Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697787260816.pdf (Fiji)
ANNUAL REPORT 2018 PUSHING BOUNDARIES PARLIAMENT OF FIJI PARLIAMENT PAPER NO.78 OF 2019 TABLE OF CONTENTS About FNU Vision Mission Corporate Governance 2 3 3 4 Chancellor’s Foreward 10 Senior Management Group 12 Vice-Chancellor’s Foreward Key developments in the colleges Key developments in the support sections 16 19 22 University Statistics 26 Learning and Teaching 34 Research 38 Students 42 Corporate Social Responsibility 44 Sustainable Development Goals (SDGs) 46 Financials 50 1 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 ABOUT FIJI NATIONAL UNIVERSITY Fiji National University (FNU) is a public, comprehensive, dual- sector university: • Public: FNU is primarily funded by an annual Fiji Government operating grant and student tuition fees.
Most Fijian students are eligible to cover their tuition fees and living costs by borrowing from the publicly-funded Tertiary Scholarships and Loans Board (TSLB).

FNU is governed by a University Council appointed by the Minister of Education, Heritage and Arts.

• Comprehensive: FNU comprises five colleges, a specialist maritime academy and a national training centre.
It offers a full range of disciplines, including agriculture and veterinary science, business and law, education, engineering and FNU is the national university of Fiji.

It was established in its current form by the merger of six tertiary government colleges in 2010, but its constituent colleges trace their roots back to the late 19th century.

It currently has 10 major campuses, 2,000 staff and approximately 20,000 students.
FNU is a registered university with the Fiji Higher Education Commission (FHEC), which regulates the tertiary education sector in Fiji, and is self- accrediting, in the sense that it has degree-awarding powers.

FNU is a vocational university, educating students to succeed in the labour market and contribute to the economic and social development of the nation.

Its programmes focus on graduate employability.


All programmes are jointly developed in consultation with employers and all students are required to undertake an ‘industrial attachment’ (internship) as part of their science, and medicine and nursing.

graduating requirements.


• Dual sector: FNU offers both sub-degree technical and vocal education and training (TVET) and the full range of higher education qualifications from bachelor’s degrees to At the same time, the University’s graduate profiles emphasise critical thinking and problem-solving, to ensure that graduates are prepared to adapt as ‘Industrial Revolution 4.0’ transforms doctorates.

Student numbers are fairly evenly split between the labour market.

TVET and higher education programmes.


2 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 OUR VISION OUR MISSION To be recognised as a key driver of Fiji’s economic prosperity.

To support the economic and social development of Fiji through relevant, high-quality education and training that maximises graduate employability and applied research that has positive societal impact.

“Registered with the Fiji Higher Education Commission as a University under the Higher Education Promulgation 2008.
Registration Certificate Number RC 0050”.
3 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 CORPORATE GOVERNANCE 4 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 FIJI NATIONAL UNIVERSITY 2018 COUNCIL Role of Council The Council shall ensure that Management meets the interests of shareholders and meet the expectations and needs of customers, employees, suppliers and local, regional and international communities as provided for under the enabling The Council’s primary role is to provide policy making leadership decree.
and development of long term strategies for the Fiji National University (FNU) to achieve the objectives of the University, and in doing so, to maintain control over its assets, and establish high standards of ethical behavior, robust corporate governance and risk management practices and procedures.
The Council is collectively accountable for maintaining established precedents of corporate governance practices, and all members are responsible for complying with their deemed legal and fiduciary obligations and duty of care.

Council Membership Name Info Qualifications Mr. Ikbal Jannif Appointed by the Minister for Education, Heritage & Arts as Chancellor and Chair of Council on 21 April 2015.

Mr. Jannif was appointed as the Chancellor and Chair of Council on April 2015.
He was appointed by the Honourable Minister for Education, Heritage & Arts Dr Mahendra Reddy.

Mr. Jannif previously served as the Pro Chancellor and Chair of Council at the University of the South Pacific.

He has also served on the boards for the Reserve Bank of Fiji, National Trust of Fiji, Small Claims Tribunal, PAFCO, FRCA, FIT and Fiji Public Trustee Corporation Ltd.

Professor Healey joined FNU in August 2016 as the Vice Chancellor.
Prior to joining FNU, Professor Healey held senior academic positions at Nottingham Trent University, the University of Canterbury and Manchester Metropolitan University, as well as teaching positions at the Prof. Nigel Healey Fiji National University University of Leicester and Leeds Beckett University.

Professor Healey has served as an Economic Policy Advisor to the Prime Minister of Belarus and the Deputy Minister of Economy of the Russian Federation.
He had managed a number of multi-national research and economic development projects in different parts of the world.

Ms. Alison Burchell Ministry of Education, Ms. Burchell is the Permanent Secretary for Ministry of Education, Heritages & Arts Heritage & Arts.

She was appointed to the FNU Council in January 2018.

Mr. Uday Sen Fiji Institute of Accountants Mr. Sen was appointed to the FNU Council in 2012.

He has served on various Sub Committees of Council.
He is the President of CPA Fiji and holds a Masters in Commerce, CPA, Post graduate Diploma in Accounting and Financial Management, Post Graduate Diploma in Banking and Finance, Bachelor of Arts Degree majoring in Accounting and Information System.

Mr. Nesbitt Hazelman Fiji Commerce & Employers Employers Federation.

He was appointed to the FNU Council in March Federation 2012.
He holds a Master’s Degree in HR/IR, Post Graduate HR, BA Sociology Mr. Hazelman is the Chief Executive Officer of the Fiji Commerce & and Management.

Mrs. Silina Waqa Ledua Ms. Ledua was appointed to the FNU Council in 2012.

She holds an Association Certificate in Midwifery from the Fiji School of Nursing, Certificate of Public Health from School of Nursing, and Bachelor in Fiji Nursing Association Nursing with Distinction from University of Sydney.
She also holds a Postgraduate Diploma in Health Sciences from University of Auckland and a Professional Diploma in Business Leadership from the University of the South Pacific.

Mr. Robinson Prasad Fiji Lawyers Association Mr. Prasad was appointed to the FNU Council in 2012 He holds a Bachelor of Laws (LLB) and PDLP Law and is a Barrister and Solicitor.
5 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 Mr. Rajeshwar Singh Fiji Public Service Association Secretary of the Fiji Public Service Association and holds a Masters in Mr. Singh was appointed to the FNU Council in 2012.

He is the General Philosophy from FNU.

Mr. Solomoni Fiji Institute of Valuation and Nata Estate Management Mr. Nata was appointed to the FNU Council in 2017.

He holds a Bachelor of Arts majoring in Land Management & Development from the University of the South Pacific.
Mr. Kamlesh Prasad Prof. Ram Karan Prof. Rajendra Prasad Mr. Kamesh Prasad was appointed to the FNU Council in 2017.

He is the Principal of Labasa College.

He holds a Post Graduate Diploma in Fiji Principals’ Association Educational Leadership (PGDEL), Post Graduate Certificate in Education (PGCE), Bachelor of Science (BSc) and Secondary Teacher Training Certificate (STTC).

Fiji National University University.

He holds a PhD in law from University of Technology, Sydney.
Mr. Karan was elected Dean’s Representative from the Fiji National He was elected in 2017.

Fiji National University National University.

He holds a PhD from Indian Institute of Technology, Mr. Prasad was the elected Professorial Representative from the Fiji Kanpur (India).

He was elected in 2017.

Mr. Ledua Tamani Fiji National University Dr. Mumtaz Alam Fiji National University Mr. Tamani was elected Non Professorial Representative from the Fiji National University.
He holds a Diploma in Medical Laboratory Technology, Bachelor of Medical Laboratory Science, Post Graduate Certificate in Finance Administration, PGDip.PH, and PG Dip Hyg & Trop.

Med, MSc PH (HSM), MBA (AMBA).

He was elected in 2017.

Mr. Alam was elected Non Professorial Representative from the Fiji National University.

He holds a Doctor of Philosophy, History and Philosophy of Science and Technology from Aligarh Muslim University.
He also holds a Post Graduate Diploma in Journalism and Mass Communication, Master’s Degree in History and a Bachelor’s Degree in History from Aligarh Muslim University.

He was elected in 2017.

Mr. Ketan Lal Fiji National University University.

He is currently pursuing his Bachelor’s Degree in Civil Mr. Lal was elected Student Representative from the Fiji National Engineering at Derrick Campus, Samabula.

He was elected in 2016.

Ms. Margaret Gabriel Fiji National University University.
She was pursuing her Bachelor of Education in Secondary Ms. Gabriel was elected Student Representative from the Fiji National Education and Teaching.

She was elected in 2018.
COUNCIL COMMITTEES The Council committees are mandated to advise the Council on • Corporate Governance and Strategic Planning Committee’s role issues pertaining to the respective and specific areas handled by is to advise the Council on matters relating to the University’s the Committees: strategic directions, including short (Corporate Plan) to long • Financial Resources Committee’s is primarily responsible for term (Strategic Plan) planning for all aspects of the institution, considering, reviewing and advising the Council on policy and and for ensuring the implementation of the Corporate strategic matters as they relate to Financial Resources.
Governance Policy.

• Human Resources Committee’s primary role is to advise and • The Audit & Risk Committee’s role is to advice Council on make recommendations to the Council on policy and strategic systems of internal control and financial compliance, accurate matters as they relate to Human Resources.

external financial reporting, managing the relationships with the • Physical & Virtual Resources Committee’s role is to advice and University’s external auditors.
And ensuring legal compliances make recommendations to the Council on policy and strategic as they relate to financial affairs of the University.

matters relating to physical resources, including its information and communications technology.
6 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 FINANCIAL RESOURCES COMMITTEE HUMAN RESOURCES COMMITTEE Role and Responsibilities Role and Responsibilities The Committee is primarily responsible for considering, reviewing and advising the Council on the development and implementation of the University’s Budgetary Plan.
More specifically, the Committee shall: The primary role of the Committee is to advise and make recommendations to the Council on policy and strategic planning matters as they relate to Human Resources.
In addition, the Committee shall: Make recommendations or report to the Council on the following: • • • annual operating and capital budget annual audited financial statements policies related to financial management Monitor and report to the Council on: • Develop a framework for remuneration and conditions of service of staff other than those in senior management positions; • Develop adequate staff appraisal and staff development systems; • Monitor the appropriateness of staff salary and benefit plans to ensure they are consistent with sound financial • • • • • the University’s financial performance against targets management principles; development, review and implementation of financial policies and delegations the status of University insurances proposals for capital expenditure all financial obligations and loans • • Give due regard to any relevant legal requirements and employer – employee relations conditions; Keep under review rules for the conduct, suspension, dismissal or disciplining of staff and procedures for grievance and appeal.
Membership Membership Mr. Uday Sen Mr. Ikbal Jannif Prof. Nigel Healey Ms. Alison Burchell Mr. Rajeshwar Singh Mr. Solomoni Nata Prof. Ram Karan Mr. Ketan Lal Chair Member Member Member Member Member Member Member Ms. Silina Waqa Ledua Chair Mr. Ikbal Jannif Prof. Nigel Healey Ms. Alison Burchell Mr. Nesbitt Hazelman Mr. Robinson Prasad Ms. Margaret Gabriel Prof. Rajendra Prasad Member Member Member Member Member Member Member 7 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 PHYSICAL & VIRTUAL RESOURCES COMMITTEE CORPORATE GOVERNANCE & STRATEGIC PLANNING COMMITTEE Role and Responsibilities Appointment of Committee The Committee’s role is to provide a policy framework for the Role and Responsibilities governance of all the University’s physical resources including its information and communications technology.
To achieve this, The Committee’s key role is to advise the Council on matters the Committee shall: relating to setting a strategic direction for the University • • • Develop and recommend to the Council a physical through short to medium term planning for all aspects of the resources management plan; University.
The Committee shall: Plan to include priorities for capital and ICT development and maintenance; • Consider and make recommendations on any matter of Develop policy on the use of University sites and strategy and policy referred to it by the Council or its facilities to support the University’s objectives; and • Monitor the implementation of the policies on physical resources adopted by the Council and the Committee.
Executive Committee; • Monitor progress against the University’s Strategic Plan and Corporate Strategies; Membership Mr. Ikbal Jannif Prof. Nigel Healey Ms. Alison Burchell Mr. Solomoni Nata Mr. Ketan Lal Dr. Mumtaz Alam Chair Member Member Member Member Member • Monitor wider developments in Fiji, the Pacific and the world with a view to ensuring that the University continues to benefit from such developments, and at worst, that the University is not unduly affected adversely by such developments.
Membership Mr. Ikbal Jannif Chancellor & Chair of Council Prof. Nigel Healey Vice Chancellor Mr. Uday Sen Deputy Chair & Chair FRC Mr. Robinson Prasad Appointed Member & Chair ARC Mr. Nesbitt Hazelman Appointed Member & Chair NTPCAB Ms. Silina Waqa Ledua Appointed Member & Chair HRC Mr. Warren Yee Appointed Member & Chair PVRC 8 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 NATIONAL TRAINING AND PRODUCTIVITY CENTRE – ADVISORY BOARD AUDIT & RISK COMMITTEE Appointment of the Committee Appointment of the Board The NTPC Board is an appointment under the Decree: Section accountable to the Council.
This committee is assigned the 35A(3) of the FNU Decree as amended, provides: (3) The Council oversight of the financial reporting and auditing process, and shall establish a Board of the National Centre that shall consider the auditor’s major dealings within the Council will be ‘through’ and advise the Council on industry training needs.

the Audit & Risk Committee.


The Audit Committee is appointed by the Council and is Roles and Responsibilities Roles and Responsibilities • The role of the Board is to advise the Council of the FNU on The main responsibility of the Audit Committee via delegated the overall function of the National Training and Productivity authority from the Council is to apply an effective system of Centre according to the amended Decree of the FNU.
The internal control and compliance and accurate external financial Board shall act as advisor to the Council on all policy matters reporting, fulfilling its legal obligations in that respect, and of the NTPC.

for managing the relationships with the University’s external • The NTPC Board shall consider and advise the FNU Council auditors.

KPMG and Ernst & Young are currently the Company’s on industry training needs.

external-external and external-internal auditors respectively.
At least once a year, KPMG and E&Y must meet the Committee.
The Specifically, the Board shall advise the Council on: Audit Committee should carry out the following responsibilities: • the business and affairs of NTPC in the context of the functions of the NTPC; • whether the NTPC is meeting all industry training • Satisfy itself that the financial report is issued on a timely basis and fairly reflects the entity’s financial position and needs; the result of its operations; strategies and approaches to be considered to • Make recommendations about accounting and disclosure strengthen the operations of the NTPC; policies and procedures; the standards of training carried out at the NPTC; • Monitor and assess the Council’s inherent and control risk; the risk management/regulatory compliance of NTPC ethical and corporate governance standard compliance • • • • of the NTPC; Membership Mr. Nesbitt Hazelman Chair Mr. Ikbal Jannif Prof. Nigel Healey Mr. Uday Sen Ms. Alison Burchell Mr. Rajeshwar Singh Member Member Member Member Member Prof. Rajendra Prasad Member Mr. Ledua Tamani Member • • • • Assess the impact of non-audit services on audit independence; Assist in the co-ordination of internal and external audit activities; Review the planning and scope of internal and external audit activities; Ensure that problem areas and irregularities are given prompt and adequate attention and significant problems are resolved in a timely manner; • Review significant and unusual transactions including major period-end adjustments and related-party transactions; • • • Ensure that all significant audit recommendations have been properly implemented by management; Ensure that the top management is made aware of all matters of concern which may require its attention, and Recognise the possibility of management fraud and ensure that effective controls are established to safeguard corporate assets.
Membership Mr. Robinson Prasad Chair Mr. Ikbal Jannif Prof. Nigel Healey Ms. Alison Burchell Member Member Member Ms. Silina Waqa Ledua Member Mr. Kamlesh Prasad Prof. Ram Karan Member Member 9 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 CHANCELLOR’S FOREWORD Although my term as Chancellor and the term of all council Special funding from Government also saw FNU making a members expired at the end of June 2018, it is my pleasure to major investment in its digital infrastructure.
Connections to write this foreword to the FNU 2018 Annual Report.

This report the Australian Academic Research Network (AARNet) and the summarises the activities of FNU during the year.

Credit for DigitalFiji Initiatives have given staff and students access to the good work should go to the Vice Chancellor, who operated superfast broadband and unlimited free wifi on campus.

without the guidance of a Council for the second half of the year.
As Fiji’s national university, our core objective has remained members through their participation at Council meetings, and the education of Fijian students, and to prepare our graduates through their membership of and contributions to the various to meet the needs and expectations of employers.

With the Council Sub-committees.

The Vice Chancellor and his team have frequent changes in employer requirements, this is not always worked well together to provide practical leadership.
I would like to acknowledge the work put in by all Council easy to achieve.

However, by building work-experience and prob- lem-solving skills into all its programmes, FNU has endeavored FNU appreciates the support and guidance from the Fijian to ensure that our graduates are ‘day-one work-ready’.

Government, our Minister, the Ministry’s PS and staff and other stakeholders.

We are grateful for the increase in Government’s commitment to the education sector.
This has resulted in an increase in enrolment at all FNU campuses and courses.

Increases in Government’s capital grant to FNU has seen construction starting on more new facilities, and a resurgence in repairs and Ikbal Jannif maintenance on many of the older iconic buildings that FNU FNU Chancellor, inherited from the various institutions in 2010.

1 Jan 2018 to 30 June 2018 The long awaited Labasa Campus is finally off the ground, and steady progress has been made in its construction.
10 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 11 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 2018 SENIOR MANAGEMENT GROUP 3 6 5 1 2 4 7 8 1 2 3 4 MR. CHANDR ANUJ Director ICT PROF. RAM KARAN Dean College of Business, Hospitality and Tourism Studies SHALENDRA GOUNDEN Director Estates and Facilities PROF. MOHINI SINGH Pro-Vice Chancellor Research 5 6 7 8 PROF. PAUL IJI Dean College of Agriculture, Fisheries and Forestry NIRANJWAN CHETTIAR Director Capital Projects and Infrastructure DR ECI NABALARUA Dean College of Humanities and Education PROF. NIGEL HEALEY Vice Chancellor 12 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 10 11 9 PROF. JOHN CHELLIAH Acting Director Human Resource SALABOGI MAVOA Acting Dean College of Engineering, Science and Technology NILESH PRASAD Director Finance DR. ISIMELI TAGICAKIVERATA Director National Training and Productivity Centre 13 14 15 16 DR. WILLIAM MAY Dean College of Medicine, Nursing and Health Sciences JENIES MUDILIAR Director Marketing and Communications SARITA DEVI University Registrar PROF. JAMES POUNDER Pro-Vice Chancellor Learning and Teaching 13 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 1 5 9 2 6 10 3 7 11 4 8 1.
PROFESSOR NIGEL HEALEY Vice-Chancellor Professor Healey was appointed as Vice- Chancellor of Fiji National University on 1 August 2016.

He has held senior academic positions at Nottingham Trent University, the University of Canterbury and Manchester Metropolitan University, as well as teaching positions at the University of Leicester and Leeds Beckett University.
Professor Healey has served as an Economic Policy Advisor to the Prime Minister of Belarus and the Deputy Minister of Economy of the Russian Federation and managed a number of multinational research and economic development projects in different parts of the world.

Professor Healey’s research interests are the internationalisation of higher education and higher education policy.

2.

PROFESSOR JAMES POUNDER Pro-Vice Chancellor (Learning and Teaching) Professor Pounder joined FNU in 2018.
He has held a range of senior posts in academia both in Hong Kong and the United Arab Emirates.

The distinguished academic is also a registered Quality Assurance Council Accreditor for the University Grants Committee and a Specialist Accreditor for the Hong Kong Council for Accreditation of Academic and Vocational Qualifications.

Professor Pounder was Director of Teaching and Learning at Lingnan University in Hong Kong, a top 100 university in Asia, prior to moving to Fiji.

14 3.
14 3.

PROFESSOR MOHINI SINGH Pro-Vice Chancellor (Research) Professor Singh has an illustrious 30- year experience as an academic at Australian universities, where she has held several leadership positions.

Professor Singh has extensive experience with Higher Degree by Research programs and students, and has delivered talks and lectures at a large number of forums.

Professor Singh currently holds Professorial Fellow and Adjunct Professor positions at a number of international universities.
Professor Singh joined FNU in 2018 and was previously a Professor of Information Systems at RMIT University in Australia.

international FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 9.

DR. ISIMELI TAGICAKIVERATA Director National Training and Productivity Centre Doctor started his Tagicakiverata career as a secondary school teacher before joining the Fiji Institute of Technology (FIT) as a Research Associate and part time lecturer.

He completed his Doctorate at The University of Newcastle in Australia.
Dr Tagicakiverata rejoined FNU as Chief Research Officer TVET, and later as Acting Director TVET.

In October 2017, he took on the role of Director NTPC and NPO Head for Fiji.

He is a member of FITVETA and IVETA and is the President of PATVET.

He is a current Board Member for the National Employment Centre (NEC) and the Centre for Appropriate Technology and Development (CATD).

He is the APO Alternate Director for Fiji, and a Council Member for the newly established APO Accreditation Council.

10.
10.

MS SARITA DEVI University Registrar Ms Devi was appointed as the Fiji in National University Registrar 2015.

Prior to this, she served in various senior positions in the Academic Office, including Deputy and Assistant Registrar.

Ms Devi has vast experience in teaching at Primary and Tertiary levels, curriculum development and project management.

11.
11.

MS JENIES MUDILIAR Director Marketing and Communications Ms Mudiliar joined FNU in late 2017 with 6 years of Marketing and PR experience in Higher Education across the Pacific.

She is a creative Branding, PR and Communications professional with over 9 years of experience in International Trade and Higher Education sectors.
She has successfully managed and coordinated marketing campaigns and events for the respective companies that she has worked for which included advertising, design, media liaison, public relations, brand building, fund control as well as market research.

is 12.

PROFESSOR JOHN CHELLIAH Acting Director Human Resources Professor Chelliah the Acting Director Human Resources.

He also served as Acting Dean of College of Agriculture, Fisheries and Forestry.
His substantive position is Professor in Management at the College of Business, Hospitality, and Tourism Studies.

Prior to joining FNU, he held several senior academic and management positions at Universities in Australia and New Zealand.

He holds a PhD in Human Resource Management from RMIT University, Australia and masters degrees in management and business administration from New Zealand universities.

4.
4.

PROFESSOR RAM KARAN Dean, College of Business, Hospitality and Tourism Studies Professor Karan joined the then Fiji Institute of Technology (FIT) in late 2009.
Professor has a wealth of experience having held a range of senior academic positions at The University of the South Pacific (Fiji), University of Waikato (NZ) and University of Ballarat (Aus) where he was the Coordinator of Research Higher Degrees as well as supervisor and co-supervisor of doctoral candidates in Accounting, Management and Marketing.

He also served as the independent member of the Audit Committee of the City of Ballarat for five years.

5.
5.

PROFESSOR PAUL IJI Dean, College of Agriculture, Fisheries and Forestry Professor Iji joined FNU in 2018 having held positions across a range of institutions including Ahmadu Bello University (Nigeria), University of KwaZulu-Natal and University of Pretoria (South Africa), and University of New England (Australia), where he was Coordinator of Higher Degrees by Research of a large school.

He has graduated close to 40 postgraduate students and is currently supervising 4 PhD students.
Professor Iji is on the editorial board of a number of scientific journals and regularly reviews for other journals.

He has published over 300 journal and conference papers.

6.

DR. ECI NABALARUA Dean, College of Humanities and Education Doctor Eci Nabalarua has an academic career spanning four decades at The University of the South Pacific (Fiji), University of Waikato (NZ) and Fiji National University.
She attained her Doctor of Philosophy (PhD), in Political Science and International Relations from the Australian National University, Canberra, Australia, Master of Arts in Rural and Social Development (MA in RuralSoc Dev) from University of Reading, Reading, United Kingdom and Bachelor of Arts (BA) from The University of the South Pacific.

7.
7.

DR. WILLIAM MAY Dean, College of Medicine, Nursing and Health Sciences Doctor May joined FNU in 2009 from the Ministry of Health and Medical Services, where he held senior medical positions and had worked for 14 years.

He also served in various teaching positions at the Fiji School of Medicine and FNU.

Dr May is a member of the Medical Deans Australia and New Zealand, the Fiji Medical Council and Fiji Dental Council.

He chairs the Board of Management of the Fiji Medical and Dental Secretariat.

8.
8.

MR SALABOGI MAVOA Acting Dean, College of Engineering, Science and Technology Mr Mavoa started his career as Technical Assistant with TECAIR Ltd then joined the Fiji Broadcasting Commission (FBC) as Technical Assistant where he spent the next 12 years.

He then joined Fiji Institute of Technology (FIT) in 1989 as an Assistant Lecturer in Broadcast Engineering.
He climbed the ranks and held several key positions in FIT and Fiji National University before being appointed the Acting Dean College of Engineering, Science and Technology in 2015.

13.

MR NILESH PRASAD Director Finance Mr Prasad joined FNU in 2018 and has previously held senior finance positions at The University of the South Pacific and Coca-Cola Amatil Fiji Limited.
Prasad holds a BA Accounting and Financial Management and Economics and Postgraduate Diploma in Professional Accounting from The University of the South Pacific.

14.

MR CHANDR ANUJ Director ICT Mr Anuj is an IT expert who joined FNU as Director ICT in 2010.

Before this, he held several executive management positions in Telecommunications Fiji Limited (TFL).
During his career Mr Anuj has supervised many key projects related to the next generation network (NGN), including optical fibre transmission, microwave, satellite and CDMA wireless broadband systems, VoIP and ADSL, VDSL solutions for Internet access.

15.

MR SHALENDRA GOUNDEN Director Estates and Facilities Mr Gounden joined FNU in 2017.

He was previously Operations Manager and Acting Director with the Division of Estates and Infrastructure at The University of the South Pacific.
Mr Gounden also worked in various engineering, construction and infrastructure related projects in Fiji and the Pacific.

Mr Gounden is a registered project manager and member of AIPM; has worked with consultants on projects funded by the World Bank.

16.

MR NIRANJWAN CHETTIAR Director Capital Projects and Infrastructure Mr Niranjwan joined FNU in January later was 2017 as Manager Projects and promoted to Director Capital Projects and Infrastructure.
Prior to joining FNU, Mr Niranjwan was Manager Design and Engineering Services at The University of the South Pacific.

He has worked as an Engineer at the then Ministry of Works, Transport and Public Utilities.

He’s also a Professional Member of the Fiji Institution of Engineers.
15 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 VICE CHANCELLOR’S FOREWORD OVERVIEW OF 2018 2018 was a year when the hard work undertaken in the previous Reflecting the growth in EFTS, student tuition income rose from year began to pay off.

In 2017, the University restructured and $61.2m in 2017 to $65.4m in 2018.
The baseline Government refreshed its entire undergraduate curriculum, standardising Operating Grant remained unchanged in 2018/19 from 2017/18 courses on a common credit size across colleges and moving to at $53.1m.

However, additional Government Operating Grant semester mode.

The pedagogy, content and assessment were provided in 2017/18 allowed the University to upgrade its also sharpened to increase the focus on graduate employability.
digital infrastructure and connect directly to Australian While existing students completed their qualifications on the old Academic Research Network (AARNet) in April 2018, increasing curriculum, all new undergraduate students started in 2018 on significantly broadband speeds and giving staff and students the new curriculum.

access to a range of educational support software.


In 2018/19, additional Government Operating Grant allowed the purchase This curriculum overhaul was communicated to schools, of the ‘Banner’ university information management system and potential students, parents, guardians and sponsors through a installation began in the third quarter of 2018. concerted marketing and outreach campaign in late 2017.
It was very pleasing to see that after posting declines in 2015 and 2016, The other notable development on the revenue side in 2018 was the recovery in full-time equivalent students (EFTS) that began in the decision by the Tertiary Loans and Scholarships Board (TSLB) 2017 accelerated in 2018.

The colleges’ EFTS rose 13.2% between to allow residential students to ‘unbundle’ fees for hostels and 2017 and 2018.
This growth was accompanied by a relatively meal plans, so that they could continue to charge the hostel more rapid growth in female EFTS.

By 2018, women comprised fees to TSLB, but receive the meal allowance as a cash payment.

57.0% of the student body by EFTS.


However, there remain This development had a significant impact on the revenue from considerable imbalances in some colleges, notably the College hostel meals, which declined from $7.0m in 2017 to $5.9m in of Engineering, Science and Technology, where the University 2018.

There was also a small reduction in revenue from hostel is focusing on working to make science and engineering more accommodation, as a rolling programme of comprehensive attractive to young women.
renovation meant that a proportion of beds was out of service at any one time.

16 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 17 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 On the expenses side, the largest item for any university is In 2018, the University had a number of ongoing major employee-related expenses.
The introduction of a contribution Government-funded capital projects, including the new Labasa margin model from 2017, where Deans are required to limit Campus, a new four-story business school and student services expenses to 60% of revenue, has encouraged tighter cost-control centre at the Nasinu Campus, a Veterinary Teaching Complex and productivity gains, so that employee-related expenses (including an animal hospital and suite of laboratories) at the actually declined in 2018.
The increase in other operating Koronivia Campus and a three-storey building at Fiji Maritime expenses from $44.6m in 2017 to $50.8m in 2018 is almost all Academy.
In addition, the University is building a gymnasium at accounted from by a planned increase in scheduled repairs and the Nasinu Campus and two new buildings (one a replacement maintenance (up from $6.1m to $11.9m) and higher licence fees for a building destroyed by fire) at the National Training and (up from $1.7m to $5.4m) associated with AARNet and the Banner Productivity Centre’s (NTPC) Lautoka Campus, funded from the university management information system, as well as the University’s own resources.
In 2018, the University commissioned growing range of eJournals, eBooks and online databases used a Campus Master Plan exercise to determine what and where by the library.

Overall, the University’s operating surplus in 2018 new buildings should be constructed over a ten-year horizon was $20.0m (12.1% of total income), up from $12.4m (8.0%) in 2017. and what buildings should be demolished.

Table 1 below shows the staffing levels over the last five years.
As part of its commitment to sustainable development, all new The number of academic staff has fallen by approximately 10% buildings are being designed to minimise their carbon footprint.

since 2015.

Part of this reduction reflects the growing focus of In parallel, in 2018 the University began the process of shifting colleges on teaching efficiency and part is due to the increased towards its campuses being energy self-sufficient.
With technical time taken to hire academic staff as the University’s essential support from the Japan International Cooperation Agency (JICA), requirements have been revised upwards, slightly increasing the the University designed solar panel arrays to meet 90% of its number of positions vacant at any one time.

The number of needs for the Namaka, Natabua and Labasa Campuses.
Namaka support staff has fallen more significantly since its peak in 2015, will be the first campus to benefit from this new system in 2019.

2016 2017 2018 University’s digital infrastructure.
Since 2016, the library has In addition to the connection to AARNet and the installation of the Banner university information management system, there were three other significant investments in strengthening the been switching from buying physical books to acquiring the licences for eJournals, eBooks and online databases.
This has been accompanied by the transformation of the various campus libraries from book repositories to open learning commons, where students can work in groups using online learning materials.

In mid-2018, the Fiji Government – through Walesi as part of the DigitalFIJI initiative – provided the facilities so that students can enjoy unlimited free wifi anywhere on campus (previously wifi was only available in university buildings).

Looking forward, the University will turn 10 years-old in 2020.
The major curriculum revisions already undertaken, the international accreditations in progress, and the major investments in digital and physical infrastructure set the scene for an exciting second decade, as FNU establishes itself as the leading vocational, dual sector university in the South Pacific.
In the next decade, the University will be expanding the range of blended learning programmes significantly, to take advantage of greatly improved digital connectivity of Fijians though the Government’s DigitalFIJI project, so that learners in remote rural and maritime locations can access tertiary education.

We will see delivery become increasingly flexible, with students studying content online and coming for short intensive periods to our campuses for ‘hands on’ laboratory and workshop teaching.
The University will also see a growing emphasis on the creative and cultural industries, with the construction of a major creative arts building at the heart of the Nasinu Campus.

due to the streamlining of support services and the automation of formerly manual processes.
Table 1 Academic Staff Support Staff Total Staff Support: Academic Ratio 2015 1,001 1,819 2014 938 1,745 2,683 969 924 1,449 1,360 899 1,294 2,193 2,820 2,418 2,284 1.9 1.8 1.5 1.5 1.4 Table 2 shows the productivity gains in terms of teaching, as reflected in the student: staff ratio (SSR).

The table gives an estimate of SSRs, as the academic staff numbers represent headcount rather than full-time equivalent (FTE) staff, so may slightly underestimate the true figures.
Nonetheless, on this basis, the data show that coupled with the gradual decrease in academic staffing, strong EFTS growth has increased the SSR from the low of 10.1 reached in 2016 to 13.2 in 2018.

This SSR is still relatively low by international standards.

For example, a report on the New Zealand tertiary education system found that in 2011, SSRs in universities averaged 16.0, while the figure was 18.5 in polytechnics1.
In terms of the average number of students taught, productivity per academic staff member at FNU increased by 31% between 2016 and 2018, despite a reduction in the number of support staff over the same period of 9%.

Table 2 Academic EFTS SSR 2014 938 2015 1001 12,289 10,277 13.1 10.3 2016 969 9,754 10.1 2017 924 2018 899 10,511 11,897 11.4 13.2 1 New Zealand Ministry of Education (2011), The changing structure of the public tertiary education workforce.
18 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 KEY DEVELOPMENTS IN THE COLLEGES COLLEGE OF AGRICULTURE, FISHERIES AND FORESTRY (CAFF) COLLEGE OF ENGINEERING, SCIENCE AND TECHNOLOGY (CEST) One of the key achievements for 2018 was the signing of contracts The Australia Pacific Training Coalition (APTC) moved its Fitting for early civil works of the Veterinary Teaching Hospital, for work and Machining programmes to Derrick Campus, in Samabula, as to commence in early 2019.
The College also registered a number the first step in a comprehensive new partnership to move all of programmes with the Fiji Higher Education Commission (FHEC) APTC’s engineering facilities onto the campus and to co-deliver which includes new programmes in Agroforestry, Forestry and the programmes with FNU staff.

The aim is that, over time, these Fisheries.

will become FNU programmes accredited by TAFE Queensland.
Memoranda of Understanding (MoU) were signed with several The Mahatma Gandhi Centre of Excellence in IT (MG-CEIT), an stakeholders, including Ministry of Agriculture, Biosecurity initiative of the Indian Government under its bilateral agreement Authority of Fiji, Rooster, Charles Sturt University and Vet Beyond with the Fijian Government, was established at Derrick Campus Borders to support teaching and research.
and the first two FNU staff went to India with special scholarships for advanced training parallel computing.

The MG-CEIT will begin The College successfully completed several projects in 2018. teaching students in early 2019.

These included the tractor shed and students’ foyer at the Crop Farm, a sow (pig) unit at the Livestock Farm and the Reflecting the close relationship between CEST and employers, agrometeorological facility at the Crop Farm.
The aquaponic an MoU was signed with the Housing Authority to provide facility (fish and vegetable) went into production, and the College attachments and practical training for students studying Civil redeveloped its facilities for animal, crop and fish research.

Engineering, Structural Engineering, Land Surveying, Architecture and Quantity Surveying.

The Construction Industry Council (CIC), made up of 18 professional industry bodies, moved its headquarters to dedicated office space on the Derrick Campus.
In October 2018, a team from Engineering New Zealand (ENZ) visited the College as part of a mentoring program to assist in the international accreditation (Washington Accord/Dublin Accord) of its engineering programmes.

The team reviewed the Bachelors of Engineering (Honours) and three Diplomas in Engineering (Civil, Electrical and Mechanical).

Following the recommendations provided by the ENZ team, the programmes were revised and the changes approved in the Senate.
19 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 COLLEGE OF HUMANITIES AND EDUCATION (CHE) COLLEGE OF MEDICINE, NURSING AND HEALTH SCIENCES (CMNHS) A group of female students undertaking teacher training The College signed MoUs with several universities and from the College’s Natabua Campus, Lautoka, participated organisations including the Royal Australian and New at the National Model United Nations Competition (MUN) in Zealand College of Obstetricians and Gynaecologists Washington, DC United States in November 2018.
This was the (RANZCOG), Royal Australian and New Zealand College first all-female delegation from Fiji to compete in this event and of Psychiatrists (RANZCP), Royal Australian College of the team was awarded the honourable mention in the category Physicians (RACP), Australasian College of Medicine (ACEM) of best delegation and best position paper award for showcasing and University of Canberra.

These partnerships provide the excellent leadership qualities and setting a standard for others.
College an opportunity to collaborate, connect and establish In October 2018, the Associate Dean Research, Dr Zakia Ali-Chand, the development of a range of new specialist masters relationship with external stakeholders and have supported received a Gender Grant from the Association of Commonwealth programmes Universities (ACU) to organise a women’s leadership workshop.
The Gender Grant was announced by the ACU’s patron, the The Office of the Associate Dean Regional was established Duchess of Sussex, during the royal visit to Fiji.

and funded by DFAT to support training of Health Care Workers in the Pacific Region.

The Office is led by the More than 300 early education centre teachers attended the Associate Dean Regional, Dr Iobi Batio.
In May 2018, the annual Early Childhood Education (ECE) National Conference College held its first graduation ceremony in the Republic at the Natabua Camus in December which focused on the of Marshall Island (RMI) for students graduating with a development of ECE programmes.

Postgraduate Diploma in Advanced Nursing Practice.


Blended course development commenced in 2018 to provide The Pacific Islands Health Research Symposium was hosted greater flexibility and accessibility for students to complete their by the College in October at the Pasifika Auditorium.

The programmes.

About 14 courses from Secondary, Primary, Early theme was ‘Pacific Health Research – Innovations and Childhood Education, TVET and Communications, Language & Applications’.
Research topics that were presented and Literature are in development and the piloting of the courses discussed are currently relevant for Fiji and the Pacific, will be done in Semester 2, 2019. such as Communicable Diseases, Vital Medications, Clinical Research, Public Health and others.

In 2018, the College reviewed and restructured its existing postgraduate programmes, to ensure they remain relevant within the context of Fiji and the Pacific.
In the process, important gaps were identified and new programmes developed.

Over the course of the year, CMNHS held 24 College Learning and Teaching meetings to facilitate the approval processes of the three new postgraduate programmes and 42 existing postgraduate programmes.
20 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 COLLEGE OF BUSINESS, HOSPITALITY AND TOURISM STUDIES (CBHTS) In response to demand from students who had gone overseas or taken up work assignments away from our campuses without completing their programmes, the College started offering courses through Distance and Flexible Learning (DFL) mode on a pilot basis beginning from mid-2018.
More local and international students will be able to enrol as the College continues to develop resources and build capacity for this mode of delivery.

The College developed and refined the Master of Professional Accounting (MPA) programme which has an embedded CPA-Australia qualification.

This will be offered from 2019.

This is the first of its kind programme offered in Fiji.
Upon completion of this programme, students will not only graduate with MPA degree, but will also attain CPA status which is a prestigious and internationally renowned professional qualification.

The Bachelor of Laws (LLB) programme received full accreditation from the Board of Legal Education, thereby allowing our students to proceed with undertaking Graduate Diploma in Legal Practice (GDLP) and seek admission to the bar.

The first batch of LLB graduates were admitted to the bar in November 2018.
NATIONAL TRAINING AND PRODUCTIVITY CENTRE (NTPC) In 2018, NTPC celebrated the 55th Anniversary of the National Apprenticeship Scheme, the 20th Anniversary of Fiji Business Excellence Awards and marked its fourth consecutive year of the National Trainers Conference.

NTPC hosted the Asian Productivity Organisation (APO) Secretary-General Dr Santhi Kanoktanaporn’s inaugural visit to Fiji and also held a week-long national awareness campaign of Non-Formal Education Week.
It also launched the first-ever National Occupational, Health and Safety Conference in 2018.

The National Apprenticeship Department held a week-long series of events to promote the Apprenticeship scheme in March, visiting schools and employers in Fiji.

The scheme had a total of 243 apprentices with 39 employers in 2018, including Energy Fiji Limited and the Fiji Sugar Corporation.

There has been continuous growth in the Fiji Business Excellence Awards.
In 2018, NTPC received a total of 19 applications, of which eight were from organisations that are new to the Awards.

The number of new applicants has been on a steady rate of more than five new applicants every award cycle.

There is also an increase in the number of public sector organisations participating in the Awards.

In 2018, eight applicants were from the Public sector and NTPC is optimistic that this figure will continue to rise.
Focus on Sustainable Livelihood Project NTPC is committed to empowering sustainable livelihood in rural and maritime communities through its Non-Formal Education Department.

The Government-funded Sustainable Livelihood Project (SLP) is in its seventh successful year.

Under this scheme, NTPC conducted technical and vocational training programmes in seven different rural and maritime communities in 2018.

The areas covered included Taveuni, Ra, Tailevu, Nadroga, Navosa, Serua, Rotuma and Naitasiri.
The primary objective of the project is to train and empower rural communities and villages with basic practical skills and knowledge, relevant to immediate and future sustainable needs.

In doing so, it addresses the productive use of local natural resources as a means to alleviate poverty.

This is also in line with government’s National Development Plan in moving towards an educated and skilled population.

A total of 4027 villagers graduated with Certificate of Participation in 2018.
Impact Assessment results have shown that the SLP skill training has paved the way for self-sufficiency for rural communities; there is notable progression towards further education and upgrading of qualifications for youths; participants are utilising their skills to gain reasonable income and securing employment; and there is a positive change in the mindset about improving lifestyles and development in the villages and communities 21 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 KEY DEVELOPMENTS IN THE SUPPORT SECTIONS CAPITAL PROJECT AND INFRASTRUCTURE Veterinary Training Hospital: Veterinary Training Hospital at Koronivia Campus will provide the College of Agriculture, Fisheries and Forestry access to state-of-the-art facilities to provide Bachelor programmes in Veterinary Science and related disciplines which will assist in the development of the country’s animal health care.
The building design incorporates Green Building principles which include solar PV system.

In 2018 around 90% of design works was completed by the design team led by the Project Manager HLK Jacobs Ltd.

The project is expected to be completed in 2020.

The estimated cost of the project is $30m.

College Business, Hospitality and Tourism Studies Complex: The The University carried out a total of $23m worth of capital new complex for College of Business, Hospitality and Tourism projects in 2018.
The Labasa Campus, CBHTS Complex, Veterinary Studies will consist of a lecture theatre, tutorial rooms, staff Training Hospital and Fiji Maritime Academy (FMA) projects spaces and student services hub.

which are currently in construction phase are all funded by the Government of Fiji.

Major projects funded by the University The plans and contracts for the CBHTS Complex was approved includes the Nasinu Sports Complex, NTPC 2-Storey and NTPC and awarded in 2018.
The project was commissioned by the Technical Training Buildings at Naceva Centre and Solar PV Minister for Education, Heritage and Arts Honourable Rosy Project for Nadi Campus.

Akbar.

The contractor Cope Constructions Ltd mobilised to site in November 2018 and commenced with the excavation works Labasa Campus: One of the most significant capital projects for by year end.

This project is expected to be completed by August the University is the construction of the Labasa Campus.

It is 2020.
It is 2020.

The estimated cost of the project is $25m.

a government funded project, as part of its ‘Look North’ policy to revitalise the economy of Vanua Levu.

The $34m first phase Fiji Maritime Academy 3-Storey Building: The FMA 3 Storey of the campus is expected to be completed by December 2019 Building commenced construction in August 2018.
This project which will be operational by first semester 2020. will incorporate lecture rooms, an auditorium, fisheries lab, computer labs, a marine high voltage training room to further The Labasa Campus will comprise of lecture theatres, tutorial develop the programs to meet the industry demands.

The project rooms, computer labs and administrative spaces.

This project will also incorporates solar PV system.

provide better access to education to students in the Northern Division.
The contract was signed with Kartika Construction Plumbing Services Ltd in April 2018 and the contractor commenced works on the foundation, boundary fencing and surrounding retaining wall.

22 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 This project is another step towards fulfilling FNU’s vision The project is deemed as self-fundable with a Return on of providing quality education to the people of Fiji.
It will Investment of 8 years and initial investment of approximately provide students with state-of-the-art facilities and access to $850,000 with a capacity to meet 80% of daytime demand for the modern technologies.

The contractor Sambhu Lal Construction campus.

The tender was advertised in 2018 and is expected to commenced works in August 2018 and completed excavation and be awarded in February 2019.

The estimated cost of the project pile driving works by year end.
This project is expected to be is $850,000.

completed in December 2019.

The estimated cost of the project is $12m.

ESTATES AND FACILITIES Sports Complex Nasinu Campus: The FNU Sports Complex will 2018 marked the establishment of the five-year Asset be a state-of-the-art indoor sports and fitness gymnasium.

The Management Plan and the overall repair and maintenance gymnasium will not only serve as a study facility for students planning initiatives for the University asset and built facilities.
undertaking studies in Sports Science under FNU’s College The repair and maintenance budget for 2018 was $11.9m.

The of Humanities and Education but also seamlessly fits into the building maintenance activities included all works on the University’s Health and Wellness initiative to combat non- existing building, including the utility service and external communicable diseases (NCDs) which is a chronic problem in Fiji.
infrastructure, to retain the asset in a condition in which it can To encourage group sports, the facility will also have failures or extend the life of the asset.

The maintenance budget international level indoor courts for sports such as Volleyball, was largely focused on fixing some of the urgent needs of the Basketball, Netball, Badminton and Futsal Soccer.

The sports institution such as renovation to the teaching and learning complex also features a rainwater harvesting system.
The design space, refurbishment works at the various libraries, upgrade of documentation was completed in September and request for restroom facilities, electrical switch board and wiring upgrade perform its intended functions, preventing deterioration and tender was sent out in October 2018.

The construction tender works.

is expected to be awarded by early 2019 and the complex is expected to be ready by Semester 1, 2020.

The estimated cost of ICT the project is $9m.
NTPC 2-Storey Building, Naceva Centre, Lautoka: The 2-Storey infrastructure with the commissioning of several key projects, Building at NTPC Naceva Centre in Lautoka will provide facilities which places FNU at the forefront of providing students and staff such as lecture theatre, tutorial rooms, lecture rooms, sewing with faster broadband speeds and greater access to resources 2018 was a significant year with FNU upgrading its virtual rooms and computer labs for NTPC students.
This facility will on the web.

enable NTPC to move out of rented properties and at the same time accommodate larger numbers of students in the Western Connecting to AARNet: Towards the end of April 2018, FNU was Division.

successfully connected to AARNet; the Internet capacity at FNU has increased fivefold, opening the highway to information for The contractor Grace Road Construction completed the education, research and collaboration.
The Government-funded construction of the project by November 2018 with minor finishing $2.7M project was completed bringing 1Gbs broadband to FNU works pending.

The project is scheduled to be completed and and opening the doors for e-library, research and additional handed over for Semester 1, 2019.

The estimated cost of the online collaboration services.

project is $3.9m.
project is $3.9m.

NTPC Technical Training Building, Naceva Centre, Lautoka: provider, FINTEL, the international landing station where the The purpose of this project is to replace the NTPC building that Southern Cross Optical Cable terminates, and TFL, the national burnt down in 2015.

This building comprises of training rooms, broadband carrier which interconnects FINTEL to all FNU computer labs, library, child care and administration spaces.

Campuses.
Campuses.

The key stakeholders of this project were AARNet, the internet The contractor Permal Construction Ltd commenced works in The Routing, Switching and Firewall equipment were ordered and May 2018 and completed 80% of the superstructure by December commissioned with a massive changeover of the network over a 2018.

This project is expected to be completed by Semester 2, weekend.

The involvement with so many major stakeholders in 2019.

The estimated cost of the project is $4.7m.


this project and establishing an international service has been a tremendous experience for the ICT staff involved.

Solar PV for Nadi Campus: The University has embarked on utilising renewable energy as an alternative source of power With reliable broadband connection from AARNet, the Zoom and this project marks the beginning of the University’s move to video conferencing solution was subsequently introduced in sustainable energy solutions.
The project will not only provide savings to the University in terms of consumption, but also FNU.

This cloud-based service enabled collaboration between multiple remote sites.

This reliable and easy to use service has reduce our carbon footprint, provide limited level of protection assisted in the increase of remote teaching, online meetings against increasing electricity costs and provide a case study for and mobile collaboration, including sessions between Fiji and student learning.

abroad.
abroad.

23 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 DigitalFIJI: Further improving FNU’s digital transformation strategy was increasing student access to digital information.

This was done when the Walesi division of the Government agreed to provide $1m worth of Wifi equipment to cover all areas of FNU.

This included coverage in Halls of Residences, teaching areas, lecture theatres and student sitting areas in all the 24 campuses of FNU.
The Wifi access or digital capability provided students free, unlimited 24/7 access to the study portals, share information online and access to information on the internet.

This project greatly assisted in making FNU a full player in the digital academic community.

Students were thrilled with the greater access to internet at FNU while using their own devices - laptops, tablets and smart phones.

This has become known as ‘BYOD’ – Bring Your Own Device.
University Information Management System: It was challenging to compile requirements from the entire university community for a new unified Student Management System to replace the three standalone systems, thus the need for a new and integrated HR and Finance system were incorporated.

The project was called University Information Management Systems (UIMS), as it included two major components.
The first being the Student Management System (SMS), which includes the entire student life cycle management from application, enrolment, programme management and graduation.

The second component is the support systems, such as Finance, HR, Student Accommodation and Reporting.

This project will enable students to use self- service portals and staff to manage relevant administrative functions efficiently.

Ellucian was awarded the contract to supply the Banner 9 solution.
Cybersecurity awareness: Cybersecurity awareness was also initiated considering the recent major expansion of the FNU’s cyber platform.

Every student and staff at FNU is a consumer and has access to the university network, thus awareness was created for good cyber practices.

The ICT department was also recognised for the work done towards ISO 9001 accreditation by the ISO body.

They became a member of the Council of Australian Universities Directors of IT (CAUDIT).
HUMAN RESOURCES The Fiji National University (FNU), like other tertiary institutions in Fiji and abroad faces challenges in the recruitment of academic staff, particularly in the areas of TVET and senior academic positions.

Some positions have had to be re-advertised to attract a strong pool of applicants, increasing recruitment times.
Obtaining and renewing visa permits for, experienced expatriate staff – especially in areas which are scarce in Fiji – can be a lengthy process and the University works closely with the Fiji Immigration Office to minimise delays.
Table 3: Recruitment for year 2018 Stream Number of positions advertised Number of appointments In process or readvertised Academic Administrative 291 243 109 131 182 112 Figure 1 : Length of service for staff at FNU 989 813 f f a t S f o r e b m u N 223 80 42 26 11 1 Length of service 0-4 5-9 10-14 30-34 15-19 35-39 20-24 40-44 25-29 As a higher education provider, the most valuable asset for FNU is its human capital particularly its academic staff.
Figure 1 above shows the length of service for staff at FNU.

The majority of the staff have served 0-9 years, reflecting the fact that FNU has a relatively young workforce.

For 2018, FNU had a total of 361 cessation of staff contracts.

This number was inclusive of resignations and deaths.

This is a natural turnover rate for FNU as reflected in past trends.
The University has an active Human Resource Division which provides training opportunities to staff to upgrade their qualifications as well as provides counselling services to assist staff to achieve their targets.
24 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 Table 4: Staff breakdown according to different employee UniClinic: A number of screening and awareness programs groups 2018 Local Expatriate Adjunct Total 2,092 90 11 2,193 For the propose adjacent catergory, 8 expatriate and 3 locals have been counted separately Table 5: Academic and support staff for year 2018 Academic Support Services Total Female 347 691 1,038 Male 552 603 1,155 Table 6: Staff training & development Particulars No.
of Staff Trained, supported for Studies/ Conference Leave PTD Technical Workshops: In- house Training & External Training 578 Nominations PTD – Allowances: Full-Time Study Leave Education Allowances & Part-Time Study Leaves, Sabbatical Leave Tuition Fees Concession & Fees Reimbursements: 100% Tuition Re- imbursements & 75% Concessions PTD Seminars & Conferences: Conference Leaves Funded 708 309 16 were conducted by UniClinic with key partners such as OXFAM, Oakland Research Institute Medical Research Laboratory in California and the Ministry of Health to promote staff health and wellbeing.
These included HIV/Hep B/Syphilis and Pap Smear, Chlamydia and Pap Smear for FNU staff and students.

A FNU staff nationwide voluntary medical screening for NCD, Prostate Cancer and Breast Cancer was also organised.

For the year 2018, FNU UniClinic recorded a total of 767 staff visits.

These were inclusive of those requiring consultation and treatment, medicals for renewal of work contracts, medicals for immigration and work permit purposes, medical boards and OHS related cases.
Occupational Health & Safety: OHS continues to conduct Fire drills for all campuses Fiji wide and Tsunami drills for coastal campuses.

These Emergency Evacuation Drills are conducted twice annually and the second is with the observation of the National Fire Authority (NFA).

Disaster Management (DM) plan is under review and this area will become more prominent from 2019 with a planned joint tsunami drill with USP and the improvement of our Disaster Management System.
Worksite inspections and committee meetings have been on- going.

OHS training is continuous for staff throughout the year.

Trainings include: Basic Fire Fighting; Basic First Aid; OHS modules 1 & 2; Food handlers, manual lifting; Working at Heights; Chainsaw handling & tree trimming and Chemical handling.

The OHS Policy commitment is communicated to all staff and students through staff and student inductions as well as regular email alerts.
There is a dedicated OHS webpage that all visitors can familiarise themselves with.

A plan is in place for online OHS inductions for all staff and students planned through Moodle software which OHS section is looking into for 2019.
Professor Nigel Healey Vice-Chancellor Fiji National University 25 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 UNIVERSITY STATISTICS 26 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 STUDENT HEADCOUNT BY COLLEGE EQUIVALENT FULL TIME STUDENTS (EFTS) BY COLLEGE College 2014 2015 2016 2017 2018 College 2014 2015 2016 2017 2018 National Training & Productivity Centre Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine, Nursing & Health Sciences 14,671 12,024 9,363 10,148 8,791 1,268 1,219 1,252 1,196 1,170 6,407 5,180 4,703 4,602 4,957 6,492 5,331 5,589 5,814 5,718 3,201 2,788 2,650 2,911 2,939 Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine, Nursing & Health Sciences Total 12,289 10,277 9,754 10,511 11,897 Total 34,524 29,035 25,958 27,065 26,316 Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine, Nursing & Health Sciences National Training & Productivity Centre 15,000 Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine Nursing & Health Sciences 10,000 5,000 0 4,000 3,000 2,000 1,000 0 2014 2015 2016 2017 2018 2014 2015 2016 2017 2018 CAFF - 5% CBHTS - 19% CEST - 22% CHE - 11% CMNHS - 10% NTPC - 33% CAFF - 9% CBHTS - 25% CEST - 25% CHE - 18% CMNHS - 23% NTPC - - CAFF CBHTS - - CEST CHE - CMNHS - National Training & Productivity Centre College of Agriculture, Fisheries & Forestry College of Business, Hospitality & Tourism Studies College of Engineering, Science & Technology College of Humanities & Education College of Medicine, Nursing & Health Sciences 27 FIJI NATIONAL UNIVERSITY ANNUAL
 REPORT 2018 EFTS BY GENDER EFTS BY NEW/CONTINUING STUDENTS Gender Female Male Total 2014 6,621 5,668 2015 5,770 4,507 2016 5,412 4,342 2017 5,803 4,708 2018 6,693 5,204 12,289 10,277 9,754 10,511 11,897 Status 2014 2015 2016 2017 2018 Continuing Student New Student Total 7,531 7,117 6,844 7,058 8,072 4,758 3,160 2,910 3,453 3,825 12,289 10,277 9,754 10,511 11,897 Female Male Continuing Student New Student 8,000 6,000 4,000 2,000 0 10,000 7,500 5,000 2,500 0 2014 2015 2016 2017 2018 2014 2015 2016 2017 2018 Female - 56% Male - 44% Continuing Student - 68% New Student - 32% HEADCOUNT BY COURSES Courses 2014 2015 2016 2017 2018 Pre - Degree Courses Bachelor Courses 12,979 9,628 7,762 6,474 6,462 5,904 6,543 6,323 7,580 8,629 Postgraduate Courses 519 Other Courses 451 482 358 585 773 1,014 1,925 2,090 1,420 Total 19,853 17,011 16,595 16,917 17,525 Pre- Degree Courses Bachelor Courses Postgraduate Courses Other Courses 2014 2015 2016 2017 2018 Pre- Degree Courses Bachelor Courses Postgraduate Courses Other Courses - 43% - 49% - 5% - 3% 15,000 10,000 5,000 0 28 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 EFTS BY CITIZENSHIP Citizenship Afghanistan American Samoa Australia Bangladesh Belgium Cambodia Canada China Congo Cook Islands Federated States of Micronesia Fiji Finland Ghana Guam Guyana Haiti India Japan Kazakhstan Kiribati Marshall Islands Mongolia Nauru Nepal New Zealand Nigeria Niue Pakistan Palau Panama Papua New Guinea Philippines Samoa Slovenia Solomon Islands South Africa South Korea Sri Lanka Taiwan Timor-Leste (East Timor) Tokelau Tonga Tuvalu United Kingdom United States Of America Vanuatu Total 39
FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 GRADUATION BY PROGRAMME Programme Certificates Diplomas Trade Certificate & Diplomas Higher Education Certificate & Diplomas Bachelors Postgraduate Studies Total Certificates Diplomas Trade Certifictae & Diplomas High Education Certificate & Diplomas Bachelors Postgraduate Studies 2000 1500 1000 500 0 2014 2015 2016 2017 2018 GRADUATION BY GENDER Bachelors Postgraduate Studies Certificates Diplomas Trade Certificate & Diplomas Higher Education - 53% - 11% - 18% - 2% - 13% Certificate & Diplomas - 3% Programme Certificates Diplomas Trade Certificate & Diplomas Higher Education Certificate & Diplomas Bachelors Postgraduate Studies Total Certificates Diplomas 2014 2015 2016 2017 2018 Female Male Female Male Female Male Female Male Female Male Trade Certificate & Diplomas Higher Education Certificate & Diplomas Bachelors Postgraduate Studies 1200 1000 800 600 400 200 0 30 Female Male Female Male Female Male Female Male Female Male 2014 2015 2016 2017 2018 Bachelors Postgraduate Studies Certificates Diplomas Trade Certificate & Diplomas Higher Education - 61% - 11% - 11% - 2% - 11% Certificate & Diplomas - 4% FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 STAFF NUMBERS Staff Classification Academic Support 2018 2017 2016 2015
 2014 Female Male Female Male Female Male Female Male Female Male Total 2193 2284 2418 2820 2683 Academic Support 1200 1000 r e b m u n f f a t S 800 600 400 200 0 Female Male Female Male Female Male Female Male Female Male 2018 2017 2016 2015 2014 YEARS COLLEGE ACADEMIC STAFF BREAKDOWN College Academic Staff 2018 2017 2016 2015 2014 Female Male Female Male Female Male Female Male Female Male Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine, Nursing & Health Sciences National Training & Productivity Centre Total This won’t match because there are some teaching staff in support services Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine, Nursing & Health Sciences National Training & Productivity Centre 4 1 0 2 5 1 0 2 6 1 0 2 7 1 0 2 8 1 0 2 Male 36 64 256 59 73 125 Female 12 43 44 55 124 41 Male 42 72 262 63 81 137 Female 15 43 44 59 Male 45 65 137 257 43 54 78 118 Female 15 44 49 56 139 47 Male 42 60 248 54 74 105 Female 14 42 47 61 137 40 Male 36 56 237 48 76 99 Female 15 40 50 64 141 37 31 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 COLLEGE SUPPORT STAFF BREAKDOWN College Academic Staff 2018 2017 2016 2015 2014 Female Male Female Male Female Male Female Male Female Male Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine, Nursing & Health Sciences National Training & Productivity Centre 23 15 30 18 56 46 26 4 42 6 28 58 21 15 31 16 56 51 27 6 45 8 24
Total 352 363 397 411 339 Agriculture, Fisheries & Forestry Business, Hospitality & Tourism Studies Engineering, Science & Technology Humanities & Education Medicine, Nursing & Health Sciences National Training & Productivity Centre Female Male Female Male Female Male Female Male Female Male 2018 2017 2016 2015 2014 EMPLOYEE STATUS 2018 2017 2016 2015 2014 Female Male Total Female Male Total Female Male Total Female Male Total Female Male Total Locals 1009 1086 2095 1009 1166 2175 1035 1253 2288 1097 1570 2667 Expatriates 29 69 98 29 80 109 35 95 130 42 108 153 991 45 1538 2529 109 154 Locals Expatriates Total 2018 2095 98 2017 2175 109 2016 2288 130 2015 2667 153 2014 2529 154 2193 2284 2418 2820 2683 Expatriates Locals 2095 2175 2288 2667 2529 98 109 130 153 154 2018 2017 2016 2015 2014 3000 2500 2000 1500 1000 500 0 32 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 ADMINISTRATIVE SUPPORT BREAKDOWN BY DIVISION Administrative Support Breakdown by Division Capital Projects & Infrastructure Estates & Facilities Finance Human Resources ICT Marketing & Communications PVC Learning & Teaching PVC Research Office of the Registrar Office of the Vice Chancellor 2018 2017 2016 2015 2014 Female Male Female Male Female Male Female Male Female Male Capital Projects & Infrastructure Estates & Facilities Finance Human Resources ICT Marketing & Communications PVC Learning &
 Teaching PVC Research Office of the Registrar Office of the Vice Chancellor 600 500 400 300 200 100 0 Female Male Female Male Female Male Female Male Female Male 2018 2017 2016 2015 2014 Disclaimer: The staff breakdown in terms of college and division will be different due to staff movement (acting positions) and change in structure.
While the PVC L&T and PVC R offices were established in 2016, staff that were employed to undertake work in these areas were previously based in other colleges/divisions.

This is similar for staff in other areas, hence staff numbers vary under college/divisions.
33 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 LEARNING AND TEACHING 34 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 STRATEGIC DEVELOPMENTS The table below summarises the number of programmes types that were converted to either Semester or Quarter mode: 2018 heralded some significant changes in the learning and teaching function within the University.

27 August saw the Programme Type Term Number arrival of the new substantive Pro-Vice Chancellor (Learning and Teaching), Professor James Pounder.
Professor Pounder joined FNU with a significant record in the teaching and learning area, having been Director of Teaching and Learning at one of Hong Kong’s eight accredited universities as well as being registered as an approved Quality Assurance Council auditor by the Hong Kong University Grants Committee and a registered audit specialist with the Hong Kong Council for Accreditation of Academic and Vocational Qualifications.
He had previously held positions at a Provost, Associate Provost and Dean levels in various universities.
Certificates Diplomas Bachelors HE Certificate Graduate Certificate Post Graduate Certificates Post Graduate Diplomas Masters PhD Quarter/Semester Semester Semester Semester Semester Semester Semester Semester Semester 71 49 101 1 1 8 30 18 5 Towards the end of 2018, FNU saw the development of two major initiatives at the strategic level emanating from the Academic Portfolio Review (APR) new Pro-Vice Chancellor.
The first was the development of an FNU Professional Certificate in Higher Education Leadership programme for Deans, Heads of School and Heads of support functions designed to provide professional development in leadership and management for key leaders in the University.

This initiative was viewed as providing University leaders with a foundation in those abilities and skills necessary for effective Fiji National University (FNU) has a wide portfolio of programmes (Certificates, Diplomas & Degrees).
Many of these programmes were inherited from the previous Colleges and Institutions that had been amalgamated to make up FNU.

Some of these programmes were recognised as leading programmes in the South Pacific whilst others are undergoing the process of functioning at a senior university level.

International Accreditation.


The second was the presentation of an institutional strategy for Learning and Teaching at FNU that provided a vision, mission, objectives and a set of key strategies aimed at providing a clear direction for learning and teaching covering the period 2018- 2021.

QUALITY ASSURANCE FNU continues to strive to offer the highest quality programmes hence a system of Academic Portfolio Review was initiated in 2017.
This system of monitoring programme delivery needs to be seen in the context of a Quality Action Plan that was initiated in 2018 and gave rise to the following improvements: 1.

The restructure of many support services for better and more timely provision of learning and teaching resources The Office of the Pro-Vice Chancellor (Learning and Teaching) has institutional responsibility for the quality assurance of programme design and delivery.

Accordingly, the Quality 2.


3. and services to the Colleges and Centres.

The review and upgrading of programmes study.

Improvements in design and the process of development Office which is housed within the Office of Pro-Vice Chancellor (Learning and Teaching) is able to take an overview of programme and curriculum developments in FNU.

What follows is a summary of institutional-wide developments: and review of programmes of study.

4.

Programme rationalisation, and;.

5.


Improvement in programmes delivery.

Semesterisation of University Programmes During 2018, the five Colleges successfully completed the transition of the programme structures to a semester or quarter based delivery and were in the process of amending the programme documents to meet the requirements for recording in the Fiji Qualifications Framework.
35 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 Recording of Qualifications on the Fiji Qualifications Framework (FQF) - Fiji Higher Education Commission LEARNING & TEACHING ENHANCEMENT The Fiji Higher Education Commission (FHEC) is a national body responsible for registration and regulation of all Higher Education Institutions in Fiji.
The table below summarises the number of programmes by College that were found to be of the quality to merit recording on the FQF in 2018: In 2018, the Centre for Learning & Teaching Enhancement was established with strategic responsibility for enhancing the FNU learning & teaching culture such that it engages staff and students in productive learning and teaching activities, including the development and delivery of high quality programmes and the enrichment of the learning environments throughout the University.
The Centre is charged with demonstrating academic College/Centre Number of Programmes Recorded in and strategic leadership in relation to policy development and CHE CEST CMNHS CAFF CBHTS TOTAL 2018 12 44 3 3 0 62 the management of learning and teaching enhancement.

The Centre was established in the Nasinu Campus and housed in Quarters 52 and has the motto: “Your Success, Our Goal”.
The establishment of the Centre is 10 staff including an Associate Dean Learning & Teaching Enhancement (the Centre Head), an Educational Software Developer, a Faculty Development Coordinator, an Open Educational Resource Specialist, 5 Student Success Specialists and an Office Administrator.

2018 saw many Establishment of University Learning & Teaching Committee of these positions filled ready to make a significant impact in (ULTC) 2019.
The guiding strategy of the Centre highlight four focus areas: • • • • Student retention – diversified learning support to enhance student retention and success.

Learning experiences – appropriate transition programme, information, resources, learning spaces and opportunities for success-oriented learning experiences.

Employability and entrepreneurship – embedding employability and enterprise skills in the curriculum.
Teaching practices – building the capacity of teachers for To develop a tertiary teaching certificate at level 6 with a improved student learning outcomes.

2018 saw the establishment of the ULTC as a sub-committee of Senate to provide a forum made up of staff and students tasked with examining a variety of Learning & Teaching (L&T) and related issues with the objective of ensuring that FNU programmes are of the highest quality.
The functions of the ULTC are: To maintain quality programmes and academic excellence.

To ensure an enabling environment that enhances learning and teaching.

To promote the enhancement of quality teaching .

1.

2.

3.

4. focus on competency-based assessments.

5.

To look at the range of student support services and promote an enhanced student experience.

6.

7.

To develop and promote initiatives for student success.
To drive the review of the Learning and Teaching Enhancement Policy (currently known as the L&T Policy).

8.

To examine student accommodation and catering services options.

9.

To oversee flexible learning needs and appropriate modes of delivery.

10.

To ensure compliance and monitoring processes are in accord with quality standards and any other such functions identified by the ULTC.
36 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 FLEXIBLE & E–LEARNING Running alongside the Centre for Learning & Teaching In terms of staff development, during the reporting period, 42% Enhancement is the establishment of the Centre for Flexible & E– of academic staff upgraded their qualifications ranging from an Learning (CFEL), also in 2018 that is charged with providing support upgrade to trade diploma to PhD.
for the enhancement of learning and the student experience through the facilitation of innovation, creativity and knowledge The Turaga na Tui Macuata Ratu Wiliame Katonivere was transfer with regard to e-learning.

The core Flexible Learning appointed as the Chair of the Fiji National University’s Labasa activities at FNU are to be implemented through the Flexible & Campus Stakeholder Advisory Committee (LCSAC).
Whilst the E-Learning Strategy which includes developing blended/online campus is located in Labasa, FNU serves all the three provinces courses and programmes in collaboration with the Colleges, and in the North namely; Cakaudrove, Bua and Macuata.

The high delivering good practice workshops focusing on the effective use chief was unanimously appointed to the position following of FNU’s learning systems (e.g.

Moodle, Turnitin, Mahara).


At CFEL, the inaugural meeting on 25 May, held at the Commissioner the Learning Design Team is responsible for blended/online Northern’s office.

The LCSAC is made up of representatives course development and support, and the Learning Media Team from government, industry, education sector, municipal council, is responsible for multimedia courseware development.

business, women, youth and marginalised sectors.


It also consists of FNU Labasa Campus reps from various Colleges and CFEL was officially established at FNU in March 2018 and located the National Training and Productivity Centre (NTPC).

Labasa at Nasinu Campus, in Quarters 53.

Its Official website is: https:// College Principal and FNU Council representative Mr Kamlesh www.fnu.ac.fj/new/cfel and its guiding motto is: “Blending Prakash was elected as Deputy Chairman.
possibilities …” The CFEL organisational structure consists of 11 members of staff as follows: An Associate Dean Flexible & E-Learning (Centre Head), 3 Learning Designers, 3 Learning Technologists, an Assistant Learning Technologist, a Multimedia THE BA CAMPUS Along with Labasa, the Office of the Pro-Vice Chancellor Producer, Multimedia Production Assistant and an Office (Learning and Teaching) carries with it line responsibility for Administrator.
2018 saw some of the positions filled and the the Ba Campus.

There were a number of significant events in process of recruitment was ongoing.

2018 also saw the Centre Ba including the College of Engineering, Science and Technology laying the groundwork for substantial initiatives in 2019.

(CEST) engineering exhibition on 11 May, 2018, which attracted more than 1000 visitors.
This forum allowed visitors to gain an CFEL is formally implementing its strategy with a focus on four understanding of the engineering discipline as a potential area areas: of study and possible engineering related job opportunities.

• • • • Quality Assurance – embedding quality in course design and delivery for Flexible Learning (FL).
In addition, in 8 August 2018, the Ba Campus Stakeholder Advisory Learning Experience – development and support of Committee (BCSAC) was instituted chaired by the Senior Education appropriate learning experiences in FL.

Officer Ba/Tavua, Mr. Atendra Kumar.

The BCSAC is made up of Teacher Development – equipping teachers to enrich FL representatives from government, industry, and education.

The experiences and facilitating them.


purpose of the BCSAC is to ensure that programmes developed Learning Environment – provision and support of and offered at the Campus will be those that directly address the appropriate and adequate systems for FL.

needs of the Ba and surrounding communities.
THE LABASA CAMPUS In the area of programmes, a CEST Certificate III in Welding and Fabrication was reintroduced after a 6 years interval due to a Aside from the planning and initial stages of construction of growing demand from industry for this skill and the College of the showpiece, purpose built Campus which took place in 2018 Business, Hospitality and Tourism Studies produced its first batch and mentioned elsewhere in this Report, the Labasa Campus of Ba graduates of the Post Graduate Diploma in Accounting.
which has a line reporting relationship to the Office of the Pro- Vice Chancellor (Learning and Teaching) engaged in a number of initiatives.

For example, during the reporting period, Labasa was very active in community outreach.

Among these activities was the establishment of climate change clubs in three local schools.

Furthermore, Labasa launched a ‘beat plastics pollution’ campaign that included the distribution of brochures in Labasa town and market.
One of the major outreach milestones in 2018 was a campaign to promote the educational offerings and opportunity for study at Labasa Campus that for the first time covered 97% of local schools.

37 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 RESEARCH 38 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 Research at Fiji National University has been supported and encouraged from early days with clear evidence of a steady growth in research outcomes and achievements.
Journal paper publications increased from 69 in 2015 to 138 in 2018.

EXTERNALLY FUNDED RESEARCH PROJECTS FNU is progressively gaining recognition in being a highly proficient Higher Education Institute to undertake externally funded research projects for generating new knowledge in areas 2015 2016 2017 2018 important for national development.

Research and development 115 122 138 development.


In 2018 a total of $1.3 million dollars were attained foster a country’s economic, social and environmental from external sources for research at FNU.
Research and Publications Journal Articles Conference Proceeding (Papers Presented and published in Conference/ Symposia) Workshop/Conference Attendances Books Book Chapters Technical Report Research and Consultancy Other Total 140 120 100 80 60 40 20 0 Year Number of Projects Contracted Sum 9 9 11 5 $ 177,937.00 $214,057.00 $503,307.14 $1,320,231.00 2015 2016 2017 2018 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 2015 2016 2017 2018 FNU is fast gaining recognition as the University in Fiji with the capacity to supervise Higher Degrees by Research students.
This is evident with a sharp rise in the number of Higher Degrees by Research student enrollments in 2018.

Research projects 2015 2016 2017 2018 undertaken by Higher Degrees by Research students strengthen our capacity to generate value from new ideas and inventiveness.

They are required in Fiji for innovation and for developing a knowledge economy.

39 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 HDR CANDIDATES No.
of Enrollment 2015 2016 2017 2018 Masters by Research PhD 13 0 15 1 15 3 58 24 35% 30% 25% 20% 15% 10% 5% 0% Our College of Agriculture, Fisheries and Forestry is currently completing one externally funded project, five internally funded projects, published 19 peer reviewed journal papers in 2018, 2 book chapters, and several conference papers.
The College commenced its own seminar series in 2018 and is in negotiation with several research groups for collaboration, including the Biosecurity Authority of Fiji and the Ministry of Agriculture.

Professor Paul Iji, Dean of the College has implemented numerous research initiatives for his colleagues.
To emphasise on the importance of research, the College of Humanities and Education headed by the Dean, Dr Eci Nabalarua introduced College based research funding and seed grants amounting to $23,000 for 2018 to help staff members participate 2015 2016 2017 2018 in research.

The College also ran Research Workshops and PhD Supervision Skills training facilitated by Professor Unaisi Research at FNU has become an important activity with all the Nabobo-Baba.

Colleges at FNU.
Colleges at FNU.

Our College of Medicine, Nursing and Health Sciences (CMNHS) is engaged in a number of large externally funded projects in collaboration with universities in the USA and Australia.
One example is the strategic role CMNHS has on the RISE – Revitalising Informal Settlements and their Environments project which is headed by Monash University in Australia, in partnership with Fiji National University, Stanford University in the USA, Cambridge University in the U.K., University of Melbourne, Emory University, and the University of the South Pacific.
Using a randomized control trial methodology involving 24 informal settlements, this research aims to improve the lives of women and men, girls and boys in urban informal settlements through improvements in environmental and human health by adopting a water sensitive cities (WSC) approach to informal settlement upgrading.

This project is important for Fiji since Fiji has a large number of informal settlements.
We very proudly report that our colleagues Dr Donald Wilson, Dr Amelia Turagabeci and Professor Paul Jagals are working closely with the elite international team headed by Professor Rebekah Brown, Senior Vice Provost (Research) at Monash University, and this project is strongly supported by the Dean CMNHS Dr William May.

In 2018, two staff from the College of Engineering, Science and Technology (CEST) won the inaugural FNU research awards.
Dr Rajeev Bhat from the School of Applied Science, won the Vice Chancellor’s Award for Research Excellence, and Dr Patrick Singh from the School of Mechanical Engineering received the Early Career Research Award.

This is clear evidence of CEST research and publications being performed at above expectations.

This is achieved with the strong support from the College Research Committee headed by Dr Jimaima Lako and the support from the Acting Dean of the College Mr Salabogi Mavoa.
College of Business, Hospitality and Tourism Studies developed and launched a website for a new journal, “Pacific Journal of Commerce, Culture and Governance” to help staff publish their research.

This is an initiative strongly supported and initiated by the Dean of the College, Professor Ram Karan.

The College noted a shift in publications from conference papers to highly ranked journal papers in 2018.
40 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 41 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 STUDENTS 42 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 The Student Academic Service and Student Support Services under the Office of the Registrar continued to work closely with the Colleges, sponsors and all stakeholders including Fiji National University Students’ Association (FNUSA) to provide students ongoing support and guidance to attain their academic goals.
SPORTS One of the key achievements for Fiji National University students was winning the Fiji University Sports Association (FUSA) title.

FNU fielded a total of 64 teams in 20 sports.

The FNU Team comprised of teams from the central (34), western (21) and northern (9) divisions.

Approximately 800 students participated in the three day event between 23-25 September, which was one of the largest contingent to represent FNU to date.

FNU won with 11 Gold and 7 Silver.


STUDENT ACHIEVEMENT AUTISM WORKSHOP Autism, or Autism Spectrum Disorder (ASD), refers to a broad range of conditions characterised by challenges with social skills, repetitive behaviors, speech and nonverbal communication.

It is a neurological disorder.

In April, the Disability Unit conducted a workshop at Natabua Campus, Lautoka targeting the final year teacher trainees.
The training was facilitated by Jovesa Korovulavula who is a teacher and an expert in autism at the early intervention centre in Suva.

Close to 50 students participated and feedback was positive.

Similar trainings are being planned for 2019.

CAREERS FAIR The annual FNU Careers Fair is an important event for students, especially for those who are nearing the end of their studies and are in the process of applying for positions in the job market.
Following FNU’s success at the FUSA Games, several students were selected by district and national teams.

The FUSA Games provides a strong platform for students to further their development in sports.

Below is the list of names of players that were chosen to play at district and national levels.
This event provides an avenue in which students and employers are able to connect, have face to face discussions regarding employment opportunities, the type and quality of graduates organisations are seeking and other relevant information which is beneficial to students.

Players Around 3000 students participated in the Careers Fair which Samisoni Nagata (Nadroga Provincial Team) was held at the Central, Western and Northern divisions.
85 Rugby Onosivoro Sukani (Tabadamu 7s Team) employers participated in this exercise.
Peni Ratu (Naitaisiri Provincial team and Fiji U20 team) FNUSA ACTIVITIES Volleyball Jiowana Sauto (Fijiana Womens 7s team) Nacanieli Goneniyali (Fiji Volleyball team - Oceania Gold Medalist) Jale Mailulu (Fiji Beach Volleyball team) OCEANIA SPORTS EDUCATION PROGRAM (OSEP) Thirty-eight students from the Fiji National University participated in the Oceania Sports Education Program which was held at two centres (Suva and Labasa).

This program was introduced to improve the managerial skills of the students.
At the end of the three day workshop the students were awarded certificates from OSEP and Oceania National Olympic Committees (ONOC).

WORKSHOP FOR YOUNG WOMEN A workshop was organised by the Office of the Registrar for aspiring women student leaders in partnership with the Fiji Women’s Rights Movement (FWRM).

The workshop targeted students from different ethnic and cultural backgrounds between the ages of 18-30 years.

The workshop was conducted over two days in the central, western and northern division.
Book Distribution In 2017, the University started to digitalise our library by removing 70% of library books and providing electronic platform in same support to the government initiative.

The FNUSA took those books and started the initiative of donating these library books to schools which do not have library books especially in the interior of Fiji and other Countries.

Recently FNUSA donated 500 boxes of Library books to the Solomon Islands.
These books were donated to the province of Makira Ulawa in the Solomon Islands.

FNUSA also distributed books to Nakauvadra High School, Penang Sangam High School and Xavier College.

Cultural Night The College of Medicine, Nursing and Health Sciences has a student body from all over the Pacific.

This Branch of the Student Association looks after 15 affiliate associations, made up of students from countries like Samoa, Tonga, Vanuatu, Solomon Islands, Kiribati, Micronesia among others.
Every year, the FSMedSA (Fiji School of Medicine Students’ Association) organises a Cultural Night.

2018 marked the 13th year of the events existence.

This is a night where students get together in their cultural groups to portray their culture to others in the form of traditional dances.

This event is not only for our students, but open to the general public as well.

In 2018, we had the privilege of partnering with Fiji TV, who broadcasted our program live on their livestream channel.
43 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 CORPORATE SOCIAL RESPONSIBILITY 44 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 The College of Engineering, Science and Technology continued The Veterinary Science Department also ran joint programmes its community outreach programs in 2018 through partnership later in the year with two of our partners overseas.

The purpose and collaboration with Government Departments and other was to educate the public on health and welfare and to spay and organisations.
A total of 100 students from the School of Applied neuter stray dogs.

Science, who live in the Lami-Suva-Nausori corridor took part in the World Mosquito Program by taking home capsules containing The College of Medicine, Nursing and Health Sciences participated the Wolbachia mosquito eggs to breed in specially prepared in the World Oral Health Day celebration and launch of National buckets until mosquitos fly out in 2-3 weeks.

Oral Health Week with Ministry of Health and Medical Services.
The College was also engaged by the Ministry of Rural and The School of Dentistry and Oral Health provided free dental Maritime Development, to conduct four 2-week long carpenters checks and awareness on good oral health practices as part of training program.

More than 100 carpenters in various parts of Fiji the World Oral Health Day (WOHD) celebration which was held at were trained in building houses in their villages and community Sukuna Park, Suva in March.

as part of the Cyclone rehabilitation.


The training took place at the following locations: free-clinics and education program.
Those who needed further Hundreds of people who visited Sukuna Park benefitted from the • • • • • • • • Naweni Village, Savusavu Bokuya Village, Ba Qelekuro Village, Tailevu Jiliva Village, Kadavu Nabukadra Village, Ra Vatukarasa Village, Tailevu Lakeba Village, Macuata Lakeba Village, Lau treatment were referred to the School of Dentistry and Oral Health Teaching Clinic at Pasifika Campus.
World Oral Health Day is celebrated globally every year on 20 March and was launched in 2013 to raise awareness of the importance of good oral health and its significance in safeguarding general health and well-being.

In Fiji, the Ministry of Health has joined hands with the school and other stakeholders to jointly celebrate this important day.
On 13 July, 2018, students and staff from the School of Arts & Community Dentistry and Preventive Dentistry are vital Humanities went out on the first community service visit to components in all dental studies.

Year 4 students doing Father Law home in Wailekutu just outside Lami.

16 students and Community Dentistry IV course (DNT 715) as part of Bachelor 3 staff were transported by FNU to the Home which houses 60 in Dental Surgery are required to be supported by a practical residents.
The students showcased their skills and knowledge component whereby students are expected to conduct data by providing haircuts, hand, foot and scalp massage for the collection through a dental oral health survey, data analysis and residents.

The residents showed their appreciation by singing reporting on the findings.

songs for the students and staff.


It was quite an emotional visit as the residents were truly grateful for the time spent being After consulting with the office of the National Advisor Oral pampered by the students.

Health Services at the Ministry of Health and Medical Services, the village of Naqarawai in the province of Namosi was identified The College staff also donated close to 100 gift packs to Dilkusha as a prospective site for the Epidemiology Practical Exercise.
Home in Nausori and St Christopher’s Home in Nakasi during Christmas.

A total of 45 students who were accompanied and supervised by 7 staff travelled to Namosi in September to conduct this Staff based at the Fiji National University, Natabua Campus, Lau- important exercise.

toka visited the Golden Age Home to spread the joy of Christmas to the residents.

A total of 113 people were screened by the student dentists during the weeklong tour.
The contributions collected was used to purchase gifts for the senior citizens.

Staff members provided entertainment and The Naqarawai village is located about 146 km out of Suva in the spend quality time interacting with the residents and making interior highlands of the Namosi province.

them feeling loved.
them feeling loved.

Fiji National University staff and students partnered with organ- actively involved in projects with Investment Fiji as well as the isers of the Nadi International Airport Volleyball (NIAV) Tourna- Young Entrepreneurship Scheme in developing educational ment to raise funds to assist the WOW’s kids Fiji in 2018. programs for emerging entrepreneurs in 2018.
The College of Business, Hospitality and Tourism Studies were With the theme “Sharing the Bula Spirit of Volleyball with WOW’s” Staff also collaborated with Bureau of Statistics to carry out the NIAV tournament raised close to $30,000 which was donated research relating to the national economy.

Following the to WOW’s Kids Fiji.


Research Talanoa in 2018, the College was part of an industry consultative group assisting the Ministry of National Employment The College of Agriculture, Fisheries and Forestry received a in providing training to its five senior staff to assist them in group of cooperative farmers from the local community of undertaking research activities Koronivia and held a farming workshop for another group in 2018.
45 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 SUSTAINABLE DEVELOPMENT GOALS (SDGs) 46 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 The Fiji National University (FNU) is committed to achieving the • The University is also vocal about the issues surrounding Sustainable Development Goals (SDGs) through its research, mental health and the need for more open dialogue and less learning and teaching.

stigma surrounding the condition.


Vice Chancellor Professor Nigel Healey constantly urges parents and teachers to help The SDGs aim to address 17 key global issues and are build resilience in young people to ensure that youngsters interconnected, many of which are relevant to the core are able to cope with everyday challenges at home, school operations of the University.

and at university level.


SDG Goal 4, which highlights the need for quality education, These activities and projects addresses targets of Goal 3 that also aligns with the intuition’s aim to be the premier national aim to strengthen the capacity of all countries, in particular University providing quality and relevant higher education, developing countries, for early warning, risk reduction and technical and vocational education and training, research and management of national and global health risks.
development in Fiji.

FNU has contributed to addressing various SDG Goals in 2018, through the following key projects: GOAL 3 – GOOD HEALTH AND WELLBEING GOAL 4 – QUALITY EDUCATION As Fiji’s national university, the institution provides holistic learning.

All programmes offered are reviewed at regular intervals in consultation with industry stakeholders locally.
These programmes are then reviewed by international higher • In October, FNU partnered with the Ministry of Health and education institutions to ensure that the programmes meet Medical Services and Fiji Cancer Society in creating greater global standards.

awareness on breast cancer.

Education lectures and other awareness activities were organised at FNU campuses to The University strives to get international accreditation for advocate for early detection and prevention.

most of its programmes.


More than 40 programmes offered by • In September, College of Medicine, Nursing and Health the College of Engineering, Science and Technology (CEST) were Sciences (CMNHS) dental student Mehwish Dean conducted redeveloped and aligned to the accreditation of Dublin and a study on “Prevalence of Oral Squamous Cell Carcinoma Washington Accord.

(OSCC) at Colonial War Memorial Hospital (CWMH) Suva Fiji Islands 2011-2015”.
The research indicated that there This is a huge milestone marking the College’s commitment in were 74 OSCC cases diagnosed during the five-year study ensuring all its programmes are relevant and compatible not period.

The occurrence of OSCC cases over this period was only in Fiji but anywhere in the world.

fluctuant, with 2013 recording the highest number of cases at 32 percent.
The Bachelor of Laws (LLB) programme offered by the College • FNU and The Pacific Community (SPC) has jointly developed of Business, Hospitality and Tourism Studies (CBHTS) received a project called “Healthy Child Promising Future – Promoting full accreditation from the Board of Legal Education, thereby health in primary school settings”, targeting primary school allowing our students to proceed with undertaking Graduate children aged 7 to 9 living in Fiji and Wallis and Futuna, Diploma in Legal Practice (GDLP) and seek admission to the bar.
which was submitted by FNU for French Pacific Fund 2017.

The first batch of LLB graduates were admitted to the bar in • Free health screenings have been organised at FNU November, 2018. campuses throughout the year to develop a positive work and study environment for staff and students of the University.

One hour per week is also dedicated to health and wellness activities for staff.
47 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 GOAL 8 – DECENT WORK AND ECONOMIC GROWTH Through the industrial attachment course component FNU implements in its programmes, students are taught and trained in real-life work environments to ensure they are well-equipped with the relevant skills and knowledge for the industries.

The University also encourages entrepreneurship through its courses, which is a key target of Goal 8.
GOAL 9 – INDUSTRY, INNOVATION AND INFRASTRUCTURE • Through a partnership with Drone Services Fiji, FNU will conduct Aviation Regulator approved license training on Remotely Piloted Aircraft Systems (RPAS) in Fiji and the Pacific Region.

Successful candidates were awarded with Regulator approved Licenses or Certificates at the completion of each course.
The partnership allowed FNU Civil Engineering students to learn how to use drones to survey land and ensure that Fiji’s construction industry is better prepared to take advantage of the new technology.

• Through Government’s DigitalFiji initiative, FNU campuses provide free Wi-Fi coverage to students to ensure easy accessibility to the internet.

This enabled student’s to access online study portals and resources for research and learning.
These infrastructure and digital technology developments and partnership addresses the Goal’s need to develop quality, reliable, sustainable and resilient infrastructure, increase access to information and communications technology, and support domestic technology development, research and innovation.

GOAL 11 – SUSTAINABLE CITIES AND COMMUNITIES • A newly-renovated dental clinic worth $3.7 million was opened in August and is the biggest dental teaching clinic in the Pacific region.
The Clinic provides general dental services at minimal cost to members of the public through prior bookings.

Students in Fiji and around the region now have the opportunity to train at a facility which is on par with Australia and New Zealand standards.
• Fiji’s first-ever $50,000 Agro-Meteorology facility at Koronivia Campus was also unveiled in August and will enable students to increase their understanding and knowledge of weather patterns and use weather and climate information to increase or expand agricultural crops and or to boost crop production.

FNU claimed the prestigious GUPES Green Gown Award for the Asia and Pacific region for its sustainable community project conducted in the interior of Ba Province.
The Green Gown Awards recognises the exceptional sustainability initiatives being undertaken by universities and colleges across the world.

The competition is the first of its kind with universities from five global regions - Asia and the Pacific, Latin America and the Caribbean, Europe and North America – going head to head to compete and showcase the different projects undertaken by the universities in their different countries to lead sustainable living.
Prone to flash flooding and landslide in the rainy season, the climate smart landscape project aims to carry out watership protection works using traditional Fijian agroforestry systems and slow conservation to enhance community resilience to climate change in the six upper watershed communities in Ba.
48 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 GOAL 13 – CLIMATE ACTION FNU is at the forefront of climate action through various activities The University also announced that it will also host one scholarship for a student from the Caribbean in its new multidisciplinary Masters in Climate Resilience and Mitigation programme from 2019.
Solar PV for Nadi Campus The University has embarked on utilizing renewable energy as an alternative source of power and this project marks the beginning of the University’s move to sustainable energy solutions.

The project will not only provide savings to the University in terms of consumption, but also reduce our carbon footprint, provide limited level of protection against increasing electricity costs and provide a case study for student learning.
Green campuses FNU is commited to reducing its carbon footprint and implement the use of clean and sustainable energy.

In the next three years, the University aims to generate 90 percent of its electricity through green initiatives at its Namaka, Natabua and Labasa organised at its campuses.

Clean up campaigns, tree planting campuses.


initiatives and the sustainable use of natural resources within the institution and adopting environmentally-friendly practices are ways in which the institution contributes to the fight against climate change.

This has commenced with the installation of a 250-kilowatt solar photovoltaics (PV) plant with roof and ground mounted systems to generate clean energy at our Namaka Campus, meeting most of its energy needs.
49 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 FIJI NATIONAL UNIVERSITY FINANCIALS TABLE OF CONTENTS For the year ended 31 December 2018 Statement by Appointed Officers 51 Directors’ Overview 52 Council’s report 54 Auditors’ Independence declaration 57 Independent auditor’s report 58 Statement of comprehensive income 60 Statement of financial position 61 Statement of changes in equity 62 Statement of cash flows 63 Notes to the financial statements 64 Disclaimer on additional information 89 50 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 STATEMENT BY APPOINTED OFFICERS In our opinion, the accompanying Financial Statements give a true and fair view of the financial position of the Fiji National University as at 31 December 2018 and of its financial performance for the year ended on that date.
We are not aware of any circumstances which would render any particulars included in the financial statements misleading or inaccurate.

Dated at Suva, this 4th day of July 2019.

Chancellor & Chair of Council Chair.


Financial Resource Committee Director Finance 51 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 DIRECTOR’S OVERVIEW 2018 Financial Overview INCOME The university recorded positive financial results for the year, Income for 2018 increased by 4.9% to $168.4m from $160.5m in achieving an operating surplus of $20.0m compared to $2.9m 2017.

Not all components of income have increased.


There was projected in the budget and compared to $12.4m in 2017.

This a decrease in hostel income by 17.0% to $8.98m from $10.83m operating surplus includes restricted items that cannot be spent in 2017.

This can be attributed to major renovation works for on day-to-day operations.

the student accommodation building.


However, the major The restricted items (such as capital expenditure grants, donor/ components which showed increase to income were: project income and expenditure, 10% of tuition fees set aside for • Government Grant which increased by 20.5% to $59.85m.
This capital development purposes, Levy Income and Grant payment was greatly attributed to the increase in grant for the AARNet expenses) if excluded, the University recorded an operating (Australian Academic and Research Network) Project and the surplus of $10.9m in 2018 compared to a surplus of $2.1m in 2017.

UIMS (University Information Management System) project.
During the year, the net assets grew by $20.0m, from $296.1m in • Tuition Fees increased by 6.9% to $65.36m from $61.16m in 2017 to $316.1m in 2018.

2017.

This is largely due to increase in EFTS by 13% from 10,511 The key highlights for the 2018 financial year are as follows: in 2017 to 11,897 in 2018.
2018 $m 168.4 148.4 20.0 (9.1) 2017 $m 160.5 148.1 12.4 (10.3) Change $m Change % 7.9 0.3 7.6 1.2 4.9% 0.2% 61.2% 11.5% • Other Income comprising of consultancy income, enrolment fees, dividend income and finance income has increased by 10.0% to $16.97m from $15.37m in 2017.

Income from tuition fees at 38.8% remains the highest percentage of revenue source for the University.

There is a continued growth of income from government grants over the last 5 years.
Tuition income and government grant contribute approximately 74.4% of the revenue source for the University.

Operating Revenue Operating Expenses Operating Surplus Adjusted for: Restricted Items FNU Operating Surplus 10.9 2.1 8.8 41.7% 52 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 EXPENDITURE FINANCIAL POSITION Total operating expenses increased slightly by 0.2% in 2018.
The University’s financial position remains strong as at 31st The operating cost increased by 14.4% offset by decrease in December 2018, with its net assets of $316.01m, a slight increase personnel cost by 8.8%.

The major increase in operating cost of 6.8% compared to 2017 of $296.05m.

was due to expenditure on UIMS project offset by increase in government grant and increase in repair and maintenance costs.
The decrease in personnel cost was due to decrease in staff allowances, this was one off payment due to job evaluation exercise taken in 2017.

The Capital Assets of $248.07m includes investment in land, buildings and equipment and represents 62.3% of the University’s total assets.
The increase in total assets was driven by increase in lease hold buildings such as renovations to Maritime 2 Story Building, Pacifica Dental Clinic refurbishment & purchase of Waimanu Road property and increase in Grant receivable.

CASH FLOW AND FINANCING The University generated $19.3m of net cash flow from CONCLUSION AND FURTHER OUTLOOK the operating activities, compared to $20.5m in 2017.

The decrease is largely attributed to slower receipt of government grant.
The 2018 financial result shows that the University continue to improve its financial performance.

It will continue to exist as a going concern and remains sustainable over the long term.

The The University spent $35.5m on capital expenditure.

Overall, position might change if there is a significant change to its main there was a net decrease in cash and cash equivalent of revenue sources.

$43.8m compared to a net decrease of $6.4m in 2017.
The available cash reserve at the end of the year was adequate to operate the University for 9.1 months, above the required 3 months of reserve.

This is masked by capital projects scheduled in 2019.

This will be slightly above the required reserve (4.4 months) if the University deploys all Nilesh Prasad the resources allocated for its capital developments and Director Finance projects.
53 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 COUNCIL’S REPORT In accordance with a resolution of the Council of the Fiji National University, the Council members herewith submit the financial statements for the year ended 31 December 2018 and report as follows: Council Members The names of the Council members in office at the date of this report were: Name Title Appointment Term Prof. Rajesh Chandra Official Member / Chancellor & Chair of Council Appointed 03/04/2019 Official Member / Vice Chancellor Appointed 01/08/2016 Official Member / PS Ministry of Education Appointed 29/01/2018 Prof. Nigel Healey Ms. Alison Burchell Ms. Tessa Price Appointed Member Prof. Dharmendra Sharma Appointed Member Ms. Lala Sowane Mr. Raymond Prasad Prof. Barry McGrath Dr. Joseph Veramo Dr. Penuel Immanuel Dr. Nur Bano Ali Appointed Member Appointed Member Appointed Member Appointed Member Appointed Member Appointed Member Dr. Parakrama Dissanayake Appointed Member Prof. Ravi Naidu Appointed Member Dr. Akhila Nand Sharma Appointed Member Mr. Devanesh Sharma Mr. Vishnu Mohan Mr. Gordon Jenkins Dr. Eci Nabalarua Prof. John Chelliah Dr. Mumtaz Alam Appointed Member Appointed Member Appointed Member Elected Deans Representative Elected Professorial Representative Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Appointed 29/04/2019 Elected 05/09/2018 Elected 05/09/2018 Re-Elected Non-Professorial Representative Elected 05/09/2018 Ms. Makereta Batimoko Elected Student Representative Elected 05/10/2018 Most of the current Council members were appointed to the University’s Council subsequent to 31 December 2018.
The names of the Council members in office during the financial year ended 31 December 2018 are listed in Note 30 to the financial statements.

The current Council members have relied on the documents and financial information provided by the University’s management.

In reliance of management’s undertaking that the financial information is accurate and verified, the Council members are signing off on these financial statements.
No personal liability is attributed to the current Council members in this respect and the University agrees to fully indemnify the said Council members against all liability.

Formation of Fiji National University Fiji National University (“the University”) was established by the Fiji National University Decree 2009 (as amended by the Fiji National University (Amendment) Decree 2010) (“the FNU Decree”).
Principal Activities The principal activities of the University are the provision of post-secondary programmes of study in higher education, technical, vocational education and training that are responsive to the needs of industry, the market place and non formal sector of employment to students from Fiji and other countries in the South Pacific region.
54 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 COUNCIL’S REPORT CONTINUED Results The operating surplus for the financial year was $19,983,558 (2017: $12,355,844).

Bad and Doubtful Debts Prior to the completion of the University’s financial statements, the Council members took reasonable steps to ascertain that action has been taken in relation to making of provision for doubtful debts.
In the opinion of Council members, adequate provision has been made for doubtful debts.

As at the date of this report, the Council members are not aware of any circumstances, which would render the amount written off for bad debts, or the provision for doubtful debts in the University’s financial statements, inadequate to any substantial extent.
Non Current Assets Prior to the approval of the financial statements of the University, the Council members took reasonable steps to ascertain whether any non-current assets were unlikely to realise in the ordinary course of business their values as shown in the accounting records of the University.

Where necessary, these assets have been written down or adequate provision has been made to bring the values of such assets to an amount that they might be expected to realise.
The Council believes that all property, including leasehold land, has been vested into the University under the FNU Decree.

However, the Council notes that the finalisation of boundaries and allocations of land leases to certain properties have not been completed as at the date of this report.

As a result, these financial statements include a number of estimates as explained in Note 13.
The Council has made every effort to complete this process and is confident that the transfer of this remaining property will be finalised as per the FNU Decree.

Apart from the above, as at the date of this report, the Council members are not aware of any circumstances, which would render the values attributed to non-current assets in the University’s financial statements misleading.
The Council notes that at the end of 2018 and at the date of this report, the University is in discussion with the following Ministries regarding outstanding grant payments to the University that were initially pledged but not paid to the University during the 2010 financial year: 1) Ministry of Health - $563,602 ($500,000 for FSM 4th quarter grant & $63,602 short payment for FSN Grant); and 2) Ministry of Agriculture $100,000 - short payment for FCA Grant.
These amounts have not been recorded as a receivable in the financial statements.

Significant Events As at date of this report, the Council members are not aware of any other significant event, other than those already included in the financial statements.
Events Subsequent to Balance Date There are no matters or circumstances have arisen since the end of the financial year which significantly affected or may significantly affect the operations of the University, the results of those operations, or the state of affairs of the University in future financial years.
Other Circumstances As at the date of this report: 1) no charge on the assets of the University has been given since the end of the financial year to secure the liabilities of any other 2) no contingent liabilities have arisen since the end of the financial year for which the University could become liable; and 3) no contingent liabilities or other liabilities of the University has become or is likely to become enforceable within the period of twelve months after the end of the financial year which, in the opinion of the Council members, will or may substantially affect the ability of the University to meet its obligations as and when they fall due.
55 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 COUNCIL’S REPORT Other Circumstances (continued) As at the date of this report, the Council members are not aware of any circumstances that have arisen, not otherwise dealt with in this report or the University’s financial statements, which would make adherence to the existing method of valuation of assets or liabilities of the University misleading or inappropriate.
Council Members’ Benefits No Council member has received or become entitled to receive a benefit (other than those disclosed in the financial statements) by reason of a contract made by the University or by a related corporation with the Council member or with a firm of which he/she is a member, or with an entity in which he/she has a substantial financial interest, except members who have a contract of employment with the University.
For and on behalf of the Council and in accordance with a resolution of the Council members.

Dated at Suva, this 4th day of July 2019.

................................................. Chancellor & Chair of Council ..........................................
Chair, Financial Resource Committee 56 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 Pacific House Level 7 Tel: +679 331 4166 Fax: +679 330 0612 1 Butt Street Suva Fiji ey.com PO Box 1359 Suva Fiji Auditor’s Independence Declaration to the Council of Fiji National University As lead auditor for the audit of Fiji National University for the financial year ended 31 December 2018, I declare to the best of my knowledge and belief, there have been: a) no contraventions of the auditor independence requirements in relation to the audit; and b) no contraventions of any applicable code of professional conduct in relation to the audit.
This declaration is in respect of Fiji National University for the financial year.
Ernst & Young Chartered Accountants Sikeli Tuinamuana Partner Suva, Fiji 4 July 2019 A member firm of Ernst & Young Global Limited FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 57 Pacific House Level 7 Tel: +679 331 4166 Fax: +679 330 0612 1 Butt Street Suva Fiji ey.com PO Box 1359 Suva Fiji Independent Auditor’s Report To the Council of the Fiji National University Report on the Audit of the Financial Statements Opinion We have audited the financial statements of The Fiji National University (“the University”), which comprise the statement of financial position as at 31 December 2018, and the statement of comprehensive income, 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 our opinion, the accompanying financial statements give a true and fair view of the financial position of the University as at 31 December 2018, and of its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS).
Emphasis of Matter Without qualifying the opinion expressed above, we draw attention to Note 13 of the financial statements which describes the uncertainty related to the finalization of the transfer of lease arrangements to the University in respect of certain leasehold land assets that were vested in the University under the Fiji National Decree 2009 (as amended by the Fiji National University (Amendment) Decree 2010).
The transfer of these lease arrangements has not been completed at the date of approval of these financial statements.

Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISA).

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report.
We are independent of the University 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 our audit of the financial statements in Fiji and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Responsibilities of the University Council and management for the Financial Statements The University Council and management are responsible for the preparation and fair presentation of the financial statements in accordance with IFRS, and for such internal control as the University Council and management determine 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, the University Council and management are responsible for assessing the University’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 University Council and management either intend to liquidate the University or to cease operations, or have no realistic alternative but to do so.
The University Council and management are responsible for overseeing the University’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements Our 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 our 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 and 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.
A member firm of Ernst & Young Global Limited 58 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 Pacific House Level 7 Tel: +679 331 4166 Fax: +679 330 0612 1 Butt Street Suva Fiji ey.com PO Box 1359 Suva Fiji Independent Auditor’s Report (continued) Auditor’s Responsibilities for the Audit of the Financial Statements (continued) As part of an audit in accordance with ISA, we exercise professional judgement and maintain professional skepticism throughout the audit.
We 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 our 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 the University’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 University Council and management’s use of the 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 University’s ability to continue as a going concern.
If we conclude that material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures, are inadequate, to modify our opinion.

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

However, future events or conditions may cause the University 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.

We communicate with the University Council and management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide the University Council and management with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Report on Other Legal and Regulatory Requirements In accordance with the requirements of the Fiji National University Decree 2009, in our opinion: a) Proper books of account have been kept by the University, so far as it appears from our examination of those books; b) the accompanying financial statements: i) are in agreement with the books of account; and ii) to the best of our information and according to the explanations given to us, give the information required by the Fiji National University Decree 2009 in the manner so required.
Ernst & Young Chartered Accountants Sikeli Tuinamuana Partner Suva, Fiji 4 July 2019 A member firm of Ernst & Young Global Limited FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 59 STATEMENT OF COMPREHENSIVE INCOME Notes 2018 $ 2017 $ Income Fiji Government operating grant Student tuition fees Project income Hostel income NTPC levy income Net gain on change in fair value of equity instruments Other income Total income Expenses Employee related expenses Other operating expenses Depreciation and amortisation NTPC levy expenses Total expenses Interest expense Finance income Operating Surplus before income tax Income tax expense Operating surplus for the year 6 7 9 27 (b) 8 10 11 13,15 27 (b) 12 3(l) Movements in fair value of equity instruments previously designated as available-for- sale 59,854,081 65,364,703 2,607,005 8,981,975 14,628,597 2,438,834 10,429,101 49,655,854 61,160,835 2,871,525 10,832,775 20,612,437 - 11,582,574 164,304,296 156,716,000 (77,738,635) (85,251,458) (50,819,803) (44,562,358) (11,214,619) (10,682,877) (8,475,222) (7,646,379) (148,248,279) (148,143,072) (178,616) 4,106,157 - 3,782,916 19,983,558 12,355,844 - - 19,983,558 12,355,844 - 1,221,920 Total comprehensive income for the year 19,983,558 13,577,764 The accompanying notes form an integral part of this Statement of Comprehensive Income 60 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 FIJI NATIONAL UNIVERSITY STATEMENT OF FINANCIAL POSITION As at 31 December 2018 Current assets Cash and cash equivalents Trade and other receivables Inventories Other financial assets Other assets Total current assets Non-current assets Notes 2018 $ 2017 $ 38,998,983 20,356,619 602,429 66,516,627 23,840,499 82,777,820 16,724,013 588,877 30,568,842 4,477,915 150,315,157 135,137,467 Property, plant and equipment 13 (ii) 231,265,657 206,738,111 Biological assets Intangible assets Right-of-use assets Other financial assets Total non-current assets Total assets Current liabilities Trade and
 other payables Employee benefits Lease liability Deferred income Deferred levy liability Total current liabilities Non-current liabilities Deferred income Employee benefits Lease liability Unexpended project income Total non-current liabilities Total liabilities Net assets Equity Other contributed equity Fair value reserve Retained earnings 14 15 13 (i) 19 23 24 26 22 27 22 24 26 25 19,972 431,250 3,400,256 12,952,637 35,227 457,743 - 10,107,505 248,069,772 217,338,586 398,384,929 352,476,053 26,378,314 4,865,332 492,728 2,515,081 22,595,258 21,718,140 4,556,281 - 3,119,846 10,258,491 56,846,713 39,652,758 20,758,779 15,207,867 - 2,942,496 1,800,378 1,864 - 1,560,559 25,501,653 16,770,290 82,348,366 56,423,048 316,036,563 296,053,005 21(a) 21(b) 188,856,243 188,856,243 - 127,180,320 316,036,563 3,530,367 103,666,395 296,053,005 The accompanying notes form an integral part of this Statement of Financial Position FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018 61 STATEMENT OF CHANGES IN EQUITY Balance at 1 January 2017 Comprehensive income for the year Operating surplus for the year Movement in fair value of available for sale financial assets Other contributed equity $ Fair value reserve Retained earnings $ $ Total equity $ 188,856,243 2,308,447 91,310,551 282,475,241 - - - 12,355,844 12,355,844 1,221,920 - 1,221,920 Total comprehensive income for the year 188,856,243 3,530,367 103,666,395 296,053,005 Transactions with owners of the University, recognised directly in equity Balance at 31 December 2017 188,856,243 3,530,367 103,666,395 296,053,005 Balance at 1 January 2018 Transfer of fair value gain of equity instruments previously designated at FVOCI - IFRS 9 adjustments Comprehensive income for the year Operating surplus Movement in fair value of available for sale financial assets Total comprehensive income for the year 188,856,243 3,530,367 103,666,395 296,053,005 (3,530,367) 3,530,367 - - - - - - - - 19,983,558 19,983,558 - - 19,983,558 19,983,558 127,180,320
 316,036,563 Balance at 31 December 2018 188,856,243 The accompanying notes form an integral part of this Statement of Changes in Equity 62 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 STATEMENT OF CASH FLOWS Cash flows from operating activities Fiji Government grants received Receipts from employers in respect of levy Receipts from student fees Receipts from trading activities Payments to suppliers Payments to employees Payments of training grants to employers Cash receipts in respect of projects Interest received Note 2018 $ 2017 $ 41,702,820 49,472,521 24,709,149 70,998,446 7,754,511 (45,845,678) (77,431,448) (8,475,224) 1,997,576 3,928,715 22,187,627 75,642,634 8,733,332 (47,847,549) (83,983,690) (7,646,379) 462,349 3,483,941 Net cash flow from operating activities 19,338,867 20,504,786 Cash flows from investing activities Fiji Government capital grants received Net payments for property, plant and equipment Net transfers to term deposits Dividends received Net cash flow used in investing activities Net (decrease)/increase in cash and cash equivalents 7,461,228 (35,504,008) (35,099,697) 24,773 - (10,722,619) (16,510,000) 353,446 (63,117,704) (26,879,173) (43,778,837) (6,374,387) Cash and cash equivalents as at 1 January 82,777,820 89,152,207 Cash and cash equivalents as at 31 December 16 38,998,983 82,777,820 The accompanying notes form an integral part of this Statement of Cash Flows.
63 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS 1.

Reporting Entity Fiji National University (the “University” or “FNU”) was established by the Fiji National University Decree 2009 (as amended by the Fiji National University (Amendment) Decree 2010) (“FNU Decree”) to serve the needs of the post-secondary educational requirements for the Republic of Fiji.
The address of the University’s registered office is Lot 1, 5 ½ miles Nasinu, Fiji.

2.

Basis of preparation a) Statement of compliance The financial statements have been prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and the requirements of the FNU Decree.
The financial statements were approved by the University’s Council on 31 May 2019. b) Basis of measurement The financial statements have been prepared on a historical cost basis except for available-for-sale financial assets that are measured at fair value.

The accounting policies have been consistently applied by the University.
c) Functional and presentation currency The financial statements are presented in Fiji dollars, which is the University’s functional currency, and are rounded to the nearest dollar.

d) Use of estimates and judgments The preparation of the financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses.
Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis.

Revisions to accounting estimates are recognised in the period in which the estimates are revised and in any future periods affected.
Information about critical judgments in applying accounting policies that have the most significant effect on the amounts recognised in the financial statements is included in the following notes: Note 13 (ii) – Property, plant and equipment Note 3 (k) – Revenue recognition Note 3 (h) – Impairment Measurement of fair value When measuring the fair value of an asset or a liability, the University uses market observable data as far as possible.
Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • • • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e.

as prices) or indirectly (i.e.)

derived from prices).


Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).

If the inputs used to measure the fair value of an asset or a liability might be categorized in different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirely in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement.
The University recognizes transfers between levels of the hierarchy at the end of the reporting period during which the change has occurred.

Further information about the assumptions made in measuring fair values is included in the following notes: Note 14 – Biological assets.

64 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 2.
Basis of preparation (continued) e) Changes in accounting policies and disclosures New standards and interpretations The University applied IFRS 15 and IFRS 9 for the first time.

The nature and effect of the changes as a result of adoption of these new accounting standards are described below.

Several other amendments and interpretations apply for the first time in 2018, but do not have an impact on the financial statements of the University.
The University has also decided to early adopt IFRS 16 Leases as of 1 January 2018. i) IFRS 9 Financial Instruments IFRS 9 Financial Instruments replaces IAS 39 Financial Instruments: Recognition and Measurement for annual periods begin- ning on or after 1 January 2018, bringing together all three aspects of the accounting for financial Instruments: classification and measurement; impairment; and hedge accounting.

The University has opted to use the modified retrospective approach when implementing IFRS 9.
Relevant balances were recalculated at initial application date of 1 January 2018 and while comparative information for the year ended 31 December 2017 have not been restated.
The effect of adopting IFRS 9 is as follows: Impact on the statement of comprehensive income (increase/(decrease)): Income: Net gain on change in fair value of equity instruments Operating surplus for the year Other comprehensive income for the year Movement in fair value of available for sale financial assets Total other comprehensive income for the year Impact on the statement of financial position (increase/(decrease)): Asset Liabilities Net assets Equity Fair value reserves Retained earnings Total equity 31 December 2018 $ 2,438,834 2,438,834 (2,438,834) (2,438,834) 1 January 2018 $ 31 December 2018 $ - - - - - - (3,530,367) 3,530,367 - (2,438,834) 2,438,834 - (a) Classification and measurement Under IFRS 9, debt instruments are subsequently measured at fair value through profit or loss, amortised cost, or fair value through OCI.
The classification is based on two criteria: the University’s business model for managing the assets; and whether the instruments’ contractual cash flows represent ‘solely payments of principal and interest’ on the principal amount outstanding.

The assessment of the University’s business model was made as of the date of initial application, 1 January 2018, and then applied retrospectively to those financial assets that were not derecognised before 1 January 2018.
The assessment of whether contractual cash flows on debt instruments are solely comprised of principal and interest was made based on the facts and circumstances as at the initial recognition of the assets.

The classification and measurement requirements of IFRS 9 did not have a significant impact on the University.

The University continued measuring at fair value all financial assets previously held at fair value under IAS 39.
The following are the changes in the classification of the University’s financial assets: Equity investments previously classified as AFS financial assets are now classified and measured as Financial assets at fair value through profit or loss.
65 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 2. e) Basis of preparation (continued) Changes in accounting policies and disclosures New standards and interpretations (continued) i) IFRS 9 Financial Instruments (continued) (a) Classification and measurement (continued) Debt instruments previously classified as Held to maturity investments financial assets are now classified and measured as Debt instruments at amortised cost.
The University expects only to collect contractual cash flows and give rise to cash flows representing solely payments of principal and interest.

As a result of the change in classification of the University’s equity investments, the Fair value reserve of $3,530,367 related to those investments that were previously presented under accumulated OCI, was reclassified to Retained earnings as at 1 January 2018.

Upon the adoption of IFRS 9, the University’s operating profit increased by $2,438,834.
The University has not designated any financial liabilities as at fair value through profit or loss.

There are no changes in classification and measurement for the University’s financial liabilities.
In summary, upon the adoption of IFRS 9, the University had the following required or elected reclassifications: As at 31 December 2018 IAS 39 measurement category Other financial assets Current Interest bearing deposits Non-current Investments in Unit trusts: - Unit Trust of Fiji - Fijian Holdings Trust Management Limited FRDCL IFRS 9 measurement category Equity instruments at Fair value through \ profit or loss $ Debt instruments at Amortised cost $ $ 66,516,627 - 66,516,627 12,364,446 583,334 4,857 79,469,264 12,364,446 583,334 4,857 12,952,637 - - - 66,516,627 (b) Impairment The adoption of IFRS 9 has changed the University’s accounting for impairment losses for financial assets by replacing IAS 39’s incurred loss approach with a forward-looking expected credit loss (ECL) approach.
However, the Fund holds only trade receivables with no financing component and which have maturities of less than 12 months at amortised cost and, as such, has chosen to apply an approach similar to the simplified approach for expected credit losses (ECL) under IFRS 9 to all its trade receivables and financial assets at amortised cost.

Therefore, the Fund does not track changes in credit risk, but instead, recognises a loss allowance based on lifetime ECLs at each reporting date.
ii) IFRS 15 Revenue from Contracts with Customers IFRS 15 supersedes IAS 11 Construction Contracts, IAS 18 Revenue and related Interpretations and it applies, with limited exceptions, to all revenue arising from contracts with its customers.
IFRS 15 establishes a five-step model to account for revenue arising from contracts with customers and requires that revenue be recognised at an amount that reflects the consideration to which an entity expects to be entitled in exchange for transferring goods or services to a customer.

IFRS 15 requires entities to exercise judgement, taking into consideration all of the relevant facts and circumstances when applying each step of the model to contracts with their customers.
The standard also specifies the accounting for the incremental costs of obtaining a contract and the costs directly related to fulfilling a contract.

Based on the University’s assessment, there is no impact from IFRS 15 in the Financial Statement as at 1 January 2018 and 31 December 2018 and no impact in the Financial Statement for the year ended 31 December 2017.
66 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 2. e) Basis of preparation (continued) Changes in accounting policies and disclosures (continued) New standards and interpretations (continued) iii) IFRS 16 Leases IFRS 16 was issued in January 2016 and it replaces IAS 17 Leases, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC-15 Operating Leases-Incentives and SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.
IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases and requires lessees to account for all leases under a single on-balance sheet model similar to the accounting for finance leases under IAS 17.

The standard includes two recognition exemptions for lessees – leases of ’low-value’ assets (e.g., personal computers) and short-term leases (i.e., leases with a lease term of 12 months or less).
At the commencement date of a lease, a lessee will recognise a liability to make lease payments (i.e., the lease liability) and an asset representing the right to use the underlying asset during the lease term (i.e., the right-of-use asset).

Lessees will be required to separately recognise the interest expense on the lease liability and the depreciation expense on the right-of-use asset.
Lessees will be also required to remeasure the lease liability upon the occurrence of certain events (e.g., a change in the lease term, a change in future lease payments resulting from a change in an index or rate used to determine those payments).

The lessee will generally recognise the amount of the remeasurement of the lease liability as an adjustment to the right-of-use asset.

Lessor accounting under IFRS 16 is substantially unchanged from today’s accounting under IAS 17.
Lessors will continue to classify all leases using the same classification principle as in IAS 17 and distinguish between two types of leases: operating and finance leases.

Transition to IFRS 16 The University has adopted IFRS 16 using the modified retrospective approach.

The University has elected to apply the standard to contracts that were previously identified as leases applying IAS 17 and IFRIC 4.
The University will therefore not apply the standard to contracts that were not previously identified as containing a lease applying IAS 17 and IFRIC 4.

The University has elected to use the exemptions proposed by the standard on lease contracts for which the lease terms ends within 12 months as of the date of initial application, and lease contracts for which the underlying asset is of low value.
The University has leases of certain office equipment (i.e., personal computers, printing and photocopying machines) that are considered of low value.

During 2018, the University has performed a detailed impact assessment of IFRS 16.
In summary the impact of IFRS 16 adoption is expected to be, as follows: Impact on the statement of financial position (increase/(decrease)) as at 31 December 2018: Assets Right-of-use assets Liabilities Lease liabilities Net impact on equity Impact on the statement of profit or loss (increase/(decrease)) for 2018: Depreciation expense Operating lease expense (included in administrative expenses) Operating profit Finance costs Profit for the year $ 3,400,255 3,435,224 (34,969) $ 529,680 (673,327) 143,647 178,616 (34,969) Due to the adoption of IFRS 16, the University’s operating profit decreased by $34,969.
This is due to the change in the accounting for lease expenses that were classified as operating leases under IAS 17.

67 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 2. f) Basis of preparation (continued) Standards issued but not yet effective The standards and interpretations that are issued, but not yet effective, up to the date of issuance of the University’s financial statements are disclosed below.
The University intends to adopt these standards, if applicable, when they become effective.

New or amended standards IFRS 17 Insurance Contracts Summary of the requirements Possible impact on financial statements recognition In May 2017, the IASB issued IFRS 17 Insurance Contracts (IFRS 17), a comprehensive new accounting standard for insurance contracts covering and measurement, presentation and disclosure.

Once effective, IFRS 17 will replace IFRS 4 Insurance Contracts (IFRS 4 that was issued in 2005.
IFRS 17 applies to all types of insurance contracts (i.e., life, non-life, direct insurance and re-insurance), regardless of the type of entities that issue them, as well as to certain guarantees and financial instruments with discretionary participation features.

IFRS 17 is effective for reporting periods beginning on or after 1 January 2021, with comparative figures required.
Early application is permitted, provided the entity also applies IFRS 9 and IFRS 15 on or before the date it first applies IFRS 17.

This standard is not applicable to the University.

3.

Significant accounting policies The accounting policies set out below have been applied consistently to all periods presented in these financial statements.

Certain comparative amounts have been reclassified to conform with the current year’s presentation.
a) Foreign currency transactions Transactions in foreign currencies are translated into Fiji dollars at exchange rates at the dates of the transactions.

Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into Fiji dollars at the exchange rate at that date.

The foreign currency gains or losses on translation are recognised in profit or loss.
b) Property, plant and equipment Recognition and measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and impairment losses.

Property, plant and equipment that became assets of the University on 1 January 2010 and 30 November 2010 under the FNU Decree were valued by independent valuers as at 1 January 2010 and, for TPAF, 30 November 2010.

These values became the ‘deemed cost’ to the University.
Cost includes expenditure that is directly attributable to the acquisition of the asset.

The cost of self-constructed assets includes the cost of materials and direct labour, any other costs directly attributable to bringing the assets to a working condition for their intended use, the costs of dismantling and removing the items and restoring the site on which they are located, and capitalised borrowing costs.
Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment.

When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment.
Gains and losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment, and are recognised net within other income in profit or loss.
Subsequent expenditure The cost of replacing part of an item of property, plant and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefit embodied within the part will flow to the University and its cost can be measured reliably.

The cost of the day-to-day servicing of plant and equipment is recognised in profit or loss as incurred.
68 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 3. b) Significant accounting policies (continued) Property, plant and equipment (continued) Depreciation Property, plant and equipment, with the exception of freehold land, is depreciated on a straight line basis over their estimated useful lives.
The depreciation rates for each class of assets are as follows: Buildings and improvements Plant and equipment Furniture and fittings 2% 20% - 33% 20% Motor vehicles Computers Leasehold land 20% 33% Term of lease Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if appropriate.

c) Intangible assets IT software IT software which is purchased, developed, or implemented, is recorded at cost and is amortised over its estimated useful life.
Computer software 33% d) (i) Financial instruments Financial assets Financial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through other comprehensive income (OCI), and fair value through profit or loss.

The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the University’s business model for managing them.
With the exception of trade receivables that do not contain a significant financing component or for which the University has applied the practical expedient, the University initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs.
Trade receivables that do not contain a significant financing component or for which the University has applied the practical expedient are measured at the transaction price determined under IFRS 15.

Refer to the accounting policies in section (e) Revenue from contracts with customers.
In order for a financial asset to be classified and measured at amortised cost or fair value through OCI, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding.

This assessment is referred to as the SPPI test and is performed at an instrument level.

The University’s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows.
The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both.

Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the market place (regular way trades) are recognised on the trade date, i.e., the date that the University commits to purchase or sell the asset.
Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, and only when, the University has a legal right to offset the amounts and intends either to settle on a net basis or to realise the asset and settle the liability simultaneously.
Financial assets at amortised cost (debt instruments and trade receivables) For purposes of subsequent measurement, financial assets are classified in four categories: • • • Financial assets at fair value through OCI with recycling of cumulative gains and losses (debt instruments) Financial assets designated at fair value through OCI with no recycling of cumulative gains and losses upon derecognition (equity instruments) • Financial assets at fair value through profit or loss 69 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 3. d) (i) Significant accounting policies (continued) Financial instruments (continued) Financial assets (continued) Financial assets at amortised cost: This category is the most relevant to the University.
The University measures financial assets at amortised cost if both of the following conditions are met: - The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows; and - The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment.

Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired.

The University’s financial assets at amortised cost includes trade receivables, cash and cash equivalent, interest bearing deposits and term deposit with original term greater than 90 days.
Financial assets at fair value through OCI (debt instruments) The University measures debt instruments at fair value through OCI if both of the following conditions are met: • • The financial asset is held within a business model with the objective of both holding to collect contractual cash flows and selling; and The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
For debt instruments at fair value through OCI, interest income, foreign exchange revaluation and impairment losses or reversals are recognised in the statement of profit or loss and computed in the same manner as for financial assets measured at amortised cost.

The remaining fair value changes are recognised in OCI.

Upon derecognition, the cumulative fair value change recognised in OCI is recycled to profit or loss.
The University has not designated any financial assets as debt instruments at fair value through OCI.

Financial assets designated at fair value through OCI (equity instruments) Upon initial recognition, the University can elect to classify irrevocably its equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 Financial Instruments: Presentation and are not held for trading.
The classification is determined on an instrument-by-instrument basis.

Gains and losses on these financial assets are never recycled to profit or loss.

Dividends are recognised as other income in the statement of profit or loss when the right of payment has been established, except when the University benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded in OCI.
Equity instruments designated at fair value through OCI are not subject to impairment assessment.

The University has not designated any financial assets as equity instruments at fair value through OCI.
Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss include financial assets held for trading, financial assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured at fair value.

Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term.
Derivatives, including separated embedded derivatives, are also classified as held for trading unless they are designated as effective hedging instruments.

Financial assets with cash flows that are not solely payments of principal and interest are classified and measured at fair value through profit or loss, irrespective of the business model.
Notwithstanding the criteria for debt instruments to be classified at amortised cost or at fair value through OCI, as described above, debt instruments may be designated at fair value through profit or loss on initial recognition if doing so eliminates, or significantly reduces, an accounting mismatch.

Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss.
This category includes derivative instruments and listed equity investments which the University had not irrevocably elected to classify at fair value through OCI.

Dividends on listed equity investments are also recognised as other income in the statement of profit or loss when the right of payment has been established.
70 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 3. d) Significant accounting policies (continued) Financial instruments (continued) Derecognition The University derecognises a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.
Any interest in transferred financial assets that is created or retained by the University is recognised as a separate asset or liability.

(ii) Non-derivative financial liabilities The University initially recognises debt securities issued on the date that they are originated.

All other financial liabilities are recognised initially on the trade date at which the University becomes a party to the contractual provisions of the instrument.
The University derecognises a financial liability when its contractual obligations are discharged or cancelled or expire.

The University has trade and other payables as non-derivative financial liabilities.

Such financial liabilities are recognised initially at fair value plus any directly attributable transaction costs.

Subsequent to initial recognition these financial liabilities are measured at amortised cost using the effective interest method.
e) Inventories Inventories are measured at the lower of cost and net realisable value.

The cost of inventories is based on the weighted average principle, and includes expenditure incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition.

Net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses.
f) Leased assets Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases.

Payments made under operating leases (net of incentives received from the lessor) are charged to profit or loss on a straight line basis over the period of the lease.

g) Biological assets Biological assets are measured at fair value less cost to sell, with any change therein recognized in profit or loss.
h) Impairment (i) Non-derivative financial assets A financial asset not carried at fair value through profit or loss is assessed at each reporting date to determine whether there is objective evidence that it is impaired.

A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably.
Objective evidence that financial assets are impaired can include default or delinquency by a debtor, restructuring of an amount due to the University on terms that the University would not consider otherwise, indications that a debtor or issuer will enter bankruptcy and the disappearance of an active market for a security.

In addition, for an investment in an equity security, a significant or prolonged decline in its fair value below cost is objective evidence of impairment.
Financial assets measured at amortised cost The University considers evidence of impairment for financial asserts measured at amortised cost (loans and receivables) at both a specific asset and collective level.

All individually significant receivables are assessed for specific impairment.

Those found not to be specifically impaired are then collectively assessed for any impairment that has been incurred but not yet identified.
Assets that are not individually significant are collectively assessed for impairment by grouping together receivables with similar risk characteristics.

In assessing collective impairment the University uses historical trends of the probability of default, timing of recoveries and the amount of loss incurred, adjusted for management’s judgement as to whether current economic and credit conditions are such that the actual losses are likely to be greater or less than suggested by historical trends.
71 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 3. h) Significant accounting policies (continued) Impairment (continued) The recoverable amount of an asset or cash-generating unit (“CGU”) is the greater of its value in use and its fair value less costs to sell.
In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or CGU.

For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or CGUs.
An impairment loss is recognised if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount.

Impairment losses are recognised in profit or loss.

Impairment losses recognised in respect of CGUs are allocated first to reduce the carrying amount of any goodwill allocated to the units, and then to reduce the carrying amounts of the other assets in the unit (group of units) on a pro rata basis.
An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised.

i) Employee benefits Superannuation Contributions are paid to the Fiji National Provident Fund on behalf of employees to secure retirement benefits.

Costs are included in profit or loss as the services are rendered by employees.
Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed in profit or loss as the related service is provided.

A liability is recognised for the amount to be paid under short-term benefits if the University has a present or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be measured reliably.
Liabilities for non-accumulating sick leave are recognised when the leave is taken and measured at the rates paid or payable.

Other long term employee benefits The University’s net obligation in respect of long-term employee benefits other than pension plans is the amount of future benefit that employees have earned in return for their service in the current and prior periods; that benefit is discounted to determine its present value, and the fair value of any related assets is deducted.
The discount rate is the yield at the reporting date on government bonds that have maturity dates approximating the terms of the University’s obligations.

Any actuarial gains and losses are recognised in profit or loss in the period in which they arise.

Bonus plans The University pays bonuses to employees based on performance of the University and achievement of individual objectives by the employees.
The University recognises a provision where contractually obliged or where there is a past practice that has created a constructive obligation.

j) Operating expenses Expenses are recognised on an accrual basis.

k) Revenue recognition Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the University’s activities.

Revenue is shown net of value-added tax, returns, rebates and discounts.
The University recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the University’s activities as described below.

The amount of revenue is not considered to be reliably measurable until all contingencies relating to the sale have been resolved.
The University bases its estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement.
72 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 3. k) Significant accounting policies (continued) Revenue recognition (continued) Revenue is recognised for the major activities as follows: (i) Government grants The University treats operating grants received from the Fiji Government as income in the year of receipt or when entitlement to the grant is established.
Government grant in respect of capex are recognised initially as deferred income when there is reasonable assurance that they will be received and the University will comply with the conditions associated with the grant and are then recognised in profit or loss as income on a systematic basis over the useful life of the asset.
(ii) Project income Grants that compensate the University for expenses incurred are recognised in profit or loss as income on a systematic basis in the same periods in which the expenses are recognised.

(iii) Student tuition fees Student tuition fee income is generated from fee-paying courses for local and overseas students.

Revenue is recognised in the same period as the courses for which the fee income is derived are held.
Upfront payments by students for courses being held in the next teaching year are treated as deferred income and recorded as revenue in the following year as the course is provided.

(iv) Non tuition fees and charges Fees and charges comprise other services provided to students, which are recognised as the service is provided.

(v) NTPC Levy income NTPC Levies collected from employers are recognised initially as deferred income.
The deferred income is recognised in profit or loss as income in the period that training grants are made to employers or related training expenses are incurred.

Any remaining amounts are recognised as income once the University has paid all grant claims to employers in respect of those levies and has no further obligation in respect of that levy period.

Estimates of grants expected to be made are based on historical data.
(vi) Interest income Interest income is recognised as finance income as it accrues using the effective interest method.

(vii) Trading activities Revenue in respect of trading activities is recognised at the point of sale for goods, or as the service is performed.

(viii) Asset sales The net gain on asset sales is included as other income and the net loss as an expense.
The profit or loss on disposal of assets is brought to account when the significant risks and rewards of ownership of the assets have been transferred to the buyer.

l) Taxes Income tax exemption The University is exempt from income tax in accordance with the provisions of the Fiji Income Tax Act 2015.
Other taxes Revenue, expenses and assets are recognised net of the amount of Value Added Tax (VAT) except where the VAT incurred on a purchase of goods or services is not recoverable from the taxation authority, in which case the VAT is recognised as part of the cost of acquisition of the asset or as part of the expense item as applicable.

Receivables and payables are stated with the amount of VAT included, if applicable.
73 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 3.

Significant accounting policies (continued) m) Business combinations Business combinations are accounted for using the acquisition method when control is transferred to the University.

The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable assets acquired.
Any goodwill that arises is tested annually for impairment.

Any gain on a bargain purchase is recognized in profit or loss immediately.

Transaction costs are expensed as incurred, except if related to the issue of debt or equity securities.

The consideration transferred does not include amounts related to the settlement of pre-existing relationships.

Such amounts are generally recognized in profit or loss.

Any contingent consideration payable is measured at fair value at the acquisition date.
If the contingent consideration is classified as equity, then it is not remeasured and settlement is accounted for within equity.

Otherwise subsequent changes in the fair value of the contingent consideration are recognized in profit or loss.

n) Comparatives Certain previously reported amounts have been reclassified to conform with presentation in the current year.

4.
4.

Segment information For management purposes, the University is organised into business units based on its products and services and has two reportable segments, as follows: - The National Training & Productivity Centre (‘NTPC’) segment, which provide training to organisations to enhance their efficiency, productivity and enable them to compete in the domestic, national, regional and global market.
- The Uni-services segments, which is the commercial arm of Fiji National University aims to optimize service delivery to its customers (students and staff) in terms of cafeterias, accommodation, security, transportation and bookshops.

The Executive Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment.
Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the financial statements.

However, the financing (including finance costs and finance income) are managed on a group basis and are not allocated to operating segments.

Transfer prices between operating segments are on an arm’s length basis in a manner similar to transactions with third parties.
Year ended 31 December 2017 NTPC Uni-services Adjustments and eliminations Total Revenue Levy Income Hostel income Student fees Other Trading Activities Other Income Total revenue Expenses Depreciation and amortisation Levy expense Personnel expenses Trading expenses Other operating expenses Total expense Support allocation Segment profit 20,612,437 - 7,571,171 32,267 306,224 28,522,099 (767,759) (7,646,379) (7,532,162) (24,472) (3,667,734) (19,638,506) (5,891,552) 2,992,041 - 3,790,110 - 10,175,000 659,266 14,624,376 (953,380) - (3,574,860) (6,044,974) (5,234,256) (15,807,470) (5,849,750) (7,032,844) - - - - - - - - - - - - - - 20,612,437 3,790,110 7,571,171 10,207,267 965,490 43,146,475 (1,721,139) (7,646,379) (11,107,022) (6,069,446) (8,901,990) (35,445,976) (11,741,302) (4,040,803) 74 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 4.
Segment information (continued) Year ended 31 December 2018 NTPC Uni-services Revenue Levy income Hostel income Student fees Other trading activities Other income Total revenue Expenses Depreciation and amortisation Levy expense Personnel expenses Other operating expenses Total expense Support allocation Segment profit $ 14,628,597 - 6,141,917 12,747 345,585 21,128,846 (755,120) (8,475,222) (5,131,974) (3,115,217) (17,477,533) (5,243,260) (1,591,947) $ - 3,112,838 - 9,289,668 460,440 12,862,946 (369,085) - (3,264,332) (5,828,570) (9,461,987) (5,145,178) (1,744,219) Adjustments and eliminations $ Total $ - - - - - - - - - - - - - 14,628,597 3,112,838 6,141,917 9,302,415 806,025 33,991,792 (1,124,205) (8,475,222) (8,396,306) (8,943,787) (26,939,520) (10,388,438) (3,336,166) 5.
Financial risk management Overview The University’s has exposure to the following risks: (i) Credit risk; (ii) Liquidity risk; and (iii) Market risk This note presents information about the University’s exposure to each of the above risks, the University’s objectives, policies and processes for measuring and managing risk.

Further quantitative disclosures are included throughout these financial statements.
a) Risk management framework The Council has overall responsibility for the establishment and oversight of the University’s risk management framework.

The University’s risk management policies are established to identify and analyse the risks faced by the University, to set appropriate risk limits and controls, and to monitor risks and adherence to limits.

Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the University’s activities.
The University, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations.

(i) Credit risk Credit risk is the risk of financial loss to the University if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the University’s cash and cash equivalents, receivables and other financial assets.
The maximum exposure to credit risk at balance date to recognised financial assets, is the carrying amount, net of any provisions for impairment of these assets, as disclosed in the statement of financial position and notes to the financial statements.
The ageing, gross of any impairment provision, of student debtors, levy debtors, sponsor debtors and staff debtors at the reporting date was as follows: 75 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 5.
Financial risk management (continued) a) Risk management framework (continued) (i) Credit risk (continued) 0 – 90 days 91 – 365 days > 365 days 2018 $ 18,853,701 3,005,836 6,470,314 28,329,851 2017 $ 12,670,366 5,233,625 9,917,045 27,821,036 Customer credit risk is managed by each business unit subject to the University’s established policy, procedures and control relating to customer credit risk management.
An impairment analysis is performed at each reporting date on an individual basis for major customers.

In addition, a large number of minor receivables are grouped into homogenous groups and assessed for impairment collectively.

The calculation is based on actual incurred historical data.

The maximum exposure to credit risk at the reporting date is the carrying value of each class of financial assets.

The University does not hold collateral as security.
The University evaluates the concentration of risk with respect to trade receivables as low, as its customers are located in several jurisdictions and operate in largely independent markets.

(ii) Liquidity risk Liquidity risk is the risk that the University will not be able to meet its financial obligations as they fall due.
The University’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the University’s reputation.

The University expects to settle is financial liquidity within 6 months of balance date.
The table below summarizes the maturity profile of the University’s liabilities at 31 December based on contractual undiscounted payments: 31 December 2018 Trade and other payables 31 December 2017 Trade and other payables (iii) Market risk $ Total $ On demand 26,378,314 26,378,314 1,274,979 1,274,979 Total On demand 21,718,140 21,718,140 2,381,633 2,381,633 $ < 1 year 25,103,335 25,103,335 < 1 year 19,336,507 19,336,507 $ 1 - 5 years - - 1 - 5 years - - $ > 5 years - - > 5 years - - Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the University’s income or the value of its holdings of financial instruments.
The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return.

Foreign exchange risk The University is exposed to fluctuations in foreign currencies arising from the purchase of goods and services in currencies other than the University’s functional currency.

The University does not have a material exposure to Foreign Exchange risk and accordingly does not adopt any foreign currency strategies.
Price risk The University is exposed to equity securities price risk through its investments in Unit Trusts.

This arises from investments held by the University and classified on the statement of financial position as available-for-sale.

The University has no direct exposure to commodity price risk.

There is no material exposure to price risk.

Interest rate risk The University’s interest bearing deposits are generally at fixed interest rates.
The University does not have any interest bearing liabilities and accordingly exposure to interest rate risk is not considered material.

76 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 6 .

Student Tuition Fees Private students Sponsored students Regional students Short courses Other tuition fees 7.

Project income AusAID Sustainable livelihood project (SLP) grant Others 8.
Other income Non-tuition fees and charges Enrolment fees Consultancy income Dividend Release of deferred income Trading activities: Bookshop Food and beverages Farm Other trading activities Other income 9.

Hostel Income Hostel accommodation Hostel meals Hostel laundry 10.
Employee related expenses Wages and salaries, including leave benefits Fiji National Provident Fund contribution Key management personnel compensation - short term benefits - termination benefits Staff allowances PAYE payable Other personnel costs 2018 $ 16,570,112 38,576,942 4,786,549 5,165,975 265,125 65,364,703 $ - 1,064,471 1,542,534 2,607,005 $ 1,353,693 1,008,458 141,323 431,071 2,515,081 415,220 2,947,389 375,021 579,052 662,793 10,429,101 $ 3,112,838 5,863,465 5,672 8,981,975 2017 $ 18,884,750 32,903,053 3,316,699 5,974,642 81,691 61,160,835 $ 471,217 1,200,000 1,200,308 2,871,525 $ 1,488,692 1,456,027 81,974 353,446 3,119,846 729,928 2,252,881 589,491 714,614 795,675 11,582,574 $ 3,783,729 7,043,607 5,439 10,832,775 $ 65,126,847 6,556,767 $ 63,299,070 7,083,123 2,378,840 2,378,840 - - 1,240,468 10,214,439 - 2,435,713 77,738,635 - 2,275,986 85,251,458 77 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 11.
Other operating expenses (excluding employee related expenses) Advertising, promotions and publicity Audit fees – External audit – Project audit – Other audits Accounting and other services (Release)/increase of impairment provision on receivables Consultancy Council expenses Course related expenses Franchise costs Inventory obsolescence Insurance Impairment of non-current assets Job evaluation fee Legal Licence fees Operating lease and other rentals Project disbursements Publications Repairs and maintenance Security services Stationery Telecommunications Travel Trading and hostel expenses Utilities Hire charges Cartage and freight Contingency expense Other expenses 12.
Finance income Interest income 13.
(i) Right-of-use assets Cost At 1 January Additions - IFRS adjustments 31 December Depreciation and impairment At 1 January Depreciation charge 31 December Carrying amount at: 1 January 31 December 2018 $ 1,173,630 53,753 4,830 - 103,598 (1,317,867) 1,077,597 92,194 4,578,494 1,165,195 11,111 1,208,518 - 26,718 138,753 5,443,426 263,629 339,893 73,875 11,871,516 2,968,117 748,992 3,263,090 1,179,532 5,544,146 3,566,310 1,315,045 216,868 - 5,708,840 50,819,803 2017 $ 1,371,156 53,753 4,830 - 134,552 (784,615) 807,015 246,569 5,834,984 908,727 312,510 1,096,065 (28,846) 104,974 130,972 1,732,007 945,316 46,787 22,851 6,052,154 3,052,781 890,504 2,503,563 1,673,698 6,386,357 3,149,890 1,656,541 207,431 3,342 6,046,490 44,562,358 $ 4,106,157 $ 3,782,916 Land and Buildings $ Other Leased Assets $ - 1,312,313 1,312,313 $ - (424,350) (424,350) - 2,617,623 2,617,623 $ - (105,330) (105,330) - Total $ - 3,929,936 3,929,936 $ - (529,680) (529,680) 2,512,293 887,963 3,400,256 The University early adopted IFRS 16 as of 1 January 2018.
The above represent assets under lease contracts which have been recognised as assets in accordance with IFRS 16.

The assets are written down over the term of their contracts.

The University elected to use the modified retrospective approach in transition to IFRS 16.

Consequently, there are no prior period comparatives.

78 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 13.
(ii) Property, plant and equipment Land and buildings - Freehold Cost At 1 January Reclassification 31 December Depreciation and impairment At 1 January Depreciation charge 31 December Carrying amount at: 1 January 31 December Land and buildings - Leasehold Cost At 1 January Additions Reclassification/adjustments 31 December Depreciation and impairment At 1 January Depreciation charge Reclassification/adjustments Disposals 31 December Carrying amount at: 1 January 31 December Motor vehicles Cost At 1 January Additions Disposals 31 December Depreciation and impairment At 1 January Depreciation charge Reclassification/adjustments Disposals 31 December Carrying amount at: 1 January 31 December 2018 $ 2017 $ 1,361,000 - 1,361,000 1,361,000 - 1,361,000 - - - - - - 1,361,000 1,361,000 1,361,000 1,361,000 220,935,973 7,882,585 - 228,818,558 (35,099,821) (4,448,178) - - (39,547,999) 221,119,149 30,906 (214,082) 220,935,973 (30,733,344) (4,362,431) (13,135) 9,089 (35,099,821) 185,836,152 189,270,559 190,385,805 185,836,152 5,906,032 1,340,800 (512,211) 6,734,621 (4,727,028) (664,639) - 486,535 (4,905,132) 1,179,004 1,829,489 5,843,616 95,950 (33,534) 5,906,032 (4,086,773) (601,141) (56,681) 17,567 (4,727,028) 1,756,843 1,179,004 79 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 13.
(ii) Property, plant and equipment (continued) 2018 $ 2017 $ 7,251,993 254,672 (59,482) 7,447,183 (5,749,286) (574,048) - 59,283 (6,264,051) 1,502,707 1,183,132 35,875,403 5,336,774 (98,287) 378 41,114,268 (26,624,138) (4,259,829) - 87,928 (30,796,039) 6,349,653 939,135 (36,795) 7,251,993 (5,240,889) (539,812) 1,536 29,879 (5,749,286) 1,108,764 1,502,707 32,020,532 4,143,134 (288,263) - 35,875,403 (22,745,592) (4,106,439) 8,360 219,533 (26,624,138) 9,251,265 10,318,229 9,274,940 9,251,265 11,784,806 3,014,679 (200) (378) 14,798,907 (10,665,070) (719,382) 200 - (11,384,252) 11,227,693 569,339 (12,226) - 11,784,806 (9,532,400) (1,045,564) 11,520 (98,626) (10,665,070) 1,119,736 3,414,655 1,695,293 1,119,736 Furniture and fittings Cost At 1 January Additions Disposals 31 December Depreciation and impairment At 1 January Depreciation charge Reclassification/adjustments Disposals 31 December Carrying amount at: 1 January 31 December Plant and equipment Cost At 1 January Additions Disposals Transfer 31 December Depreciation and impairment At 1 January Depreciation charge Transfer Disposals 31 December Carrying amount at: 1 January 31 December Computers Cost At 1 January Additions Disposals Transfer 31 December Depreciation and impairment At 1 January Depreciation charge Disposals Transfer 31 December Carrying amount at: 1 January 31 December 80 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 13.
(ii) Property, plant and equipment (continued) Work in progress Cost At 1 January Additions Transfers 31 December Depreciation and impairment At 1 January Reclassification 31 December Carrying amount at: 1 January 31 December Gross Carrying amount at: 1 January 31 December 2018 $ 2017 $ 6,488,247 25,050,490 (7,650,144) 23,888,593 - - - 1,356,666 5,242,688 (111,107) 6,488,247 - - - 6,488,247 23,888,593 1,356,666 6,488,247 206,738,111 231,265,657 206,939,311 206,738,111 The finalisation of the transfer of lease arrangements to FNU in respect of certain leasehold land assets that were vested in the University under the FNU Decree has not yet been completed at the date of approval of these financial statements.
This includes four (2017: four) land leases with a carrying amount of $32,273,144 at 31 December 2018 (2017: $32,707,128) where the land boundaries and/or certain Lots are subject to ongoing negotiations with the respective Government Ministries.

The independent valuation of these land assets was prepared based on management’s best estimate of the boundaries at the date of the valuations.
The finalisation of the boundaries may result in material changes to the valuations of the assets which have been used as a basis to determine the fair value/deemed cost of these properties as at 1 January 2010.

In addition, as a result of the delay in the finalisation of the transfer of lease arrangements to FNU, the lease term for these properties has not been finally determined.
The Land values for these properties have been determined by the independent valuers using management’s best estimate of a 99 year lease term.

Should the final lease term differ from the assumption of 99 years this will impact period over which these assets are depreciated.

Any change in this estimate will be accounted on a prospective basis.

A significant reduction in the lease term may also have a material impact on the carrying amount of the leasehold land in the financial statements.
Any adjustments arising from the finalisation of the lease transfers will be reflected in the period in which the leases are finalised.

14.

Biological assets (a) Operations and principal activities At 31 December 2018, the University held 10 cattle (2017: 11), 33 sheep (2017: 47), 29 goats (2017: 38), 1 horse (2017: 11) and 12 pigs (2017: 27).

81 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 14.
Biological assets (continued) (a) Operations and principal activities (continued) Reconciliation of carrying amounts of livestock Fair Value as at 1 January Net increases due to purchases, births, deaths and transfers Loss arising from changes in fair value less costs to sell Decreases due to sales Carrying amount at 31 December (b) Measurement of fair values 2018 $ 2017 $ 35,227 4,420 - (19,675) 200,000 35,227 (15,160) (184,840) 19,972 35,227 The fair value measurements for livestock has been categorised as Level 3 based on the inputs to the valuation techniques used as follows: Type Valuation technique Significant unobservable inputs Market comparison technique: The valuation model is based on - Premium on the Livestock the market price of livestock of classification as breeders similar age, weight, breed - Premium based on quality and purpose of use.
Inter-relationship between key unobservable inputs and fair value measurement The estimated fair value would increase (decrease) if more (less) livestock were classified as breeders.

15.
15.

Intangible assets Cost Balance as at 1 January 2017 Additions Balance as at 31 December 2017 Additions Balance as at 31 December 2018 Amortisation and impairment Balance as at 1 January 2017 Amortisation charge for the year Balance as at 31 December 2017 Amortisation charge for the year Balance as at 31 December 2018 Carrying amount At 1 January 2017 At 31 December 2017 At 31 December 2018 16.
Cash and cash equivalents Cash on hand Cash at bank - restricted - unrestricted 82 Computer software $ Favourable land sub-lease $ Total $ 1,648,813 - 1,648,813 - 1,648,813 (1,647,104) (1,354) (1,648,458) (355) (1,648,813) 1,709 355 - 575,000 - 575,000 - 575,000 (91,476) (26,136) (117,612) (26,138) (143,750) 483,524 457,388 431,250 2,223,813 - 2,223,813 - 2,223,813 (1,738,580) (27,490) (1,766,070) (26,493) (1,792,563) 485,233 457,743 431,250 2018 $ 55,509 24,338,360 14,605,114 38,998,983 2017 $ 87,829 48,015,119 34,674,872 82,777,820 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 16.
Cash and cash equivalents (continued) Restricted funds consist of the following: Capital Development Capital Project Levy Projects Staff Welfare Trust Account Restricted Funds 2018 $ 2017 $ 794,568 2,256,075 17,575,691 3,054,179 657,847 - 24,338,360 5,658,587 502,986 35,967,171 3,682,399 638,759 1,565,217 48,015,119 Capital Development – with effect from 1 January 2014, the University holds 10% of tuition fees for purposes of capital development of the University projects that could not be funded through Government grants.
Capital Project – this account holds funding for the development of the new Labasa campus funded through Government capital grant.

Levy – this account is restricted for payment of grants claimed/claimable by employers.

Projects – these accounts are funded by external donors for specific projects and research.

Staff Welfare – this account is held for the purposes of meeting staff medical costs.

These are funded partly by salary deductions from staff and the balance by the University.
Trust Account - At 31 December 2017, $1.5m was held in trust in respect of the purchase of Bayview Medical Clinic.

This amount was transferred to the vendor following completion of the sale during the year.

17.
Trade and other receivables Student debtors Impairment allowance Levy debtors Impairment allowance Sponsor debtors Impairment allowance Staff debtors Impairment allowance Other receivables Impairment allowance $ 1,437,904 (1,053,305) 384,599 $ 2,859,827 (1,695,060) 1,164,767 20,726,311 17,041,084 (3,862,271) 16,864,040 432,989 (187,384) 245,605 854,953 (779,013) 75,940 4,877,694 (2,091,259) 2,786,435 (5,291,283) 11,749,801 2,803,260 (1,498,985) 1,304,275 893,243 (797,692) 95,551 4,223,622 (1,814,003) 2,409,619 Total trade and other receivables 20,356,619 16,724,013 Impairment allowance Opening balance Movement during the year Closing balance 11,097,023 (3,123,791) 7,973,232 16,923,555 (5,826,532) 11,097,023 83 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 18.
Inventories Stationery/bookshop Food and beverage Gowns Kitchen consumables Provision for obsolescence 19.
Other financial assets Current Debt instruments at amortised cost Non-current Equity instruments at fair value through profit or loss: - Unit Trust of Fiji - Fijian Holdings Trust Management Limited FRDCL 2018 $ 2017 $ 269,076 37,688 155,103 230,130 (89,568) 602,429 265,058 20,183 157,548 221,998 (75,910) 588,877 $ $ 66,516,627 30,568,842 12,364,446 583,334 4,857 12,952,637 9,519,314 583,334 4,857 10,107,505 Interest bearing deposits are at fixed interest rates between 2% and 4% (2016: 2% and 4% ).
Interest bearing deposits amounting to $110,233 (2016: $130,233) are held as letter of charges in respect of security against credit cards and indemnity guarantees.

The University had only Level 1 fair value financial instruments, which is defined as quoted market price (unadjusted) in an active market for an identical instrument.

20.

Other assets Other assets Government grant receivables Prepayments Less: provision for impairment 21.
Capital and reserves (a) Other contributed equity $ 19,085,803 5,111,961 (357,265) 23,840,499 $ 934,542 3,801,282 (257,909) 4,477,915 The amount reflects the fair value of the net assets that have been transferred to the University from legacy institutions as at 1 January 2010 and 30 November 2010 (TPAF) under Section 44 of the FNU Decree by the Government of Fiji in its capacity as the owner of the University and the legacy institutions.
(b) Fair value reserve Fair value reserve comprises the cumulative net change in the fair value of available for sale financial assets until the assets are derecognised or impaired.

At 1 January 2018, the University adopted IFRS 9 Financial Instruments that replaces IAS 39 Financial Instruments: Recognition and Measurement.

Upon the adoption of IFRS 9, Equity investments previously classified as AFS financial assets are now classified and measured as Financial assets at fair value through profit or loss.
As a result of the change in classification of the University’s equity investments, the Fair value reserve related to those investments that were previously presented under accumulated OCI, was reclassified to Retained earnings.

22.
22.

Defferred income Opening balance Additions Amounts released to other income Disclosed in the financial statements as follows: Current Non-current $ 18,327,713 7,461,228 (2,515,081) 23,273,860 2,515,081 20,758,779 23,273,860 $ 21,397,975 49,584 (3,119,846) 18,327,713 3,119,846 15,207,867 18,327,713 Deferred income consists of Government grants in relation to capital expenditure projects and fixed assets acquired using donor funds.
84 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 23.

Trade and other payables Trade payables Other payables and accruals 24.
Employee benefits 2018 $ 1,274,979 25,103,335 26,378,314 2017 $ 2,381,633 19,336,507 21,718,140 Annual Leave $ Long service Leave $ Total $ Liability at the beginning of the year Movement during the year Liability at the end of the year 4,556,281 309,051 4,865,332 Disclosed in the financial statements as follows: Current Non-current Annual leave 1,864 (1,864) - $ 4,865,332 - 4,865,332 4,558,145 307,187 4,865,332 $ 4,556,281 1,864 4,558,145 Generally annual leave is taken within one year of entitlement and accordingly it is expected that a significant portion of the total annual leave balance will be utilised within the next financial year.
Long service leave Long service leave is accrued for employees entitled to the same under their terms of employment.

25.

Unexpended project income Donor Name Various Project Grants Various Donors SSCSP Fund 1 Canada Grant DFAT project Global Fund DPD EU Project CAFF Donor Fund Total 26.
Leased liability Opening Balance $ 365,872 55,590 (79,717) - - 30,132 1,162,585 26,097 1,560,559 Project Receipts $ 395,880 - 79,717 79,479 306,665 - 1,094,568 41,266 1,997,575 Project Expense $ Transferred to Capex $ 575,192 6,302 - 168 23,132 25,905 1,119,300 7,757 1,757,756 Total $ 186,560 49,288 - 79,311 283,533 4,227 1,137,853 59,606 1,800,378 - - - - - - - - - Current Lease liability Non-current Lease liability Effective interest rate 5% Effective interest rate 5% 2018 $ 2017 $ 492,728 2,942,496 - - The University early adopted IFRS 16 as of 1 January 2018.
The above represent liability under lease contracts which have been recognised as liability in accordance with IFRS 16.

The University elected to use the modified retrospective approach in transition to IFRS 16.

Consequently, there are no prior period comparatives.

85 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 27.
Deferred grant liability - NTPC (a) Reconciliation of liability Opening balance Levy invoiced/collected for the year Grants paid during the year Amounts released to profit or loss (b) Levy income Amounts released to profit or loss Grants Collections for prior year invoices 2018 $ 10,258,491 24,811,989 (8,475,222) (4,000,000) 22,595,258 5,722,258 8,475,222 431,117 14,628,597 2017 $ 7,703,353 21,659,867 (7,646,379) (11,458,350) 10,258,491 12,324,251 7,646,379 641,807 20,612,437 The expenditure attributed to NTPC levy does not include employee related and other operating expenses.
28.

Contingent liabilities (a) Bank guarantees (b) Claims $ $ 110,233 110,233 The University is defending a number of claims from various entities including suppliers, employees, etc.

The University is confident that the claims will be defended successfully in its favour.

However, the University has prudently provided for possible future cost outflows.

29.

Commitments (a) Capital expenditure Expenditure approved and committed amounted to $72,216,931 as at 31 December 2018 (2017: $26,398,813).

30.
30.

Related parties Identity and transactions The University is controlled by the Government of Fiji in accordance with the FNU Decree.
(a) Operating grant The University received grants from the Government of Fiji as follows: Grants received Renovations of buildings, purchase of large equipment and infrastructure* Grants receivables Other receivables Total Operating grant $ 41,702,819 - 19,085,803 (934,541) 59,854,081 $ 49,737,978 - 934,542 (1,016,666) 49,655,854 * As part of the grant agreement, this portion of the operating grants was utilized for the purchase of property, plant and equipment.
These grants are accounted for in accordance with note 3(k)(i) and accordingly, are included in ‘Deferred income’ (note 22).

86 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 30.

Related parties (continued) (b) Capital expenditure grant The Government of Fiji also provided capital expenditure grants during the year amounting to $7.42m (2016: $Nil).
These grants are accounted for in accordance with note 3(k)(i) and accordingly, are included in ‘Deferred income’ (note 22).

(c) Other transactions The University has received $1,064,471 (2017: $1,200,000) in respect to 2018 Sustainable Livelihood Project from the Ministry of Finance.

This grant are accounted for in accordance with note 3(k)(ii) and accordingly, are included in ‘Project income’ (note 7).
(d) Council members The following were Council members during the financial year and up to the date of this report: Name Mr. Ikbal Jannif Mr. Uday Sen Mr. Iowane Tiko Mr. Nesbitt Hazelman Mrs. Silina Waqa Ledua Mr. Robinson Prasad Mr. Rajeshwar Singh Mr. Kamlesh Prasad Mr. Solomoni Nata Prof. Ram Karan Prof. Rajendra Prasad Mr. Ledua Tamani Mr. Ketan Lal Ms. Margaret Gabriel Status Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 28/01/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 30/06/18 Term Ended 31/12/18 Term Ended 31/12/18 Name Prof. Rajesh Chandra Prof. Nigel Healey Ms. Alison Burchell Ms. Tessa Price Prof. Dharmendra Sharma Ms. Lala Sowane Mr. Raymond Prasad Prof. Barry McGrath Dr. Joseph Veramo Dr. Penuel Immanuel Dr. Nur Bano Ali Dr. Parakrama Dissanayake Prof. Ravi Naidu Dr. Akhila Nand Sharma Mr. Devanesh Sharma Mr. Vishnu Mohan Mr. Gordon Jenkins Dr. Eci Nabalarua Prof. John Chelliah Dr. Mumtaz Alam Ms. Makereta Batimoko Status Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current (e) Transactions with key management personnel Key management personnel comprised the above Council members and the following senior staff during the financial year: Name Professor Nigel Healey Prof. James Pounder Prof. Mohini Singh Mr. Salabogi Mavoa Dr. William May Dr. Eci Kikau Nabalarua Prof. Paul Iji Professor Ram Karan Mr. Chandr Anuj Dr. Isimeli Waibuta Tagicakiverata Mr. Shalendra Mani Gounden Mr. Niranjwan Chettiar Ms. Jenies Mudiliar Ms. Sarita Harish Prof. John Chelliah Mr. Nilesh Prasad Title Vice Chancellor Pro-Vice Chancellor (Learning and Teaching) Pro-Vice Chancellor (Research) Acting Dean - College of Engineering, Science & Technology Dean, College of Medicine, Nursing & Health Sciences Dean - College of Humanities & Education Dean, College of Agriculture, Fisheries
 and Forestry Dean - College of Business, Hospitality & Tourism Studies Director - Information Communication Technology (ICT) Director - National Training & Productivity Centre Director Estates & Facilities Director Capital Projects & Infrastructure Director Marketing and Communications Registrar Acting Director HR Division Director Finance 87 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS CONTINUED 30.
Related parties (continued) The University is not aware of any material transactions that may have been conducted with key management personnel or entities associated with the key management personnel.

Key management personnel compensation is disclosed under Note 10 and is made up of short-term benefits including medical benefits and allowances paid to Council members.

31.
31.

Significant Events As at date of this report, the Council members are not aware of any other significant event, other than those already included in the financial statements.

32.

Events subsequent to year end There are no matters or circumstances that have arisen since the end of the financial year which significantly affected or may significantly affect the operations of the University, the results of those operations, or the state of affairs of the University in future financial years.
88 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 DISCLAIMER ON ADDITIONAL INFORMATION Disclaimer The additional financial information, being the attached Statement of comprehensive income - restricted vs. unrestricted income has been compiled by the management of the Fiji National University.

No audit or review has been performed by us and accordingly no assurance is expressed.
To the extent permitted by law, we do not accept liability for any loss or damage which any person, other than Fiji National University may suffer arising from any negligence on our part.

No person should rely on the additional financial information without having an audit or review conducted.
89 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 DISCLAIMER ON ADDITIONAL INFORMATION The University’s income and expenditure is further categorized into restricted and unrestricted to give a clear reflection on the operational nature of events.

Restricted funds are those funds which by virtue of law or contract/funding agreement can only be expended for a specific purpose.
Generally restricted funds for the University consist of capital expenditure grants, donor/project income & Expenditure, 10% of tuition fees set aside for capital development purposes, Levy Income and Grant payment expenses Unrestricted funds are all other funds that are available for use in the University’s operating activities at the discretion of the University’s Management and Council.
Income Fiji Government operating grants Student tuition fees Project income Hostel Income NTPC Levy income Other income Total income Expenses Employee related expenses Other operating expenses Depreciation and amortization NTPC levy expenses Total expenses Finance Income Operating surplus before income tax Income tax expense Operating surplus for the year Other comprehensive income: Movement in fair value of available for sale financial assets Total comprehensive Income for the year 2018 Unrestricted $ Restricted $ Total $ Unrestricted $ 2017 Restricted $ Total $ 53,235,985 58,828,233 - 8,981,975 5,462,860 10,352,854 136,861,907 6,618,096 6,536,470 2,607,005 - 9,165,737 2,515,081 27,442,389 59,854,081 65,364,703 2,607,005 8,981,975 14,628,597 12,867,935 164,304,296 49,655,854 55,044,752 - 10,832,775 6,061,244 8,462,728 130,057,353 - 6,116,083 2,871,525 - 14,551,193 3,119,846 26,658,647 49,655,854 61,160,835 2,871,525 10,832,775 20,612,437 11,582,574 156,716,000 (76,882,382) (44,522,211) (8,699,538) (856,253) (6,476,208) (2,515,081) (77,738,635) (50,998,419) (11,214,619) (83,283,130) (40,972,533) (7,501,477) (1,968,328) (3,589,825) (3,181,400) (85,251,458) (44,562,358) (10,682,877) - (8,475,222) (8,475,222) - (7,646,379) (7,646,379) (130,104,131) 4,106,157 (18,322,764) - (148,426,895) 4,106,157 (131,757,140) 3,782,916 (16,385,932) - (148,143,072) 3,782,916 10,863,933 9,119,625 19,983,558 2,083,129 10,272,715 12,355,844 - 10,863,933 - 9,119,625 - 19,983,558 - 2,083,129 - 10,272,715 - 12,355,844 - - - 1,221,920 - 1,221,920 10,863,933 9,119,625 19,983,558 3,305,049 10,272,715 13,577,764 90 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018FIJI NATIONAL UNIVERSITYFor the year ended 31 December 2018 FIJI NATIONAL UNIVERSITY For the year ended 31 December 2018 92 FIJI NATIONAL UNIVERSITY ANNUAL REPORT 2018