504 12,561 285 718,350 171,001 171,001 889,351 130,320 27,982 160,292 231,383 - 549,977 - - 2017 ($) 752,177 15,438 125 767,740 282,034 282,034 1,049,774 126,223 23,069 234,686 348,783 10,710 743,471 - - 549,977 743,471 339,374 306,303 306,303 33,071 258,125 48,178 339,374 306,303 Signed in accordance with the resolution of the members of the Commission _______________________ Executive Chairman _______________________ Member of the Commission The Statement of Financial Position is to be read in conjunction with the notes to and forming part of the financial statements set out on pages 26 to 36.
24 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Statement of Cash Flows For the Financial Year Ended 31 July 2018 Cash flows from operating activities Cash receipts in the course of operations Cash payments in the course of operations Interest expense Net cash (used in )/provided by operating activities Cash flows from investing activities Proceeds from sale of fixed assets Payments for property plant and equipment Net cash used in investing activities Cash flows from financing activities Repayment for vehicle under finance lease Net cash used in financing activities Notes 2018 ($) 2017 ($) 9,918,901 (9,953,562) (1,303) (35,964) - - - 6,665,243 (6,697,254) (7,019) (39,030) 40,000 (150,998) (110,998) (10,709) (10,709) (57,692) (57,692) Net increase (decrease) in cash and cash equivalents (46,673) (207,720) Cash and cash equivalents at the beginning of the year 752,177 959,897 Cash and cash equivalents at the end of the year / period 10 705,504 752,177 The statement of cash flows is to be read in conjunction with the notes to and forming part of the financial statements set out on pages 26 to 36.
25 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements For the Financial Year Ended 31 July 2018 1.

GENERAL INFORMATION Fiji National Sports Commission (“the Commission”) is a body corporate incorporated under Fiji National Sports Commission Decree No.5 of 2013 and domiciled in Fiji.

The address of the Commission’s registered office is 220 Laucala Bay Road, Suva, Fiji Islands.
The Commission is primarily involved in the promotion and development of sports in Fiji.

The financial statements were authorised for issue with a resolution of the members of the Commission on ______________2019.

The significant accounting policies which have been adopted in the preparation of these financials statements are: 2.
BASIS OF PREPERATION (a) Statement of compliance The financial statements of the Commission has been prepared in accordance with International Financial Reporting Standards for Small and Medium-sized Entities (‘IFRS for SMEs’).

(b) Basis of measurement The financial statements have been prepared on the historical cost basis and do not take into account of changing money values or except, where stated, current valuations of non-current assets.
(c) Functional and presentation currency These financial statements are presented in Fijian currency, which is the Commission’s functional currency.

All financial information presented in Fijian currency has been rounded to the nearest dollar.
(d) Use of estimates and judgments The preparation of the financial statements in conformity with IFRS for SMEs, management of the Commission is required to make judgments, estimates and assumptions that affect the application policies and the reported amounts of assets, liabilities, income and expense.

Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an on-going basis.
Revisions to accounting estimates are recognized in the period in which estimates are revised and in any future periods affected.

Judgments made by management in the application of IFRS for SMEs that have significant effects on the financial statements and estimates with a significant risk of material adjustments in the next year are disclosed, where applicable, in the relevant notes to the financial statements.
Accounting policies are selected and applied in a manner which ensures that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported.

26 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 3.
SIGNIFICANT ACCOUNTING POLICIES The accounting policies set out below have been applied consistently to all periods presented in these financial statements, and have been applied consistently by the Commission.

(a) Cash and cash equivalents Cash and cash equivalents are carried in the balance sheet at cost.

For the purpose cash flow statement, cash and cash equivalents comprise cash on hand and cash at bank.
(b) Foreign currency Foreign currency transactions are translated to Fijian currency at rates of exchange ruling at the dates of the transactions.

Amounts receivable and payable in foreign currencies are converted to Fijian currency at the rates of exchange ruling at balance date.

All exchange gains or losses whether unrealized are included in the income statement.
(c) Deferred income Government grant in aid and assets acquired at no cost to the Commission are capitalised and systematically recognised as other income on the basis of the expected lives of the assets to which the grant relates.

Grants received before the revenue recognition criteria are satisfied, are recognised as a liability.

(d) Government grant The Commission receives operating grant from the Government.
Operating grants that compensate the Commission for expenses incurred are recognised as revenue in the income statement on a systematic basis in the same period in which the expenses are incurred.

Operating grants that are used to compensate the cost of an asset are recognised in the income statement as revenue on a systematic basis over the useful life of the assets.

The Commission also receives sporting grant from the Government.
The sporting grants are disbursed by the Commission to various sporting organisation and agency for overseas tours, sports scholarships, and engagement of short term experts and hosting of international tournaments.

Furthermore, the Commission receives international coaches grant from the Government which is utilised to pay the salary and other benefits for the full time international engaged by various sporting organisation.
The Commission also receives United Nations Office on Sport for Development and Peace grant (UNOSDP) funded by the Ministry of Foreign Affairs of the Republic of Korea given on the existence for the development of a Manual which would assist in the facilitation of physical activities for our disabled and special needs person in Special Schools and Inclusive mainstream schools.
This would create sporting participation opportunities for children with special needs in a FUN, SAFE and CREATIVE environment; provide children with life skills through sport participation and to develop and expand parents, coaches and administrators’ understanding of the educational value of sport.

(e) Income tax Income of the Commission is exempt from income tax in accordance with Section 17(24) of the Income Tax Act.
27 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 3.

SIGNIFICANT ACCOUNTING POLICIES (Cont’d) (f) Sponsorship Equipment Sponsorship equipment received from JR White started since the inception of FNSC in 2013.

FNSC’s strategic goals include the encouragement of physical activity through sports for the people of the nation.
The purpose of donating sports equipment which is sponsored through JR White is to give communities the opportunity to learn, practice and enjoy physical activity on their own with access to proper sports equipment.

The recipients of the sports equipment are village heads, clubs, schools and communities where FNSC carries out its Sports Outreach and Train the Trainer Programs.

The donation is carried out by FNSC after the completion of a program in a community.
FNSC usually take different types of sports to communities for the programs and donation is done once the sports and the basics of the sports are introduced to the communities.

The Commission donate equipment for those sports for the people to carry on playing those sports.

The equipment is used by the members of the community such as the Women’s club, Men’s and children’s club, schools, inclusive where a village representative signs the donation forms.
The equipment is also used for community or clubs organized tournaments which usually FNSC is invited to be a part of.

(g) Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment loss.

Cost includes expenditure that is directly attributable to the acquisition and installation of the items.
Property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives using the following rates: Computer Equipment Furniture and Fittings Motor Vehicles 20% 20% 20% Profits and losses on disposal of property, plant and equipment are taken into account in determining the results for the period.

(h) Employee entitlement Annual leave The liability for annual leave is recognized in the provision for employee entitlement.
Liabilities for annual leave are expected to be settled within 12 months of the reporting date and are measured at their nominal values using the current remuneration rate which is expected to be applied at the time of settlement.

Long service leave The Commission does not have any long service leave policy in place.

All employee entitlement is expected to be used by employees within the fiscal year.
Wages and salaries Liabilities for wages and salaries expected to be settled within 12 months of the reporting date are accrued up to the reporting date.

Defined contribution plans Contributions to Fiji National Provident Fund (FNPF) by the Commission are expensed when incurred.

(i) Trade and other payables Liabilities are recognized for amounts to be paid in the future for goods and services rendered.

Creditors and accruals are stated at cost.


28 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 3.
SIGNIFICANT ACCOUNTING POLICIES (Cont’d) (i) Leased assets The determination of whether an arrangement is, or contains a lease is based on the substance of the arrangement at inception date of whether the fulfillment of the arrangement is dependent on the use of a specific asset or assets or the arrangement conveys a right to use the asset.
Finance leases, which transfer to the Commission substantially all the risks and benefits incidental to ownership of the leased item, are capitalized at the inception of the lease at the fair value of the leased property or, if lower, at the present value of the minimum lease payments.

Lease payments are apportioned between the finance charges and reduction of the lease liability so as to achieve a constant rate of interest on the remaining balance of the liability.
Finance charges are reflected in income statement.

Subsequent to initial recognition, the asset is accounted for in accordance to the accounting policy applicable to that asset.

( j) Comparative Where necessary, amounts relating to prior years have been re-classified to facilitate comparison and achieve consistency in disclosure with current financial year amounts.

(k) Value Added Tax (VAT) All the revenue, expenses, assets and liabilities are recorded at VAT inclusive prices.
This treatment is based on the advice provided by Fiji Revenue Customs Services on 31 January 2014.

The reasons are as follows: The Commission is basically providing funding and development of sports in Fiji and this is done through government grant funding.

With such set up and with no taxable/business activities, the Commission is not registered for VAT.

Any expenses incurred for which the Commission is charged VAT, the VAT portion will be cost to the Commission.

Notes 2018 ($) 2017 ($) 4.
REVENUE a) Operating revenue Sports grant International coaches grant Operating grant UNOSDP grant b) Other operating revenue Sponsorships Gain on sale of motor vehicle Amortization of deferred income 7,438,745 1,263,590 900,000 85,183 4,764,848 911,809 756,182 1,364 9,687,518 6,434,203 26,999 - 74,394 101,393 29,109 27,389 44,401 100,899 29 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 5.
SPORTING GRANT EXPENSES Overseas tours Scholarships Short term expert Hosting tournaments Outreach programs UNOSDP expenses Admin Grant expenses Persons with Disability Grant expenses 6. INTERNATIONAL COACHES EXPENSES Salary for international coaches Other benefits 7.

ADMINISTRATIVE EXPENSES Electricity 9,714 Rent Set up cost Assets write-off 11,137 - - 20,851 8.

PERSONNEL EXPENSES Wages and salaries 488,289 FNPF contribution TPAF Staff welfare Staff uniform Fringe benefits Staff training 9.
OPERATING EXPENSES Audit fees Advertising Annual report Bank charges Conference Consultancy fees Council members fees and allowance Council meeting expenses 30 2018 ($) 2017 ($) 5,092,595 99,209 233,032 1,656,427 277,618 85,183 5,000 83,656 2,025,812 181,887 150,583 2,179,306 225,896 1,364 - - - 49,850 404 3,500 1,048 15,800 1,816 23,363 22,884 50,633 645 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 9.
OPERATING EXPENSES (Cont’d) Internet fees License Motor vehicle expenses Printing and stationery Special sports equipment Sports promotions Mobile charges Software support fees Insurance Office supplies Subscriptions Telephone Travel & accommodation Other expenses 10.
CASH AND CASH EQUIVALENTS Cash and Cash Equivalent at the end of the Financial year as shown in the Cash Flow statement is reconciled to Statement for Financial Position as; Cash on hand Operating Account - ANZ Sporting Grant Account - ANZ International Coaches Grant Account - ANZ Overseas Tours Account – ANZ UNOSDP Grant Account – ANZ 11.
OTHER CURRENT ASSETS Cash advance to staffs Deposits 2018 ($) 4,072 1,995 28,005 22,329 9,258 50,803 20,141 3,114 18,527 2,587 1,088 3,026 9,188 13,382 286,435 800 222,550 256,038 83,754 55,413 86,949 705,504 160 125 285 2017 ($) 4,051 1,730 21,694 15,683 - 46,110 16,434 1,749 16,421 2,483 1,107 3,552 16,812 16,089 283,604 800 185,565 189,018 114,913 89,725 172,156 752,177 - 125 125 31 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 Furniture & Fittings ($) Computer Equipment ($) Motor Vehicle ($) Total ($) 12.
PROPERTY, PLANT & EQUIPMENT Cost Opening Balance 31/07/17 40,899 90,366 436,163 567,428 Acquisitions Less Disposal - - - - - - - - Balance as at 31 July 2018 40,899 90,366 436,163 567,428 Accumulated Depreciation Opening Balance 31/07/17 Depreciation charge for the year Disposal Balance as at 31 July 2018 Carrying Amount as at 31 July 2017 Carrying Amount as at 31 July 2018 31,200 7,863 - 39,063 9,699 1,836 52,763 16,931 - 201,432 86,238 - 285,395 111,032 - 69,694 287,670 396,427 37,604 20,672 234,731 148,493 282,034 171,001 The Commission had seven motor vehicles as at the balance date.
Four of the motor vehicles were leased by the Commission under non-cancellable finance lease agreements.

The lease term is for four years until then the lease liabilities are effectively secured as the rights to the motor vehicle revert to the lessor in the event of default.

Two of the four vehicles leased were paid off as at 31 July, 2017 and another two were paid off as at 30 November, 2017 and ownership transferred to the Commission.
2018 ($) 2017 ($) Net carrying amount of motor vehicles under a finance lease 10,709 47,347 13.
TRADE AND OTHER PAYABLE Audit fees 2017 / 2018 Annual report 2017 / 2018 International coaches salary International coaches annual leave Commission staff salary Board meeting allowance Trade creditors 7,000 27,150 22,725 62,490 - 6,217 4,738 6,100 26,000 35,256 36,686 14,592 2,667 4,922 Trade and Other payables 130,320 126,223 32 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 14.
DEFERRED REVENUE Opening Balance Add: grant utilized to finance property, plant & equipment Less: disposal of assets Less: provision for amortisation Closing Balance – 31 July 15.
DEFERRED SPORTS GRANT Opening Balance Add: grant received Less: utilised grant Closing Balance – 31 July 2018 ($) 234,686 - - (74,394) 160,292 348,783 1,408,000 (1,525,400) 231,383 2017 ($) 135,269 150,998 (7,180) (44,401) 234,686 297,850 4,817,145 (4,766,212) 348,783 In FY 2018, Deferred Sports Grant are made up of International Coaches Grant of $144,410 and UNOSDP Grant of $86,973 and in FY 2017, Deferred Sports Grant were made up of Sports Grant of $176,627 and UNOSDP of $172,156 16.
FINANCE LEASE LIABILITY Opening Balance Less: principal repayment Closing Balance – 31 July Represented By: Current Non-Current 10,710 (10,710) - - - - 68,402 (57,692) 10,710 10,710 - 10,710 The Commission entered into a finance lease agreement with Australian and New Zealand Banking Group Limited (ANZ) to finance the purchase of the Commission’s motor vehicle.
The lease term is for four years until then the lease liabilities are effectively secured as the rights to the motor vehicle revert to the lessor in the event of default.

17.

FINANCE LEASE COMMITMENTS To meet the transportation needs the Commission entered into a finance lease agreement with Australian and New Zealand Banking Group Limited.
Even though these obligations are not recognized on the statement of financial position, they do contain credit risk and are therefore part of the overall risk of the Commission.

The total finance lease commitments are as follows: 33 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 17.
FINANCE LEASE COMMITMENTS (Continued) Future finance lease repayment not provided for in the financial statements and payable as follows: Not later than one year (one year plus interest) Later than one year but not later than two years Later than two years but not later than four years 2018 ($) - - - - 2017 ($) 12,014 - - 12,014 The leases typically run for a period of four years.

The annual interest payment recognized as an expense in the income statement amounts to $1,303.

18.
18.

OPERATING LEASE COMMITMENTS The Commission rents two offices under operating leases.

The leases are for an average period of five years with fixed rentals over same period.
Minimum lease payments under operating leases recognised as an expense during the year 11,137 11,137 At the year-end the Commission has outstanding commitments under non-cancellable operating leases that fall due as follows: Not later than one year Later than one year but not later than two years 11,450 14,087 7,469 11,137 7,469 18,606 19.

FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES The Commission’s activities expose it to financial risks.
The Commission is basically providing funding to National Sporting Bodies for the development of sports in Fiji and this is done through government grant received.

The operation of the Fiji National Sports Commission depends on the grants received from the Government.

The Commission is exposed to credit risk.

The Commission entered into a finance lease agreement with Australian and New Zealand Banking Group Limited.
Even though these obligations are not recognized on the statement of financial position, they do contain credit risk and are therefore part of the overall risk of the Commission Risk is inherent in the Commission’s activities but it is managed through a process of ongoing identification, measurement and monitoring, subject to risk limits and other controls.

The independent risk control process does not include business risks such as changes in the environment, technology and industry.
They are monitored through the Commission’s strategic planning process.

34 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 19.

FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (Continued) (a) Market risk Market risk does not apply to the Commission since it is not involved in trading activities.

(i).
(i).

Political climate The Commission operates in Fiji and changes to governments, policies affect economic situation and ultimately the grant income of the Commission.

(ii) Interest rate risk At the reporting date the Commission did not have any interest-bearing financial instruments.

20.
20.

EVENTS SUBSEQUENT TO BALANCE DATE No matters or circumstances have arisen since the end of the financial year which significantly affected or may significantly affect the operations of Fiji National Sports Commission, the results of those operations, or the state of affairs of the Commission in future financial years.

21.
21.

PRINCIPAL ACTIVITIES The principal activity of the Commission is to guide and enhance the delivery of sports programmes in Fiji through a coordinated approach at all levels of participation by government statutory bodies and the community and to ensure the development of sports in Fiji.

The Commission was established under the Fiji National Sports Commission Decree No.

5 of 2013.

22.
RELATED PARTY DISCLOSURES (a) Identity of related parties The directors of the Board in office during the year were: Member Mr. Peter Mazey Mr. David Voss Ms. Cathy Wong Ms. Litiana Loabuka Mr. Josefa Sania Mr. John Philp Mr. Hari Raj Naicker Ms. Alison Burchell Ms. Makereta Konrote Appointed 5th February, 2013 5th February, 2013 5th February, 2013 5th February, 2013 5th February, 2013 5th September, 2014 15th May, 2015 01st March, 2016 18th March,2016 Resigned - - - - - Resigned - - - 35 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report Notes to and Forming Part of the Financial Statements (Cont’d) For the Financial Year Ended 31 July 2018 22.
RELATED PARTY DISCLOSURES (Continued) (b) Transactions with related parties for the year ended 31 July 2018 with approximate transaction value are summarized as follows: 2018 ($) 2017 ($) Board expenses and allowances 49,850 50,633 (c) Compensation of key management personnel Key management personnel expenses 209,424 184,235 Key management personnel include the Executive Chairman, Finance Manager, Sports Development Manager and Research/Development Manager.

23.
23.

REGISTERED OFFICE The Commission’s registered office is located at: 220 Laucala Bay Road, Suva, Fiji.

36 Fiji NatioNal SportS CommiSSioNauguSt 2017 - july 2018 aNNual report A mAJoR Commission sponsoR AnnuAl RepoRt August 2017- July 2018 FIJI NATIONAL SPORTS COMMISSION RegisteReD oFFiCe 220 Laucala Bay Road, Suva, Fiji.