Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694861503544.pdf (Fiji)
2011 ANNUAL REPORT s t n e t n o C f o e l b a T Letter to the Honorable Prime Minister & Minister for Lands & Mineral Resources Permanent Secretary’s Overview Roles & Responsibilities Vision Mission Values Key Output Areas Pictorial Highlights Management Structure 1 2 3 4 4 4 5 6-8 9 Training & Human Resources Development 10-11 Activities & Developments Capital Projects 2011 Consolidated Financial Statements Appendix 1: List of Senior Management 12 13 14-22 23 Letter to the Honorable Prime Minister & Minister for Lands & Mineral Resources Ministry of Lands & Mineral Resources Head Office Fijian Trust Fund Complex Nasese, Suva (South Wing Ground Floor & First Floor) Website: www.lands.gov.fj P O Box 2222 Government Buildings, Suva, Fiji Ph: (679)3313555 Fax: (679) 3239754 30th May, 2012 Honorable Ratu Voreqe Bainimarama Prime Minister and Minister for Lands & Mineral Resources Government Buildings SUVA Dear Sir, I am honoured to present to you the Annual Report covering the work of the Ministry of Lands and Mineral Resources for 2011.
The report is submitted in accordance with obligations specified in my contract of employment with the Public Service Commission.

It is also in line with the Finance Management Act, 2004.

With this report, the staff of the Ministry and I wish to express our gratitude for the privilege to work under your leadership.
We also pledge our commitment towards achieving Government’s national vision and expectations from Fiji’s lands, minerals and groundwater resources sectors, as articulated in the People’s Charter for Change, Peace and Progress and the Roadmap to Democracy and Sustainable Socio-Economic Development, 2009- 2014.
Yours faithfully, FILIMONE KAU Permanent Secretary 1 Permanent Secretary’s OVERVIEW The year 2011 has demonstrated to be a very busy and challenging year in establishing a sustainable environment for development of Fiji’s lands, minerals and groundwater resources.

The important purpose and the beneficial focus were directed at the mineral sector for socio-economic growth and sustainability in maintaining more job opportunities and revenue generation for government and the nation as a whole.
Guided by the Ministry’s vision and mission, this report represents a summary of activities/projects, staff, budget and the challenges met during the year— 2011.

It focuses not only on the major achievements but also on many other related activities.
The ministry continues to lose experienced staff and coupled with the Public Service Commission (PSC) standing policy of ‘zero growth’, it manages to rely on existing in-house staff to cope with the tasks at hand and ensure that key targeted initiatives are achieved, with the insight of projects being carried out in a professional manner and within the allocated budget.
Training of staff continued to be our top priority to set an excellent platform and surely to promote upgrading of skills and confidence at all levels of operation.

It is therefore important and critical that Human Resources Management and Development is promoted and enhanced at all levels to ensure sustainability and continuity in the activities and services of the ministry.
It is our positive effort and priority to establish a good integral relationship with our clients and stakeholders in our delivery of services in an efficient and effective manner.

This integrated cooperation and important interest will factorise successful valuable development as aligned to the ministry’s corporate values of good governance and partnership.
I sincerely hope that this ministry will continue in its effort to further benefit successful development of Fiji’s lands, minerals and groundwater resources through prominent local and international interests.

Finally, my many thanks to our partner agencies, clients and staff for their dedicated support and contributions.
FILIMONE KAU Permanent Secretary 2 Roles & Responsibilities The Ministry aof Lands & Mineral Resources is made up of two Departments, namely the Department of Lands & Survey and the Department of Mineral Resources.
DEPARTMENT OF LANDS & SURVEY The Department of Lands & Survey is a service department to other government agencies, statutory bodies and private sectors and its functions and responsibilities are categorized under the following entities: ● Land Use Unit ● State Land Administration ● Land Survey and Development ● Mapping & Land Information Database ● Valuation ● Corporate Services DEPARTMENT OF MINERAL RESOURCES The Department of Mineral Resources oversees and facilitates development of the country’s mineral sectors and groundwater resources.
It undertakes studies in relation to geographical hazards, minerals and groundwater development and manages the development of the Mining and Quarrying Sector with a mandate under the mining, petroleum (Exploration and Exploitation), quarries, explosives and the Continental Shelf Act.

The department consists of three divisions which constitutes the overall mining and groundwater resources.
These are namely the; ● Geological Services Division ● Geological Survey & Information Division ● Mining Division 3 VISION, MISSION and VALUES N O I S I V N O I S S I M S E U L A V “Effective, efficient and economical in administering and facilitating the development of Fiji’s land, mineral and groundwater resources for sustainable socio-economic growth.” “The Ministry’s priority is to implement Government’s reform initiatives on lands, mineral and groundwater resources for sustainable socio-economic growth at the national level, by 2012.
The Ministry aims to provide outstanding administrative and facilitative services to its customers inclusive of both local and foreign investors.

It will invest in technology to provide high quality services and it will work within the allocated public funds while striving to generate the appropriate revenue to assist with Government’s nation-building efforts.

The Ministry’s leadership is dedicated to a management that recognizes the importance of its people.
Importantly, the Ministry aims to gain a competitive advantage by using the constructive and creative abilities and energies of its staff.

The Ministry will contribute to the economic strength of the nation and function as a good corporate citizen.
Furthermore, the Ministry will recruit, develop, motivate, reward and retain personnel with exceptional qualities by providing excellent working conditions, superior leadership, recognition on the basis of performance, opportunity for growth, and a high degree of employment security.
” In addition to the Civil Service values contained in the Public Service Act 1999, the Ministry aspires to achieve the following values: ■ RESPECT: To respect the diversity of ideas, backgrounds and cultures of our staff and stakeholders.

■ COMMITMENT: To be committed to working together to meet Government’s and the Nation’s expectations of the Ministry.

■ CUSTOMER SATISFACTION: To be responsive to the needs of our customers and provide effective and efficient delivery of services.
■ GOOD GOVERNANCE: To uphold the principles of good governance.

■ INTEGRITY & FAIRNESS: To make decisions objectively and ethically.

■ TRANSPARENCY & OPENNESS: To be transparent with all dealings with our staff and stakeholders.

■ ACCOUNTABILITY: To use all our resources wisely and economically.

■ PARTNERSHIP: To be committed to working in partnership with stakeholders and other government agencies.
4 KEY OUTPUT AREAS There are twelve Key Output Areas that are used as benchmarks to measure the performance and successful achievements of the Ministry of Lands & Mineral Resources.
KOA 1: PORTFOLIO LEADERSHIP ADVICE & SECRETARIAT SUPPORT The Ministry contributes to the national development of its activities to strengthen and lead a resourceful coherent informative policy making process at the strategic, policy and issue specific levels of all state lands, minerals and groundwater resources KOA 2: RESEARCH PUBLICATIONS—GEOLOGICAL SURVEY & DATABASE The process which provides and deals with the geological, analytical and samplings of minerals KOA 3: CONSULTING SERVICES—GROUNDWATER BOREHOLES & DEVELOPMENT Consult and provide investigations, assessments, drilling, monitoring and approvals for groundwater resources based on the WHO standards KOA 4: LICENSING, COMPLIANCE & MONITORING — GEOLOGICAL HAZARD ASSESSMENT & EARTHQUAKE MONITORING Strengthens and improves community response capacity in dealings with disasters and risks with effective, integrated and people-focused early warning systems on all hazards KOA 5: LICENSING, COMPLIANCE & MONITORING—EXPLOSIVES, MINING & EXPLORATION TENEMENTS Strengthen resource management by proactive enforcement of provisions of the Environmental Management Act and other legislations KOA 6: LICENSING, COMPLIANCE & MONITORING— SURVEY & VALUATION To encourage and strengthen secretariat support and coordination between agencies involved in land development to ensure land is put to its most productive use KOA 7: CLIENT COMPLAINT INVESTIGATIONS — LAND MANAGEMENT SYSTEMS Implementation and formulation of a complaints resolutions mechanism put in place to investigate and resolve all customer complaints in a satisfactorily and professional manner KOA 8: PUBLIC AWARENESS PROMOTIONS — MINING DEVELOPMENT OPPORTUNITIES Encourage & strengthen cordial relationship with clients including awareness on state land issues and developments in the industry with investors and landowners KOA 9: MAINTENANCE OF LAND & GEOGRAPHIC INFORMATION SYSTEM Develop, enhance and implement advance Lands Information Products KOA 10: LICENSING, COMPLIANCE & MONITORING— ENVIRONMENT AL LAW Enforce the Environment Management Act giving priority to early full enforcement for provisions for Environment Impact Assessment and Waste Management and Pollution Control KOA 11: LAND MANAGEMENT SERVICES—LEASE & VALUATION & STATE LAND MANAGEMENT; LAND SURVEY & DEVELOPMENT Encourage dialogue and consensus in adopting appropriate land tenure legislation which has support of all stakeholders KOA 12: LAND REFORM Initiate development of wide consultation forums on native and state land use in villages, provinces and all citizens in Fiji 5 PICTORIAL Highlights The Official Handing Over of the Nawailevu Bauxite Lease by the Honorable Chief Guest, the Prime Minister & Minister for Lands & Mineral Resources with His Excellency, Fiji’s Ambassador to the People’s Republic of China which was held at the Holiday Inn.
Opening of the NAWAILEVU BAUXITE MINE By The Honorable Prime Minister & Minister for Lands & Mineral Resources Commodore Voreqe Bainimarama in Nawailevu, Bua 6 PICTORIAL Highlights The Director Lands, Mr Mosese Tagicakibau and Investor Dr Hon during the lease agreement.

The Permanent Secretary, Director Lands and Investor Dr Hon during the lease agreement.

Celebrating one year of the Establishment of the Land Use Unit.
Signing in of the VATUKOULA SOCIAL ASSISTANCE TRUST FUND Honorably witnessed by the Solicitor General of the Fiji Islands Mr Christopher Pryde 7 PICTORIAL Highlights The Permanent Secretaries site visit to the Namosi SPL.

Government Officials, Landowners & the Namosi Joint Ventures representatives meeting at Nasirotu Village, Namosi.
8 e r u t c u r t S TTT NNN EEE MMM EEE GGG AAA NNN AAA MMM r o f r e t s i n i M & r e t s i n i M e m i r P s e c r u o s e R l a r e n i M & & & & ’ & WI & TRAINING & Developments LOCAL TRAINING No.
Courses/Training/Programmes Number of Attendees Month Attended T he M i n i st r y o f L a nd s & M i ne r a l R e s o u rc e s a r e directed towards enhancing and d e v e l o p i n g t he o rg a n i za ti o n i n s u st rc e s o r e m p lo y e e development, both wit hin and outside of the work place.
The focus of all aspects of training and h u m a n r e s o u r c e s d e v e l o p m e n t h e l ps t he o r g a n i z a t i o n a n d i n d i v i d u a l emplo yees to acc omplis h their w o r k g o a l s i n t h e i r s e r vi c e deliveri es in la nds, minerals, g r o u nd w a t e r m a n a g e m e n t, f i n a n c e a n d n o n - tr a d i t i o n al a c t i v it i e s w h ic h l a y s t he foundation and the framework for e mp l oy e e s p e r s o n al development, organizational skills, k n o w l e d g e a n d a bi l i t i e s. The Ministry’s intentions are not only to accomplish its vision & mission but to adhere in improving their performances and skills upgrading.
The capacity building of employees depended on access of training and development which allows potentially satisfying the vision & mission benefitting both employee and the Ministry.

These skills will fulfil and compensate the capacity building components as the Ministry strives to achieve its vision & mission.
their the 13 for development, 01 02 03 04 05 06 07 08 09 10 Management Control & Public Expenditure Executive Leadership Development Program Financial Reporting Analysis Basic Public Senior Accounting Public Sector Leadership Devel- opment Program Training of Trainers {Module I} {Module II} {Module III} {Module IV} Occupational Health & Safety Module I & II Induction Workshop Disciplinary & Administrative Ethics Government Machinery Proce- dure 11 Workforce & Succession Planning 12 Employee Relations Management Development Pro- gram {Module I} {Module II} 14 15 16 Customer Services Architectural Draughting Effective Report Writing Skills 2 1 1 1 1 2 3 1 1 1 4 8 4 2 1 1 1 1 23 1 1 04-05 April, 2011 April 2011 21-22 April, 2011 04-05 May, 2011 21-24 April, 2011 04-05 May, 2011 02-06 May, 2011 18-22 October, 2011 02-06 May, 2011 07-08 July, 2011 12-14 October, 2011 06-08 May, 2011 09-11 May 2011 12-13 May, 2011 13-17 May, 2011 24-25 May, 2011 06-07 July, 2011 18-22 July, 2011 03-07 October, 2011 16 August, 2011 24-25 August, 2011 28-29 September, 2011 OVERSEAS TRAINING No.
Name Courses Country Date 01 02 03 04 05 06 07 08 09 10 11 12 13 Jone Cavu Seminar on Land Development & Housing Beijing, China 21/10/11—03/11/11 Construction for Developing Countries Samuela Naicegucegu Smart Korea Conference and Exhibitors Seoul, Korea *Malakai Vakautawale PCG/AP Training Workshop on Geospatial *Peni Tila Support for Disaster Management WUXI JIANGSU Province, China Jonati Railala Workshop on Climate Change and Natural Taipei, Taiwan 02-12/11/11 Resource Management Rashmi Rita MESCAL Action Research Workshop Honiara, Solomon 12-15/12/11 Loreen Raju Short Course in Geo-informatics 26/09/11—18/11/11 *Loona Wong 8th Pacific Islands Advanced Art 76 and Australia 11/07/11—22/07/11 Islands India 26-29/10/11 06-13/11/11 *Malakai Vakautawale *Asakaia Tabuabisataki Maritime Boundaries Development Workshop Makereta Tawake Workshop on Land and Housing Policy Epeli Bola Remote Sensing & GIS Applications for Coastal Hazard Mitigation and Sustainable Development of Pacific Islands Korea India 15/09/11—01/10/11 05-15/12/11 Rashmi Rita Conference for Surveying and Spatial Sci- Wellington, New 21-25/11/11 Aisea Tuamoto ences In-depth Training for Participants from Pacific Countries on Remote Sensing and GIS applications for Coastal Hazards Mitigations and Sustainable Development Zealand India Thomas Fesau Project Design Workshop Vanuatu Mosese Tagicakibau Seminar on Land Development & House Beijing, China Construction for Developing Countries 05-16/12/11 11-15/04/11 11-24/05/11 10 TOTAL 61 TOTAL 16 TRAINING & Developments No.
Name OVERSEAS TRAINING Courses Country Date 01 02 03 04 05 06 07 08 09 10 11 12 13 Jone Cavu Seminar on Land Development & Housing Construction for Developing Countries Beijing, China 21/10/11—03/11/11 Samuela Naicegucegu Smart Korea Conference and Exhibitors Seoul, Korea *Malakai Vakautawale *Peni Tila PCG/AP Training Workshop on Geospatial Support for Disaster Management WUXI JIANGSU Province, China 26-29/10/11 06-13/11/11 Jonati Railala Workshop on Climate Change and Natural Resource Management Rashmi Rita MESCAL Action Research Workshop Taipei, Taiwan 02-12/11/11 Honiara, Solomon Islands 12-15/12/11 Loreen Raju Short Course in Geo-informatics India 26/09/11—18/11/11 *Loona Wong *Malakai Vakautawale *Asakaia Tabuabisataki 8th Pacific Islands Advanced Art 76 and Maritime Boundaries Development Workshop Makereta Tawake Workshop on Land and Housing Policy Remote Sensing & GIS Applications for Coastal Hazard Mitigation and Sustainable Development of Pacific Islands Australia 11/07/11—22/07/11 Korea India 15/09/11—01/10/11 05-15/12/11 Conference for Surveying and Spatial Sci- ences Wellington, New Zealand 21-25/11/11 In-depth Training for Participants from Pacific Countries on Remote Sensing and GIS applications for Coastal Hazards Mitigations and Sustainable Development India 05-16/12/11 Epeli Bola Rashmi Rita Aisea Tuamoto Thomas Fesau Project Design Workshop Vanuatu 11-15/04/11 Mosese Tagicakibau Seminar on Land Development & House Construction for Developing Countries Beijing, China 11-24/05/11 TOTAL 16 11 ACTIVITIES & Developments  The Ministry of Lands & Mineral Resources Staff at the Corporate Plan Workshop    The Ministry of Lands & Mineral Resources Staff doing their Community Work in Labasa  SFCCO Brie�ing, Veri�ication Process & ACP Review held in Labasa  12 GROUNDWATER ASSESSMENT & DEVELOPMENT ON MAJOR ISLANDS ($120,000) Completed drilling boreholes in Macuata, Ra, Tailevu and Groundwater Monitoring for Vitilevu and Vanua Levu.
GROUNDWATER ASSESSMENT & DEVELOPMENT ON SMALL ISLANDS ($100,000) Completed drilling boreholes at Yaqeta Primary School and Yaqeta Village in Yasawa.

MINERAL INVESTIGATION ($100,000) Compiled three (3) Final Prospect Reports for Wainikoro-Koroiwa Prospect; Mouta Prospect and Solove Prospect.

PURCHASE OF TECHNICAL EQUIPMENT ($100,000) Installation of Lab Equipmen ts (Microbiology Monitors— 37mm) and chemicals from overseas.

SURVEY OF NAMOSI MINES ($100,000) NLC Survey of Namosi continued.
NATIONAL GEODETIC INFRASTRUCTURE ($50,000) Plan drawings for Tabia-Dreketi Controls & Galoa-Naboutini Controls to be verified.

SURVEY OF GOVERNMENT STATIONS ($100,000) Completed drilling boreholes at Yaqeta Primary School and Yaqeta Village in Yasawa.

CAPITAL PROJECTS 2011 SURVEY OF MAHOGANY PLANTATIONS ($300,000) Survey of Mahogany Plantations at Galoa, Nukurua and Naboutini commenced.

DEVELOPMENT OF STATE LAND ($300,000) Completed Sealing of Road 2 and 3 at Nakorovou Subdivision, Wainibuku.
REPLACEMENT OF SURVEY EQUIPMENT ($100,000) Achieved in the 3rd Quarter, 2011.

MAINTENANCE OF EXISTING SUBDIVISIONS ($200,000) Maintenance work at Bulileka Subdivision in Vanua Levu will be completed in 2012 and completed 2 Lots at Narere (Lot 20 & 25).

LAND USE PROGRAMMES ($1,000,000) Survey plans lodged for Burenitu, Navakaunu, Nakoso, Likuliku and work progressing in Nanukalou, Dedega and Vunivesi.
LAND BANK INVESTMENT ($2,000,000) Re-deployed $3,000,000 and 75% was paid out to Mataqali Nabaramai and Mataqali Nakaubeqa—road acquisition leading up to the Natodre lands.

NATIONAL LAND REGISTER ($150,000) Completed 98% of State Land Register.

AERIAL TRIANGULATION ($70,000) Work to commence in 2012 due to weather conditions.

AERIAL SURVEY ($400,000) Aerial photography was hampered by continuous cloudy weather and work progress commenced.
13 CONSOLIDATED FINANCIAL STATEMENTS Ministry of Lands & Mineral Resources Consolidated Financial Statements For the year ended 31st December, 2011 Content i Independent Audit Report ii Management Certificate iii Consolidated Statement of Receipts and Expenditure iv Consolidated Appropriation Statement v Statement of Losses vi Notes to and forming part of the Financial Statement 1.

Reporting Entity 2.

Statement of Accounting Policies 3.

Significant Variations 4.

Details of Appropriation Changes 5.


Arrears of Revenue 6.

Drawings Account 7.

Revolving Fund Account 8.

Operating Trust Account 9.
Main Trust Account 14 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Independent Audit Report For the year ended 31 December 2011 Scope I have audited the special purpose financial statements which have been prepared under the cash basis of accounting and notes thereon of the Ministry of Lands and Mineral Resources for the year ended 31 December 2011, as set out on pages 6 to 11. the financial statements comprise the following: Statement of Receipts and Expenditure; Appropriate Statement; Statement of Receipts and Payments — Trust Fund Account; (i) (ii) (iii) (iv) Statement of Losses The Ministry of Lands and Mineral Resources is responsible for the preparation and presentation of the special purpose financial statements and the information contained therein.
My responsibility is to express an opinion on these special purpose financial statements and the information contained therein.

My audit was conducted in accordance with the Fiji Standards on Auditing to provide reasonable assurance as to whether the special purpose financial statements are free of material mis-statements.
My audit procedures including examination, on a test basis, of evidence supporting the amounts and other disclosures in the special purpose financial statements and evaluation of accounting policies.
These procedures have been undertaken to form an opinion as to whether, in all material respects, the special purpose financial statements are fairly stated and in accordance with government policies in Note 2, the Audit Act and the Financial Management Act, so as to present a view which is consistent with my understanding of the financial performance of the Ministry of Lands and Mineral Resources for the year ended 31 December 2011.
The audit opinion expressed in this report has been formed on the above basis.

Qualifications The Trust Account Statement of Receipts and Payments required under Finance Instruction 2010 Schedule 1 and Financial Management Act 2004 and appropriate accounting records were not provided for audit.

The Main Trust account general ledger showed a balance of $3,498,895.15 for they year ending 31 December 2011.
Qualified Audit Opinion In my opinion a) b) except for the matter referred to in the qualification paragraphs, the financial statements present fairly, in accordance with the accounting policies stated in Note 2, the financial performance of the Ministry of Lands and Mineral Resources for the year ended 31 December 2011. the financial statement give the information required by the Financial Management Act 2004 in the manner so required.
I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of our audit.
Tevita Bolanavanua AUDITOR GENERAL 31st May 2012 15 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Management Certificate For the year ended 31 December 2011 We certify that the financial statements: (a) (b) fairly reflect the financial operations and performance of the Ministry of Lands and Mineral Resources and its financial position for the year ended 31 December 2011; and have been prepared in accordance with the requirements of the Financial Management Act 2004, the Finance Instructions 2010 and Finance Circular 16/2006.
Mr. Filimone Kau Permanent Secretary Mr. Timoci Samisoni Manager Finance Date: 31st March 2012 Date: 31st March 2012 16 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Consolidated Statement of Revenue and Expenditure For the year ended 31 December 2011 Notes 2011 $ 2010 $ Revenue Land and Property Rent Rental For Quarters Fees Charges, Fine and Penalties Reimbursement and Recoveries License Sale of Publications Mining Fees Chemical Stamp Duty Commission Miscellaneous Value Added Tax Total Revenue Expenditure Established Staff Government Wage Earners Travel and Communications Maintenance & Operations Purchase of Goods and Services Operating Grants and Transfers Special Expenditures Total Operating Expenditure Capital Construction Capital Purchases Capital Grants and Transfers Total Capital Expenditure Value Added Tax Total Expenditure 3 (a) 3 (b) 3 (c) 3 (d) 3 (e) 3 (f) 3 (g) 3 (h) 12,320,797 11,459,683 243,576 696,675 - 24,425 1,892 223,110 804 183,261 1,594 1,250,435 709,330 36,645 36,704 1,387 238,340 660 195,083 2,336 2,381,287 2,227,128 - 35,181 16,077,421 16,192,912 6,657,535 5,686,809 723,244 410,963 909,755 206,504 3,315,386 27,738,724 893,039 310,264 2,523,463 1,625,279 784,584 342,538 15,308,214 36,819,873 1,444,317 1,887,956 194,021 146,084 1,784,422 1,581,340 280,946 - 2,168,902 4,002,925 18,673,976 42,991,700 The Consolidated Statement of Revenue and Expenditure is to be read in conjunction with the notes to and forming part of the Consolidated Financial Statements set out on pages 21 to 23.
17 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Consolidated Appropriation Statement For the year ended 31 December 2011 SEG Item Budget Estimate $ Changes (Note 4) $ Revised Estimate $ Actual Expenditure $ Lapsed Appropriation $ 1 Established Staff 7,326,619 2 Government Wage Earner 931,006 - - 7,326,619 6,657,535 669,084 931,006 723,244 207,762 3 Travel & Communications 325,633 109,783 435,416 410,963 24,453 4 Maintenance & Operations 4,618,748 (722,640) 3,896,108 3,315,386 580,722 5 Purchase of Goods & Services 1,370,945 (226,571) 1,144,374 893,039 251,335 6 Operating Grants & Transfers 1,844,100 679,428 2,523,528 2,523,463 65 7 Special Expenditures 5,138,953 (3,470,000) 1,668,953 784,584 884,369 Total Operating Expenditure 21,556,004 (3.630,000) 17,926,004 15,308,214 2,617,790 8 Capital Construction 1,840,000 9 Capital Purchases 10 Capital Grants & Transfers 200,000 150,000 Total Capital Expenditure 2,190,000 - - - - 1,840,000 1,444,317 395,683 200,000 194,021 5,979 150,000 146,084 3,916 2,190,000 1,784,422 405,578 13 Value Added Tax 2,024,200 (360,501) 1,663,699 1,581,340 82,359 Total Expenditure 25,770,204 (3,990,501) 21,779,703 18,673,976 3,105,727 The Consolidated Statement of Revenue and Expenditure is to be read in conjunction with the notes to and forming part of the Consolidated Financial Statements set out on pages 21 to 23.
18 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Statement of Losses For the year ended 31 December 2011 Department of Lands and Survey There was no loss of money and fixed asset recorded for the year ended 31 December 2011.

Department of Mineral Resources There was no loss of money and fixed asset recorded for the year ended 31 December 2011.
19 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Notes to and Forming Part of the Financial Statements For the year ended 31 December 2011 Note 1: Reporting Entity (d) Revenue Recognition The Department of Lands are responsible for the administration, development and management of all state land property.

Activities include Land Valuation, Mapping, Development and Maintenance of State land and Geographical Information System.
(e) Revenues are recognized when funds are receipted by the Ministry of Lands and Mineral Resources.

Accounting for Value Added Tax (VAT) The Department of Mineral Resources undertakes studies in relation to geological hazards, mineral prospects and ground water development and manage the development of the Mining and Quarrying sector with a mandate under the Mining, Petroleum (Exploration and Exploitation) Quarries, Explosives and Continental Shelf Acts.
Note 2: Statement of Accounting Policies (a) Basis of Accounting In accordance with Government accounting policies, the financial statements of the Ministry of Lands and Mineral Resources accounting.

All payments related to purchases of fixed assets have been expensed.

is prepared on cash basis of (f) The financial statements are presented in accordance with the Financial Management Act 2004 and the requirements of Section 71(1) of Instruction 2010.
The preparation and presentation of a Statement of Assets and Liabilities is not required under the current Government policies.

(a) All income is inclusive of VAT while all expenses are VAT exclusive.

The Ministry on a monthly basis takes out VAT output on total money received for expenditure from Ministry of Finance.

VAT input on the other hand is claimed on payments made to the suppliers and sub-contractors for expenses incurred.
The VAT payment as per the consolidated statement of receipts and expenditures relates to the VAT input claimed on payments made to the suppliers and sub-contractors payments to FIRCA.

Actual amount paid to FIRCA during the year represent the difference between VAT Output and VAT Input.

incurred and VAT for expenses Comparative Figures Where necessary, amounts relating to prior years have be reclassified to facilitate comparison and achieve consistency in disclosure with current year amounts.
the Finance Note 3: Significant Variations Land and Property Rent increased by $861,114 or 8% and were due to the enormous effort by the Ministry to collect arrears of revenue.

(b) Consolidation of Accounts financial report consolidates The financial statements of the Ministry of Lands and Mineral Resources as stated in the Appropriation Promulgation 2009 and Annual Appropriation Act.
the (b) Rental for Quarters decreased by $1,006,859 or 81% and was mainly due to the PSC decision to rent out government quarters to members of the public as well as the transfer of the quarters rent collection authority back to PSC.

(c) Use of Estimates The facility to allow the measurement and accounting of output cost has yet to be integrated in the Financial Management Information System Government.
(FMIS) of (d) (c) Reimbursement and Recoveries reduced by $36,645 or 100% because there was no previous years’ recovery done by the Ministry during the year.

Travel and Communications increased by $204,459 or 99% due to the high cost incurred on telephone usage on the 10 offices of the Min- istry.

The preparation of the statement of Output Costs require the Ministry of Lands and Mineral Resources to make adjustments on the estimates of costs under each Budget Output.
Actual results may differ from these estimates.

20 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Notes to and Forming Part of the Financial Statements For the year ended 31 December 2011 (e) Maintenance and Operations decreased by $24,423,338 or 88% due to the decrease in budgetary provision for SEG 4, having the funding for quarters and office transferred to PSC.
(f) Purchases of Goods and Services increased by $582,775 or 188% due to the increase in the 2011 SEG 5 budget provision, which had practically increased the amount of goods and services acquired.

(g) Operating grant and transfers increased by $898,184 or 55% due to the increase in grant paid for municipal council rates and SOPAC.

(h) Special Expenditure increased by $442,046 or 129% due to the large amount of compensations paid to landowners.
Note 4: Details of Appropriation Changes (a) The Permanent Secretary for Lands and Mineral Resources and the Acting Minister for Finance approved the following virements for the Ministry of Lands and Mineral Resources.

FROM TO Virement No.

Expenditure Grp.

Amount ($) Virement No.

Expenditure Grp.
Amount ($) DV3301/11 DV3302/11 DV3303 DV3304 DV3305 SEG 4 SEG 4 SEG 4 SEG 4 SEG 4 233,200 DV3301/11 Lands—Various 202,783 DV3302/11 Lands—Various 45,000 DV3303 Lands—Various 9,000 DV3304 Lands—Various 160,000 DV3305 Lands-Various DV33001/11 Lands—Various 559,428 DV33001/11 Minerals SEG 6 DV33002/11 SEG 4 16,311 DV33002/11 SEG 8 233,200 202,783 45,000 9,000 160,000 559,428 16,311 Total 1,225,722 Total 1,225,722 (b) The Ministry of Finance had re-deployed the following funds from the Ministry of Lands and Mineral Resources Budgetary provisions.
No.
1 2 Expenditure Group Particulars Amount ($) SEG 7 Special Expenditure SEG 13 Value Added Tax TOTAL 3,470,000 520,500 3,990,500 21 Ministry of Lands & Mineral Resources Ministry of Lands & Mineral Resources 2011 Annual Report 2011 Annual Notes to and Forming Part of the Financial Statements For the year ended 31 December 2011 Note 5: Arrears of Revenue At balance date, the Lending Account and the Arrears of Revenue Account for the Department of Lands and Survey had the following balances: Account 2011 ($) 2010 ($) Arrears of Revenue—Lands and Survey 19,561,844 17,970,765 Note 6: Drawings Account At balance date, the Drawings Account for the Ministry had the following balances: Drawings Account Department of Commerce Department of Co-operatives Note 7: Revolving Fund Account 2011 ($) 2010 ($) 2,010,253 2,803,965 680,881 493,268 At balance date, the Revolving Fund Account for the Ministry had the following balances: Revolving Fund Account—Miscellaneous 2011 ($) 2010 ($) Department of Lands and Survey 1,315,359 699,018 Department of Mineral Resources - 10,081 Note 8: Operating Trust Account At balance date, the Operating Trust Account for the Ministry had the following balances: Operating Trust Account 2011 ($) 2010 ($) Department of Lands and Survey (852,533) (2,067,488) Department of Mineral Resources 146 (6,951) Note 9: Main Trust Account At balance date, the Main Trust Account for the Department of Mineral Resources had a balance of $3,498,895.15.
22 Appendix 1 LIST OF SENIOR MANAGEMENT Designation Names Duration (2011) Permanent Secretary for Lands & Mineral Resources Mr Filimone Kau January—December Deputy Secretary Mr Pene Nonu Baleinabuli January-December Director Lands & Survey General Mr Mosese Tagicakibau January-December Director Mineral Resources Mr Malakai Finau January-December Director Land Use Unit Ms Laisa Raratabu January-December Assistant Director Survey Mr Paserio Samisoni January-December Assistant Director Lands Mr Luke Rokomokoti January-December Assistant Director Mapping & Land Information Mr Samuela Naicegucegu January-December Chief Valuer Mr William Singh January-December Manager Corporate Services Mrs Selina Talemaisainiai January-December Manager Finance Mr Timcoi Samisoni January-December Manager Mining Mr Venasio Nasara January-December Manager Geological Services Mr William O’Connor January-December Manager Geological Survey & Infor- mation Mr Ilai Waqa January-December 23 MINISTRY OF LAND AND MINERAL RESOURCES