Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697733941297.pdf (Fiji)
Annual Report 2014 Parliamentary Paper Number: 23/2015.
OUR VISION Ensuring the people of Fiji live a life free of corruption OUR MISSION The Commission is committed to effect- ively combating corruption in order to promote transparency and accountability for the attainment of zero tolerance of corruption, set the foundation for good governance and create sustainable development for the benefit of all citizens of Fiji OUR VALUES • Independence • Professionalism • Integrity • Commitment • Impartiality Corruption is a major hindrance to sustainable development and corrosive on the fabric of our society.
Corruption undermines democracy and the rule of law, leads to human rights violations, distorts markets, erodes quality of life and carries the potential to allow organized crime, terrorism and other threats to human security to flourish.
1 Annual Report 2014 | Fiji Independent Commission Against Corruption 2 Fiji Independent Commission Against Corruption | Annual Report 2014 Contents Message From The Deputy Commissioner Executive Summary Promulgation Organization Responsibilities of the Commissioner Organisation Structure OPERATIONS Investigation Department Activities of the Investigation Department for 2014 Completed Investigations Ongoing Investigations Legal & Prosecution Department Activities of the Legal & Prosecution Department for 2014 Complaints Department Classification of Complaints 4 6 6 6 6 8 10 10 11 14 15 15 21 21 PREVENTION & AWARENESS 24 Corruption Prevention Department Activities of the Corruption Prevention Department for 2014 24 ADMINISTRATION Administration Department Activities of the Administration Department for 2014 Human Resources Training & Development Internal Audit & Compliance Information Technology General Administration FINANCE Financial Statements 28 28 28 30 35 35 37 39 Annual Report 2014 Fiji Independent Commission Against Corruption Submitted to His Excellency, the President of the Republic of Fiji in accordance with Section 17 of the Fiji Independent Commission Against Corruption Promulgation No.
11 of 2007.

3 Annual Report 2014 | Fiji Independent Commission Against Corruption Message from the Deputy Commissioner Pursuant to Section 17 of the Fiji Independent Commission Against Corruption Promulga- tion No 11 of 2007 (“FICAC Promulgation”), it is my pleasure to present to you, on behalf of the Commission, our seventh Annual Report.
During the year, the talented and dedicated officers of the Fiji Independent Commission Against Corruption (FICAC) tirelessly performed the organization’s mission to achieve the objectives stipulated in the FICAC Promulgation.

Abiding by the objectives, we have had un- precedented success in our three (3) pronged approach to combating corruption in our coun- try.
F oremost, the Commission was put to test for the first time during the Sep- tember 2014 National Elections to in- vestigate elements of breaches under the Electoral Decree No 11 of 2014.

The electoral offences that were referred to the Commission were carefully analyzed before an investigation was carried out.

Cases of Electoral breaches taken to Court received successful convictions earlier than expected and these were achieved through our high level of skills and efficiency.
At the legal front, among other cases, we succeed- ed in the trial against the formerly Native Land Trust Board Executives that caused a loss on an investment programme through the formerly Vanua Development Cooperation Limited to Pa- cific Connex; a company owned by Ballu Khan.

In the same year, the Commission achieved a 100% success in our trials which led to the con- viction of thirteen (13) people.

Currently, 121 individuals charged by the Commission have their cases before the Courts awaiting trial.
We have focused on improving the quality and efficiency of our investigations and have invested immensely in embracing technology in the work we do.

One of the measures in place is the use of audio and visual recording of all Caution Inter- views conducted at the Commission’s interview rooms.

This is to ensure transparency and cred- ibility of the Caution Interviews to minimize the risk of the Caution Interviews being inadmissi- ble in the Court of Law.
During the reporting period, a nation-wide pub- lic education programme on anti-corruption was widely disseminated across a wide range of com- munities throughout the country.

Our major target audience were recipients of government assisted projects to ensure the communities re- ceived the delivery of goods in accordance with what was projected.

The effectiveness of this programme has seen a reduction in the number of complaints.
As the proactive arm of the organization, the Corruption Prevention Department has been ac- tively involved in making the Commission more visible to the public.

We further bolstered our involvement with the invitation from the Mela- nesian Spearhead Group Working Commit- tee to present to the Working Group the roles, functions and achievements of the Commission.
We consider this a milestone as it recognizes the Commission as playing a leading role in the fight against corruption and also as an example of an effective anti-corruption agency.

We expect the Commission to be a role model in the Pacific as eluded by a former UNDP Anti-Corruption ex- pert based in the UNDP office in Suva.
The Investigators continued to mount increas- ingly sophisticated investigations and doubled its efforts in investigating accounting fraud and expanding its efforts to proactive investigations.

With the acquisition of sophisticated technical equipment, time allocated for collection of evi- dence has reduced and the works of Investigators have come more enhanced.
For instance, in 2014 4 Fiji Independent Commission Against Corruption | Annual Report 2014 Message from the Deputy Commissioner alone, the Commission charged forty (40) people and it is hoped that with the increase in number of people charged, this will send a strong deter- rent message to the public to disengage from cor- rupt activities.
In addition, we hope that organi- zations affected by our investigations also take us seriously, collaborate with us and accept our rec- ommendations, which aim to improve the situa- tion or reduce the risk of recurring corruption.

We have adopted service standards that commit our Investigators to reduce the time taken to in- vestigate a case and improve the quality of their work.
I can proudly say that several government departments have shown interest in our policy standards and have requested assistance for the development of their policies which we have willingly done so.

It is worth mentioning that in the 2013 Audit Report on the Commission, the Office of the Auditor General proposed that the way forward for the Commission to manage its financial ac- counts was to implement the Accrual Account- ing System.
In concurrence with the recommen- dation, the Commission engaged the services of KPMG to carry out a reform of our accounting systems.

This was successfully completed and implemented in 2014.

I am pleased to submit the report of the indepen- dent auditor report from the Office of the Audi- tor General (OAG) stating the Commission’s fi- nancial statements for 2014.

We affirm that the OAG report is presented fairly and in all aspects, in conformity with the Governments accounting principles.
Based on our review, we can confirm that the OAG report is complete and reliable.

Our theme for 2014 was broadly based on “Creat- ing Hope through the Exposure of Corruption”.

To achieve the theme, our strategy was broadly based on broadening capacity building; enhance community impact; and maintaining the mo- mentum of excellence.

Every Officer has dem- onstrated teamwork, passion and a firm commit- ment to the Commission’s vision and mission.
We will continue to enhance and reinforce our proactive arm to educate the public against the evils of corruption.

As an independent body of Government, a key aspect of our success is the confidence people and public sector organiza- tions have in us.

The Commission remains committed to its del- egated responsibilities and will continue to do so without fear or favor.

We have become more ef- fective, efficient and rigorous in performing our obligation to the public and will continue in this direction.
Appreciation The Commission is grateful to the Government for providing the organization with the neces- sary funding to carry out its functions and op- erations.

A special thank you to His Excellency, the Presi- dent of the Republic of Fiji, the Honorable Prime Minister, Honorable Attorney-General for their guidance and support of the Commission’s func- tions.

The Commission also owes much of its success to its dedicated Officers for their continuous effort in fighting corruption.
To all the Commission Officers, thank you for your loyalty, dedication and selfless contribution to the organization.

George Langman Deputy Commissioner 5 Annual Report 2014 | Fiji Independent Commission Against Corruption Executive Summary Steering Fiji to rid off corrupt practices.. Promulgation T he Fiji Independent Commission Against Corruption is an independent institution established in 2007.
The le- gal framework for the establishment of the Commission is the Fiji Independent Com- mission Against Corruption Promulgation No 11 of 2007 (“FICAC Promulgation”) which sets out the responsibilities and scope of its activi- ties.

Although the Commission is subject to the or- ders and control of the President under Section 5(1) of the FICAC Promulgation, its daily op- erations and employment of officers fall under the responsibility of the Commissioner and/or Deputy Commissioner.
Accordingly, the Commission is independent in that its investigations are not subject to the direc- tion of any political party or government of the day.

This independence is essential for the public to have confidence in the Commission’s ability to deal with, investigate and prosecute matters pertaining to corruption and bribery.
Organization The Commission comprises of the Office of the Deputy Commissioner and six (6) functional de- partments, namely: • Investigation • Legal 6 • Complaints • Corruption Prevention • Administration, Human Resources & Training, Internal Audit and Information Technology • Finance Responsibilities of the Commissioner Under Section 12 of the FICAC Promulgation, the Commissioner through the Deputy Com- missioner and/or through his officers on behalf of the President shall: a. receive and consider complaints alleging corrupt practices and investigate such of those complaints as the Commissioner considers practicable; b. investigate: (i) (ii) (iii) any alleged or suspected occurrence of an offence specified in paragraphs (a) to (d) of section 2A; any alleged or suspected offence of conspiracy to commit any of the offences specified in paragraphs (a) to (d) of section 2A; and any alleged or suspected attempt to commit any of the offences specified in paragraphs (a) to (d) of section 2A, or any alleged or suspected offence of aiding, abetting, Fiji Independent Commission Against Corruption | Annual Report 2014 Executive Summary inciting, counseling or procuring any of those offences e. instruct, advise and assist any person, on the latter’s request, on ways in which corrupt practices may be eliminated by such person; c. investigate any conduct of a prescribed officer which, in the opinion of the Commissioner is connected with or conducive to corrupt practices and to report thereon to the President; d. examine the practices and procedures of Government departments and public bodies, in order to facilitate the discovery of corrupt practices and to secure the revision methods of work or procedures which, in the opinion of the Commissioner, may be conducive to corrupt practices; f. advise heads of Government departments or of public bodies of changes in practices or procedures compatible with the effective discharge of the duties of such departments or public bodies which the Commissioner thinks necessary to reduce the likelihood of the occurrences of corrupt practices; g. educate the public against the evils of corruption; and, h. enlist and foster public support in combating corruption.
7 Annual Report 2014 | Fiji Independent Commission Against Corruption Executive Summary Organisation Structure His Excellency the President Commissioner/ Deputy Commissioner Honourable Attorney General Investigations Legal & Prosecution Corruption Prevention Administration Finance Complaints Complaints Assessment Investigators Financial Investigators Registry Professional Standards 8 Monitoring & Evaluation Human Resources Public Relations General Administration Education & Awareness Information Technology Integrity Risk Assessment Training Security Transport Internal Audit & Compliance Fiji Independent Commission Against Corruption | Annual Report 2014 Operations 9 Annual Report 2014 | Fiji Independent Commission Against Corruption Operations Investigation Department Under the Promulgation, any person may make a complaint to the Commission alleg- ing corrupt practices and/or the Commission may commence an investigation after receiving a complaint or a notification, or on its own accord as the Commissioner considers practicable.
• proceed to caution interview, charging and presenting the case before the Courts.

Activities of the Investigation Department for 2014 For the reporting period, the Investigation De- partment processed a total of 121 cases.

Of this, 57 files were considered completed and 64 ongo- ing cases were carried forward to the next year.

Figures 1 & 2 summarizes the completed and ongoing investigations for 2014.
T he Commission has the discretion to de- termine that a complaint or notification does not warrant investigation including if, in the Commissioner’s opinion, the subject matter of the complaint is trivial or unre- lated to the functions of the Commission, lacks substance or credibility, or has already been the subject of a complaint that has been investigated or otherwise dealt with by the Commission.
When the Commission receives a complaint, it must dismiss, investigate or refer the complaint to other Government Ministries to consider.

This process is determined by the State Counsel after assessing the complaint.

When a complaint is investigated, the Investiga- tion Department may consult the Legal Depart- ment throughout the case.
After completing an investigation, the Commission may, subject to legal opinion: • refer the complaint and its investigation findings to the relevant Government Ministry to address as it relates to internal matters best dealt with by the Ministry; or • refer the complaint to the Complaints Department to advise the complainant of the results of the investigation; or • take no further action due to insufficient evidence to institute criminal proceedings; or 10 Fiji Independent Commission Against Corruption | Annual Report 2014 Operations | Investigation Department Steering Fiji to rid off corrupt practices..
Completed Investigations For the 57 completed cases, 24 files with 40 Ac- cused persons were recommended for prosecu- tion and taken to Court, 32 were processed and closed due to insufficient evidence to institute criminal proceedings and 1 case referred to the relevant Government Ministry.

Figures 3-5 be- low provides a summary of completed cases for 2014.

List of completed cases for 2014 Figure: 3 Cases No.
of Cases Percentage Cases referred to other Government Ministry Cases recommended for closure due to insufficient evidence to institute criminal proceedings Cases taken to Court Total 1 32 24 57 2% 56% 42% 100 11 Annual Report 2014 | Fiji Independent Commission Against Corruption Operations | Investigation Department Summary of cases that were closed (56%) Figure: 5 No.
Nature 0f Inquiry Institution Reason for Closure Water Authority of Fiji against Paul Peters Water Authority of Fiji Election Office The findings of the investigation dis- proved the allegations against Mr Pe- ters Insufficient evidence to institute crimi- nal proceedings Election Office – Complaint against of- ficers for fabricating quotations for dis- mantling work Forestry Department against Sefanaia Tawake and Esava Botitu Ministry of Health – Complaint against Transport Officer CWM Hospital & Di- rector of Kaushal Motors Forestry Department Ministry of Health Insufficient evidence to institute crimi- nal proceedings Insufficient evidence to institute crimi- nal proceedings Lami Town Council – Bribery & Abuse of Office Lami Town Council Insufficient evidence to institute crimi- nal proceedings Fiji Commerce Commission - Com- plaint against Shivendra Singh Fiji Commerce Commission The case is investigated by the Police.
Banaban Trust Funds and Rabi Council Funds Rabi Council Insufficient evidence to institute crimi- nal proceedings Land Transport Authority (LTA) Land Transport Authority Insufficient evidence to institute crimi- nal proceedings Termination of Employment at Nasinu Town Council Nasinu Town Council 10.

Department of Lands Ministry of Lands 12 Insufficient evidence to institute crimi- nal proceedings Insufficient evidence to institute crimi- nal proceedings 1.

2.

3.

4.

5.

6.

7.

8.

9.


Fiji Independent Commission Against Corruption | Annual Report 2014 Operations | Investigation Department Summary of cases that were closed (56%) - continued Figure: 5 No.

11.

Nature 0f Inquiry Institution Reason for Closure Manager Standards & Compliance of Biosecurity Authority of Fiji Biosecurity Authority of Fiji Civil matter 12.

Labour Officer Joeli Pulu Ministry of Labour Insufficient evidence to institute crimi- nal proceedings 13.
Report of bribery on Customs officers Fiji Revenue and Customs Authority Insufficient evidence 14.

15.

16.

Maui Bay against Peter Knight – Illegal sale of land.
The allegation against Fisheries Officers tasked to oversee the fair distribution of the Fisheries Subsidy Scheme approved by Cabinet meeting in 2005 Corruption allegation against Laisenia Qarase, Tui Kobuca and Chairman Qal- itu Enterprise Limited Private person Case referred to Police Department Ministry of Fisheries Insufficient evidence to institute crimi- nal proceedings Laisenia Qarase Insufficient evidence to institute crimi- nal proceedings 17.
Case against Roko Tui Rewa i-Taukei Affairs Board Insufficient evidence to institute crimi- nal proceedings 18.

Case against Commissioner Eastern’s Officers – Building Materials for Yasaya- sa Moala College and Ratu Finau Pri- mary School 19.

Case against former Complaints Officer 20.


Allegations against the Commission and the Office of the Prime Minister Regional Development Insufficient evidence to institute crimi- nal proceedings Fiji Independent Commission Against Corruption Fiji Independent Commission Against Corruption and the Office of the Prime Minister Insufficient evidence to institute crimi- nal proceedings Insufficient evidence to institute crimi- nal proceedings 21.

22.

23.
Complaint lodged by Elections Office against Citizen Constitutional Forum (CCF) Citizen Constitutional Forum (CCF) Insufficient evidence to institute crimi- nal proceedings Renovation and General Maintenance of Nasinu Correction Facilities Fiji Corrections Services Insufficient evidence to institute crimi- nal proceedings Laisenia Qarase’s speech/ comments on ballot numbers 135 & 136 and making reference of it in the Holy Quran Laisenia Qarase Insufficient evidence to institute crimi- nal proceedings 24.
Department of Lands 25.
Elections Office complaint against Vasemaca Bau who voted at the Wom- en’s Correctional Center on 12 of Sep- tember 2014 Fiji Independent Commission Against Corruption Vasemaca Bau Insufficient evidence to institute crimi- nal proceedings Case closed as evidence confirmed the Accused did not breach of Section 82 (2) (d) of the Electoral Decree 13 Annual Report 2014 | Fiji Independent Commission Against Corruption Operations | Investigation Department Summary of cases that were closed (56%) - continued Figure: 5 No.
Nature of Inquiry Institution Reason for Closure 26.

27.

28.

29.

30.

31.
Case against Ministry of Health, Biomedical Head and Tender Staff in 2009 & 2010 Bribery case against Police Traffic Officer, 4107 Jitoko Election Office complaint against Election Candidate, Roshika Deo Investment Fiji complaint against Atunaisa Ravatu Police Credit Union complaint against Police Director Legal Corruption allegation against Laisenia Qarase, Tui Kobuca and Chairman Qalitu Enterprise Limited Ministry of Health Insufficient evidence to institute criminal proceedings Fiji Police Force Roshika Deo Atunaisa Ravatu Inoke Devo Police Force Insufficient evidence to institute criminal proceedings Insufficient evidence to institute criminal proceedings Case temporarily suspended as the complainant resides overseas No breach on the release of funds from FHL to the trustees Insufficient evidence to institute criminal proceedings 32.
Case against PWD and Asco Motors Ministry of Works & Asco Motors Insufficient evidence to institute criminal proceedings Ongoing Investigations Of the 64 ongoing investigations, 2 files are pending with the Legal Department for advice and further action and 62 files are still being in- vestigated and will be carried forward to 2015.

Figure 6 provides a classification of ongoing cases.
Classification of ongoing cases Figure: 6 Cases pending legal analysis with the Legal Department Ongoing investigations Total Amount Percentage 2 62 64 3% 97% 100% As investigations are ongoing, no further reports on the status of these cases are published in this reporting period.
14 Fiji Independent Commission Against Corruption | Annual Report 2014 Operations Legal & Prosecution Department The role of the Legal & Prosecution Department is to provide sound legal advice to the Commission and prosecute cases on behalf of the Commissioner.

The Department also assesses complaints received from the public and private sectors through State Counsels in the Legal and Complaints Departments.
Activities of the Legal & Prosecution Department for 2014 Individuals charged by the Commission since 2007 For the year under review, the Legal & Prosecu- tion Department achieved a good number of its target with a 100% conviction rate and the successful completion of the Extinct Mataqali Fund & Pacific Connex case.
In this case, the Ac- cused persons were not only convicted for five (5) counts each of Abuse of Office but given the imprisonment sentence of 4 and 6 years, the lon- gest serving sentence in any of the Commission’s cases.

The Department also concluded its High Court Trial on the former Chairman, Chief Executive Officer and General Manager Finance of the Post Fiji Limited.
The Accused persons was convicted of Abuse of Office, Extortion and False Informa- tion to a Public Servant respectively and given custodial sentence.

It is worth mentioning that since its establish- ment in 2007, the Commission has charged a total of 246 individuals.

Of this, 79 were Con- victed, 18 were Acquitted, 4 were Withdrawn, 24 were given Nolle Prosequi and 121 still have their cases pending before the Courts.

Figure 7 provides a clear picture of individuals charged by the Commission since 2007.
Other activities for the year include: • assessing 61 complaint files and either recommending for preliminary investigations or referral to the relevant authorities; 15 Annual Report 2014 | Fiji Independent Commission Against Corruption Operations | Legal & Prosecution Department • processing 23 files for legal analysis.
Of this, 8 files were investigated and recommended for prosecution, 3 files were referred back to Investigation Department for further investigation, 10 files recommended for closure and 2 files pending legal analysis.

Included in the 2014 activities was the manage- ment of Court matters.

It is noted that the Com- mission secured a total of 10 case convictions in Court.

Of this, 8 were Magistrates Court cases and 2 were High Court matters as shown in Fig- ures 8 - 9.
New cases taken to Court in 2014 Figure: 8 Center Accused Occupation Offence Suva Meli Lasekula Bitu Chief Administration Officer – Ministry of Finance [2 Counts] • Receiving a corrupt benefit Lautoka Rohinesh Ranjan Prasad Suva Sanita Laqenisiga & Ilisoni Tadau Police Special Constable Police Constable & Police Corporal Lautoka Sheik Mohammed Jallal Khan Police Corporal [3 Counts] • Bribery [3 Counts] • Bribery [ 1 Count] • Bribery [1 Count] • Bribery Suva Jone Vula Nadi Pita Keni Ba Suva Aisea Liwaiono & Vijay Prasad Vaciseva Lagai & Laisa Halafi & Losalini Toroca & Amelia Vunisea & Ana Laqere & Navitalai Tamanitoakula & Taniela Railala & Abdul Shariff & Rajneil Anitma Wati Suva Rajit Sen Labasa Mohammed Rizwan & Asivururisi Taganeredina Labasa Taione Toga 16 Tax Officer – Fiji Revenue & Customs Authority Assistant Superintendent of Police [2 Counts] • Failure to render Assistance • Resisting or Obstructing Officers Fiji Roads Authority Officers [2 Counts] • Causing a Loss PWD Officers [11 Counts] • Abuse of Office - 7 Counts • Causing a Loss - 2 Counts • Obtaining a Financial Advantage - 2 Counts Fiji Revenue & Customs Authority Officer Ministry of Health Assistant Tobacco Enforcement Officer Ministry of Health Project & Assistant Enforcement Officer Northern Former Public Rental Board Area Representative North [2 Counts] • Bribery [6 Counts] • Falsification of Documents - 2 Counts • Obtaining Financial Advantage - 3 Counts • Possession of Forged Document [5 Counts] • Conversion - 4 Counts • Obtaining a financial advantage by Deception Fiji Independent Commission Against Corruption | Annual Report 2014 Operations | Legal & Prosecution Department New cases taken to Court in 2014 - continued Figure: 8 Center Accused Occupation Offence Lautoka Filimoni Bola Lautoka Mohammed Iliyaz Ali & Another Land Transport Authority Vehicle Examiner Self employed [1 Count] • Bribery [13 Counts] • Conspiracy to commit a felony • Fraudulently obtaining the payment of Vat Refund - 4 Counts • Forgery - 4 Counts • Uttering forged
 document - 4 Counts Suva Rajneshwar Prasad Suva Simione Seeto Labasa Ritesh Chand Dayal & Sanju Sharma & Sukha Singh Savusavu Naibuka Vakaloloma Senior Research Officer for the Ministry of Agriculture [6 Counts] • Accepting an Advantage - 1 Count • Abuse of Office - 5 Counts Trademark & Patents Inspector of Ministry of Justice [2 Counts] • Soliciting and Accepting an Advantage • Soliciting an Advantage NFP Party Supporters [3 Counts] • Contravention of campaign rules • Aiding & abetting • Non Interference in campaign Farmer - Elections offence [1 Count] • Undue Influence [Alternative Charge] • Non Interference in campaign Lautoka Peni Matasau & Jashnita Kumar Lands Department Temporary Clerical Officers [4 Counts] • Conspiracy to Defraud - Obtaining a Gain • General Dishonesty - Obtaining a Gain • Fraudulent Falsification of Accounts - 2 Counts Suva Ronal Kumar Lautoka Paula Maraivalu Lautoka Suresh Chand Sakaraia Serau Aisea Tuidraki Driver for DHL - Elections offence [3 Counts] • Offences related to Ballot papers • Undue Influence - 2 Counts Activist People’s Party member [1 Count] • Personation Nadi Town Council Officers [7 Counts] • Abuse of Office Nadi Town Council Special Administrator Suva Litiana Rogoyawa Taoi Retired School Teacher [1 Count] • Obtaining a Gain Lautoka Nemia Taginasedrau Chief Executive Officer, Nadi Town Council [2 Counts] • Abuse of office • Causing a Loss Lautoka Justin Steven Masih Ho Businessman [2 Counts] • Bribery • Giving information derived from false documents 17 Annual Report 2014 | Fiji Independent Commission Against Corruption Operations | Legal & Prosecution Department List of convicted cases in 2014 Center Accused Nausori Magistrates Court Suva Magistrates Court Iniana Tabuwaiwai (former Rates Officer at Nausori Town Council) Amita Devi (former Principal Ac- countant at Ministry of Industry & Trade) Suva Magistrates Court Suva Magistrates Court Bimal Rajan (former Storeman at Fiji Electricity Authority) Filimoni Cakobau
 (former Senior Technical Officer at Ministry of In- dustry & Trade) Lautoka Magistrates Court Janardan Naidu (Litigation Clerk at Iqbal Khan Lawyers) 18 Obtaining Financial Advantage (Alternative Charge) Receiving a Corrupting Benefit (2 Counts) Accepting an advantage (2 Counts) Abuse of Office (3 Counts) Falsification of documents (1 Count) Conspiracy to Defeat Justice & interfering with Witnesses (1 Count) Forgery (1 Count) Uttering a Forged Document (1 Count) Obtaining Money on Forged Document (1 Count) Offence Date Convicted / Sentenced Acquitted Convicted 10 March 2014 Offense Charged Causing a Loss (11 Counts) Conversion (2 Counts) Convicted 30 April 2014 Figure: 9 Sentence / Ruling Sentenced to 12 months imprisonment for each count and the sentence is to be served concurrently.
A fixed non-parole period of 6 months Sentenced to 2 years imprisonment concurrently.

The accused has to serve 3 months imprisonment and the re- maining 21 months is suspended for 2 years Convicted 7 May 2014 Convicted 11 June 2014 Sentenced to 21 months imprisonment term.
Accuse to serve 9 months impris- onment and the balance of 12 months is suspended for 3 years Sentenced to 21 months imprison- ment term, out of which the Accused is to serve 10 months imprisonment and the balance 11 months is suspended for 36 months Convicted 14 August 2014 Sentenced to 18 months imprisonment out of which the Accused is to serve 3 months in prison and the balance 15 months is suspended for 3years.
In addi- tion Accused ordered to pay $2,595.00 to the complainant, in default 1 month imprisonment.
Also ordered to pay cost of $300 to prosecution which was or- dered in the earlier stages of this case Fiji Independent Commission Against Corruption | Annual Report 2014 Operations | Legal & Prosecution Department List of convicted cases in 2014 - continued Center Accused Suva High Court Kalivati Bakani & Keni Dakuidreketi (former Executive and Director of iTLTB) Lautoka Magistrates Court Sharene (Officer-In-Charge at Red Cross Lautoka) Lautoka Magistrates Court Paula Maraivalu (Activist People’s Party member) Suva High Court Mahendra Motibhai Patel & Tevita Peni Mau & Dhirendra Pratap (former Executive and Directors of Post Fiji) Nausori Magistrates Court Rajneshwar Prasad (former Research Officer at Ministry of Agricul- ture) Offense Charged Abuse of Office (1st, 3rd, 5th, 7th & 9th Counts) Abuse of Office (2nd , 4th, 6th, 8th & 10th Counts) Demanding Property on Forged Documents (1 Count) Uttering Forged Document (1 Count) Imperson- ation (1 Count) Abuse of Office (2 Counts) Extortion by public Officers (1 Count) False Information to Public Servant (1 count) Accept- ing an advantage (1 Count) Abuse of Office (5 Counts) Offence Date Convicted / Sentenced Acquitted Figure: 9 Sentence / Ruling Convicted 15 August 2014 Accused 1 pleaded guilty on the day of trial.Sentenced to 4 years imprison- ment with a non-parole period of 3 years Convicted Accused 2 proceeded to trial.
Sen- tenced to 6 years imprisonment with a non-parole period of 5 years Convicted 6 September 2014 Accused sentenced to 18 months im- prisonment, serve 4 months in prison and the remaining 14 months is sus- pended for 3 years Convicted 24 October 2014 Accused sentenced to 2 years imprison- ment Convicted 24 November 2014 Accused 1 sentenced to 12 months im- prisonment, commencing on the day of arrest.

Bench Warrant extended.
Accused 2 sentenced to 9 months im- prisonment Accused 3 sentenced to 6 months im- prisonment Convicted 28 November 2014 Accused is sentenced to 12 months im- prisonment and the same is suspended for a period of 18 months 19 Annual Report 2014 | Fiji Independent Commission Against Corruption Operations | Investigation Department List of offences for new cases taken to Court in 2014 20 Fiji Independent Commission Against Corruption | Annual Report 2014 Operations Complaints Department The Commission is focused on addressing all complaints received and encourages the public to report corruption or any suspected corrupt practices to its Complaints De- partment or any of the Commission’s offices.
Alternatively, a complainant may con- tact the Commission through its toll free line (1322) or by letter to GPO Box 2335, Government Buildings, Suva.

All complaints received by the Complaints Department are registered in the case manage- ment database developed and tailored to the Commission’s requirements.

Complaints Of- ficers are provided with the necessary training to handle complaints.
Matters within the Com- mission’s jurisdiction are referred to the Assess- ment Section comprised of Legal Officers, who determine how each complaint should proceed.

Complaints considered outside the boundaries of the Commission’s jurisdiction are referred to the relevant authority and the complainants are advised accordingly.

For 2014, the Commission received and pro- cessed a total of 8,419 complaints.
From the overall record, 616 complaints were received through correspondence, 2,440 through the Toll Free line, 533 through the official landline and 4,830 were reported in person to the Commis- sion as shown in Figure 10.

Classification of Complaints Complaints received at the Commission are clas- sified according to the nature of allegation and Figure 11 highlights the classification of com- plaints received by the Commission in 2014.
Classification of Complaints received by the Commission in 2014 Figure: 11 Complaint Classification No.
of Complaints Majority/Minority Owned Entities Government Statutory Authorities Government Commercial Companies Government Ministries & Departments Private Entities Total 40 629 35 1,818 5,897 8,419 Mode of reporting complaints Classification of complaints received in 2014 21 Annual Report 2014 | Fiji Independent Commission Against Corruption Operations | Complaints Department Further categorization of complaints confirmed Referral of complaints to Government Ministries and Private organisations that 387 cases were referred to assessment for legal analysis and 8,032 directed to the relevant Ministries and organizations as these complaints addressed internal administrative issues and civil & private matters.
Figure 12 provides for the cat- egorization of complaints referred to Goverment Ministries and private organizations.
22 Fiji Independent Commission Against Corruption | Annual Report 2014 Prevention & Awareness 23 Annual Report 2014 | Fiji Independent Commission Against Corruption Prevention & Awareness Corruption Prevention Department Maintaining its functions under Section 12 (d)-(h) of the FICAC Promulgation, the Corruption Prevention Department being the proactive arm of the Commission is responsible for: a. examining the practices and procedures of Government departments and public bodies in order to facilitate the discovery of corrupt practices; b.
Education & Awareness Section - • Facilitate & conduct activities on awareness and fostering support for anti corruption in the communities and the b. instructing, advising and assisting any public sector.
person, on the latter’s request, on ways in which corrupt practices may be eliminated by such person; c. advising heads of Government departments or of public bodies of changes in practices or procedures compatible with the effective discharge of the duties of such departments or public bodies; c. Monitoring & Evaluation Section - • Monitor and evaluate the implem- entation efforts, impacts and achievement made by the Commission & the Department.
d. Public Affairs Section - d. educating the public against the evils of • Attend to media queries, press releases, corruption; and, e. enlisting and fostering public support in combating corruption.

Focused on capturing the essence of its func- tions, the Department underwent another restructure in the early part of the year.

The existing Sections within the Department were streamlined and identified as: a.
Integrity Assessment Section - • Conduct risk assessment workshops to assist organization in identifying gaps that is more prone to corruptive situations and offer advice on ways in which corrupt practices can be eliminated.

advertising & publications of all materials and commercials for the Commission.
Activities of the Corruption Prevention Department for 2014 Corruption Prevention Risk Reduction (CP2R) Workshops & Awareness Review The Commission continued to implement the CP2R programme with one (1) day and two (2) days workshops to the Fiji Higher Education Commission, Suva City Council and Bio-Securi- ty Authority as shown in Figure 13.
These work- shops are aimed at informing the organizations of corruption risk areas vulnerable to corrupt acts and assist organizations identify gaps and manage constraints that could contribute to cor- ruption.

24 Fiji Independent Commission Against Corruption | Annual Report 2014 Prevention & Awareness | Corruption Prevention Department CP2R workshops No.
Date CP2R Workshops Locations Figure: 13 Titles 01 02 03 04 05 06 07–08/05/2014 Fiji Higher Education Commission – YWCA Building 2 days workshop 13/05/2014 Suva City Council – Commission Training Room 1 day workshop 20/05/2014 Suva City Council – Commission Training Room 1 day workshop 10/06/2014 Suva City Council – Commission Training Room 1 day workshop 16-17/06/2014 Bio Security Conference Room, Nadi 19-20/06/2014 Bio Security – Commission Training Room 2 days workshop 2 days workshop National Annual Seminar Themed “Making Anti-Corruption Our Busi- ness”, the objective of the seminar was focused on discussing the implementation of recom- mendations generated from the National An- nual Seminar in 2013.
Though the seminar was deferred due to the General Elections, the Com- mission intends to proceed with this seminar in future with the aim of engaging a wider audience of stakeholders from civil societies, private sector institutions and grass root level community rep- resentatives.

Meet the Press Meet the Press is an initiative established by the Commission to create a working relationship with the Media.
In this initiative, the Commis- sion focused on accuracy, balance and fairness of reporting the activities of the Commission.

With the organizational 2014 theme “Creating Hope through the Exposure of Corruption” in Fiji, the Commission met with 9 media organi- zations to discuss incorrect reporting of cases investigated by the Commission and confusion between facts, opinions and conjectures.
Media Coverage During the period under review, the Commis- sion engaged in different forms of communica- tion that disseminated information on the Com- mission’s activities and programs as shown in Figure 14.

Medium of communication Figure: 14 Mediums of Communication Medium No.
01 02 03 04 Television Website Radio Newspaper Total 151 138 1,005 88 25 Annual Report 2014 | Fiji Independent Commission Against Corruption Prevention & Awareness | Corruption Prevention Department Fiji Showcase Agriculture Show The Commission was invited to one of Fiji’s larg- est annual marketing, sales and entertainment event organized by the Total Events Company at the Vodafone Arena, Suva.
Sponsoring the ‘Safe Kids Corner’ was an opportune time for the Commission to distribute its promotional materials and field questions from the public on the Commission’s role & functions and educate the public on the evils of corruption.

In partnership with the Ministry of Agriculture, the Commission assisted in the conveyance of anti-corruption messages to farmers, ministry officials and other stakeholders.
Education, Training & Public Outreach For the period under review, the Commission continued with its awareness sessions to Govern- ment departments, public bodies, schools and communities (I-Taukei & Hindi) as shown in Figure 15.

Awareness sessions conducted in 2014 Figure: 15 Institutions No.
01 02 03 04 05 06 Government Departments Statutory Bodies Schools Itaukei Hindi Poverty Eradication Total 58 16 8 15 11 14 Nationwide Road-shows International Anti-Corruption Day (IACD) The Corruption Prevention Department contin- ued to disseminate anti-corruption messages and promote preventative mechanisms using the dif- ferent forms of mediums of communication in an out-reach program to all people in Fiji.
It was an initiative, whereby officers were assigned to different locations around Fiji to meet with the public and convey anti-corruption messages.

To commemorate 9 December (International Anti-Corruption Day) in accordance with Arti- cle 6 of the United Nations Convention Against Corruption, the Commission distributed pro- motional materials around the country and at- tended to public complaints.
26 Fiji Independent Commission Against Corruption | Annual Report 2014 Administration 27 Annual Report 2014 | Fiji Independent Commission Against Corruption Administration Administration Department The Administration Department consists of 4 Sections – Human Resources, Training, Inventory and Information Technology.
Each Section plays a supporting role to the Department’s overall responsibility of: Gender Equality The Commission supports gender equality and tries to maintain a balance in the employment and promotion of both male and female Offi- cers.

For 2014, the Commission comprised of 70 male Officers and 62 females.

Figures 17 & 18 highlights the percentage of male and female employees of the Commission and number of male and female officers in each Department respectively.
Percentage of Male & Female employees of the Commission a. providing general office management which includes accommodation, travel and relocation of Officers to other Commission centers; b. managing human resources which includes staff recruitment, training & development, staff remuneration and personnel administration; c. procure and provide goods and services in respect of stationery, office equipment, furniture and servicing of vehicles.
This includes maintaining an efficient and effective inventory system; d. providing information technology and security support; and, e. ensuring that all relevant procedures and processes are observed and adhered to by the Officers Activities of the Administration Department for 2014 Human Resources As of 31 December 2014, the Commission had a total strength of 132 Officers as shown in Figure 16.
Distribution of Officers via Department 28 Fiji Independent Commission Against Corruption | Annual Report 2014 Administration | Administration Department 14 3 4 Staff Turnover During the year, a total of 21 Officers were re- cruited and 21 Officers departed the Commis- sion.

Figures 19 & 20 highlight the movement of employees within the Commission.
29 Annual Report 2014 | Fiji Independent Commission Against Corruption Administration | Administration Department Promotions Training & Development For the period under review, several Officers were promoted based on the Officers’ perfor- mance.

Figure 21 focuses on the promotion of Officers by Department.

Training and Development of Officers has con- tinued to be a primary focus for the Commis- sion.
Through its commitment, a number of Officers were given the opportunity to attend overseas training programmes as well as partici- pating in locally organized short courses in inves- tigative skills, financial management, prevention and other competencies.

For the period under review, a total of 82 train- ing sessions were offered by the Commission to its Officers.

Of this, 31 were internal, 33 exter- nal and 18 overseas training as shown in Figures 22 - 25.
Courses offered in 2014 Figure: 22 Courses First Second Third Fourth Quarter Quarter Quarter Quarter Total Internal External Overseas 13 8 3 Total Courses 24 7 10 1 18 11 10 7 28 0 5 7 12 31 33 18 82 Policies and Procedures Courses offered in 2014 The Commission policies and procedures are continuously reviewed and updated to ensure compliance with legislative requirements includ- ing its Promulgations.

For 2014, the Commission introduced its Em- ployee Handbook.
The Handbook is a simpli- fied version of the Commission Standing Or- ders and contains general information on staff employment, policies and procedures of the Commission that affect daily operations.

These Handbooks were issued to every Officer of the Commission.
30 Fiji Independent Commission Against Corruption | Annual Report 2014 Administration | Administration Department Officers Internal Training Date Venue 09 January 10 January 20-22 January 27 January 27-29 January 30 January 05 February 06 February 07 February 07 February 10 February 21 February 18 March Novotel, Lami Novotel, Lami Labasa office Lautoka office Lautoka office Labasa office Investigation Department - Suva Corruption Prevention Department Complaints Section Legal Department Level 4 - Suva Suva office Suva office Course First Quarter Annual Induction Legal and Investigators Training Health Awareness Induction for New Recruit Health Awareness Induction for New Recruit HIV Awareness HIV Awareness HIV Awareness HIV Awareness HIV Awareness Induction for New Recruit Induction for New Recruit Second Quarter 4 April 24 April 24 April 5 May 8-14 May 21 May 19 June 7-11 July 23 July 1 August 2 August 8 August 9 August 13 August 20 August 2 September 25-26 September Suva office Labasa office Labasa office Lautoka office Suva office Suva office Suva office Suva Office Suva Office Suva Office Suva Office Suva Office Suva Office Suva Office Suva Office Suva Office Suva Office 29 September Suva Office – 3 October 2014 FNPF General Awareness Gauge Test 2/2014 HIV & AIDS Awareness Gauge Test 2/2014 Gauge Test 2/2014 Customer Service – Telephone Etiquette In-House Training Customer Service – Telephone Etiquette In-House Training Third Quarter Induction training for new recruits Mock Court exercise Procurement In-house training Gauge tutorial Organisational Induction for new recruits Gauge tutorial Procurement In-house training Procurement In-house training Organisational Induction for new recruits Organisational Induction for new recruits In-country Malaysia training on ‘Corruption Prevention & Community Education Training’ Figure:23 No.
Of Attendees Annual Report 2014 | Fiji Independent Commission Against Corruption Administration | Administration Department Officers Local Training Course Dates Course Name Location Target Group Attorney General’s Conference Facilitator(s) No.
of Officers Figure:24 Training Cost 5-6 Dec AG’s Conference Intercontinental State Counsels 10 Attorney General $11,400.00 24 Jan FIA Seminar Tax changes & development Reserve Bank Finance Officers 5 Pradeep Patel $ 250.00 Fiji Institute Of Accountants (FIA) 14 – 15 Mar FIA Technical Workshop Sheraton Fiji Middle Managers 2 Murray $1,167.50 Fiji Financial Intelligence Unit (FIU) 10-14 Feb FIU Computer Based Courses Reserve Bank Investigators 17-21 Feb FIU Computer Based Courses Reserve Bank Investigators 24-28 Feb FIU Computer Based Courses Reserve Bank Investigators 6 June 19 June FIU 101 Money Laundering Reserve Bank Investigators FIU 101 Money Laundering Reserve Bank Investigators 18-19 Sept FIU 101 Money Laundering FIU State Counsels Fiji National University (FNU) 24-25 Feb Leading High Performance Team FNU 27-28 March Managing Customer Complaints FNU 3-4 April Managing Customer Complaints FNU 7-8 April Emotional Intelligence 16-17 April Counselling Tools 2-6 June Leading Quality Management Systems Auditor 11-15 Aug Training of Trainers Module 1 20-22 Aug Advanced Counselling 2 – 3 Sept Emotional Intelligence 28-29 Oct Monitoring & Evaluation Fundamentals FNU FNU FNU FNU FNU FNU FNU Complaints Officers Complaints Officers Complaints Officers Complaints Officers All All All All All Corruption Prevention Officers 4 3 1 2 1 3 2 1 1 4 3 2 4 3 3 4 21 July-22 Investigators Course Level 2 Aug 3-28 Nov Police Prosecutor Course 2014 FPA FPA Investigators Investigators 2 1 Fiji Police Academy (FPA) Mackenzie FIU FIU FIU FIU FIU FIU Free of charge Free of charge Free of charge Free of charge Free of charge Free of charge FNU $440.00 FNU $220.00 FNU $220.00 FNU FNU FNU FNU FNU FNU FNU FPA FPA $880.00 $660.00 $1,700.00 $ 3,000.00 $ 870.00 $660.00 $1,000.00 $1,624.00 $680.00 32 Fiji Independent Commission Against Corruption | Annual Report 2014 Administration | Administration Department Officers Local Training Course Dates Course Name Location Target Group Figure:24 No.
of Officers Facilitator(s) Training Cost Institute Of Internal Auditors (IIA) 12-13 Dec IIA Annual Conference Intercontinental Investigators 22-23 Jan Legal Ethics Workshop Independent Legal Services Commission (ILSC) State Counsels ILSC 6-7 Mar Constitution and Legal Ethics Workshop LAC State Counsels Legal Aid Commission (LAC) Pacific Island Centre For Public Administration (PICPA) 23-27 June Procurement Workshop Ministry of All Finance Public Service Commission (PSC) 28-30 May Public Policy Analysis Workshop PSC Corruption Prevention Officers University Of The South Pacific (USP) 9-10 April Writing Reports and Proposals 14 July Conquering Public Speaking 15-16 July Marketing with Social Media 17-18 July Strategic Leadership & Quality 23-24 Sept Introduction to Procurement USP USP USP USP USP 25 Sept Introduction to Procurement Negotiation USP Skills Paralegals All All All All All 3-4 Nov Facilitation Skills-Short Course USP State Counsels 4 2 3 2 2 2 4 1 1 2 1 3 IIA $4,920.00 ILSC $1,100.00 LAC $1,500.00 PICPA & USP Free of charge PSC Free of charge USP USP USP USP $500.00 $680.00 $250.00 $500.00 CIPS & USP $2,600.00 CIPS & USP USP $750.00 $750.00 33 Annual Report 2014 | Fiji Independent Commission Against Corruption Administration | Administration Department Officers Overseas Training Course Dates Course Name Location Target Group No.
of Officers Facilitator(s) Figure:25 Training Cost 22 – 23 Mar Legal Incentives for Corporate Integrity Training Austria Policy Officer AUSTRIA 9-10 Sep 5th Annual Conference of the Global Points Network Organized by Austria State Counsel Interpol, the World Bank (StAR) and the United Nations Office on Drugs and Crime AUSTRALIA 2-4 July 9th International Association of Prosecutors Conference & Austra- Australia State Counsel lian Association of Crown Prosecutors Conference 2014 4-8 Nov New South Wales ICAC and Institute of Public Administration Australia Chief Investigators CHINA 15-18 July 17th Annual APG/ Money Laundering Meeting China State Counsel 3 July 4 July Asian Chief Auditor Executives Leadership Forum Hong Kong Institute of Internal Auditors Hong Kong Annual Conference 2014 Hong Kong HONG KONG All All INDIA 27 Jan - 3 Feb Certified Ethical Hacker V8 1 Oct-25 Nov Advanced Certificate Course in Curriculum Design and Instruc- India India Information Technology Training Officer tional Materials Development 13 Oct - 21 Information Technology in Law Enforcement India Investigators Nov 13 Oct - 21 Advanced Finger Print Science India Investigators Nov 3 Nov – 23 Advanced Course in Multi-Media & Web Design Technology India Multi Media Officer Jan 2015 21-25 April Intelligence Based Investigation Malaysia Investigators MALAYSIA 25-29 Aug Corruption Prevention and Risk Management Malaysia Corruption Prevention Officers 1-12 Sept Executive Certificate Course for Strategic Management of Anti- Malaysia Corruption Prevention Corruption Program Officers 13 -28 Oct Certified Integrity Officer Programme for International Partici- Malaysia Corruption Prevention pants Officers SOLOMON ISLAND 19-20 Feb Melanesian Spearhead Sub Committee on Legal and Institutional Solomon Principal Corruption 1 1 1 3 1 2 2 1 1 1 1 1 1 1 1 2 1 International Anti Corruption $8,027.57 Academy Interpol $9,296.33 International Association of $ 5,532.68 Prosecutors $27,867.35 New South Wales ICAC APG China $7,793.16 IIA Hong Kong IIA Hong Kong $18,048.47 Koenig India ITEC India $3,124.33 $1,295.15 ITEC India $1,536.65 ITEC India $1,536.65 ITEC India $1,908.22 Malaysia Anti Corruption $7,634.00 Academy Malaysia Anti Corruption $5,370.67 Academy MTCP $1,425.01 Malaysia Anti Corruption $22,778.30 Academy Melanesian Spear Group $5,264.50 Issues Island Prevention Officer Presentation Meeting THAILAND 24-28 Nov FATF/APG Joint Experts’ Meeting on Typologies & APG Technical Thailand State Counsel 1 Asia Pacific Group on Money $6,517.04 (Asia Pacific Group on Money Laundering) Laundering 34 Fiji Independent Commission Against Corruption | Annual Report 2014 Administration | Administration Department Social Responsibility As part of our contribution towards social re- sponsibility, the Commission assisted the Fiji Na- tional Blood Services in the donation of blood.
Internal Audit & Compliance Since the establishment of the Section, it has con- ducted several audits within the Commission to ensure compliance to policies and ensuring that risks are managed.

This is carried out by provid- ing management with recommendations for pol- icy, procedure and practice improvements.

The following internal audit were conducted: Search and Seizure Procedure The purpose of the audit was to ensure compli- ance to processes and procedures in place.
The audit was also carried out to ensure existing con- trols to minimize risks that does not support the values of the Commission.

The main findings of the audit highlighted that supervisors within the Investigations Department should ensure Of- ficers adhere to existing policies and procedures.

Complaints Department The main purpose of this audit was to ensure the effectiveness of the current setup, review the guidelines and processes for the effective man- agement of complaints.
The audit conducted revealed that there has been an improvement in the compliance to the policies and procedures as compared to the last audit conducted.

Complaints Referrals – Labasa Office The purpose of the audit was to gauge the com- petency of Complaints Officers and the Chief Investigator Labasa by analyzing the type of com- plaints received and whether it is within the ju- risdiction of the Commission to be investigated.
It was then revealed that several cases referred to other institutions were within the Commission’s jurisdiction to investigate and there is a need to strictly monitor referral cases by Complaints Of- ficers.

Administration Department (Human Resourc- es, Training, Inventory and Board of Survey) The purpose of the audit was to ensure compli- ance of administration policies and to review the systems and operations of the Department.
This is to identify how well risks are managed, wheth- er the right processes are in place and whether procedures are being adhered to.

The findings indicate a lack of internal controls in place to minimize the risks within the Department and the need for consistent monitoring of work car- ried out by Officers within the Department.

The internal audit and compliance section will continue to monitor and evaluate the level of compliance within the Commission.
It is ap- preciative to note that there has been improve- ment on the overall compliance level within the audited areas.

Consistency of this practice will lead to the upholding of the values within the Commission.

Information Technology To ensure that the Commission functions effec- tively in-line with technological advancement, a portion of the budget is invested in the develop- ment of its Information Technology project.
The project entails procurement of computers, investigative & sophisticated equipment and software to assist Officers in carrying out their duties effectively.

Some of the activities of the Information Technology Section for the period under review are highlighted in Figure 26.
35 Annual Report 2014 | Fiji Independent Commission Against Corruption Administration | Administration Department Activities of the Information Technology Section for 2014 Figure:26 Output Activities Improve IT efficiency • Data collection, compilation, classification and maintenance • Streamlining data collection and maintenance to do things in a better way Upgrading mail/antivirus servers • Regular checks on IT systems to protect infrastructure from evolving new threats and to maintain a secure operating environment Effective Data Loss Prevention • Regularly monitoring of data retention duration, data restore duration and over all data quality • Devising security steps to prevent leakage of data or unauthorized copying of information Efficient communication system through • Upgrading and installing the PABX telephone system to the latest the reduction in telephone charges market version Improve the efficiency of internal • Creating a secure internal instant messaging whereby Officers can share communication Disaster Recovery Plan large files without delay and communicate without delay • Fine tuning the operating system to prevent loss of data and important Virtualization - Save Energy, Go Green • Implementing desktop virtualization on all terminal computers to ensure entire data source is maintained in the main server only Data Achieving • Creating different storage systems on the server to retain large volumes operational information of data for longer periods based on the government procedures and requirements 36 Fiji Independent Commission Against Corruption | Annual Report 2014 Administration | Administration Department General Administration Vehicle Fleet Similar to the previous year, the Commission continued to maintain its fleet of twelve (12) vehicles.
To ensure proper management of the Commis- sion vehicles, every Driver is briefed on road safe- ty rules, driving skills, servicing & maintenance and proper use of their vehicles.

Every vehicle is mounted with a tracking system and is moni- tored regularly on speed, location and movement of vehicle.

With its current fleet, the total vehicle usage/ mileage for 2014 is shown in Figures 27 & 28 below.
Usage (km) and vehicle costs for 2014 Figure:27 First Quarter Second Quarter Third Quarter Fourth Quarter Total $ $ Fuel Maintenance Accidents Mileage 31,589.12 $ 40,892.08 $ 35,247.99 $ 29,330.56 $ 137,059.75 9,726.30 $ 24,356.73 $ 9,163.31 $ 14,754.61 $ 58,000.95 - - $ 1,932.50 $ 966.00 $ 2,898.50 118,854 125,264 133,699 118,443 496,260 Usage and fuel consumption of Commission vehicles 37 Annual Report 2014 | Fiji Independent Commission Against Corruption Finance The Finance Department provides all financial assistance to the organization including bud- get submission to Government through the Attorney General for its operational activities.
Financial Statements Contents FOR THE YEAR ENDED 31 DECEMBER 2014 Independent Audit Reprt Statement of Financial Position Statement of Comprehensive Income Statement of Changes in Accumulated Funds Statement of Cash Flows 39 40 41 42 43 Notes to the Financial Statements 44-52 38 Fiji Independent Commission Against Corruption | Annual Report 2014 39 Annual Report 2014 | Fiji Independent Commission Against Corruption FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2014 CURRENT ASSETS Cash Receivables Other current assets Total Current Assets NON-CURRENT ASSETS Property, plant and equipment Intangible assets Total Non-Current Assets Notes 2014 $ 2013 Restated $ 6 7 8 855,316 79,042 223,127 1,157,485 458,175 191,696 237,655 887,526 9 10 1,458,943 657,683 1,526,517 745,074 2,116,626 2,271,591 TOTAL ASSETS 3,274,111 3,159,117 CURRENT LIABILITIES Trade and other payables Employee entitlements Total Current Liabilities NON-CURRENT LIABILITIES Employee entitlements Total Non-Current Liabilities TOTAL LIABILITIES NET ASSETS Accumulated funds 11 12 209,927 87,835 223,387 125,202 297,762 348,589 12 53,833 53,833 32,266 32,266 351,595 380,855 2,922,516 2,778,262 2,922,516 2,778,262 The accompanying notes form an integral part of this Statement of financial position.
COMMISSION’S STATEMENT In our opinion, the financial statements have been properly drawn up so as to give a true and fair view of the commission’s operations and its state of affairs for the year ended 31 December 2014.
40 Fiji Independent Commission Against Corruption | Annual Report 2014 FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2014 REVENUES Government grant Other income Total Revenue EXPENDITURES Administrative expenses Other expenses Total Expenditures Net Profit/(Loss) for the year Other Comprehensive income for the year Notes 2014 $ 2013 Restated $ 7,465,217 14,088 6,858,083 43,320 3 7,479,305 6,901,403 4 5 722,425 6,612,626 733,434 6,667,812 7,335,051) 7,401,246 144,254 (499,843) - - Total Comprehensive income for the year 144,254 (499,843) The accompanying notes form an integral part of this Statement of revenue and expenditure.
41 Annual Report 2014 | Fiji Independent Commission Against Corruption FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION STATEMENT OF CHANGES IN ACCUMULATED FUNDS FOR THE YEAR ENDED 31 DECEMBER 2014 Notes 2014 $ 2013 Restated $ Balance 1 January 2014 Add: Adjustment for prior year for transition to IFRS for SMEs 2,778,262 - 796,633 2,481,472 2,778,262 3,278,105 Net Surplus/(Deficit) for the year 144,254 (499,843) Accumulated fund at 31 December 2014 2,922,516 2,778,262 The accompanying notes form an integral part of this Statement of Changes in Accumulated Funds.
42 Fiji Independent Commission Against Corruption | Annual Report 2014 FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2014 Notes 2014 $ 2013 Restated $ Cash flows from operating activities Receipt of Government grants Receipt from Miscellaneous income Payment to employees and suppliers of goods and services 8,585,000 2,362 (7,799,993) 7,886,795 - (7,986,972) Net cash provided by/(used in) operating activities 787,369 (100,177) Cash flows from investing activities Proceeds from sale of property, plant and equipment Payments for property, plant and equipment 51,790 (442,018) 63,280 (452,490) Net cash (used in)/ provided by investing activities (390,228) (389,210) Net increase/(decrease) in cash and cash equivalents 397,141 (489,387) Cash and cash equivalents at the beginning of the year 458,175 947,562 Cash and cash equivalents at the end of the year 6 855,316 458,175 The accompanying notes form an integral part of this statement of cash flows 43 Annual Report 2014 | Fiji Independent Commission Against Corruption FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2014 Note: 1 General information The Fiji Independent Commission Against Corruption (“FICAC”) or “the Commission” was established by the Fiji Independent Commission Against Corruption Promulgation No.
11 of 2007 (as amended by the Fiji Independent Commission Against Corruption Promulgation No.

12 of 2007) (“the FICAC Promulgation”).

The address of its registered office and principal place of business is Reverend John Hunt Building, Suva, Fiji.

Principal activity FICAC was established on 4 April 2007 to investigate acts of corruption by Public Officers, employees of Government and Government-related organisations.
The Commission is governed by the FICAC Promulgation and to maintain its independence, it reports directly to His Excellency, the President of the Republic of Fiji.

Note: 2 Basis of preparation and accounting policies These financial statements have been prepared in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities as issued by the International Accounting Standards Board.

They have been prepared under the historical cost convention, except where stated.
Prior to 2014, the Commission’s financial statements were prepared under a semi- accrual basis.

The financial effects of the transition to the IFRS for SMEs are set out in note 18.

Prior period balances have been restated to comply with the IFRS for SMEs.

This is the Commission’s first financial statements that conform to the IFRS for SMEs.
a) Foreign currency translation Functional and Presentation Currency The financial statements are presented in Fiji dollars, which is the Commission’s functional currency, rounded to the nearest dollar.

Transactions and balances Foreign currency transactions are translated into the functional currency using exchange rates prevailing at the dates of the transactions.
Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

b) Cash Cash and cash equivalents includes cash on hand and cash at bank.

c) Receivables Receivables are recognised initially at the transaction price.

They are subsequently measured at amortised cost using the effective interest method, less provision for impairment.
A provision for impairment of receivables is established when there is objective evidence that the Commission will not be able to collect all amounts due according to the original terms of the receivables.
44 Fiji Independent Commission Against Corruption | Annual Report 2014 FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note: 2 Basis of preparation and accounting policies (cont’d) d) Income tax The Commission is exempt from income tax in accordance with the provision of Section 17 of the Fiji Income Tax Act.
e) Property, plant and equipment Property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses.

Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
The following annual rates are used for the depreciation of property, plant and equipment: – Leasehold improvements – Lease term – Motor Vehicles 20 per cent – Office Equipment 12.5 - 20 per cent – Furniture & Fittings 10 – 20 percent – Computer Hardware 20 per cent If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of an asset, the depreciation of that asset is revised prospectively to reflect the new expectation.
f) Intangible assets Intangible assets comprise purchased computer software that is stated at cost less accumulated depreciation and any accumulated impairment losses.

It is amortised over its estimated life of 10 years using the straight-line method.

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new expectations.

Computer Software 10 per cent.


g) Impairment of assets At each reporting date, property, plant and equipment and intangible assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss.
If there is an indication of possible impairment, the recoverable amount, the higher of an asset’s (or cash generating unit’s) fair value less costs to sell and its value in use, of any affected asset (or group of related assets) is estimated and compared with its carrying amount.

If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognized immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognized for the asset in prior years.

A reversal of an impairment loss is recognized immediately in profit or loss.
45 Annual Report 2014 | Fiji Independent Commission Against Corruption FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note: 2 Basis of preparation and accounting policies (cont’d) h) Trade and other payables Trade and other payables are obligations on the basis of normal credit terms and do not bear interest.

They are measured at amortised cost.


i) Employee benefit obligations 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 Commission 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 - including long service leave The Commission’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 Commission’s obligations.

j) Revenue recognition Government grants Grants from the government are recognised at their fair value in profit or loss where there is a reasonable assurance that the grant will be received and the Commission has complied with all attached conditions.
Grants received where the Commission has yet to comply with all attached conditions are recognised as a liability (and included in deferred income within trade and other payables) and released to income when all attached conditions have been complied with.

k) Leases Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases.
Payments made under operating leases (net of any incentives received from the lessor) are charged to profit or loss on a straight-line basis over the period of the lease.

The Commission leases certain items of property, plant and equipment.

Leases of property, plant and equipment where the Commission has substantially all the risks and rewards of ownership are classified as finance leases.
Finance leases are capitalised at the commencement of the lease at the lower of the fair value of the leased property and the present value of the minimum lease payments.
46 Fiji Independent Commission Against Corruption | Annual Report 2014 FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note: 2 Basis of preparation and accounting policies (cont’d) k) Leases (Cont’d) Each lease payment is apportioned between the liability and finance charges using the effective interest method.

Rental obligations, net of finance charges, are included in borrowings in the statement of financial position.
The property, plant and equipment acquired under finance leases is depreciated over the shorter of the useful life of the asset and the lease term.

l) Value Added Tax The statement of revenue and expenditure has been prepared so that all components are stated exclusive of VAT.

m) Comparatives Where necessary, comparative balances have been adjusted to confirm with changes in the presentation in the current year.
Notes 2014 $ 2013 Restated $ Note 3: Other Income Miscellaneous Income Gain on sale of plant and equipment Note 4: Administrative expenses Insurance Operating lease rentals Office lease rentals Printing and photocopying Other administrative expenses Note 5: Other expenses 2,362 11,726 14,088 - 43,320 43,320 10,258 151,029 412,266 9,297 139,575 722,425 12,039 191,550 405,918 18,693 105,234 733,434 Advertising Communication Depreciation and amortisation 236,044 201,267 563,669 203,836 Electricity 524,743 Legal fees 21,567 Long service leave 258,909 Repairs and maintenance Salaries & wages 3,870,480 Staff training 171,665 36,529 TPAF levy 321,797 Travelling expenses 202,120 Other expenses 184,274 203,815 522,885 219,897 508,519 32,266 279,259 3,944,639 206,352 39,222 310,419 216,266 6,612,626 6,667,812 47 Annual Report 2014 | Fiji Independent Commission Against Corruption FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note 6: Cash Cash at Bank and on hand Note 7: Receivables Staff debtors Other receivables Receivables – VAT Note 8: Other current assets Refundable deposits Prepayments 2014 $ 2013 Restated $ 855,316 855,316 458,175 458,175 3,218 - 75,824 79,042 5,691 262 185,693 191,646 84,425 138,702 223,127 84,275 153,430 237,705 Note 9: Property, plant and equipment $ $ $ Leasehold Improvements Motor Vehicles Office Equipments Furniture and Fittings $ Computer Hardware $ Total $ Cost Balance as at 1 January 2014 Additions Disposals 358,937 39,398 - 727,921 333,304 209,747 218,123 15,118 2,886 349,177 20,379 6,060 934,598 36,073 6,391 2,588,756 444,272 225,084 Balance as at 31 December 2014 398,335 851,478 230,355 363,496 964,280 2,807,944 Accumulated depreciation and impairment Balance as at 1 January 2014 Depreciation Disposals 30,899 32,146 - 234,504 164,876 150,438 135,010 37,356 1,795 113,412 39,185 2,711 548,414 174,535 6,391 1,062,239 448,098 161,335 Balance as at 31 December 2014 63,045 248,942 170,571 149,886 716,558
 1,349,002 Carrying amount 1 January 2014 31 December 2014 328,038 493,416 83,114 235,765 386,185 1,526,518 335,290 602,536 59,785 213,610 247,722 1,458,943 48 Fiji Independent Commission Against Corruption | Annual Report 2014 FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note 10: Intangible assets Software: Cost Opening balance as at 1 January Additions Disposals Closing balance as at 31 December Accumulated amortisation and impairment Opening balance as at 1 January Amortisation (included in administrative expenses) Disposals Closing balance as at 31 December Carrying amount 31 December Note 11: Trade and other payables Creditors and accruals Note 12: Employee entitlements Obligation at 1 January Additional accrual during the year Benefits paid during the year Obligation at 31 December The obligation is classified as: Current liability Non-current liability 2014 $ 2013 Restated $ 1,130,387 28,180 - 1,128,519 1,868 - 1,158,567 1,130,387 385,313 115,571 - 500,884 272,375 112,938 - 385,313 657,683 745,074 209,927 209,927 223,387 223,387 157,468 220,838 (236,638) 135,263 250,771 (228,566) 141,668 157,468 87,835 53,833 141,668 125,202 32,266 157,468 49 Annual Report 2014 | Fiji Independent Commission Against Corruption FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note 13: Commitments Commitments under operating leases The Commission rents several photocopiers, motor vehicles and office space rental under operating leases.
The leases are for an average period of four years for the photocopiers and motor vehicles and office rentals ranging from 3 – 20 years for office rental, with fixed rentals over the same period.
2014 $ 2013 Restated $ Minimum lease payments under operating leases recognized as an expense during the year 563,295 597,468 At year end, the Commission has outstanding commitments under non-cancellable operating leases that fall due as follows: Within one year 487,432 558,851 Later than one year but within five years 1,438,903 1,456,123 Later than five years Capital commitments Note 14: Contingent liabilities 2,031,381 2,304,119 3,957,716 4,319,093 3,702 24,112 Contingent liabilities amounted to $Nil as at 31December 2014 (2013: $Nil).
Note 15: Subsequent events There has not arisen in the interval between the end of the financial year and the date of this report any item, transaction or event of a material and unusual nature likely, in the opinion of the Deputy Commissioner of the Commission, to affect significantly the operations of the Commission, the results of those operations, or the state of the affairs of the Commission, in subsequent financial years.
Note 16: Related party transactions Identity and transactions The Commission is controlled by the Government of Fiji in accordance with the FICAC Promulgation.

During the year the Commission received an operating grant of $8,585,000 (2013: $7,886,795) from the Government of Fiji.

Amounts payable/ receivable to/from the Government of Fiji was $nil as at 31 December 2014 (2013:$nil).
The total remuneration of key management in 2014 (including salaries and benefits) was $92,200 (2013:$92,200) Note 17: Approval of financial statements These financial statements were approved by the Deputy Commissioner and authorized for issue on 26/03/2015.
50 Fiji Independent Commission Against Corruption | Annual Report 2014 FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note 18: Transition to the IFRS for SMEs These financial statements for the year ended 31 December 2014 are the Commission’s first financial statements that comply with the IFRS for SMEs.

The Commission’s date of transition to the IFRS for SMEs is 1 January 2013.
Its last financial statements were prepared under a semi-accrual basis for the year ended 31 December 2013.

The transition to the IFRS for SMEs has resulted in a number of changes in the Commission’s accounting policies compared to those used previously.
The following explanatory notes to the financial statements describe the differences between the equity and profit or loss presented under the previous accounting and the newly presented amounts under the IFRS for SMEs for the reporting period ended at 31 December 2013 (i.e.

comparative information), as well as the equity presented in the opening statement of financial position (i.e.

at 1 January 2013).
at 1 January 2013).

It also describes all the required changes in accounting policies made on first-time adoption of the IFRS for SMEs.
In the table below equity determined in accordance with the IFRS for SMEs is reconciled to equity determined in accordance with the previous accounting at both 1 January 2013 (the date of transition to the IFRS for SMEs) and 31 December 2013 (the end of the latest period presented in the most recent financial statements prepared in accordance with the previous accounting).
Reconciliation of equity $ $ $ $ $ $ at 1 January 2013 at 31 December 2013 Previous accounting Effect of transition Effect of SMEs Previous accounting Effect of transition Effect of SMEs Cash Receivables Other current assets Property, plant and equipment 947,562 947,562 106,196 97,467 - 186,181 - 1,503,454 1,503,454 - 8,730 186,181 458,175 193,382 10,000 - (1,736) 227,705 458,175 191,646 237,705 - 1,526,517 1,526,517 Intangible assets Total Assets - 856,144 1,045,029 2,554,509 856,144 3,599,537 - 661,557 745,074 745,074 2,497,560 3,159,117 Trade and other payables 113,133 73,037 186,171 214,588 8,799 223,387 Employee entitlements 135,263 - 135,263 125,202 32,266 157,468 Total Liabilities 248,396 73,037 321,434 339,790 41,065 380,855 Accumulated funds 796,633 2,481,472 3,278,103 321,767 2,456,495 2,778,262 Equity total 796,633 2,481,472 3,278,103 321,767 2,456,495 2,778,262 51 Annual Report 2014 | Fiji Independent Commission Against Corruption FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION NOTES TO AND FORMING PART OF THE ACCOUNTS (CONT’D) FOR THE YEAR ENDED 31 DECEMBER 2014 Note 18: Transition to the IFRS for SMEs (Cont’d) Reconciliation of profit or loss for the year ended 31 December 2013 Government grant revenue Other income Administrative expenses Other expenses Previous accounting Effect of transition Effect of SMEs Previous accounting Effect of transition Effect of SMEs $ $ $ $ $ $ 6,858,083 - (758,940) (6,574,009) - 43,320 25,506 6,858,083 43,320 (733,434) (93,803) (6,667,812) Profit (or loss) for the period (474,866) (24,977) (499,843) Reconciliation of equity and Profit or Loss The adjustments are a result of recognizing assets and liabilities and expenses as they satisfy the definitions and recognition criteria for these items as required under the accrual basis of accounting under Section 2 Concepts and Pervasive Principles of IFRS for SMEs.
Refer below for further details of the adjustments: Adjustments to Receivables Adjustments to Receivables relate to the recording of staff debtors which arise as a result of payments made by the Commission on behalf of staff which is subsequently recovered from staff.

This was expensed under the previous semi-accrual accounting.
Adjustments to Other current assets Adjustments to Other current assets relate to the recognition of prepayments made to supplier for goods/services not received by the end of the financial year and recognition of refundable deposits in relation to rental of properties and utilities.Under the previous semi-accrual accounting, these prepayments and refundable deposits were recognized as expenses when paid.
Adjustment to Intangible assets Adjustment to Intangible assets relates to the purchase of Computer software that qualifies as an Intangible asset under Section 18 “Intangible Assets other than Goodwill”.

These were expensed under the previous semi-accrual accounting.

The adjustment also takes into account cumulative amortisation of the Computer software over the estimated useful life.
Adjustments to Trade and other payables Adjustments to Trade and other payables relate to the recording of 1) expenses and accruals as the related goods/services have been received but not paid for at balance date.

Under the previous semi- accrual accounting these were recognized as expenses when paid.

2) reversal of expenses related to open purchase orders for which the related goods/services had not been received at balance date.
Adjustment to Employee entitlement Adjustment to Employee entitlements relates to the recording of a long service leave liability in accordance with Section 28 “Employee Benefits”.

The employees of the Commission are entitled to long service leave as per Chapter 1, section 10 of the Commission Standing orders.

Under the previous semi-accrual accounting, no such liabilities was recognized.

52 Fiji Independent Commission Against Corruption | Annual Report 2014 Corruption cannot be ignored.
In fact, it is possible to confront corruption by changing the conditions that allow it to flourish.

Efforts to tackle corruption must translate the main principles of good governance (information, transparency, integrity, accountability, participation) into long-term action plans that are executed, reviewed, and advanced for maximum effectiveness.

Suva Office Rev.
Suva Office Rev.

John Hunt House 3 St. Fort Street Suva P.O.Box 2335 Government Buildings Suva Fiji Ph: (679) 331 0290 Fax: (679) 331 0297 Northern Office Top Floor Post Fiji Building Labasa P.O.Box 9 Labasa Fiji Ph: (679) 881 6793 Fax: (679) 881 6792 Western Office Ground Floor Superb Investments Buildings 30 Namoli Avenue Lautoka P.O.Box 7106 Lautoka Fiji Ph: (679) 666 8093 Fax: (679) 666 9083 Toll Free: 1322 (Vodafone & Digicel) www.ficac.org.fj