Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694824772329.pdf (Fiji)
LIST OF WITNESSES WRITTEN EVIDENCE 2017-2018 Audit Report on Statutory Authorities No.

Witnesses Land Transport Authority Fiji Teachers Registration Authority Fiji Higher Education Commission Fiji Meats Industry Board 1.

2.

3.

4.

5.

Public Rental Board 6.

Fiji Roads Authority 7.

Fiji National Sports Commission 8.

Investment Fiji 9.

Fiji Sports Council 10.

Water Authority of Fiji 11.

12.

Centre for Appropriate Technology and Development 13.
National Fire Authority Fiji Medical & Dental Secretariat Page No.
2 9 14 26 28 65 67 165 213 231 244 249 291 FACTSHEET 1: MOTOR VEHICLE STATISTICS FACTSHEET 1: MOTOR VEHICLE STATISTICS Total Vehicle Registrations - Accumulative 2001 - 2020 Vehicle Class 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Carrier - - 12 55 77 87 74 67 106 222 273 302 335 346 376 28 31 264 384 487 Commercial 15,980 16,688 16,710 17,783 17,833 18,069 18,262 18,375 16,879 16,757 17,072 16,646 17,077 17,616 18,170 17,485 18,405 19,611 19,979 19,252 Diplomatic 121 212 197 215 264 Driving School - - Government Hire (LH) 171 331 343 345 519 382 Mini-Bus (LM) Private 37,546 40,938 45,012 48,607 51,233 53,065 53,515 54,167 53,023 53,819 53,714 54,919 59,415 64,988 69,968 79,816 84,604 90,215 94,123 96,059 Rental (LR) Rural Service Licence Taxi (LT) Road Contract License Bus (RRL) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 259 281 324 321 216 1,396 1,383 1,368 1,315 1,264 Total 60,071 64,743 69,730 75,384 78,753 81,751 82,351 82,756 80,522 81,926 82,781 83,655 89,190 95,940 101,425 110,763 117,623 126,718 131,564 131,687 Central Eastern North West Grand Total 85 22 81 188 No.
of RRL per Region (Source: PTU Team) Response: Report of the Auditor General of the Republic of Fiji (2017/2018 Audit Report) Date: 01st April 2020 To: Standing Committee on Public Accounts From: The General Manager - FTRA (i) 2017-2018 AUDIT REPORT ON STATUTORY AUTHORITIES Annual Returns not submitted to FTRA 1.

Has the Authority managed to receive an up to date return of all teachers from the schools?

What actions has the Authority undertaken to obtain the complete list?
FTRA is working closely with MEHA HR & IT divisions; a report was provided by the MEHA IT division for all Teachers with valid Contracts.

Based on this report and the Annual Staff Return received from various schools, FTRA has finalized the reconciliation process.

FTRA is following-up with the respective School Heads via emails and phone calls; this process is in progress.
The Annual Staff Return received todate summary is as follows: a) Central: b) Eastern: c) Northern: d) Western: 94 Received 136 Received 35 Received 112 Received Deadline: End of School Term 2.

2.

Has the Authority now have in place the Risk Management Policy?

If no then what is the Authority doing to ensure to have this as earliest as possible?

NO, FTRA never had a Risk Management Policy.


The Risk Management Policy and the Risk Management Register draft is being developed; the alignment with the Procedures and Operations Manual is in progress.

Some of the Risk Management Strategies has been implemented at the FTRA by the newly appointed General Manager (with effect from December 2019) Deadline: 31st May 2020.

3.

Has the Annual Report for 2016-2017 been prepared and submitted to the Minister?
The Annual Report was never made and submitted by FTRA.

After the appointment of the new General Manager; the development of the Annual Report is currently in progress.

Deadline: Prior to the closure of this Financial Year.

1 Response: Report of the Auditor General of the Republic of Fiji (2017/2018 Audit Report) (ii) SUSTAINABLE DEVELOPMENT GOALS 1.
Describe briefly, the general level of awareness by the staff members of your Department, of Fiji’s 5 years & 20 years National Development Plan, the 2030 Agenda, the Sustainable Development Goals (SDGs) and the SAMOA Pathway?

the new General Manager.


Nonetheless, Such awareness and/or in-house training was never conducted at the FTRA prior to the appointment of in-house refresher training/awareness Programme 2020 scheduled for all staff of FTRA, on the 15th of April 2020 will cover the following agenda items: 1.

Revised Registration Processes 2.

FTRA Operations Manual 3.

Fiji’s 5 years & 20 years National Development Plan 4.

2030 Agenda 5.

Sustainable Development Goals (SDGs) 6.

The SAMOA Pathway?

the 2nd 2.


Describe the mechanism, in any, currently in place in your Department to enhance awareness of your staff members, of the alignment between the national development priorities, as per the Fiji’s 5 years & 20years National Development Plan, with the SDGs and its targets and indicators?

As stated earlier, currently no such mechanism is in place; nonetheless, through the in-house Awareness/ Training and Research, this important aspect could be covered to some extent.
At a later stage, where necessary it could be imbedded in the respective KPIs of individual staff.

3.

Describe how your Department monitor and report on the progress of the implementation of Fiji’s 5years & 20years National Development Plan and of the SDGs under your responsibility?

As stated earlier nothing as such was done at FTRA before.

With effect from December 2019 major emphasis has been placed on “SDG 4 – Quality Education”.
FTRA works very closely with FHEC, through continuous communications/meetings, orientation and reporting.

The major focus areas for FTRA are: the HR/IT division of MEHA and other stakeholders  Quality Teachers; Educations/Teacher Training Qualifications being a Mandatory Requirement.

 Accredited Teacher Training Institutions  Accredited Teacher Training Programmes “SDG 5 – Gender Equality” is another focus area.

At the FTRA office I ensure that Gender Equality is maintained at all times.
In 2020 two male staff were recruited to maintain the balance.

2 Response: Report of the Auditor General of the Republic of Fiji (2017/2018 Audit Report) 4.

Is your Department a part or member of an inter-agency or inter-ministerial/department co- ordination mechanism that plan, monitor and evaluate the progress of the implementation of the National Development Plan and the SDGs under your responsibility?

If yes: a) How often does it meet?

b) What aspects of its function can it be improved?
If no: c) Do you see the need for such a mechanism?

NO: For FTRA it is very important to focus on the SDG 4 at this point in time through working closely with the respective stakeholders.

5.

Do you think your Department is sufficiently equipped to ensure an integrated and coordinated decision making process for SDGs implementation and for strategic planning?
 YES to some extent, the quick appointment of the FTRA Board is essential; currently, the entire portfolio is managed by the General Manager-FTRA; working closely with the key division of MEHA responsible for this project and FTRA Board will be helpful.

Auxiliary Consultation, Coordination and Participation with the specific division of MEHA responsible for the SDGs implementation and the Strategic Planning is vital.
 In the current Financial Year, specific budget is not being allocated for the SDGs implementation and Strategic Planning.

6.

From your perspective, what are or ought to be the roles/functions of the lead government agency for coordinating the SDG implementation, and (b) how have these roles/functions been institutionalized?

(a) Continuous communication/meeting with the key stakeholders.
Mandatory Calendared Meetings, Action Plan and Schedule to be developed and implemented by the lead Government Agency responsible.

(b) The work is in progress; a lot is yet to be achieved.

7.

From your best recollection, what steps has the Fiji Government taken so far to update or review its institutional setup (beyond the SDGs lead agency) in order to support the SDGs implementation?
A number of reviews and reforms has been carried out by the Fiji Government through External Consultants, Committees and Working Groups.

This aspect of the work is still in progress.
3 Response: Report of the Auditor General of the Republic of Fiji (2017/2018 Audit Report) Some of the goals attained and/or in progress as outlined in the National Development Plan are as follows:  Twenty Year Development Plan 2017-2036 o Universal Access to Quality Education  Social Development o Education  Good Governance  Quality Education for All Improve quality education at all levels o o Ensure every Fijian Student has equal access to education at all levels.
o Enhance technical, vocational and lifelong skills training at all levels o Enhance and strengthen the support for Higher Education Institutions 8.
Briefly describe steps, if any, taken by your Ministry or Department to engage sub-national level including authorities, including provincial, district and community level authorities, in the design and implementation of policies and measures related to SDGs realization (for example by encouraging the localization of the SDGs or the design of local strategies)?

If so, what initiatives have been taken in this respect and what have been the results and or challenges so far?
Since, FTRA is a Statutory Body; the operations function are independent to some extent.

The MEHA monthly Executive Management meeting is a platform that caters the discussion for this Strategy to a greater extent.

Implementation Plans are often discussed as well.

Challenge:  Policy design and implementation is time-consuming; in absence of the FTRA Board and the sub-committees numerous consultations are sort from MEHA.
 Alignment of other strategic processes in relation to the Quality of Education prolongs due to the difficulty in arranging meetings/consultations with other MEHA divisions and stakeholders together.

9.

What institutional arrangements or mechanisms are in place in your Department to engage civil society organizations, scientific community and private sector in the monitoring, review and follow-up of the SDGs?
FTRA works closely with the Academic Institutions/Teacher Training Institutions, Teachers, Schools and other divisions of MEHA through meetings, presentations, orientations, inductions and workshops.

Majority follow-ups are made through emails and phone calls whereas the review and monitoring processes are carried out on regular intervals or as and when need arises.

4 Response: Report of the Auditor General of the Republic of Fiji (2017/2018 Audit Report) 10.
Do you think there is an interest within your Department to learn more about other countries experiences, training, tools, partnership arrangements, peer-to- peer learning, curricula and be a part of a global public service award system on SDGs implementation?

YES: As the General Manager of FTRA it is vital for me to fully understand this important agenda, which could be fruitful if an opportunity is provided to work with other countries through partnership arrangements, MOU etc.
5 J F'IJI nIEAT INDUSTRY tsOARED STIVAABATTOIR ADILADYDAVILARD 91/2 MILES, NASINU PO BOX 8070 A NAKASI.

PH : (679)341 0022 FAx : (679) 34r 0024 VTIDAABATTOIR VUDAPOINTROAD VUDA PO BOX 219 LAUTOKA PH : (679) 6664249 FAX : (679) 6667333 uHalul C erti/ied Abuttoir " "Linking Puddock to Plute" 30 March 2020 The Comm ittee Secretariat Public Accounts Com mittee Parliament of Fiji P O Box 2352 Government Buildings.
Dear Savenq,ca, Rel Response to Clarification of lssues - Report of the Auditor General of the Republic of Fiii - File Ref No: parl O/15 Please find below responses to the clarification of issues from the Auditor General,s report: Section 5.6 Financial lnformation 1' The Boards Fixed Assets are included in the Financial Statements except Land.

The reason for this was that it was a operating lease.
However, when the auditors recommended during lhe 2Ot7 audit to include the Land in financials, the board immediatelyvaluated the land and included it in 2018 Financial statements.

2.

The assets have been identified and adjusted accordingly in the 2018 financials.

3' The Risk Management Framework is in progress and will be finalized and implemented in 2020.
Sustainable Development Goals L' There is a low level of understanding among the staffs regarding Fiji's 5 years & 20 years National Development Plan, the 2030 agenda, the sustainable Development Goals (SDGs) and SAMoA pathway.
2' At FMIB, we employ 80 - 90 people, hence, we put food on the table for this families, thereby, eradicating poverty, reducing/no hunger, promoting good health and well- being , promoting gender equality (currently we have 26% females on board due to operations requires lots of heavy lifting but where possible women are engaged in areas such as Laundry, QA, Back office, etc ), also providing clean and safe water & sanitation, encouraging further education to upgrade worker skills and knowledge, and others, hence, this are certain things which are happening in line with the NDp and SDGs.
3' Monitoring is through HR reports mainly stating number of workers employed, vacant positions, wages or salary staffs, attachees, sick leave reports, training and development ,etc while operations reports mentions the animal throughputs which states the local production status, market linkages, and others that falls under the Food and Nutrition security which are made available monthly and discussed in Management meetings and Board Meetings, For All Your Hygiene Slaughter and Magiti Needs 4.
No, but under the Food and Nutrition security plans, FMIB must be part of the discussions on local production incentives, farm efficiencies, new technologies, better distribution systems, market linkages, etc.

5.

Yes, to some extend FMIB is adequately equipped especially in terms of employment, health & well beings, trainings, gender equity, etc.

6.
6.

There should be more awareness in the workforce conducted by the lead agencies or even in general public, so that everyone is working towards the same goals.

(b) Can be part of school curriculum and progress report on key projects, programmes be updated to public regular basis.

7.
7.

The Fiji Govt has made significant steps in the SDGs development as it has increased budgets in health, education and infrastructure, has lead in the battle for climate change by heading the COP 23. lt has provided clean/ safe water and assisted in rural electrification, provided affordable housing.

lt also has encouraged investments, assisted small and medium enterprises and others.

8.
8.

Our line ministry - Ministry of Agriculture has been having constant meetings/ dialogues with communities/district councils to encourage local production, increase throughputs to reduce imports and promote Fijian Made products.

9.

Regular health checks are done by Ministry of Health, trainings are conducted to upgrade worker skills, Veterinary tests are conducted on regular basis for safe and hygienic standards, etc.

10.
10.

Yes, there is an interest and this has been already been discussed in the recent Board meeting for Management to make an overseas tour to bring the Abattoir to HACCP standard.

Also to have investment in new technology and machines which will bring efficiency in the Meat industry.

For any further clarification, please feel free to contact the undersigned.
Yours Sincerely t Rajnal Prasad Manager Finance PUBLIC ACCOUNTS COMMITTEE 2017-2018 AUDIT REPORT ON STATUTORY AUTHORITIES PUBLIC RENTAL BOARD WRITTEN RESPONSE SECTION 5.7: PUBLIC RENTAL BOARD OTHER SIGNIFICANT MATTERS Absence of Audit Committee 1.

Please advise the Committee why an Audit Committee will be impractical?

The Coordinator Finance and the Storeman had been undertaking critical internal audit responsibilities for PRB.
Following the recommendation from the Office of the Auditor General, PRB advertised for an internal auditor, however because of the merger announcement of HA and PRB by the line Minister, all new recruitments are on hold.

Anomalies in processing and Allotting of PRB Flats 2.

How has the Board improved its system and processes of determining the Household income of the tenants?

A.

In addition improvements on New Allocation of PRB flats are as follows i.
Total combined weekly household income of up to $317 for all other PRB ii.

estates and $481 for Raiwai Project only are eligible.

It is compulsory that all household members over the age of 18 years furnish payslips or a statutory declaration if unemployed.

iii.

Referral of household members income for verification with FRCS and FNPF as per the MOU.

B.

For existing tenants Household Income Surveys are conducted noting the following: i.

The number of occupants ii.


Total combined weekly household income of up to $317 for all other estates iii.

and $481 for Raiwai Project.

It is compulsory that all existing household members over the age of 18 years furnish payslips or a statutory declaration if unemployed.

iv.

Referral of household members income verification with FRCS and FNPF as per MOU.
v. All existing tenants with combined income above the threshold identified through the household income survey have all been served with Notice to Quit.

OTHER SIGNIFICANT MATTERS 3.

What does the Board do when a Tenant’s House Hold income rise above the threshold income?

Existing tenants earning above the threshold have all been served with Notice to Quit.

These tenants are closely monitored on a case by case basis.

Page 1 of 7 Risk Management Policy 4.


Provide an update on the development and implementation of the Risk Management Policy?

If this has not been developed and implemented provide reasons to the Committee for not doing so?

Management has successfully developed and implemented a risk management policy.

It has been monitoring risks through the risk register since 2019.

The Risk Policy has now been approved by the Board in early 2020.

Long Outstanding Rent Receivable 5.


Has the Board managed to collect the long outstanding debt from the tenants?

Provide the outstanding balance which is outstanding for more than 3 months.

The total arrears decreased by 32% from 2017 to 2018 as per below table due to stringent collection efforts.
Year Active Rental - Vacated - Rental Taxi Total 2015 110,527 24,858 5,364 140,748 2016 127,998 28,497 1,355 157,850 12% Increased 2017 107,534 29,345 3,429 140,308 -11% Decreased 2018 64,640 27,244 2,899 94,783 -32% Decreased 2019 79,945 33,704 3,759 117,408 24% Increased There is an increase in rent arears by 24% or ($22,625) in 2019 compared to 2018.

The increase in 2019 was mainly due to the following: a.

Employers (private sector and government) ceasing direct deduction from source.

b.
b.

Intermittent water supply for Raiwai Tenants.

There was low pressure in water pipe line and tenants were not receiving proper water supply during peak hours thus they were hesitant to pay rent.

PRB provided water tanks to resolve the issue at the first instance and engaged a consultant to assess further.

Currently PRB is installing a water booster pump to resolve the issue.

c. Loss of employment for tenants due to closure of the business they work in, resignation and termination.
d. Tenants not paying despite notices given e. Difficulty in enforcement of the eviction process.

f. PRB not able to locate/trace vacated tenants due to change of contacts given and unknown address.

Page 2 of 7 FINANCIAL INFORMATION - 2018 1.

What is the current status of the credit balance in receivables?

The credit balance in receivable as of February 2020 is $429,730.

This is mainly due to tenants advance rent of 4 weeks held by the board.
The four weeks rent in advance is refundable and shall be refunded once the tenants vacate the flats.

2.

Why has the Board not implemented the Risk Management Policy which was also highlighted in the 2017 report?

Management has developed a risk management policy and was monitoring risks through its risk register since 2019 which was approved by the Board early this year.

Management now submits the risk register to the Board for information in all board meetings.
OTHER SIGNIFICANT MATTERS Use of Government Grant Funds for Investment Purpose 3.

Why didn’t the Board follow proper procedures in using Grant funds for Investment?

The Board initially deposited the project funds into a special project account with HFC in line with government procedures.

However due to the review of the foundation design, the project was delayed, hence the board decision for management to invest the funds to cater for project variations.

4.

Why was there a delay in the Simla Project?


Provide the status of the Simla Project to the Committee.

The delay in Simla project was due to the recommendations from engineers to carry out a peer review of the ground conditions recommending for piling of the foundation works.

This was after the contract had already been awarded.

Currently, work is progressing very well whereby all piling works has been fully completed and construction of building 2 has reached the first floor.
Works on building 1 has almost completed the ground floor foundation beam reinforcement.

The overall Construction work is anticipated to complete by year end.

Long Outstanding Work In Progress 5.

What is the status of the long WIP?

Has the work relating to the mentioned projects completed?

These were the preliminary cost estimates for Namaka, Naodamu and Kalabu Project which has been reclassified in retained earnings.

Page 3 of 7 SUSTAINABLE DEVELOPMENT GOALS 1.


Describe briefly, the general level of awareness by the staff members of your Department, of Fiji’s 5 years & 20 years National Development Plan, the 2030 Agenda, the Sustainable Development Goals (SDGs) and the SAMOA Pathway?

The information below is part of the individual staff members KPI’s .

5 Year Plan and 20 Years NDP STRATEGIES Goal: Accessible and adequate housing for all.
POLICIES Provide affordable and safe housing to especially all low-income earners.

income households.

households.

 Explore options for more rental housing units or low  Public Rental Board rental subsidy to be maintained for  Annual review of government subsidies to housing providers and develop and implement strategies to graduate residents of low-income HART (Housing Assistance & Relief Trust) and PRB housing towards Housing Authority programmes.
 Develop and enforce building standards for new home construction that require improved resilience to cyclones and flooding.

 Develop Rental Housing Programmes to reduce the existence of informal settlements and social housing.

 Acquire and develop more iTaukei land for low cost rental housing.

 Provide support and assistance towards the development of climate and weatherproof low-cost housing in both urban and rural environments.

 Explore PPP Options for Rental housing development.
Upgrade informal settlements.

- Strengthen Government NGO partnerships in the provision of and housing land the poor.

for The 2030 agenda for Sustainable Development Below goal is related to PRB: Goal11.
Make cities and human settlements inclusive, safe, resilient and sustainable 11.1 By 2030, ensure access for all to adequate, safe and affordable housing and basic services and upgrade slums Page 4 of 7 11.2 By 2030, provide access to safe, affordable, accessible and sustainable transport systems for all, improving road safety, notably by expanding public transport, with special attention to the needs of those in vulnerable situations, women, children, persons with disabilities and older persons 11.3 By 2030, enhance inclusive and sustainable urbanization and capacity for participatory, integrated and sustainable human settlement planning and management in all countries 11.4 Strengthen efforts to protect and safeguard the world’s cultural and natural heritage 11.5 By 2030, significantly reduce the number of deaths and the number of people affected and substantially decrease the direct economic losses relative to global gross domestic product caused by disasters, including water-related disasters, with a focus on protecting the poor and people in vulnerable situations 11.6 By 2030, reduce the adverse per capita environmental impact of cities, including by paying special attention to air quality and municipal and other waste management 11.7 By 2030, provide universal access to safe, inclusive and accessible, green and public spaces, in particular for women and children, older persons and persons with disabilities 11.A Support positive economic, social and environmental links between urban, peri- urban and rural areas by strengthening national and regional development planning 11.B By 2020, substantially increase the number of cities and human settlements adopting and implementing integrated policies and plans towards inclusion, resource efficiency, mitigation and adaptation to climate change, resilience to disasters, and develop and implement, in line with the Sendai Framework for Disaster Risk Reduction 2015-2030, holistic disaster risk management at all levels 11.C Support least developed countries, including through financial and technical assistance, in building sustainable and resilient buildings utilizing local materials SAMOA PATH 1.
Sustainable Energy a) Solar System – PRB HQ will be used as a pilot project and rolled out to other estates b) Rain Water Harvesting – the new development project will be used as a pilot project and later rolled out to other estates Page 5 of 7 2.
Describe the mechanism, in any, currently in place in your Department to enhance awareness of your staff members, of the alignment between the national development priorities, as per the Fiji’s 5years & 20years National Development Plan, with the SDGs and its targets and indicators?.

PRB is communicating the relevant goals of Fiji’s 5 year & 20-year NDP and SDG’s to its staff members through their individual KPI’s.

3.
3.

Describe how your Department monitor and report on the progress of the implementation of Fiji’s 5years & 20years National Development Plan and of the SDGs under your responsibility?

Individual staff KPI’s are reviewed and assessed on a six-monthly basis through the Performance Management System.

4.
4.

Is your Department a part or member of an inter- ministerial/department co-ordination mechanism that plan, monitor and evaluate the progress of the implementation of the National Development Plan and the SDGs under your responsibility?

inter-agency or If yes: a) How often does it meet?

b) What aspects of its function can it be improved?

If no: c) Do you see the need for such a mechanism?
Yes, so that we can better understand, create more awareness within the staff members and work towards the plans as targeted by the Government.

5.

Do you think your Department is sufficiently equipped to ensure an integrated and coordinated decision making process for SDGs implementation and for strategic planning?

There is a need for more awareness and workshops in regards to implementation of SDG’s to assist PRB team to strengthen knowledge and coordinate in better decision-making process.

6.
6.

From your perspective, what are or ought to be the roles/functions of the lead government agency for coordinating the SDG implementation, and (b) how have these roles/functions been institutionalized?

Government needs to set up a committee to look at these goals and interact with the stakeholders, business and communities to work toward the SDG goals.

The committee needs to review and monitor the achievement of the SDG goals.

There should be more awareness and workshops with the stakeholders.

7.
7.

From your best recollection, what steps has the Fiji Government taken so far to update or review its institutional setup (beyond the SDGs lead agency) in order to support the SDGs implementation?

 Ban on Plastic to support climate change.

Page 6 of 7  Capital funding assisted PRB in development of more rental housing flats.
o Savusavu LCHP- Completed 48 rental units o Kalabu LCHP- Completed 36 rental units o Simla LCHP- 36 units in progress  Increase in Subsidy grant allocation based on tenant needs.

8.
8.

Briefly describe steps, if any, taken by your Ministry or Department to engage sub- national level including authorities, including provincial, district and community level authorities, in the design and implementation of policies and measures related to SDGs realization (for example by encouraging the localization of the SDGs or the design of local strategies)?

If so, what initiatives have been taken in this respect and what have been the results and or challenges so far?
PRB was part of the formulation of National Housing Policy and the ongoing PPP initiatives with IFC.

9.

What institutional arrangements or mechanisms are in place in your Department to engage civil society organizations, scientific community and private sector in the monitoring, review and follow-up of the SDGs?

PRB is continuously liaising with Housing Authority and other housing agencies in terms of development/acquiring of lands and funding to construct more flats for low income earners.

10.
10.

Do you think there is an interest within your Department to learn more about other countries experiences, training, tools, partnership arrangements, peer-to- peer learning, curricula and be a part of a global public service award system on SDGs implementation?
 PRB is willing to learn more and experience the implementation of SDG’s to develop and gain knowledge so that we can help our communities, organisation and estates to grow towards the 2030 agenda and SDG’s goal to achieve governments 5 and 20-year NDP.

 There is a need to learn more about housing developments in other countries like Singapore, Malaysia, other successful low-cost housing development countries.
 There is also a need to know the type of construction methodologies they adopt, cost per square meter and the time taken to complete project.

 Th Board is currently working towards partnering with International Funding Corporation (IFC) for the implementation of the Raiwaqa Project.

Page 7 of 7 Aged Accounts Receivable Public Rental Board Aged as of 29.

February 2020 Aged by Posting Date All Amounts in LCY Customer: Customer Posting Group: RENTAL, Blocked: ' ' No.
Name Balance 1 - 29 days 30 - 60 days 61 - 91 days 92 - 121 days Aged by Posting Date 502B/0404 EMOSI RAUVUTU MATAKICAKAU 502B/0505 TUNIKULA YALAYALADONU 502E/0305 ASIVOROSI TORA 503A/0804 KINISIMERE NAITU 503A/1001 MARIA ADISOVA 503C/0303 JITENDRA PRASAD 504A/0104 SEMESA LATIAMEKETI 504A/1201 JOVILISI NALEVE 504A/1702 VONI SUKA CIBA 504A/1805 LITIANA VOSAVERE 504A/2804 TEVITA ROKOQICA 504B/3501 MATIA RATAKELE 504C/0304 SAMUELA NABUSE 504C/0904 ATECA TAGIWAQA 510A/0306 ELIKI VOSADRAU 510D/0105 POATE NACAKURO 510D/0404 SHAMMI DATT 510E/0103 MELAIA B TAKALA 510F/0303 QALO MANINIUDUA 510F/0408 ILAISA WAQA 511A/0301 VIMAL SEWAK 511A/0401 ISIKELI IKANIDROKO 511A/0504 VANDANA PRAKASH 511A/1005 TAWITA NAKIBAE 150.00 5.00 0.00 5.50 0.00 0.00 0.00 109.00 40.00 17.00 78.40 321.00 36.00 4.98 0.00 224.00 0.00 11.45 38.70 576.00 50.00 50.00 0.00 50.00 120.00 -10.00 0.00 10.00 -41.00 -0.90 0.00 0.00 20.00 74.00 -117.68 2.00 37.00 -10.00 0.00 84.00 -173.00 34.68 83.80 144.00 50.00 50.00 0.00 50.00 30.00 25.00 30.00 -4.50 22.00 8.50 5.00 109.00 25.00 -57.00 102.90 190.00 -1.00 25.00 0.00 120.00 180.00 43.35 -4.05 180.00 0.00 0.00 0.00 0.00 0.00 -10.00 -30.00 0.00 -1.00 -7.60 20.00 0.00 -50.00 0.00 -117.68 -48.00 0.00 -10.00 0.00 144.00 -3.00 34.68 0.00 144.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1.00 -31.90 20.00 0.00 20.00 0.00 82.32 152.00 0.00 20.00 0.00 -124.00 14.00 34.68 -41.05 108.00 0.00 0.00 0.00 0.00 3.
March 2020 Page 1 PRB\IMRAANK More than \121 days 0.00 0.00 0.00 0.00 21.00 31.90 -45.00 0.00 25.00 0.00 128.54 25.00 0.00 -20.02 0.00 0.00 -18.00 -135.94 0.00 0.00 0.00 0.00 0.00 0.00 Aged Accounts Receivable Public Rental Board 511A/1204 MARIANA DIWAQADRUA 512A/0502 LORIMA VATUCIRI 512A/0802 ISHWAR PRASAD 512A/1402 MATAIASI C TURISAU 512A/1601 ANJESHNI DUTT 512B/0201 SERESIO TAUKEI 512B/0401 VIMAL RAM 512B/0501 SATYA RAM 512B/1601 FILOMENA LELEAVULA 512B/2601 NAUSAD BEGG 521A/0201 PITA NATURAGA 521A/0402 SAVAIRA DALI 521A/0701 VILIAME LOMANI 521A/0905 MEREONI NALIVA KURULO 521A/1905 VIKA NAKACIA VINAKADINA 521A/2204 VILIAME BALEILAUTOKA 521B/0101 KRISHNA SAMI GOUNDAR 521B/0502 ISIMELI VERENAKADAVU 521B/0701 KERESI BULI 521B/0902 LALITA DEVI 521B/1004 JOSEVATA CIRI 521B/2102 PITA NATURAGA 521C/0101 MARGARET ST JOHN 521C/0403 LUKE VOSAVAKAVELI 521C/0501 NAOMI NAILAILAI 521C/0703 SAINIMERE KARA & T WAQA 521C/1304 ONISIMO SERU 521C/2003 NITESH KUMAR 521C/2103 SAIRUSI DRALA 521C/2202 ATELAITE TAMANI 522A/0402 TANIELA MATAITINI 522A/0701 TULIASI YALAYALA -100.00 166.00 0.00 0.00 0.00 5.90 35.00 120.12 -145.00 45.00 90.00 -5.00 54.00 35.48 -10.00 77.50 -446.00 20.44 -5.00 75.64 -9.28 118.80 20.00 0.00 20.00 16.20 0.00 124.00 24.00 -10.00 -10.00 0.00 59.08 0.00 0.00 0.00 0.00 0.00 -304.85 145.00 0.00 -85.00 25.00 75.00 24.35 -5.00 0.00 5.00 -48.45 -15.00 0.00 25.90 148.50 25.00 20.00 25.00 0.00 31.00 155.00 -45.00 25.00 20.00 -3.00 -26.15 3.
March 2020 Page 1 PRB\IMRAANK 0.00 0.00 0.00 0.00 0.00 0.00 59.77 0.00 0.00 0.00 20.02 235.30 24.17 10.00 0.00 477.00 50.66 -1.45 0.00 106.04 0.00 -0.08 9.98 -2.19 0.00 0.00 0.00 0.00 5.00 -10.00 18.59 315.59 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120.12 120.12 0.00 0.00 0.00 -40.00 24.00 -68.52 20.00 0.00 -100.00 12.44 20.00 0.00 -89.28 54.30 20.00 -5.00 20.00 0.00 0.00 0.00 98.78 -20.00 0.00 10.00 -40.92 0.00 0.00 0.00 15.00 -107.00 35.48 20.00 0.00 64.00 -1.56 20.00 0.00 5.72 0.00 0.00 0.00 20.00 0.00 0.00 0.00 0.00 20.00 0.00 0.00 59.08 Aged Accounts Receivable Public Rental Board 522A/0804 JONA VISEI 522A/0904 KOROINIVALU ROKAWA MADANAWA 522B/1102 SAMUELA S SIGATOKACAKE 522B/1204 MARIKA LEWAYADA SAUCOKO 522B/1502 ISEI LAVETA 522B/1702 KELEVI BALEKANA 522B/1804 TIMOCI TUVAKECE 522C/1903 EPELI WAQAVONOVONO 522C/2501 NACANIELI ULUIBAU 522D/2802 LAISIASA MOMO 522D/2901 PETAIA ROKOMALAKALOU 522D/3001 SALOME VISOLI 522D/3103 TIMOCI QORO 522D/3202 JIUTA & LITIA NAUFIJI 522D/3302 ASENACA RAISAMU RAIKOTI 522D/3605 GEETA BALA MAMTA 522E/3903 SITERI & ERONI SERU 522E/4203 ABRAHAM KAIPATI 522E/4401 WIRI TABAKEA 522E/4506 AISAKE MATAREWA ROGO 522E/4606 TUI MICHAEL AHSING 522F/0505 LEWAVONU ECELI 522G/0101 SOLOMONE NAROBAKIA 522G/0302 SAIMONE NAIVALU 522G/0502 ARITEMA VUKUNISIGA 522G/0903 VILIMONI VAKACAVU 522G/1003 FILIMONI BANUVE 522G/1102 JOELI BILO 522G/1304 TOKASA LIKUDRAUSA 522H/0106 INOKE MOMOIKAWAKAWA 522H/0204 JONATE LEDUA HAWEA 522H/0404 AIRIN TOROTO -4.96 38.24 5.32 2.64 -198.00 -5.00 -128.76 -88.00 20.00 112.00 0.00 -8.00 18.00 112.00 0.00 -41.32 168.00 -188.00 82.00 36.20 -0.50 -42.00 -35.76 -34.68 60.72 -60.00 22.00 106.00 -89.28 112.60 -25.00 -5.00 68.80 87.80 -55.85 23.30 70.00 5.00 -108.45 40.00 25.00 140.00 0.00 8.00 85.00 -210.00 -28.00 -244.15 49.73 80.00 14.00 -99.75 -29.25 47.50 42.80 44.15 75.90 15.00 0.00 0.00 -24.10 -154.25 20.00 0.00 -52.01 5.36 35.32 -30.36 112.00 10.00 81.24 12.00 20.00 48.80 0.00 0.00 0.00 -88.00 84.00 148.68 0.00 2.00 26.00 36.20 29.76 78.00 34.24 35.32 10.72 20.00 0.00 0.00 10.72 112.60 3.
March 2020 Page 1 PRB\IMRAANK 10.00 0.00 103.18 0.00 51.91 6.51 144.00 0.00 767.25 162.00 0.00 0.00 0.00 0.00 0.00 152.00 0.00 0.00 0.00 50.00 30.00 27.05 0.00 -11.16 0.00 43.84 -125.26 5.55 0.00 0.00 201.98 25.95 5.00 0.00 -64.96 0.00 152.32 2.64 -88.00 4.26 -42.00 42.00 20.00 0.00 0.00 0.00 0.00 112.00 0.00 138.64 0.00 112.00 -70.00 36.20 0.00 -2.00 2.20 35.32 30.72 20.00 0.00 0.00 4.00 112.60 Aged Accounts Receivable Public Rental Board 522H/0603 PANAPASA MASIBAKA MOTOSIRI 522H/0702 WILLIAM HICKS 522H/0802 BESSIE WORK 522H/1102 VASEMACA BULOULEVU VERENAKADAVU 522H/1204 SULIASI DELAINAMATE NAIVALUCAVA 522H/1405 VILIVE SADRUGU 522I/0508 EMOSI BALEIDROKADROKA 522I/0603 APISALOME TAWAKE 522I/0802 SAMUELA SERU AND APENISA SERU 522I/0904 TIMOCI DELA COLATIMAITARUKUA 522I/1003 SEKEASI RASERU 522I/1102 LEONE DOMINIC PICKERING 522I/1403 EPELI TADI 522I/1505 ARIETA ROKOCOKO 522I/1602 NIKO RAVOUVOU 522I/1804 USAIA DINAVUSO 522J/0103 EPELI SOLESOLE NAKOSAKOSA 522J/0205 JONE LUTUNAUGA 522J/0303 TOMASI MASIBALAVU CABENASIGA 522J/0601 PAULA TAUVOLI 522J/0904 ROPATE NAULU 522J/1204 TERESIA MERE BUNA 522J/1304 MANASA LOMALAGI 522J/1402 KINISIMERE BOUWAI 522J/1703 ADI LAISA NAWAQA 522K/0203 VINAI VOLAVOLA 522K/0403 MOHAMMED HAYEEM HUSSAIN 522K/0904 TARUSILA RANADI 522K/1302 APISALOME DELAI 522K/1404 AKUILA RATU 523A/0202 RAJESH KUMAR 523A/0302 AMENA LASARO -44.00 -89.32 60.72 104.00 79.36 14.00 -65.28 -36.00 -53.36 20.00 -5.00 53.44 125.12 30.72 10.00 20.00 52.08 30.72 13.72 54.12 -164.68 20.00 104.00 -10.00 200.00 0.00 60.72 -40.00 -360.00 20.00 25.00 -59.25 0.00 44.60 -224.10 130.00 99.20 69.07 43.40 130.00 70.80 -75.00 25.00 20.80 31.40 -16.60 -5.00 -2.00 45.10 30.70 32.15 67.65 -155.85 -29.00 80.00 5.00 0.00 25.00 0.90 -5.00 -395.00 25.00 -30.00 112.60 104.00 35.68 60.72 101.95 79.36 0.00 34.72 104.00 56.64 20.00 20.00 53.44 125.12 30.72 20.00 0.00 14.08 -32.48 23.72 54.12 -14.68 20.00 104.00 0.00 0.00 20.00 60.72 -60.00 -80.00 -80.00 3.
March 2020 Page 1 PRB\IMRAANK 319.08 207.91 0.00 64.30 257.44 0.00 0.00 0.00 47.58 0.00 80.98 29.00 54.00 40.81 70.64 21.22 10.00 0.00 -16.00 -1.80 22.89 -41.00 150.00 0.00 131.98 22.16 0.00 20.00 -0.84 132.00 719.67 0.00 -60.00 -147.40 3.00 -14.32 60.72 0.00 44.92 0.00 34.72 37.26 26.64 20.00 20.00 3.44 -54.88 10.72 -10.00 0.00 17.08 28.00 23.72 54.12 200.00 10.00 104.00 10.00 0.00 0.00 0.00 14.00 144.00 96.00 Aged Accounts Receivable Public Rental Board 523A/0403 EPARAMA F/N EMORI DRUGUWALE WAQA 523A/0603 TIMOCI WAQATABU 523B/0703 TIONIKAI BETERO 523B/0804 ALESI RAMOMO NAIVOLASIGA 523B/1102 JONE MASI 523B/1207 MILIKA LIKUIVALU NABUNOBUNO 523C/1702 MILIAME MEKEMEKE 523D/1903 VILIKESA VUREWA & ELINA T 523E/2302 APISAI SOROVAKI 523E/2502 NEUMI RATU 523E/2604 FILIPE KONUSI 523F/2705 TIMOCI ROGOIRUWAI 523F/3002 JOSIUA KURUKITOGA 523F/3102 MACIUSELA NAITURU 523G/3503 MALAKAI TAGICAKI 523H/3803 JOTIVINI RAWAQAVANUA 523H/3902 JOSEFA TUKAI 523I/4104 ELENI DUVUNIYASI 523I/4202 PERCY BROWN & TUPOU SEREANA 523K/4802 AJAY KUMAR 523L/4903 MESULAME RAMOALA 523M/5404 NETANI LAQERE 523M/5504 SELA RATUDRADRA 523M/5602 MERELAISA DAWAQA 524A/2703 TAINA ROKOTABUA BAINIVALU 524A/3103 APIMELEKI DE 524C/3903 JONA BALEINAGETI RAVASAKULA 524C/4402 VASEMACA SAUKALOU 524D/5805 JEKE DUTE 524D/6104 ESAVA KOBITI 524E/4601 AMINISITAI WAQA 524E/4701 SIMIONE VUA -36.00 -15.00 -254.00 54.00 -10.00 87.88 144.00 35.32 35.48 32.00 104.00 60.72 0.00 -56.00 -16.00 20.00 81.12 36.00 -102.00 0.00 144.00 35.32 144.00 144.00 12.80 20.00 200.00 -241.08 150.00 113.50 -91.56 20.00 -30.00 10.00 -75.00 46.00 10.00 43.95 -108.00 -15.85 44.35 -8.00 0.00 -154.10 36.00 180.00 -190.00 15.00 -68.60 72.00 -90.00 36.00 1.13 44.15 180.00 0.00 53.50 -5.00 -100.00 97.40 100.00 0.00 3.05 -55.00 3.
March 2020 Page 1 PRB\IMRAANK -206.00 34.00 0.00 20.00 0.00 5.00 0.00 59.87 35.32 35.48 144.00 0.00 60.72 -36.00 144.00 -16.00 -15.00 81.12 -36.00 -136.00 36.00 0.00 35.32 144.00 0.00 82.80 20.00 0.00 173.92 0.00 0.00 8.44 20.00 5.00 0.00 0.00 5.00 0.00 0.00 15.32 -124.52 44.98 0.00 -6.00 64.00 -56.00 -16.00 20.00 1.12 -36.60 -6.00 -36.00 0.00 35.32 8.00 0.00 -97.20 -5.00 0.00 -46.08 0.00 0.00 58.44 20.00 Aged Accounts Receivable Public Rental Board 524E/5003 LAITE NAULUMATUA 524F/5403 ATELINI BULOU 524F/5501 SAVENACA TABUALEVU 524G/1604 RATU PAULIASI LAGILAGIKONACEVA 524G/1702 ALESI LAU & PENI VEDIKA 524G/2006 SISILIA SOKOVETI BANUVE 524G/2104 TAWAKE NAMARALEVU 524G/2207 RAPOAMA RAQI 524G/2302 KELERA ADI 524H/0705 DONATO LABALABA 524H/1003 WAISALE TORA & KINISALOTE KURUSALIA 524H/1103 SAILASA LUTUNAIVALU 524H/1203 ADI TUBUNA LABALABA TUGALALA 524H/1303 KITIONE VOSAYACO 524H/1403 ISOA MEI KONIFEREDI 524H/1503 MEREIA RAVUSIGA 525A/0104 SAMUELA ROKORAIVOKA 525A/0401 LUKE KAUYACA 525A/0506 MELI MULE LOMALAGI 525B/0604 PENIASI OLIVER QOLIJONA 525B/0803 LUISA ADILEWATOGA 525C/0903 MALAKAI LEWAI 525F/2006 VINAISI MARAMA TUILOVONI 531A/11003 SAIMONE DOBUI DALITUICAMA 531A/11703 MISIWATA VULA RAVOUVOU 531A/11802 TOKASA VAKASAVUWAQA 531A/12004 VERENIKI BATIYAKA 531B/12601 WATISONI KEVE 531D/10604 VASITI MARAMAITAMANA 531E/10501 KALIVATI DAU 531F/12902 BULOU EMELE RABUNO 531F/13004 NEMANI TOKULANIBEWA -30.00 20.00 20.00 8.25 112.47 21.08 -20.20 87.52 100.00 0.00 53.04 91.48 -41.40 -100.00 154.70 84.00 184.00 -10.00 -176.00 184.00 12.00 -9.84 49.20 32.00 112.00 -45.00 -113.92 50.00 172.00 60.72 56.00 12.00 -25.00 -25.00 -35.00 0.00 0.00 0.00 37.25 -160.60 150.00 51.50 141.30 151.85 41.40 100.00 0.00 10.00 230.00 25.00 30.00 92.88 230.00 112.70 -13.50 140.00 0.00 -25.00 65.10 0.00 -58.00 75.90 -84.00 -10.00 -180.00 -5.00 20.00 0.00 0.00 0.00 394.45 -52.48 -200.00 0.00 -46.96 29.60 -41.40 50.00 0.00 -30.30 14.00 20.00 -16.00 0.00 54.40 25.16 -50.80 112.00 0.00 20.00 27.08 0.00 0.00 -39.28 0.00 112.00 3.
March 2020 Page 1 PRB\IMRAANK 300.68 52.80 15.00 0.00 0.00 0.00 -327.95 48.31 189.80 0.00 250.37 0.00 41.40 150.08 0.00 0.00 598.00 135.94 -4.62 0.00 0.00 0.00 86.30 256.00 0.00 61.00 167.10 0.00 0.00 235.01 -2.00 -140.00 0.00 0.00 5.00 0.00 0.00 0.00 -75.00 87.52 200.00 0.00 -161.96 0.00 0.00 -50.00 0.00 0.00 -266.00 20.00 184.00 0.00 0.00 0.00 -70.80 -88.00 0.00 20.00 22.08 0.00 0.00 -89.28 56.00 28.00 Aged Accounts Receivable Public Rental Board 531H/13701 UNAIA LAQEQORO & INOSI MALE NA 531H/13801 ELENOA GAUNAVOU & JEMESA TUWAI 531H/13903 VONIANI WAQAVANUA 531H/14202 SAVENACA VUNISA 531J/14603 APENISA RATULEVU 561A/0202 JIUTATIA SENIBIAU 561A/1102 KALESI & MARESELA VELOVELO 561A/1202 ERONI KIE 561A/1302 TEPORA CEVALALA 561A/1601 PITA & FUATA VAMARASI 561A/1802 PONIPATE CEVAILAGI 561A/2002 NINA TIGAREA 561A/2102 AMANI RATU 561A/2401 KAFOA FIU 561B/0103 MAKERETA SANIMELI STEVENS 561B/0302 ESIKA VOSABECI 561B/1103 ANI COKA 561B/1204 KRITI KALPANA SHARMA 561B/1504 ANA LOLOHEA 561B/1602 NATOLO CILI RANUQANUQA 561B/1701 TERESIA GAUBIDI 561B/1802 JOSATEKI F/N AKUILA MATA RADIO 561B/1902 SAMUELA RARANITOGA 561B/2103 TAVETA MARICA 561C/0502 SAMUELA TUINABUTU & ILIANA DUIKORO 561C/0603 SULIA BILIAI 561C/0804 SALANIETA BIUKORO 561C/0902 BASIL ILIESA 561C/1102 MIRIAMA VANI 561C/1603 KITIONE KAMA 561C/1701 SHIRLEY RAJ & ROVINA DEVI 561C/1902 LAISA LALIQAVOKA -93.20 5.00 72.00 20.00 3.22 28.21 -7.40 33.68 19.88 190.00 95.00 130.80 78.00 35.32 30.34 0.00 20.00 55.50 -10.00 190.00 190.00 0.00 20.00 20.00 -1.84 123.10 0.00 5.00 35.32 20.00 27.08 -29.15 46.00 5.00 215.00 -15.00 0.00 -0.04 20.75 20.05 24.85 0.00 0.00 0.00 0.00 44.15 0.00 -15.00 25.00 0.00 15.00 0.00 83.20 0.00 25.00 -10.00 78.10 0.00 25.00 0.00 44.15 25.00 -15.99 6.68 6.80 -25.00 172.00 20.00 0.00 0.00 -37.40 0.00 -0.12 0.00 0.00 0.00 0.00 35.32 0.00 -50.00 15.00 0.00 0.00 0.00 0.00 0.00 20.00 0.00 0.00 0.00 20.00 0.00 15.32 20.00 0.00 3.
March 2020 Page 1 PRB\IMRAANK 49.06 75.51 335.65 -421.62 72.97 0.00 0.00 184.23 0.00 -15.66 0.00 0.00 0.00 0.00 -128.23 0.00 240.00 -20.00 0.00 0.00 0.00 0.00 0.00 -55.00 0.00 0.00 0.00 10.00 0.00 131.60 -45.15 0.00 56.68 6.80 -20.00 172.00 0.00 0.00 0.00 2.60 0.00 9.88 0.00 0.00 0.00 0.00 35.32 0.00 -15.00 15.00 0.00 0.00 0.00 0.00 0.00 20.00 0.00 0.00 0.00 20.00 0.00 35.32 20.00 0.00 Aged Accounts Receivable Public Rental Board 561C/2203 SEREANA SALALO 561D/0203 EREMODO VATAVANUA VATUWALIWALI 561D/0505 SETAREKI RIKA TUKANA 561D/0803 SINAI FALEMAKA 561D/1301 ASENACA ADI KOILA 561D/1402 TERESA FULORI COVONO 561D/1501 JONA & LUSIANA LENATI 561D/1603 SALOTE HALE VATUWALIWALI 561D/1702 PASEPA VAKARAU 561D/1801 VERENI DRALA 561D/2002 SHAMEENA MALAM 561D/2102 OSEA DELAISAVUI & MAKERETA VATAVANUA VATUWALIWALI 561D/2201 JOELI SOQOI LUTUCIRI 561D/2302 NAPOLIONI QURAI 563A/0103 ILIESA TIBIANADRAKI 563A/0201 SIKELI SENIKAU 563A/0502 SAIRUSI & MATELITA RATUMAITAVUKI 563A/0602 TEMALESI TOGA DAUNAKELO 563A/0901 TIMOCI KABUTA 563A/1301 KAITU MUA FUATA JOSATEKI 563A/1501 VENIANA ROLIKUTABUA 563A/1601 JOHN SERA PETERS 563A/1702 FAKVOI UFAMARATA 563A/2201 WILLIAM JERRY UNDERWOOD 563A/2403 SAKIUSA ROKODI 563B/0202 FOTU PETAIA & IOSEFO RAMULO 563B/0302 SUSY MARY 563B/0902 SERA TINAIBICI 563B/1102 VITALINA & KALISITO KALOUTAGANE 563B/1202 SALOTE SAUVANA 563B/1404 PATEMOSI & AKISI DAKUITOGA 563B/1503 JONE RAVULO NAITINI -8.00 97.80 -10.00 60.72 20.00 0.00 -20.00 -210.00 -30.00 93.72 20.00 5.00 5.32 60.72 43.22 54.17 -4.80 -53.32 20.00 10.00 132.00 35.32 -107.36 -6.80 57.37 90.00 53.36 132.00 44.15 237.50 15.14 0.00 10.00 0.00 25.00 -0.03 25.00 0.00 25.00 237.50 -55.00 0.00 25.00 15.00 24.15 45.54 0.00 0.00 24.00 20.85 25.00 5.00 165.00 44.15 25.80 26.20 0.00 0.00 66.70 62.00 -26.49 190.00 0.00 0.00 10.00 0.00 20.00 0.00 -10.00 0.00 -5.00 190.00 140.00 0.00 20.00 0.00 5.32 0.00 0.00 0.00 35.20 56.68 20.00 0.00 132.00 35.32 32.64 12.60 0.00 0.00 53.36 0.00 3.
March 2020 Page 1 PRB\IMRAANK 0.00 0.00 0.00 0.00 -7.15 0.00 25.00 0.00 15.00 0.00 0.00 98.30 0.00 0.00 0.00 19.76 115.86 0.00 0.00 0.00 38.16 1.16 191.50 9.97 0.00 120.24 0.00 0.00 0.00 0.00 -20.00 0.00 20.00 0.00 0.00 190.00 107.50 0.00 19.95 -5.00 15.32 0.00 0.00 0.00 -34.80 56.68 20.00 20.00 142.00 1,485.45 35.32 12.64 52.20 0.00 0.00 53.36 0.00 64.36 164.56 0.00 0.00 0.00 104.53 0.00 Aged Accounts Receivable Public Rental Board 563B/1703 PENAIA NAVUNISINU AND AKUILA CABENALOTU 563B/1802 KERESI ANIMORINI & PENIASI NATE 563B/2002 ILISONI NAMASI 563B/2103 VANI LUVU 563B/2303 PATRICK PENJUELI 563C/0102 SETOKI & MEREANI QASE 563C/0503 JIUJIUA RASALATO 563C/0602 ELENOA MARAMA 563C/0702 JONI VEREBASAGA 563C/0801 JOSUA WAKANIDAKUA 563C/0902 MARIANA BALEIKOROCAU 563C/1002 JIOJI TOKALAUVERE KOROCAWIRI 563C/1202 ATUNAISA & KARALAINI MULIACEVA 563C/1401 ARIETA L ROKOWAQA 563C/1603 TITILIA TARI SAUMATUA 563C/1902 SANJEEV KUMAR AND NISHA RABUL NAAZ 563C/2301 ECELINA NAVUGA 563D/0103 REAPI VAKABAUTA EMOSI 563D/0201 ILIESA RASAU & VANI WATIWASA 563D/0302 ADI SALAIWALU KAIKOSO 563D/0902 MARY WISE BULUWALENASUI 563D/1101 JOSUA KOROI 563D/1302 JONE UQE & ELENOA VURABERE GUMIKINAKELO 563D/1403 PITA BURELEVU 563D/1504 SERA & JOSATEKI KURUYABAKI BALEINASAU 563D/1702 DOUGLAS DANFORD 563D/1802 ENELE MALELE MOMO 563D/1901 LAISIASA KARUYA 563D/2002 PATERESIO ROKONAVENO 563D/2101 LAVENIA & SEMI CAKAU 563D/2201 EPELI & RO IVA RATABACACA 563D/2301 SEKOVE SERUKALOU 6.98 12.46 472.00 37.43 29.65 446.00 224.94 14.46 6.98 12.46 62.92 37.43 29.65 132.00 132.00 - -10.00 66.00 -20.00 32.60 88.88 -7.36 20.00 20.00 132.00 15.43 33.32 15.83 20.00 20.00 0.00 0.00 409.08 0.00 0.00 120.00 92.94 5.00 0.00 0.00 110.90 19.15 100.25 -5.00 25.00 25.00 0.00 0.00 25.00 0.00 25.00 20.75 31.54 65.80 25.00 25.00 165.00 0.00 41.65 0.00 -5.00 25.00 0.00 0.00 0.00 0.00 0.00 132.00 0.00 0.00 0.00 0.00 88.72 35.32 80.20 -20.00 20.00 20.00 0.00 0.00 -10.00 0.00 -30.00 112.60 0.00 52.64 20.00 20.00 132.00 0.00 33.32 0.00 20.00 20.00 3.
March 2020 Page 1 PRB\IMRAANK 0.00 0.00 0.00 0.00 0.00 0.00 0.00 44.46 0.00 0.00 104.97 0.00 598.35 284.98 0.00 59.93 0.00 0.00 79.92 0.00 50.32 -253.35 0.00 0.00 49.00 23.00 463.99 0.00 0.00 0.00 -5.92 -65.11 0.00 0.00 0.00 0.00 0.00 62.00 0.00 -25.00 0.00 0.00 88.72 16.83 80.20 -30.00 5.98 20.00 0.00 0.00 -5.00 0.00 -10.00 112.60 0.00 27.36 20.00 20.00 132.00 0.00 15.16 0.00 -10.00 20.00 Aged Accounts Receivable Public Rental Board 563D/2401 MEREISI NAISAUSAU 563E/0103 KULINIASI GUKINAIVALU SERU 563E/0303 MEREONI TALEMAIGAU & SAINIANA WAKESA NAVARI 563E/0402 SANAILA RABEBE 563E/0602 LUISA WAINIBULI 563E/0902 LIVIANA DRODROLAGI 563E/1302 ULITA NAULU 563E/1402 WAYNE STEVEN INJIMO 563E/1502 PENIASI WAQASAQA 563E/1601 SOKOVETI SEREKA 563E/1704 MANOA BAINIMARAMA 563E/1803 ESITERI MARAMA 563E/1902 APAKUKI VUNAKI & ATELINA MOCIA 563E/2203 FIRIKESA ROSS RALIFO 563F/0202 SANAILA NASEQESEQE 563F/0301 SERA ADIVALU 563F/0401 OPETI DELAI 563F/0601 KALIVATI & INISE NAMAKADRE 563F/0703 PITA WAQAIYAVANA & MAKERETA DAUCIRI 563F/1001 SEFOROSA RIAMKAU 563F/1103 JITOKO VILI 563F/1201 ECELINI KOROI 563F/1302 LAISIANA LEWAVATU 563F/1602 JOJI DONU NAVONU 563F/1902 JOELI PULU 563F/2402 FREDDY FATIAKI 563G/0302 SEREMAIA VAKAWALETABUA 563G/0505 NAEWANTEBURE TAWITA 563G/0701 FILIPE NAVUTUVATU 563G/0901 YABAKIDUAIMALEYA TABUA 563G/1001 SERA MARAMA 563G/1101 LUISA MASILACA ULUIVITI -30.00 -41.24 20.00 13.98 33.00 200.72 20.00 32.00 132.00 20.00 -17.40 32.98 20.00 20.00 -4.00 75.12 34.08 20.00 2.08 59.28 87.04 9.99 41.18 132.00 0.01 -67.48 5.00 20.00 20.00 0.00 70.85 72.85 25.00 42.20 -15.00 0.00 0.00 75.90 25.00 165.00 92.73 25.00 -39.25 0.00 25.00 25.00 12.97 106.40 42.60 25.00 55.10 99.10 108.80 0.00 0.00 165.00 0.00 40.65 15.00 25.00 25.00 0.00 56.68 6.28 -35.00 -16.24 0.00 0.00 0.00 60.72 20.00 132.00 0.00 19.97 112.60 0.00 20.00 14.96 0.00 125.12 34.08 20.00 32.08 79.28 87.04 0.00 0.00 132.00 0.00 32.52 -25.00 20.00 20.00 3.
March 2020 Page 1 PRB\IMRAANK -36.24 -5.00 0.00 0.00 60.72 20.00 67.50 0.00 0.00 112.60 0.00 -53.64 0.00 0.00 125.12 34.08 20.00 12.08 79.28 87.04 0.00 0.00 17.00 0.00 32.52 -5.00 20.00 20.00 Aged Accounts Receivable Public Rental Board 563G/1301 KUSITINO MARAVU 563G/1402 ANA AND HARRY LORD 563G/1501 RAM DAYAL & SUMINTRA DEVI 563G/1602 JONE DOVI CAMA SEINIKAUCAVA 563G/1704 SEMESA QEREQERETABUA 563G/2404 NECANI FATIAKI 571A/0703 SELAI PASI MATE 571A/1002 AKUILA SOLE 571A/1302 LATCHMA GOUNDER 571A/1604 ACENI SENIVOTA AND ADI SAINIMILI CAVUILATI 571A/1705 VILIAME & SALOTE KAMIKAMICA 571C/0202 SEVULONI DEBALEVU 571C/0502 ADIVANI W/O ILAITIA TOKALAUVERE TOKALAUVERE 571C/0601 SAMUELA DOLESAU 571C/0702 SIMIONE LESI 571C/0901 BETENA VEREIMI 571C/1004 PAULA TUVOU QIMANAVANUA 571C/1502 FILIMONI VOSALOTAKI 571C/1703 JOVILISI VILAIYARI NAUCUKIDI 571E/0103 VEILAWA NAQAU 571E/0404 TEWELA IOATA 571E/0801 SOKOVETI CEVALALA 571E/1202 ORISI KUNAKATA & RUCI CAMAI MOALA 571E/1305 TIMOTIO NAFAERE & MAKARITE TERANAGESEA 571E/1404 VILIAME DALITUICAMA 571E/1501 LAISANI & AISEA TOKARUA 571E/1602 ANARE VODONAIVALU 571E/1701 SALMA M 571E/1804 APENISA & KATTY RAVULO 572A/0303 SERA MAIREWA 572A/0403 AISAKE TANIDRALA 572B/0103 APISALOME SAINIMILI VUTE - -10.87 0.00 0.00 0.00 -9.99 21.05 0.00 0.00 0.00 0.00 0.00 0.00 -20.00 0.00 0.00 26.12 89.04 0.00 0.00 4.41 -0.74 20.00 0.00 0.00 60.72 4.22 20.00 34.72 0.00 0.00 0.00 20.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.
March 2020 Page 1 PRB\IMRAANK 0.00 0.00 0.00 0.00 26.26 0.00 0.00 0.00 0.00 34.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - Aged Accounts Receivable Public Rental Board 572B/0205 LAISA SOWATA 572B/0403 TANIELA TUKUNI 572C/0207 MOARA SOLOMONE 572C/0304 SUSANA LUPE MATEIVUDA 572C/0403 SEKOVE VADEI 573A/0602 JONE & APENISA WAQANITABUA 573A/0703 MIRIAMA VALENITABUA 573A/1002 ILIVASI NAVUNIDAKUA 573A/1101 KOLINIO ROKOSUKA 573A/1202 EPI KATONIVERE 573B/1503 WAISEA KURUSASA 573B/1608 RONAL RITESH CHAND 573C/1702 ILISAPECI LEWA 573D/2003 PENIASI SERU VOSALOTAKI 573D/2103 WAISEA & PAULINI DUIKETE 573D/2602 VILITATI HARRY DAUNAKAMAKAMA 573E/2903 JOSAIA RAILOTU RASIGA 573F/3302 SEMESA CAWANITOGA 573F/3403 NETANI BAI 573G/3502 JOVILISI NAGATALEVU 573H/3902 TANISELAU TUCIKA QAQA 573H/4001 SAULA & LAISIANA BULABALAVU 573H/4102 LIVAI LESUMAINAVULA 573H/4203 MERE VAKAYAMO ROQICA 573H/4303 VILIAME NABURE 573H/4803 TOMONIKO MOUSIO 573I/4903 ANDREA IOANE PESAMINO 573I/5103 MOSESE RATAGAU 573J/5504 AMINIO TOKA 573J/5802 ANE TUITOGA 573J/5903 JIMAIMA GRACE FISHER 573K/6704 LEBA TINAI -10.00 55.64 15.00 38.28 58.77 42.64 - -13.10 25.00 25.00 25.00 0.02 76.66 0.00 0.00 4.97 0.00 35.32 80.72 0.00 0.00 0.00 5.00 0.00 0.00 0.00 0.00 0.00 0.00 5.44 0.00 0.00 0.00 0.00 0.00 0.00 -51.00 20.00 0.00 0.00 20.00 15.91 20.00 3.
March 2020 Page 1 PRB\IMRAANK -7.00 0.00 0.00 0.00 -152.30 -30.00 0.00 0.00 -90.00 0.00 30.00 Aged Accounts Receivable Public Rental Board 573L/7003 MANISH CHANDRA KUTTAPU 573L/7201 LAISENIA RALOKA 573M/7501 EMOSI VAKALOLOMA 573N/7801 WAISALE VATEITEI 573O/7902 MEREWALESI TUIDRAKULI & INOSI VATUCICILA RAYAWA 573O/8001 JONA & JIJILIA DINATI 573O/8103 AJNESH SINGH 573O/8308 ULAIYASI SORONAMATA RINA & TEPOLA TORO 573P/8601 ANASEINI VAKAVOTU 573P/8702 MALAKAI MEKEMEKE 573Q/9002 PENI TIDRAI 573Q/9101 JONE DREU 573Q/9201 VIRISILA KORO 573Q/9301 SEMI VOLITI 573R/9502 WESLEY MORTON DAWAI 573R/9702 PENI SENIYASI 573S/10202 LORAINI LEBA RAICEBE 573S/10502 ATUNAISA F/N SIKELI TUVUNIVONO VUNIWAQA 573T/10702 ETUATE VOLAU 573T/11001 REAPI BAINIVALU 573U/11101 MUA DOMINIKO & ASERA SEFOROS 573U/11202 SITIVENI SIKELI LEWENIQILA LESUMAISUVA 573U/11305 SULIASI CURUDALI 573V/12002 SAKIUSA MATAVOLA 573V/12203 ATUNAISA & SERUWAIA TAGIVAVA 573W/12302 MERE BALE 573W/12402 SAKIUSA MASI 573W/12605 ASAELI MATAIRAVULA 573X/12703 LIVEMA ROKAWE 573X/12901 SEKONAIA & RUSILA TUINUKULEVU 573Y/13402 LORAINI RANADI 573Y/13501 TAUSIA MAIKA - - -10.00 19.52 20.00 60.72 0.00 0.00 -12.69 172.00 0.00 12.26 35.32 0.00 0.00 0.00 27.27 0.00 0.00 0.00 52.64 0.00 0.00 20.00 0.00 0.00 3.
March 2020 Page 1 PRB\IMRAANK 109.75 0.00 0.00 29.98 58.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.72 0.00 0.00 -20.00 -20.48 28.03 51.64 0.00 0.00 0.00 70.78 0.00 0.00 22.84 0.00 0.00 - -20.00 0.00 0.00 0.00 0.00 Aged Accounts Receivable Public Rental Board 573Y/13601 ELENOA S & JOPE TUIVANUAVOU 573Y/13903 MALAKAI FAHA KOTOBALAVU 573Z/14102 MAKERETA RASOVO 573ZZ/14302 STELLA ANARETA AH SING 573ZZ/14403 LEBA TAMARI 573ZZ/14501 MELI VATURARABA 573ZZ/14702 SAINIMILIKA BILITAKI 575A/0101 SIMIONE VONOVONO 575B/0202 VARANISESE BAI 575B/0302 CASSENDRA ROSLYN ROBERT 575C/0101 TULIA TINAI 575C/0304 PALOTO MARA 575D/0101 SUSAU FAKAVAI 575D/0202 DURGESH NANDHANI 575D/0301 TEVITA KOTOBALAVU 575E/0203 JONE GUGUCA 575F/0101 ORISI RAWAQA & SISILIA LITIA 575F/0202 ASAELI TANOA 575G/0304 MESAKE BUADROMO NIUMATAIWALU 575I/0201 MACIU KOROTINI 575J/0103 KITIONE VAKAU 575J/0204 APISALOME MOANATA & RAVIN KUMAR 575K/0401 ERENIMO MATAI 575L/0101 MANASA TUKANA 575L/0202 NAIBUKA LABALABA 575N/0202 AMELIA TUPOU 575O/0102 JONA QORO 575O/0203 SANJITA VIR 575P/0102 TIKIRUA BOLE 575Q/0203 SAIMONE KOROIVEDRE 575R/0103 KALINE DAUNAKELO 575R/0201 SEKOVE BAIVOU -35.00 58.60 0.00 60.00 0.00 0.00 30.44 10.00 20.00 49.99 54.96 20.00 184.00 67.15 26.48 35.32 35.32 57.72 32.16 54.28 176.00 20.00 -3.84 176.00 -4.00 20.00 21.52 25.00 -15.00 115.00 82.70 25.00 25.00 0.00 5.00 0.00 5.00 0.00 -0.02 -5.00 -20.00 0.00 68.70 25.00 61.63 0.00 -29.40 -16.73 -0.03 72.15 40.20 31.36 29.03 0.00 11.45 220.00 220.00 25.00 0.00 15.00 20.00 -198.00 90.16 20.00 5.00 0.00 10.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54.96 20.00 0.00 0.00 56.48 0.00 0.00 57.40 32.16 0.00 0.00 0.00 -28.84 156.00 20.00 5.00 3.
March 2020 Page 1 PRB\IMRAANK 0.00 0.00 - -78.00 17.61 -20.00 -11.00 0.00 -30.00 0.00 0.00 0.00 0.00 -20.00 0.00 0.00 20.12 -80.00 0.00 0.00 -3.52 0.00 0.00 0.00 32.16 0.00 0.00 0.00 -96.84 156.00 0.00 0.00 Aged Accounts Receivable Public Rental Board 575T/0203 VILIMONE MATAU 575V/0102 LAISA VOSAWALE TIVITIVI 575W/0104 AKUILA NEIBAVU 575X/0101 EMELE BAVADRA 575Y/0102 VILIAME CIVONICEVA 575Z03/0101 SAIMONI BAVUSA 575Z04/0103 MOSESE BABACALA 575Z05/0102 APENISA SEVILIA 575Z06/0201 MOSESE TUI 575Z07/0101 VATILIAI SAUVOLI 575Z0802 AKUILA & LORAINI NAGADRU 576A/0403 WAME ROKORATU 576A/0502 UNAISI BULIVATA NAITOKO 576A/0703 LOSALINI & PENI BAINIVALU 576A/0901 ILAITIA BANUVE VUIYASAWA 576A/1402 WAME QALINAUCI 576A/1601 LOSANA VALENTINE 576A/1702 MIRAM KING ONITA 576B/0601 JONE RATAVO 576B/0804 EPELI GEROME 576B/0902 NAVAUNIANI & SERA KOROI 576B/1202 VILIKESA QABALE 576B/1302 ARIETA KOBITI 576B/1401 DAVID BAINIVALU 576B/1703 MAIKELI RAVATU F/N SAIMONI LEDUA WAQABACA 577A/0201 JIUTA & TIMALETI VONOSAGAI 577E/0902 NACANIELI VUNILEBA 577H/1501 EPELI QIO 577K/0103 MISAELE NAIVALUVAKARUA 578A/0104 DAIANA VAGONE 578B/0402 ASIVOROSI DAKUVULA 578D/0801 JOTAME ULUITOGA 3.
March 2020 Page 1 PRB\IMRAANK 0.00 0.00 0.00 971.98 79.89 - -19.15 19.03 60.00 23.90 6.25 16.81 25.00 0.00 44.15 0.00 0.00 0.00 0.00 69.30 0.00 0.00 0.00 25.00 70.40 65.80 0.00 - -10.00 -17.92 200.00 -50.00 26.68 34.44 16.00 35.80 -2.68 115.60 20.00 19.99 35.32 2.20 22.69 2.08 7.70 55.44 62.00 33.97 21.14 20.00 56.32 52.64 94.00 36.56 5.00 91.88 14.74 20.00 20.00 Aged Accounts Receivable Public Rental Board 578E/1001 MACIU & MEREONI BALEILAKEBA 578H/1505 FORAETE NOFAGA 578H/1602 VILIAME SALABOGI BANUE 578J/1901 VILISONI & LUSIA FONMANU 578J/2001 WAQAVESI BULIVAKARUA 578L/2403 MEREWALESI MARIA RAINIMA 578L/2505 EPELI DAUSIGA 578M/2702 SALASEINI T TOKONI 578N/2803 MANOA LECA 578N/2901 AVAITIA TUIVALE 579B/0303 TEMO W/O ISIKELI TIKO BIU 580A/0101 IROA RAURIKUE 580B/0302 JANE F-N WILLIAM DANFORD DANFORD 580B/0404 RUPENI GACALA 581A/0201 ONISIMO VOLAVOLA 581A/0302 MELIKI QOLI 581A/0405 MERELITA KORODUADUA 581B/0201 JOSEFA TAMANI 581B/0404 MALELILI ONISIMO VUETI BARI 581C/0204 TIMOCI NAQILA 581C/0401 SALOTE VAKAOTIA 581D/0103 IVA MERE TANINAIABA 581D/0303 ILAISA QASENIVULI CAVU 581E/0404 LAISA DUGUWAQA 581F/0306 BENIDITO MATAYALEWA ACAREVA 581F/0401 MAKITA TUINUKU 581G/0105 SELEMA ROKO 581H/0204 MOSESE NAKAIRUKUYA 581I/0305 ALUMITA NUKU WAQA 581I/0401 SOTIA VAKACEGU 581J/0102 ANA LATAIMI 581J/0303 TEVITA TAVODI & SILINA TAVODI -72.00 56.56 144.00 20.00 144.00 35.32 4.20 0.00 -18.44 20.44 20.00 79.12 59.08 20.00 141.20 18.00 - -25.52 25.00 -5.10 25.00 3.
March 2020 Page 1 PRB\IMRAANK - -20.00 0.00 30.00 0.00 0.00 0.00 0.00 -14.37 0.00 96.38 75.02 198.26 0.00 0.00 0.00 -108.07 0.00 0.00 0.00 0.00 0.00 0.00 18.00 0.00 -30.00 Aged Accounts Receivable Public Rental Board 581K/0407 VILIAME MATAITOGA 581M/0102 SETOKI ILIESA SIGANIYAVI CEINATURAGA 581M/0203 IOANE BAI 581N/0103 PECELI WAQA NAVATOGA 581N/0303 TARUSILA LOLORUA 581N/0402 VASEMACA ROKODI & PENIASI MUDUNAVERE 582C/0302 TOMASI FAGMANIUE & MEREWALESI BUNA 582D/0103 SEPESA TONI 582D/0201 APIMELEKI TADERE 583A/0102 UNAISI VAKALOLOMA 583B/0503 MICHELLE SANDAY 583B/0703 MUE LISA MANI 583B/0802 LILI TAITO 583B/1003 AISAKE PAULO FAKTAUFOU 583C/2003 SATINI DAUNIYATU 583D/3204 RATU KINIJIOJI TUIVONOVONO GUCAKE & FANE SIVOKI 583E/3601 RT ORISI BALEIKASAVU 583F/3804 ESITA MARAMA 583F/4005 EMILY MARGARET TAITO 583F/4103 ISIKELI KALISITO 584A/0305 SAVENACA SENIVOTA RALAWE COALALA 584A/0601 MEREADANI TUICUKU KOLIYAVU 584A/0805 SEMITI CAGIVONOYAUYAU 584A/1003 EMORI VAKATUTURAGANIA MOSILO 584A/1104 ADRIU PENI VOLAVOLA WAQA 584A/1306 PENAIA WAITAWA 584A/1403 JEANNE KAMOE 584A/1704 MARAIA KURUIARA & ULUMILA BALEISOLOMONE 584A/1901 LEMEKI & CEMA BATIRI 584A/2103 SHELVIN SHANKAR 584A/2402 ELENOA LAGILAGI 584A/2502 SAVENACA NAILESU 3.
March 2020 Page 1 PRB\IMRAANK -132.00 92.00 100.00 31.00 48.00 78.00 2.00 101.00 69.00 237.97 116.29 181.00 276.00 276.00 0.00 276.00 73.97 176.00 276.00 100.00 Aged Accounts Receivable Public Rental Board 584A/2701 SERUWAIA WAQAWAI 585A/0901 MICHAEL ADRIAN HUSSEIN 585A/1202 TERESIA RAVUSE RAIYAWA R. 585A/1302 SEEMA SALESHNI DEVI 585A/1501 DOREEN SINGH 585A/1601 ASHNEETA LAL 585A/1901 UNAISI RAQAQA 585B/0902 CLORISSA GREY TADRAU 585B/1401 INOKE LANYON 585B/1801 VARSHA SONIA CHANDRA 585C/0103 ANSHU PRAKASH 585C/0201 LEIBLING TOGANIVALU 585C/0302 TAUSHEEF ALI 585C/0401 SHEENAL SHIVANGANI SINGH 585C/0502 SUPRIYA SINGH 585C/1202 SEJEONG LEE 585C/1302 ADA NAYAGO 585C/1502 ABDUL AZAL HUSSEIN 585C/2101 ELENI TAVANAVANUA 585C/2301 ATILESH NAND 585D/0101 FARZANA ZABEN NISHA 585E/0603 NASREEN SHAZIA REHMAN 585G/0101 MAIKA RAIKAKI MALO 585G/0201 NAOMI NAVOCE 585G/0603 FAMIZA FAZILAT NISHA KHAN 585G/0702 RATU JONE VATUKATAKATA VAKAWALETABUA 585G/0901 SETAREKI RAVATO 585G/1003 WALTER BRIAN WHIPPY 585H/0201 MELETI RANAMU KOLIKATA 585H/0602 MOHINESH LAL 585H/1302 HUN ROK OH 585H/1502 ETUATE BARI -4.00 281.00 396.00 41.00 195.00 - -444.00 0.00 0.00 111.00 0.00 - -111.00 3.
March 2020 Page 1 PRB\IMRAANK Aged Accounts Receivable Public Rental Board 585I/0102 NONU SANTE PESAMINO 585I/0401 FARAZ ALI 585I/1301 AFSRIN SABINA ALI 585J/0201 IOSEFO ROKOLA 585J/0801 MARGARET RAKUITA 585K/1001 DAVID BECHU 585K/1602 ERONI BARAUVULA 585L/0202 BHAWIKA NAICKER 585L/0902 GITANJLI GANGA 585L/1102 LAWERANCE ELAISE 585M/0301 PAUL F/N: RAJ KUMAR LAL 585M/0502 SAINIANA SEREVI 585M/0701 FONTAINE NATEKURU 585M/1101 RAIJELI LAVELAWA 585M/1204 LEILANI SOLRUN LETT 586A/0102 ABENESH SAMI 586A/0601 KELEMEDI MOCEIWASA 586A/0702 ASHNIL PRASAD 586A/1001 MERESEINI DRAIVALU 586A/1101 VASITI TAMANIVALU 586A/1402 SAMISONI DRALA 586B/0202 KAMINIELI BALEIKOROCAU 586B/0301 MANJULA TARAI 586B/0401 ASHNEEL ASHISH CHAND 586B/0901 RUCI MARIA SIVO 586B/1001 KARMILA DEVI 586B/1101 LAISIASA DOI 586B/1201 FELICITY NISHA ALI 586B/1301 QUEENY LANIETA McCOMBER 586B/1501 LITIA VATEA KOMAISOVAI 586B/1701 ILAITIA DRALA 586B/1801 JONE DRAUNIMASI 3.
March 2020 Page 1 PRB\IMRAANK 444.00 444.00 45.50 0.00 0.00 0.00 0.00 0.00 0.00 -106.00 0.00 0.00 0.00 0.00 0.00 0.00 444.00 0.00 0.00 156.00 0.00 0.00 - -178.88 0.00 0.00 Aged Accounts Receivable Public Rental Board 591A/0401 GEORGE SALESI 591B/0705 SELAI WAINIQOLO VERESA 591C/1602 VILISI BUNA KOTOIWASAWASA 591D/2203 LUKE LEVACIBAU 591D/2401 KUPPAMA & MUNIAMMA 49.44 4.18 73.09 155.28 60.58 20.00 20.00 54.64 -3.52 58.84 25.00 -10.00 18.45 70.60 73.55 20.00 0.00 0.00 56.48 58.84 3.
March 2020 Page 1 PRB\IMRAANK -15.56 -5.82 0.00 31.72 58.84 0.00 0.00 0.00 0.00 -189.49 Total (LCY) 97,853.32 31,252.11 23,273.79 10,790.26 7,256.39 25,280.77 31.9% 23.8% 11.0% 7.4% 25.8% Aged Accounts Receivable Public Rental Board Aged as of 29.

February 2020 Aged by Posting Date All Amounts in LCY Customer: Customer Posting Group: RENTAL, Blocked: Invoice No.
Name Balance 1 - 29 days Aged by Posting Date 502A/0205 MERE DIWAI TILI 502B/0601 VILIAME QATIRI 502E/0203 ANASEINI MOIKOTO 503A/0102 NORMAN HEWSON 503A/0501 WATE SAVIRI & PAULINI TOKALAUVU 504A/1602 VASEVA RAKURO 504A/2003 ANA TUKANA 504A/3205 AMELIA RADINIVUNA 504B/0404 SITIVENI TALAVAU VAKACERE 504B/0405 KUSHLA DEVI 504C/0402 VILIAME BULA 504C/0704 SEKAIA TEILAI 504C/1903 JONE SASSEN 504C/2005 MATEO NAIVELI 504C/3105 JEPECA WAINIQOLO 504D/2906 WATA MARAMA 504D/3401 ASHOK KUMAR 510A/0403 MEREULA SEVEIKAU 510D/0202 ARUN SHARMA 511A/0604 RISHAL RITESHWAR PRASAD 511A/0803 NACANIELI NARABE 511A/1203 LEKESIO TUDRILA 512A/0501 MOHAN SINGH 521B/1505 PAULIASI NAGUSA 521C/0303 OSEA TULOA 521C/0602 ENERI KURU 521C/1503 LASARUSA LOALOADRAVU 522A/1002 JOSATEKI NAINOKA 522D/2704 ATELINI F-N SETAREKI BARAVILALA BARAVILALA 522D/3301 POASA VOLAUVINAKA 522G/1604 JOSEFA TAGICAKI 522H/0901 JOSEFA VUTORO 522J/0204 WILLIAM FONG 522J/0302 SERUVI MOMO 522J/0807 MAREKO SUINA 522J/1303 LIVAI RAIKANAWA 522K/0402 SAMUELA BAINIVANUA 522K/0802 JIUTA TABUAKULA 522K/1403 SETAREKI RAOBA 523C/1602 SUBHADRA SWAMY 523E/2603 PONIJESE NAINAVU DELANA 523G/3502 RABIASHNI DEVI & RAJNESH RAJNIL DASS 524C/3902 VATILI TURUVA 524C/4103 NEUMI RATULEVU 524C/4202 CHRISTINE HAZELMAN 524D/6103 NIKO VAKACEGU BOLANILAU 524E/4804 PANAPASA CIRI MITIELI 524E/5105 RATU EPELI SOROKOVERATA TAMATA 524I/0402 KAMELI DEWA 531A/11301 AGNES TAVO 531B/12301 MESAKE TAUKEI 531D/10603 VIMAELI NAULUVOKAVOKA 531G/13302 HIRAM EDWARD MCCOMBER 561D/1401 FRANCIS WAQA & KELERA R 563B/1502 PAULA TAVABULABULA 563B/1603 SERUWAIA YAUVIRI 563B/1901 JONE
 VAKARISE 563C/2204 JOKAVETI ADIKAINAMUKA RABUKU 563D/0301 PONIJESE BULAI 563G/0503 SAKIUSA BULIVOROVORO 563G/0504 ASHA WATI 573E/2902 MANASA TOKI 573I/5301 JOSEFA AISEA 573R/9402 RUSIATE BAINIVALU 573T/10801 MEREWALESI MUABOLE 575B/0201 MARIKA TUINABUNAWA 575C/0303 KIRISITINA FOLIYAKI LALA 575Z09/0201 MOSESE RAVUTU 578H/1503 MATEO NAMANU 578K/2102 SEMI TIKOITOGA AND SUSANA NAKAORA 578K/2204 LANIETA TALEMAIBAU 578L/2402 PETERO NADRIVA 581C/0203 LITIA DAVETALEVU 581G/0104 LOWAMI KULA SIBILI 581G/0303 ALIPATE MOLI 581I/0102 RUSIATE BOLA 581N/0205 PITA RALACA & SILINA WHIPPY 583B/0502 JOE CAKACAKA TAGICAKIBAU 583C/2002 KULEA DAURUA VATUCIRI 584A/1304 LAWREENCE BROWN 584A/1804 LILY BALEINAVITILEVU LEPOLO 584A/2804 SHARON NAIDU 585A/0403 VIKA KULINIDOGO 585A/1102 TEVITA RALOLOASI ROGO 585A/1301 ARISHMA DEO 585A/1701 AKASHNI WATI NAIDU 585A/2201 JANESH LAL 585B/1301 KWON HO KOH 585B/2004 EUN JI KOH -20.00 249.84 0.00 0.00 0.00 39.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28.06 -31.00 0.00 0.00 0.00 0.00 0.00 0.00 92.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 297.00 0.00 585B/2102 ILISONI KETEWAI 585C/0101 SENIMILI MATANATABU 585C/0301 MEREONI LAGILAGITUKARUA 585C/1102 RIZWAN ALI 585C/2201 SAKARAIA CAGILABA 585C/2401 KELVIN ANTHONY 585F/0401 SOLOMONE DURU GONEYALI 585F/0802 JAMES JASON MORRELL 585F/1801 ALEXANDER PENE 585G/0401 MELAIA BALEITOTOYA LUKE 585G/0601 MIRIAMA RASAUBALE BALEIKASAVU 585G/1001 RUCI TIKO KATIREWA 585G/1002 PENI TIKOISUVA 585H/0502 KELEPI DELAI RAKABIKABI 585H/0601 ASHNEEL PRAKASH 585H/1401 PRIYA NANDINI GOUNDAR 585I/0601 OLIVA BALE 585J/0101 PRITI POONIMA 585J/0501
 ROPATE CABELAWA 585J/0601 VUETI LALIQAVOKA 585J/0902 RATU APISAI TAVAI BAVADRA 585J/1101 LOSALINI TUPA 585J/1202 KRISHAN NATH 585K/0101 RATU ALIPATE BOLABASAGA VEIKOSO 585K/0601 YUYU HUANG 585K/0901 VEREMO WAQANIDROLA 585K/1501 SIMIONE DAKULIGA 585L/0402 NEELAM PRASAD 585L/0502 MITHLESH GOVINDA SAMI 585L/0601 PAYLE PRIYA CHAND 585L/1002 PUSHPA ARJUN 585L/1201 HASTIKA NARAYAN 585L/1302 ARISHMA DEO 585L/1501 SUNIL PRATAP SINGH 585M/0202 ASISH AVIN KUMAR 585M/0802 FAWZIA KHANAM 585M/1203 MOHAMMED FIROZ 585M/1603 SHALEND SHARMA Total (LCY) 34,742.25 2,627.32 7.6% Aged Accounts Receivable Public Rental Board Aged as of 29.
February 2020 Aged by Posting Date All Amounts in LCY Customer: Customer Posting Group: RENTAL, Blocked: Invoice 3.
March 2020 Page 1 PRB\IMRAANK More than \121 days Aged by Posting Date 30 - 60 days 61 - 91 days 92 - 121 days - -5.00 0.00 0.00 0.00 14.62 0.00 0.00 0.00 130.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - -99.00 -20.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -25.00 11.37 0.00 74.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 89.00 132.00 132.00 132.00 -155.70 0.00 0.00 0.00 0.00 1,885.57 500.41 0.00 0.00 0.00 299.87 651.05 393.86 0.00 0.00 0.00 462.00 22.98 0.00 0.00 139.07 - -87.20 0.00 228.40 0.00 0.00 1,317.20 85.07 670.80 0.00 0.00 -460.00 - -140.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 50.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 174.00 0.00 - - -120.00 2,016.28 0.00 0.00 -198.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 531.60 -104.00 0.00 632.79 893.63 0.00 0.00 4.00 221.97 0.00 0.00 0.00 263.80 0.00 0.00 0.00 0.00 0.00 0.00 1,045.00 3,160.26 9.1% 532.48 1.5% -291.99 28,714.18 -0.8% 82.6% Aged Accounts Receivable Public Rental Board Aged as of 29.
February 2020 Aged by Posting Date All Amounts in LCY Customer: Customer Posting Group: TAXI, Blocked: ' ' No.
Name T563B/010102 MOHAMMED IFTIKAR ALI T573A/0101 WHITE FIRE (MOHAMMED RAFIQ) T573A/0201 WHITE FIRE (MOHAMMED RAFIQ) T573A/0301 WHITE FIRE (MOHAMMED RAFIQ) T573A/0401 WHITE FIRE (MOHAMMED RAFIQ) T573A/0501 WHITE FIRE (MOHAMMED RAFIQ) T573A/0601 WHITE FIRE (MOHAMMED RAFIQ) T573A/0701 WHITE FIRE (MOHD RAFIQ) T573A/0801 WHITE FIRE (MOHD RAFIQ) T573A/0901 WHITE FIRE (MOHD RAFIQ) T573A/1001 WHITE FIRE (MOHD RAFIQ) T573A/1101 WHITE FIRE (MOHD RAFIQ) T573A/1201 WHITE FIRE (MOHD RAFIQ) T573A/1301 WHITE FIRE (MOHD RAFIQ) T573A/1401 WHITE FIRE (MOHD RAFIQ) Aged by Posting Date Balance 1 - 29 days Total (LCY) 1,978.56 1,228.56 62.1% Aged Accounts Receivable Public Rental Board Aged as of 29.
February 2020 Aged by Posting Date All Amounts in LCY Customer: Customer Posting Group: TAXI, Blocked: ' ' 3.
March 2020 Page 1 PRB\IMRAANK Aged by Posting Date 30 - 60 days 61 - 91 days 92 - 121 days 750.00 - -400.00 -20.2% 400.00 20.2% More than \121 days 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Aged Accounts Receivable Public Rental Board Aged as of 29.
February 2020 Aged by Posting Date All Amounts in LCY Customer: Customer Posting Group: TAXI, Blocked: Invoice Aged by Posting Date No.

Name Balance 1 - 29 days T561A/0202 SHIRLEY SUNIL LATA SINGH T561A/0305 MONISH PRASAD T563A/0105 MARY KOTO QILAISO T563A/0401 SEREMAIA CAQASAU T563A/0501 JOSUA KOROI 1,035.00 550.00 340.00 825.00 380.00 Total (LCY) 3,130.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Aged Accounts Receivable Public Rental Board Aged as of 29.
February 2020 Aged by Posting Date All Amounts in LCY Customer: Customer Posting Group: TAXI, Blocked: Invoice 3.

March 2020 Page 1 PRB\IMRAANK More than \121 days 1,035.00 550.00 340.00 825.00 380.00 3,130.00 100.0% Aged by Posting Date 30 - 60 days 61 - 91 days 92 - 121 days 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 26 March 2020 Hon.
Alvick Maharaj Chairperson Public Accounts Committee Parliament of Fiji Fiji Dear Sir RE: Clarification of Issues – Report of the Auditor General of the Republic of Fiji In response to the questions raised relating to the 2017-2018 Audit Report on Statutory Bodies please find our responses.

1.

Copy of FNSC Finance Manual 2019 Attached.

2.

The Commission Disaster Recovery Plan and Risk Management Policy is Appendix 25.1 and 25.2 of the 2019 Finance Manual and has been actioned accordingly.

3.
3.

Sustainable Development Goals – Commission response to each below – 1.

Describe briefly, the general level of awareness by the staff members of your Department, of Fiji’s 5 years & 20 years National Development Plan, the 2030 Agenda, the Sustainable Development Goals (SDGs) and the SAMOA Pathway?

Commission staff members are well acquainted with the NDP and the SDG’s through workshop training conducted for the Commission Strategic Plan revised in 2019.
As our Annual Business plans align with our strategic core pillars (taken from the NDP Youth and Sports Development, Goal, Policies and Strategies) all staff have good knowledge of the importance of all the relevant documents and goals.

The Commission has aligned itself to the Samoa Pathway through working with our Island neighbors through MOU’s and agreements we have for sports development.

2.
2.

Describe the mechanism, if any, currently in place in your Department to enhance awareness of your staff members, of the alignment between the national development priorities, as per the Fiji’s 5years & 20years National Development Plan, with the SDGs and its targets and indicators?
The mechanism that we have currently in place to enhance the awareness of our staff members to the alignment between the national development priorities with the SDG’s is clearly in our overall business development plan (Appendix 1).
“To enrich the lives & health of all Fijians through physical activity & sports at all levels.” ____________________________________________________________________________________ P.O.Box GC 78, Raiwai, Fiji | Phone: (+679) 3300 288 | Fax: (+679) 3300 299 Website: www.fijisports.com.fj www.facebook.com/fijinationalsportscommission @FNSC_ 3.
Describe how your Department monitor and report on the progress of the implementation of Fiji’s 5years & 20years National Development Plan and of the SDGs under your responsibility?

Our Annual Business plan (aligned with the relevant SDG’s) is reviewed by the Commission staff and management quarterly with full reports submitted to our line ministry as per reporting required under Programmes and Projects of the line Ministries NDP.

4.
4.

Is your Department a part or member of an inter-agency or inter-ministerial/department co-ordination mechanism that plan, monitor and evaluate the progress of the implementation of the National Development Plan and the SDGs under your responsibility?

If yes: a) How often does it meet?

b) What aspects of its function can it be improved?

If no: c) Do you see the need for such a mechanism?
a)&b) NO we are not part of the inter-agency or inter-ministerial/department coordination mechanism that plan, monitor and evaluate the progress of the implementing of the National Development Plan and the SDG’s under our responsibility.

This is done at the Ministry level of the Ministry of Youth & Sports.

Our input is as per our Quarterly reports to the line ministry.
c) The Fiji National Sports Commission Act, “Functions & Objectives” aligns ourselves with 6 SDG goalsand its targets and indicators, which means working with 5 separate government ministries on their outputs of the NDP’s.

An anomaly is that while currently we formally report to the Ministry of Youth & Sports being our line Ministry, we are tasked per our Act to look after ALL FIJIANS from birth to death yet the Ministry is age bracketed and only looks after Youth between the ages of 15years to 35 years.
5.

Do you think your Department is sufficiently equipped to ensure an integrated and coordinated decision making process for SDGs implementation and for strategic planning?

We are equipped for what we do right now in our own space to ensure we are coordinated and integrated in decision process for SDG’s and our strategic planning however, we do need to improve our Database systems and be more effective in the communicating of data between the Ministries.
At present we all operate on separate reporting systems, in order to be more integrated and coordinated in the decision making process for such, there would need to be a centralized database to allow strategic plan and business plans to align with the National Development Plans and then the SDG’s “To enrich the lives & health of all Fijians through physical activity & sports at all levels.” ____________________________________________________________________________________ P.O.Box GC 78, Raiwai, Fiji | Phone: (+679) 3300 288 | Fax: (+679) 3300 299 Website: www.fijisports.com.fj www.facebook.com/fijinationalsportscommission @FNSC_ 6.
From your perspective, what are or ought to be the roles/functions of the lead government agency for coordinating the SDG implementation, and (b) how have these roles/functions been institutionalized?

We don’t know, because the Lead government agency is the PARLIAMENT of FIJI.

7.

From your best recollection, what steps has the Fiji Government taken so far to update or review its institutional setup (beyond the SDGs lead agency) in order to support the SDGs implementation?
From best recollection, the Fijian Government has utilized the National Development Plan 5 years – 20 years as the primary instrument to drive the implementation the SDG’s.

This would allow Government to identify the gaps or challenges, and identify prospects for strengthening its commitment to the 2030 Agenda and the progress since the millennium goals.

8.
8.

Briefly describe steps, if any, taken by your Ministry or Department to engage subnational level including authorities, including provincial, district and community level authorities, in the design and implementation of policies and measures related to SDGs realization (for example by encouraging the localization of the SDGs or the design of local strategies)?

If so, what initiatives have been taken in this respect and what have been the results and or challenges so far?
In recognizing the importance of SDG 17 we currently work through MOU’s and agreements with all levels of society including provincial, local bodies, rural and urban communities, the Police, Health officials, NGO’s and Government Ministries.

The Ministry of Health work with us on Wellness programs and education programs throughout the country and we have set up a number of community Fitness programs to address NCD’s.
The MOU we have with Community Policing is already reported to them seeing a reduction in youth offences.

The only challenge has been funding and monitoring as all groups have seen the benefit of working together for us all to achieve results under the SDG’s.

9.

What institutional arrangements or mechanisms are in place in your Department to engage civil society organizations, scientific community and private sector in the monitoring, review and follow-up of the SDGs?
“To enrich the lives & health of all Fijians through physical activity & sports at all levels.” ____________________________________________________________________________________ P.O.Box GC 78, Raiwai, Fiji | Phone: (+679) 3300 288 | Fax: (+679) 3300 299 Website: www.fijisports.com.fj www.facebook.com/fijinationalsportscommission @FNSC_ The Commission as an independent body corporate only monitors the relevant SDG’s which is available for sharing with interested organisations.
Our reporting through our line ministry does not provide any mechanism for a response, review or follow up from Government.

10.

Do you think there is an interest within your Department to learn more about other countries experiences, training, tools, partnership arrangements, peer-to-peer learning, curricula and be a part of a global public service award system on SDGs implementation?
Yes, and the Commission has already met with peers such as the Sport and SDG’s Project Officer of The Commonwealth as well as other members of the council of Europe, New Zealand and Australian representatives.

To fully advise on how important the Commission views the SDG’s and the National plan I have attached our relevant documents such as: a. SDG & NDP 5 years – 20 years Mapping for Fiji National Sports Commission.

b. FNSC Strategic Plan 2019 – 2024 against the SDG’s.
c. 2019 – 2020 FNSC Business Plan against the SDG’s & NDP I trust all of this information will be as required.
Regards Peter Mazey Executive Chairman “To enrich the lives & health of all Fijians through physical activity & sports at all levels.” ____________________________________________________________________________________ P.O.Box GC 78, Raiwai, Fiji | Phone: (+679) 3300 288 | Fax: (+679) 3300 299 Website: www.fijisports.com.fj www.facebook.com/fijinationalsportscommission @FNSC_ Finance Manual 2019 Fiji National Sports Commission Finance Manual 1 CONTENTS 1.

Introduction 2.
Introduction 2.

Accounting Concepts Basis and Policies 2.1 2.2 2.3 Accounting Concepts Accounting Basis Accounting Policies 3.

Standard Internal Control Procedures 3.1 3.2 Achieving the Control Environment Types of Internal Control 4.

Finance Operations 4.1 4.2 4.3 4.4 4.5 Approved Organisation Structure Summary of Main processes Financial Statutory Requirements Monthly Management Accounts Policy 5.
Revenue Receipts 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 Overview Refund of Revenue Local Purchase Orders Confirmation of Receipt of Goods & Services Documentation for Processing of Payments Dispatching of Cheques Accounts Reconciliation Posting of General Journals 6.

Annual Budget Planning 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 Introduction Policy Budget Assumption Revenue Budget Operation Expenses Capital Budget Procedures Cash flow Projection Annual Budget 6.10 Budget Preparation Process 7.
Official Bank Accounts 7.1 Policy Page 05 Page Page Page Page Page 06 06 06 07 07 Page 07 Page 07 Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page 09 09 09 10 11 11 12 12 13 13 13 14 14 14 15 15 15 15 16 16 16 17 17 17 17 17 18 18 Fiji National Sports Commission Finance Manual 2 7.2 7.3 Bank Accounts Authorised Cheque Signatories 8.

Insurance 8.1 8.2 8.3 Policy Application Claims Reporting Process 9.
Revenue 9.1 9.2 Policy Controls 10.

Purchasing 10.1 10.2 10.3 Policy Purchasing Procedure Processing of Invoices 10.4 Outstanding Purchase Orders 10.5 Cancelled Purchase Order 11.

Capital Expenditure 11.1 11.2 11.3 Policy Definition Procedures 12.

Tender Policy 12.1 12.2 12.3 12.4 12.5 12.6 12.7 Tender Administration Tender Procedure Advertised Tenders Expressions of Interest Receipt & Opening of Tenders Invalid Tenders Tender Evaluation 13.
Payments 13.1 13.2 13.3 13.4 13.5 13.6 Policy Payment Procedures Payment of Invoices Supply of Goods & Services Cheque Requisition Payment Process 13.7 Overseas Suppliers 14.
Inventory Control 14.1 Policy Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Fiji National Sports Commission Finance Manual 3 14.2 14.3 Purchasing of Stock Receipt of Stock 15.

Mobile Phone Policy 16.

Petty Cash 16.1 16.2 Policy Application 17.


Debt Recovery 17.1 17.2 17.3 Policy Debts arising from Dishonoured Cheques Accountable Advances 18.

Other Debts 19.

Entertainment 19.1 Managers 20.

Property, Plant & Equipment 20.1 20.2 20.3 20.4 20.5 20.6 Policy Limit for Capitalisation Procedures Disposal of Fixed Assets Disposal of Assets Revaluation of Assets 21.

Vehicle Policy 21.1 21.2 Replacement Policy Vehicle Usage 22.

Debtors 22.1 Policy 23.


Finance Responsibilities 23.1 23.2 23.3 23.4 23.5 23.3 Finance Checks External Audit Policy Grants Management Disaster Recovery Plan Risk Management Policy Payroll Software 24.

Glossary of Financial Terms 25.
Appendix 25.1 25.2 25.3 Disaster Recovery Plan Risk Management Policy Payroll Software Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Page Fiji National Sports Commission Finance Manual 4 1.0 INTRODUCTION The Fiji National Sports Commission is a body corporate established under its own ACT.
The Commission applies the Corporate Finance Procedures of a self-corporate identity with its own Board and structure.

PURPOSE: The Finance Manual is written and made available by the Finance Division to provide authoritative guidance on the application of financial related procedures and systems for the Commission.

The manual provides a standardized approach to fiscal and accounting matters for the Commission by: 1.
Documenting detailed procedures for use in preparing, distributing and processing accounting, procurement and financial related information between departments and the Finance Division.

2.

Documenting Commission Finance Policies and Procedures so that data accumulation, from preparation, distribution, and processing are standardized.

3.

Providing information and reference material as a training device for supervisory and managerial personnel.

4.
4.

Provide information to assist department and Managers to acclimatized and use the Commission‟s Financial Information System.

In order to function properly, it is necessary that all employees adhere to the procedures documented in the Financial Procedures Manual.

The Finance Manual is a tool to promote the efficiency and effectiveness of the operations of the Finance Division of the Commission.
It sets the guideline on the different areas of responsibility of the Finance Division and accounting functions that are also performed by other functional areas of the Commission.

In addition, the statutory requirements of the Government of the Republic of Fiji where applicable shall form additional requirements of the Finance functions.

FNSC applies the compliance requirement of the International Financial Reporting Standards (IFRS) and as such uses accrual accounting.
Amendments to the Finance Manual shall be made from time to time to further improve and streamline the existing procedures and processes.

Fiji National Sports Commission Finance Manual 5 The 2014 Finance Manual was effective from the date of setup of the Fiji National Sports Commission.
It is envisaged that the Finance Manual will achieve its overall intentions of accountability and transparency and the employees whose areas of responsibility fall within the ambit of this manual take due responsibility in their respective areas.

The revised 2019 Finance Manual now includes not just the Finance policies and procedures of the Commission but also the operations procedures of software‟s used by the Commission such as PayMaker.
2.0 ACCOUNTING CONCEPTS BASIS AND POLICIES 2.1 ACCOUNTING CONCEPTS The accounting theory underlying all financial statements of the FNSC programmes within the FNSC partnership can be embodied in the four major concepts, namely: The going concern concept - the organisation will continue in operational existence for the foreseeable future.
This means in particular that the income & expenditure account and the balance sheet assume no intention to liquidate or curtail significantly the activities of the operation.

Risk management policy and disaster management policy are applied to this concept.

The matching or accruals concept - revenue and costs are accrued.

That is to say, they are recognised as they are earned or incurred, not as money is received or paid.
The revenue and the costs are matched with one another so far as their relationship can be established or justifiably assumed and dealt with in the income & expenditure account of the period to which they relate.

Wherever the matching or accruals concept is inconsistent with the prudence concept as defined below, the prudence concept shall prevail.

It should be noted that this concept shall not apply to donor reports.

Donor reports will, unless otherwise stated, be prepared on a cash basis.
The concept will apply to all other financial statements such as monthly financial returns, management accounts for the local senior management team and audited statutory accounts.

The consistency concept - there shall be consistency of accounting treatment of like items within each accounting period and from one period to the next.
The prudence concept - revenue and surpluses are not anticipated, but instead are recognised by inclusion in the income & expenditure account only when realised in the form either of cash or of other assets, the ultimate cash realisation of which can be assessed with reasonable certainty.

Provision shall be made for all known liabilities, both expenses and losses, whether the amount of these is known with certainty or is a best estimate in the light of the information available.
2.2 ACCOUNTING BASES Accounting bases are the methods developed for applying accounting concepts to financial transactions for the purpose of the financial accounts.

In particular they are the methods used to determine the accounting periods in which revenue and costs should be recognised in the income Fiji National Sports Commission Finance Manual 6 & expenditure account and for determining the amounts at which material items should be stated in the balance sheet.
In the course of accounting practice there have developed a number of accounting bases, for example different bases for calculating depreciation or the amount at which stocks are to be stated.

However they are not intended to be a substitute for commercial judgement in the preparation of financial statements by the Commission.
The Commission must choose from acceptable accounting bases those which are appropriate to its circumstances and are best suited to present fairly the FNSC programme‟s results and financial position.

2.3 ACCOUNTING POLICIES Accounting policies are the specific accounting procedures selected and consistently followed by the FNSC programme as being, in the judgement of its senior management team, appropriate to its circumstances and best suited to present fairly its results and financial position.
The accounting policies followed for dealing with items which are judged material in determining surplus or deficit for the accounting period and in stating the financial position should be shown in the notes to the accounts.
Examples of material items might include:  Depreciation of fixed assets  Stocks and their valuation  Accounting treatment of grants 3.0 STANDARD INTERNAL CONTROL PROCEDURES 3.1 ACHIEVING THE CONTRO L ENVIRONMENT Establishing an appropriate control environment is the responsibility of the senior management team and is an essential prerequisite to establishing an effective internal control system.
Within the internal control system emphasis is often placed on financial controls; however it should be recognised that an internal control system should represent the programme‟s whole system of management controls, or control environment, as indicated below.

3.2 TYPES OF INTERNAL CONTROLS Organisational Controls 3.2.1 Ensure there is adequate resource at supervisor and management levels to meet agreed levels of output and control.
3.2.2 Ensure work is organised to make the most efficient use of resources to achieve agreed objectives.

Fiji National Sports Commission Finance Manual 7 3.2.3 Ensure the annual business plan is measured against the financial goals, National Development Plan and Sustainable Development Goals.

Physical Safeguards 3.2.4 Establish clear control of the use of assets.

This includes direct access and indirect access via documentation.
3.2.5 Security of assets and responsibilities is as per individual Key Performance Indicators (KPI‟s).

Segregation of Duties 3.2.6 Establish separate areas of activity, for example, authority from payment to reduce risk of intentional error, abuse, opportunity for collusion and promote accountability.

3.2.7 Establish independent validation and reconciliation of one work area by another.

Authorisation & Approval 3.2.8 Establish clear lines of authority.
3.2.9 Ensure that only legitimate costs/activities are paid for.

Accounting 3.2.10 Ensure that statutory requirements are met for maintaining proper books of accounts.

3.2.11 Ensure through reconciliation procedures that transactions are correctly recorded and processed.

Supervision 3.2.12 Ensure that internal checks are performed effectively.

3.2.13 Detect and correct procedural errors through systematic check.
3.2.14 Identify areas of control weakness, make recommendations and follow up compliance test.

Human Resources 3.2.15 Ensure that the standard of team members employed is adequate to meet the needs of the work and the programme.

3.2.16 Provide a framework in which to develop team members.

3.2.17 Ensure adequate training is available to enhance knowledge and expertise.
Fiji National Sports Commission Finance Manual 8 Information Systems 3.2.18 Ensure that basic data is available to enable objectives, targets, budgets and plans to be formulated.

3.2.19 Assist in providing essential, accurate and timely communication of the programme‟s performance to management to enable the programme to be operated effectively.

3.2.20 Assist management in monitoring performance measures which are of a financial and non-financial nature.
3.2.21 Give early warning of deviation from targets, plans and budgets requiring immediate management attention.

3.2.22 Enable management to anticipate changing circumstances and to correct poor performance.

4.0 FINANCE OPERATIONS 4.1 APPROVED ORGANISATIO N STRUCTURE The approved organization structure for the Accounts Division is for a total of five (5) staff, which may be further reviewed after full integration of the Accounting financial system.
Manager Finance Accountant Grants Officer Assistant Accountant Admin Assistant 4.2 SUMMARY OF MAIN PROCESSES 4.2.1 The Manager Finance, is delegated the authority to approve and sign Local Purchase Orders (LPO) within prescribed limits (refer 10.1.6).

4.2.2 LPOs are issued by the Finance Division.


Fiji National Sports Commission Finance Manual 9 4.2.3 All cheque payment are centralized at Finance Office therefore all bills for payments are required to be verified for payments by the Assistant Accountant/Accountant for processing and certified by the Chief Executive Officer.

4.2.4 All payments are posted in Accounts Payables Ledger and daily processed into General Ledger by the Accountant.
4.2.5 Revenue summary reports with copies of bank lodgments are submitted by the Finance Manger to Accountant, daily for verification, full coding and posting into GL.

4.2.6 All FNSC Income must be receipted by the Assistant Accountant, checking and processing into General Ledger by Accountant.

4.2.7 Requisition of Income and Expenditures (RIE) are prepared at the end of each quarter of the financial year for submission to the Ministry.
The Accountant must provide all ledgers, reconciliations of previous RIE‟s and reconciliations of bank statements for the quarter to the Finance Manager.

The Grants Officer must provide the Grants request summary with all supporting documents to the Finance Manager.

4.2.8 The Finance Manager checks, verifies and compiles the RIE‟s at the end of each quarter for submission to the Ministry.
4.3 FINANCIAL STATUTORY REQUIREMENTS 4.3.1 The Commission shall keep proper records in respect of its operation and shall oblige to prepare a statement of accounts in respect of each financial year.

The financial year of the Commission is to be from 1st August to 31st July or such other period as the Authority may from time to time resolve.

4.3.2 Proper accounts to be maintained for audit annually by the Auditor General or by such other person and on such terms and conditions as he may appoint.
4.3.3 The financial results and operations of the Commission shall be readied and forwarded to the Auditor General for audit within three (3) months from the end of the financial year.

Audit is based upon availability of the Auditor General office.

On receipt of the Audit Report from the Auditor General and presentation to the FNSC Board, the Annual Report is to be finalized.
4.3.4 The Annual Report on the operations, business and affairs of the Commission with a copy of the statement of accounts is to be submitted to :  25 Copies to Cabinet Office  70 Copies to Parliament Members  1 Copy to National Archives  1 Copy to University of the South Pacific 4.3.5 Accounting records shall be maintained for seven (7) years and maybe destroyed after the 7 years if no longer required.

All records relating to Capital purchases and recorded as Assets must be kept permanently.
This is in line with the record retention provision of the Income Tax Act.

Fiji National Sports Commission Finance Manual 10 4.3.6 Payment of all taxes and deduction of all taxes shall be made in compliance with the standing requirements of the Fiji Revenue & Customs Authority.

4.3.7 PAYE is to be remitted within 30 days after the end of the month in which deductions are made.

4.3.8 Advance Company Tax shall not be applicable to the Fiji National Sports Commission.
4.3.9 P4-1 Annual Summary and P4-1 slips to be submitted by 28 February each year.

4.3.10 VAT Returns shall not be applicable to the Fiji National Sports Commission as it is exempt from VAT and VAT returns.

4.3.11 FNPF Deductions The FNPF Act provides that all employees (including casuals) contribution must be deducted from their payroll.

FNPF returns are to be submitted on or before the last day of the month following the last day of every monthly period.
4.3.12 PAYE Deductions PAYE tax shall be deducted for any paid employees wages where the gross payroll is estimated to exceed the applicable annual income threshold of $30,000 which may vary from time to time.

4.3.13 SRT and ECAL Deductions Social Responsibility Tax (SRT) and Environmental Levy (ECAL) tax shall be deducted for any paid employees wages where the gross payroll is estimated to exceed the applicable annual income threshold of $270,000 which may vary from time to time.
4.4 MONTHLY MANAGEMENT ACCOUNTS 4.4.1 The Monthly accounts shall be produced by the 15th working day of the following month and presented to the CEO and the Board.
4.4.2 The Manager Finance shall present to the Commission Board, in the Monthly Commission Board meetings, the Profit and Loss Statement showing actual versus approved budget, the balance sheet, a report summarizing the overall financial operations, monthly bank statements, any other financial information as may be requested by the Commission at any time.

4.4.3 The CEO and the MF/Accountant shall inform the Commission Board of any significant changes warranting the Commission‟s attention.
4.4.4 Copies of Monthly Financial report shall be provided to Departmental Managers upon request for information and strategy review to improve performance.

4.4.5 The end of the year financial statement shall be submitted to the Commission Board within three (3) months of the end of the financial year which shall then be subject to an independent audit.
Fiji National Sports Commission Finance Manual 11 4.5 POLICY 4.5.1 All accounting records shall be properly filed and kept in a secured place for auditing purposes.

4.5.2 All files and journals relating to the previous year‟s accounts shall be moved to archives on the completion of audit.

Only files relating to the current audit period should be maintained in Accounts.

4.5.3 All accounts staff involved in accounting work shall abide by this policy.
5.0 REVENUE RECEIPTS 5.1 OVERVIEW 5.1.1 All cheques received through the mail must be receipted in the Receipt Book by the Assistant Accountant on the same day.

Receipts for payments received should be forwarded to the supplier.

5.1.2 All cheques are to be deposited in the Commission bank account on the next business day and proof of deposit to be attached to the Receipt Book.
5.1.3 The Receipt Book shall be periodically reviewed by the Manager Finance/Accountant to confirm that the cheque and cash received through the mail are receipted and deposited immediately thereafter.

5.1.4 Revenue receipts must be issued at time of receiving cash or cheque crossed or stamped “Not Negotiable” and payable to FNSC.

5.1.5 All cash and cheques received must be receipted at the same time and a revenue receipt issued to the client simultaneously.
Assistant Accountant must ensure all (3) copies of the receipts is signed by the Finance Assistant.

5.1.6 Assistant Accountant must correctly code the payment when receipting to ensure accuracy of reporting of income.

5.1.7 The Assistant Accountant shall refer all cheques to the respective Managers and Grant Officer for verification prior to receipting.
5.1.8 The Assistant Accountant shall endorse the back of the cheque with the personal detail reference in respect of the payment for any subsequent follow up action.

5.1.9 All revenue “directly credited” into the FNSC Bank account must be receipted the following day and Manager Finance advised accordingly.

Fiji National Sports Commission Finance Manual 12 5.1.10 Only cheque payments on the approved cheques acceptable listing shall be accepted as revenue.
Manager Finance shall be responsible to surcharge or discipline for any dishonored cheque.

5.2 REFUND OF REVENUE 5.2.1 All refund cheques shall be processed by the Finance Department after final approval is received from the MF/CEO.

5.2.2 Such request shall be updated in the Debtors profile for future reference.
5.3 LOCAL PURCHASE ORDER S 5.3.1 It is recommended that a Purchase Order is raised after receipt of three (3) quotations, but in the event, three (3) quotations are not available; the Finance Manager/CEO can approve LPO‟s.

Consideration will be given to organizations that support the Commission through sponsorship as a reciprocal agreement.
If it is recommended that the lowest quote is not acceptable, any higher quote accepted must be approved by requesting Manager and Manager Finance/Accountant with full reasons given on the raised request form.

5.3.2 NO Purchase order may be raised for any quotation over $20,000 for capital purchase without the approval of the Board.

5.3.3 Any purchase for service, equipment or maintenance in excess of $20,000 must be Publically Tendered after Board Approval.
(See 12.0 Tendering Policy) 5.3.4 All purchase orders are consecutively serially numbered and are only raised by the Admin Assistant/Assistant Accountant on the signed approval by the Manager Finance/Accountant and CEO within their approved limits as specified under Purchasing.

5.3.5 All cost shall be quoted unless for certain services where actual costs can only be determined after vehicles.
In such cases, an the service is done such as servicing, repairs and maintenance of estimated shall be allocated for costing of purchase order.
5.4 CONFIRMATION OF RECE IPT OF GOODS AND SER VICES Officers responsible for receiving goods and services must ensure that the items ordered on the local purchase order are supplied in full at the correct unit price before signing the delivery docket or invoice copy and if short supplied, a note to that effect is to be made on the delivery docket, supplier notified before processing for payment.
Fiji National Sports Commission Finance Manual 13 5.5 DOCUMENTATIONS FOR P ROCESSING OF PAYMENT S 5.5.1 The local purchase order shall be supported by Supplier‟s Invoice, Suppliers‟ statement, where applicable, Suppliers delivery docket certified for receipt of goods & services and attached to the Payment Requisition for verification and authorization for payment.
5.5.2 Payment made for Monthly FNSC accounts must be supported by an Invoice or Statement and reconciled by the Assistant Accountant prior to approval by Manager Finance/Accountant.

5.5.3 NO “Cash Cheques” can be issued against an invoice tendered for payment without approval of the CEO.

(See 13.2 Payment Procedures) 5.5.4 A cheque shall be issued with all supporting documents stamped “PAID” for signing by the approved cheque signatories after certification by the MF/ Accountant.
5.5.5 The cheque raised must be immediately posted to the creditor‟s ledger and submitted to Manager Finance/Accountant, daily, for verification, authorization and posting to the General Ledger.

5.5.6 The cheque raised must be also entered immediately into the Operating Bank Account Cash Flow statement.

5.5.7 All cheques must be approved by Finance Manager and signed by 2 cheque signatory as per policy.
5.6 DISPATCHING OF CHEQUES 5.6.1 Cheques to be collected shall be signed for in the appropriate column on the payment voucher with proper identification of the officer collecting the cheque.

5.6.2 Cheques for other cost centers shall be dispatched to the Receptionist for delivery in the scheduled courier services.
5.7 ACCOUNTS RECONCILIATIONS 5.7.1 Balance Sheet Items 5.7.1.1 All balance sheet items must be reconciled monthly with a breakdown of the GL balances prepared by the Accountant, checked by the Manager Finance.

5.7.2 Bank Reconciliations 5.7.2.1 On a monthly basis, the Accountant prints out the months Bank Statement and checks all deposits and presented cheques, which is verified with the bank accounts statement prior to sending copy to CEO.
Fiji National Sports Commission Finance Manual 14 5.7.2.2 Monthly Bank Reconciliations shall be prepared by the Assistant Accountant and certified by the Manager Finance.

5.7.2.3 Cheques un-presented shall be replaced if outstanding for six (6) months or more after liaising with the payee.

In such cases, the stale cheque shall be cancelled and returned.

5.8 POSTING OF GENERAL J OURNALS 5.8.1 General Journal entries are accounting entry adjustments which are directly processed in the Accounting software.
5.8.2 The Assistant Accountant/Accountant shall request for a general journal to be processed in the Accounting software.

The supporting documents and/or justification for the entry will be prepared and presented to the Manager Finance for approval.

5.8.3 Upon the approval of the Manager Finance, the Assistant Accountant/Accountant shall be able to process and pass the General Journal entry ensuring all fields are correct and a brief summary is included in the description/memo field.
5.8.4 The Manager Finance/Accountant shall review the General Journal entry to ensure it is accurate and timely, coded correctly and compliant with applicable policies, procedures and any sponsor/donor terms and conditions.

5.8.5 All adjustment journals shall be approved and signed off by the MF and CEO before processing at end of month by the Accountant.
6.0 ANNUAL BUDGET PLANNING 6.1 INTRODUCTION 6.1.1 The Chief Executive Officer shall in every year submit to the Board for approval, an estimate of the revenue and expenditure for the next financial year.

6.1.2 Chief Executive Officer may at any time during the financial year, submit a revised or supplementary estimate for approval.
6.2 POLICY 6.2.1 It is the responsibility of the Chief Executive Officer and the MF/Accountant to plan and coordinate the preparation of the annual operating expenditure budget, Capital Budget and statement of cash flows.

Budgeted figures are VAT Inclusive.


Fiji National Sports Commission Finance Manual 15 6.2.2 6.2.3 The annual budget shall be collectively prepared by the Programme Officers with the Department Managers, and submitted to the MF/Accountant for vetting of the budgets within their areas of responsibility.

The grants budget shall be prepared based on the approved baselines, NSO applications and Memorandum of Agreement (MOA) signed with the Ministry.
The Grants Officer, Manager Finance and CEO shall collectively prepare the draft on the basis of approval by the Grants Committee.

6.2.4 The draft budget shall be prepared by MF for the CEO who will liaise with the Chairman‟s of the various Committees before submitting to the Commission Board for deliberation.

6.2.5 The Annual draft budget of the Commission shall be prepared by March of the preceding year.
6.3 BUDGET ASSUMPTION 6.3.1 The Commission shall make assumption and estimates for the proposed budget in line with corporate and strategic plan.

6.4 REVENUE BUDGET 6.4.1 Revenue budget shall be based on the estimated activities of the Commission and grants funding by Ministry.

Also other revenues derived from donor agencies and sponsors.
6.4.2 The budget shall take into account the government‟s policy and expectations in relation to sports development and its impact on the other areas such as the environment.

6.4.3 The Budget shall consider the political and macroeconomic environment that will impact on the sports industry and the sports development ability for the Commission.
6.5 OPERATION EXPENSES 6.5.1 The Operation Budget shall be based on the requirements of the Commission for its daily operations in line with the Corporate Plan and the relating changes in manpower and resources.
6.5.2 Consideration should be given to:  Manpower costs for existing, additional staff and changes in staff (including overtime, meal allowances, acting allowances, shift, promotions, bonus and any proposed salary reviews with relating costs to FNPF, FNU Levy and leave)  Operation costs based on prior period trends costs and proposed changes but relative to the revenue budget.

 Utilities based on past trends with any proposed capital extensions or leased office rentals and revised unit costs.
 Repairs and maintenance of equipment based on past trends and include any additional capital purchase of office equipment.

Fiji National Sports Commission Finance Manual 16  Average fuel costs, spare parts and maintenance.

 Depreciation based on the current fixed assets and includes the capital assets in the proposed capital budget and excludes the obsolete or sold assets for the budget period.

 Finance leases where required based on the financial institutions interest rate.
6.6 CAPITAL BUDGET 6.6.1 The Capital Budget will include additional capital items that will equip the employees with the resources to improve programme delivery and in line with the requirements in the Corporate Plan and the government‟s policy on sports development.

6.6.2 Capital Budget will also include any work in progress for projects to be completed in the following year and finance leases.
6.7 PROCEDURES 6.7.1 Programme Officers shall prepare their capital budget according to the guidelines set out by the CEO and submit first to the line Managers then to MF/Accountant who will then submit to CEO for discussion with the Commission‟s board.

6.7.2 All capital budget proposals with targeted implementation dates and evaluations shall be consolidated by MF/Accountant.

6.7.3 Depreciation for all capital items budgeted shall be reflected in the operation budget for the same period.
6.8 CASH FLOW PROJECTION The cash flow shall project the total cash available to the Commission and will be prepared as follows:  Cash inflows from the Grant Income, Donor Income and Sponsorships.

 Cash outflows reflect the grants and operating expenses paid by the Commission and projected capital commitments of the Commission.
6.9 ANNUAL BUDGET The annual budget shall include the consolidated requirements of the Commission operating, capital and revenue budget with the projected Profit and Loss, Balance Sheet and Statement of Cash flows to reflect the overall results of the Commission.

6.10 BUDGET PREPARATION P ROCESS 6.10.1 The annual budget will consolidate the budget requirements of each sports division, grants funding and the operational costs of each division and office.
Fiji National Sports Commission Finance Manual 17 6.10.2 The following will be the procedure to follow when preparing the budget:  The CEO and MF/Accountant will conduct a meeting for the Managers in March each year outlining the annual budget process.

 At this meeting, the CEO and MF/Accountant will reveal the Commission‟s budget assumptions, which will be focus of the budget process.
 The Commission shall determine manpower requirement but any additional staff will be discussed with full justifications with the CEO and MF/Accountant.

 The Programme Officers will then discuss this budget requirement with their line Managers of each regional office following which the line Managers will prepare their budgets accordingly for vetting by the MF/Accountant.
 The budget will be fully discussed over several meetings by the MF/Accountant and Assistant Accountant with the respective line Managers and until a satisfactory consolidated draft budget is complied.

 The draft budget will be presented by MF/Accountant to the CEO for final approval in June.

 The CEO is responsible for presenting the Budget to the Board for approval in June/July.

 The Budget shall be distributed to respective line Managers , of each regional office after approval by Board.
 If during the course of the New Financial Year, circumstances may arise where funds are required for the deliverance of services for which no budget is provided, a request shall be made to the CEO fully justifying the request and the reprioritizing of each Programs.

 Prior Board approval however must be obtained for unbudgeted capital requests.
7.0 OFFICIAL BANK ACCOUNTS 7.1 POLICY Official bank accounts of the Commission shall operate after obtaining the Board‟s approval and submitting the required cheque signatories on the prescribed form to the bank with copies of the Authority Resolution to this effect as is the Banks prevailing conditions.

7.2 BANK ACCOUNTS 7.2.1 Presently FNSC operates five (5) bank accounts; 1.
ANZ Bank Operating Account- being the main operating bank account for official deposits and withdrawals for the operations of the Commission.

2.

ANZ Bank Sports Grant Account - being account for deposits and payments of expenses relating to providing sports grants to NSO‟s.

3.

ANZ Bank One-off and Overseas tours Account- being account for deposits and payments of expenses relating to providing overseas tours and one-off grants to NSO‟s.

4.
4.

ANZ Bank International Coaches Account - being account for deposits and payment of expenses relating to providing International Coaches grant to NSO‟s.

5.

ANZ Bank UNOSDP Account - being account for deposits and payments of expenses relating to providing UNOSDP grants.

Fiji National Sports Commission Finance Manual 18 7.3 AUTHORISED CHEQUE SI GNATORIES 7.3.1 All Cheques must be signed by two Board members as approved signatories to the Bank Accounts.
7.3.2 Cheques under $20,000 shall be signed by the CEO and one other from the Board members who are signatories to the account.

In the event that the CEO is unavailable then the signatories shall be two (2) Board members.

7.3.3 Cheques above $20,000 (unless relating to a number of invoices or monthly statement) other than “Approved Regular Payments” require Board Approval and can only be signed by any 2 of the appointed Board members who are signatories to the Accounts.
7.3.4 Approved Regular Payments are: Salary related cheques (Payroll, FNPF, PAYE), FEA, Water Authority, Rates, Telecom, Internet, Mobile, Fuel, Postage.

7.3.5 Cheques relating to Grants that have been approved for payment to NSO shall be signed by two (2) Board members.

8.0 INSURANCE 8.1 POLICY FNSC shall ensure that suitable insurance cover is in place so that business continuity and default against risk are adequately covered.
8.2 APPLICATION The Insurance broker should provide policies to ensure that:  All company assets are protected against loss or damage.

 Motor vehicles are covered for accidents caused by Employees or third party.

 Employees and Board members are protected by adequate risk cover against injury.

 Cover for legal liability to other parties is adequately provided for.

 Business continuity is assured.

 All money whether on premises, on programs or on route to banks are adequately covered.
 Employees, Board members and Management will be informed of any changes in policies.

8.3 CLAIMS REPORTING PROCESS 8.3.1 Any incident or accident to or involving FNSC property/assets which could result in an insurable loss must be reported verbally and in writing to the immediate supervisor and Manager Finance/Accountant immediately.

A report in writing must be submitted to the CEO within 24 hours for submission to the FNSC Insurance Broker.
Fiji National Sports Commission Finance Manual 19 8.3.2 Any incident or accident to a member of the public or staff at any FNSC facility or within the boundaries of any FNSC property must be immediately reported verbally and in writing to the CEO/Manager Finance and followed up within 24 hours with a written report for submission to the FNSC Insurance Broker.

9.0 REVENUE 9.1 POLICY 9.1.1 Unrestricted funds are recognised as income in the period in which they are received.
9.1.2 Restricted funds are recognised as income in the period in which they are earned, i.e.

restricted grant income is matched to programme expenditure.

9.1.3 Grants received, which have not been shown as income in the income and expenditure account, should be shown in the balance sheet as deferred income.

9.2 CONTROLS 9.2.1 Separate bank accounts are set for each source of restricted funds.
9.2.2 Use of restricted funds should be monitored to ensure it is spent in line with the requirements of the grant.

10.

0 PURCHASING Purchasing involves expenditure of FNSC monies and as such it is important that all processes and procedures are followed, this includes those authorized to sign any orders.
10.1 POLICY 10.1.1 All purchases shall be in line with operational requirements and made only after careful assessment of needs and affordability, with adequate provisions in the approved Operating and Capital Budget.

10.1.2 All capital expenditure proposals shall be forwarded to the Board for approval prior to procurement.
Fiji National Sports Commission Finance Manual 20 10.1.3 Only in exceptional cases where delays in capital purchases will be detrimental to the Commission shall urgent purchase be made and submitted to the CEO for approval to purchase.

10.1.4 For operating expenditure items not included in the approved Operating Budget, a cost / benefit analysis of the purchase shall be submitted to the CEO for approval by the Board to purchase.
10.1.5 For Capital expenditures not included in the approved Capital expenditure, full justification shall be made to the Commission for approval before procedure is followed.
10.1.6 Local & Overseas purchase orders will only be approved by the designated authorities approved by the Commission and currently is as follows:  Purchase up to $5,000 -  Purchases up to $20,000 -  Purchases over $20,000 - Manager Finance Chief Executive Officer Board Approval – Signed by CEO 10.1.7 A tender shall be called for purchases above $20,000: 10.1.8 Overseas purchase requisitions and costs must include the landed cost in Fiji which includes purchase, freight, Duty & Vat and be converted to Fiji Dollar amount.
10.1.9 All purchase orders must be deemed to provide the best value from three (3) separate quotes where practicable.

10.1.10 The delegated purchasing officer shall disclose to the Commission any existing conflicts of interest they have with any supplier of goods and services to the Commission.

10.1.11 Adequate records shall be kept for all purchases and retained for 7 years.
10.2 PURCHASING PROCEDURE 10.2.1 PROCESS STEPS: REQUEST APPROVAL A: Departmental Manager APPROVAL B: CEO Fiji National Sports Commission Finance Manual 21 QUOTES Admin Assistant/Assistant Accountant LPO APPROVAL LPO Limits – CEO/MF/ACCT PURCHASE Assistant Accountant Process Steps- (What is involved in this step) Responsible Person 1.

Request for purchase in writing via memo/email.

2.
2.

Approval of the Request- after verification of Maintenance, replacement or Capital and checked against Budgeted expenditure for the facility.

(Security required in this role) Programme Officer and/or Admin Assistant Departmental Manager 3.

Identifies suppliers and obtains 3 Quotes or advises to be tendered.

Recommends best supplier.

Admin Assistant and/or Assistant Accountant 4.

Approval on the 3 quotes whether in accordance with the Finance Manager/CEO recommendation or not.

4.
4.

LPO Issued to recommended supplier.

Admin Assistant and/or Assistant Accountant 5.

LPO Approval as per “Requisition Approval Limits” CEO or FM/Accountant 6.

Purchase LPO will be emailed/faxed or delivered to approved supplier.
Admin Assistant and/or Assistant Accountant 10.2.2 LPO Request Approval Limits (Subject to budgets) –  Finance Manager  CEO - - Limit to $5,000 Limit to $20,000 In absence of the respective Department Manager, the CEO must approve, conditional on Manager Finance/ Accountant verifying it is in the respective budget.

10.2.3 For the supply of Maintenance items and Approved Capital purchases the Local Purchase Order request must be submitted through the Finance Manager/Accountant.
10.2.4 When Manual LPO‟s have to be issued they shall be distributed as follows: Fiji National Sports Commission Finance Manual 22  Original (White) - Issued to the Supplier  Duplicate (Pink) - Retained by the Assistant Accountant for processing payments and to be used for verifying the goods and service supplied against the actual purchase order by the Admin Assistant.
 Triplicate (Blue) - Book Copy 10.2.5 The following procedure shall apply to Local and Overseas Purchase Orders:  The Assistant Accountant will enter the purchase in the purchasing Module.

No space is to be left after the last line to avoid any unauthorized additions.

 For all Over-seas purchases three (3) quotations must be obtained for the appropriate transportation of goods to Fiji by air or sea freight.

The most economical freight option must be taken.


10.2.6 For monopoly suppliers, only one quote shall suffice.

10.3 PROCESSING OF INVOICES 10.3.1 Upon receipts of the suppliers‟ invoice, the Assistant Accountant shall first verify that the items invoiced are specified on the corresponding LPO and that the delegated officer has certified that the goods and services have been supplied in accordance with the requirements of the Local Purchase Order.
10.3.2 The Assistant Accountant shall then verify the unit costs, correct quantity supplied or if short supplied, the supplier explanation should be attached.

Terms of contract or tender will be revisited to ascertain compliance with terms and conditions of contract or tender.

10.3.3 The Assistant Accountant shall then check the accuracy of coding before posting of all invoices to the Creditors module.

10.3.4 Creditors GL reports and subsidiary ledger are reconciled for any variances.
10.3.5 Any queries or disputes with the Creditors shall be noted on the reconciliation and the FM/Accountant advised regularly.

10.4 OUTSTANDING PURCHASE ORDERS 10.4.1 Open LPOs are to be regularly followed up with the suppliers or with officers requesting for the purchase order to ascertain whether they should be accrued in the management accounts or if they are no-longer required.

If they are no longer required, they need to be crossed off with “CANCELLED” noted on it in block letters.
10.4.2 Any invoices received and not matched with LPOs shall be verified and accrued in management accounts after verification with the MF/Accountant.

Any undelivered items shall be cancelled off the original LPO at the end of each month.

Fiji National Sports Commission Finance Manual 23 10.5 CANCELLED PURCHASE O RDER If a signed purchase order is no longer required after issue, the supplier should be immediately notified in writing.
All LPO copies must be clearly marked “CANCELLED” in block letters with original (if returned) attached to the book copies.

11.0 CAPITAL EXPENDITURE 11.1 POLICY All Capital Expenditure with full documented submissions must be approved by the Commission.

The Commission is responsible for establishing adequate controls to ensure the timely procurement of fixed assets and the FM/Accountant to ensure accurate and timely recognition of the assets in the accounting records (asset register).
11.2 DEFINITIONS Capital expenditure refers to the acquisition of any capital items or any improvements (as distinguished from repair) that add to the value of an existing fixed asset, whose (VIP) installed value exceeds $2,000 and has a nominal life of more than 12 months.
11.3 PROCEDURES 11.3.1 Applications for Capital expenditure are to be submitted to the CEO with appropriate justification according to the following categories: 1.1 replacements of existing assets 1.2 modifications to existing assets 1.3 new assets 11.3.2 Justification to warrant replacement of assets must include: 1.1 details of both disposal item and replacement item 1.2 compliance with any replacement policy 1.3 written down value of disposal item 1.4 proceeds from disposal and profit/loss on transaction if any 1.5 historical costs of existing item versus future costs associated with replacement item 1.6 Comparison of fixed costs for existing and replacement items.
11.3.3 Justification for modifications to existing assets or for new assets must include (for unit cost of $2,000 and above): 1.1 strategic importance of the proposal 1.2 details of the alternatives examined Fiji National Sports Commission Finance Manual 24 1.3 any statutory requirements involved 1.4 details of calculations of capital required 11.3.4 The Financial Manager/Accountant has the final say in any Capital Purchase.
Even though a Capital Purchase may have Board and/or CEO approval the Finance Manager/Accountant must ensure that funds are available for any purchase.

Such funds should not be sourced from that required for normal operational expenditure cash flow.

11.3.5 Any unplanned .i.e.

unbudgeted urgent and essential capital expenditure item shall be submitted with full supporting documentation to the Board for approval.

11.3.6 The Commission Board shall approve the procurement of any capital item.
11.3.7 For repairs of capital assets, Managers in charge will arrange with the MF for the repair of damaged capital assets, which may not be capitalized.

12.0 TENDER POLICY 12.1 TENDER ADMINISTRATIO N 12.1.1 Tenders shall be called for the purchase of goods and services estimated with a value of more than $20,000.
12.1.2 Tenders will also be called for the purchase of goods and services required by the Commission for less than $20,000 if supply is required on regular contractual basis for a minimum of one year or for a period of time in a year.

12.1.3 A tender may not be necessarily be called if it can be seen to be part of an overall existing special project which has already been tendered and board approval given.

In this instance normal purchasing requirements must be met and Board approval given.
12.2 TENDER PROCEDURE 12.2.1 The department requesting for the tender shall prepare a draft tender which shall include full detailed and specific information relating to the required goods and services, quality standards, schedule of quantities and timeframe for deliveries.

12.2.2 The draft tender shall be given to the CEO for vetting before forwarding to the Commission Board for decision.
12.2.3 Tenders may be invited locally or offshore by either or both: (A) writing to a number of selected suppliers who have a sound or proven record in the supply of the required goods and services Fiji National Sports Commission Finance Manual 25 (B) Advertising in the media.

12.3 ADVERTISED TENDERS 12.3.1 The following information should be included in the advertisement: (a) A description of the goods or services required the quantities and delivery dates.
The specifications and conditions of supply are normally detailed in an attachment and form part of the tender.

The quantity may not necessarily be specified in the advertisement.

(b) The final date and time by which all tenders must be received.

(c) The address to which the tender should be sent or delivered.

(d) The fact that the Commission Board may reject all or any tender submitted.

(e) Any tender bond required from tenderers.


The Commission may require the payment of the tender bond if tenderers request for tender documents.

12.3.2 Any amendment to the closing date and time shall be published by advertisement or by writing to the suppliers concerned.

12.4 EXPRESSIONS OF INTER EST 12.4.1 In cases, where Managers are uncertain about the sources for goods and services, the Tender Committee may invite expressions of interest from potential suppliers by advertising.
12.4.2 Expression of interest advertised a pending requirement for goods and services with a brief description and the tentative date for delivery.

12.4.3 Actual requirements will be made available to potential suppliers who have been assessed to have the ability to fulfill orders placed.
12.5 RECEIPT AND OPENING OF TENDERS 12.5.1 All sealed tenders hand delivered or received by mail or email shall be placed in a clearly marked Tender Box for the specific tender after acknowledging the receipt of that tender with a stamp of date received.

12.5.2 The Tender Box will be locked with set of keys kept by the Commission‟s Secretary.

12.5.3 All tenders must be officially opened on the closing date and in the presence of the Commission Board or Tender Committee.
The Board/Tender Committee may recommend a representative from the Organization submitting the tender, be present.

12.5.4 Any tender received after the deadline will be stamped to show the date and time received with the name and signature of the receiver and will be passed unopened to the Board for decision.

Fiji National Sports Commission Finance Manual 26 12.5.5 Any unmarked tender will be labeled, giving the date, time received, and the receiver and placed in the Tender box.
12.5.6 All tenders will be treated as confidential.

12.5.7 Submissions not meeting the requirements of the tender may be returned to the tendered for additional information.

12.6 INVALID TENDERS 12.6.1 Tenders which do not comply with the required specifications will be invalid.
12.7 TENDER EVALUATION 12.7.1 The Commission Board may appoint an Evaluation Team made up of staff or consultants with technical and adequate background in the area of tender including the Manager initiating the tender to make an evaluation and recommendation to the Commission Board‟s for final deliberation.

12.7.2 All tenders will be referred to the Board for approval prior to purchase or commencement of the work tendered.
12.7.3 The applicant that gets awarded the tender will be informed of the outcome of the tender to start due process.

12.7.4 All moneys, if any, received as tender deposits will be refunded immediately to the unsuccessful tenderers only excluding the successful tenderer.

12.7.5 Any appeal with regard to a tender must be put in writing to the Commission Board for their decision to be relayed to the appellant in writing.
13.0 PAYMENTS 13.1 POLICY 13.1.1 Payments made by the commission shall be made for the supply of the goods and services by suppliers plus payments to employees (salaries) which have been properly authorized by officers delegated this authority.

13.1.2 Proper supporting documents shall be thoroughly verified for accuracy by Assistant Accountant before approving for payment by FM/Accountant.

13.1.3 Payment vouchers shall be filed by the Finance Department for reference and audit purposes.
Fiji National Sports Commission Finance Manual 27 13.2 PAYMENT PROCEDURES There are five types of payments: (i) (ii) (iii) (iv) (v) the monthly payments to trade creditors for regular supply of goods and services.

prompt payments or direct payments for irregular supplies of goods and services.

payments made on dates that are mandatory by agreement with the authority such as lease agreements which are debited, to the bank account and no cheques issued.

Cash Cheques only as approved by the CEO.


Grant’s cheque written to NSO’s that have been approved through the grant process and funding has been received for it from the Ministry.

13.3 PAYMENTS OF INVOICES 13.3.1 The Assistant Accountant shall attach the duplicate copy of LPOs to the approved Purchased Order quotations, suppliers‟ delivery dockets after full verification of receipt of goods or services and suppliers‟ certified invoice for processing of payment.
13.3.2 The suppliers‟ invoice which should show the suppliers‟ name, suppliers TIN, suppliers address, unit price and invoice total must be the original one and if unavailable, this should be certified as not being paid previously after verifying non-payment.

13.3.3 The suppliers‟ delivery docket must be attached for bulk supplies which shall be certified by the delegated officer confirming the receipt of the goods and services.
The suppliers‟ explanation for partial delivery must be attached for verification.

13.3.4 If the required information is not supplied, the Assistant Accountant shall request the supplier to supply it before processing the payment.

13.3.5 Any invoice received without an official Local Purchase order shall not be processed for payment unless approved by MF/Accountant for payment.
13.3.6 Any Contractual payment must have a Certificate of Exemption to avoid the Commission deducting a 15% provisional tax levy as per the Fiji Income Tax Act.

13.4 SUPPLY OF GOODS AND SERVICES 13.4.1 The Admin Assistant shall check the quantity and description of goods and services against the particulars on the purchase order to ensure that the correct items are supplied before signing the delivery docket or copy of the invoice and the date of delivery.
13.4.2 The Assistant Accountant shall check the invoices thoroughly for correctness in unit price against the quotation if any or if not available, that the price is reasonable.

13.4.3 Any disputes with the vendor regarding prices, quantity, quality and specification shall be handled by the Assistant Accountant after consulting the officer requesting for the purchase.
Fiji National Sports Commission Finance Manual 28 13.4.4 Any amendments to the purchase order request after issue of the purchase order shall be sorted out by the officer responsible for issuing the purchase orders before the invoice is distributed by the supplier.
13.4.5 The FM/Accountant assigned the authority to issue purchase orders within specified limits shall after verifying the invoices if sent to them submit them to the Assistant Accountant for payment process provided the invoice and delivery are in order.

In cases where invoices are sent directly to Finance Office, these invoices shall be referred to the issuing officers for verification of invoices before submitting to Finance for payment.
13.4.6 Trade Creditors payment shall be processed on monthly basis while other suppliers shall be paid upon receipt of goods and services.

13.4.7 Monthly Payments shall be made for trade creditors within 30days accounts or more.

13.4.8 The Assistant Accountant shall only process the monthly payment of Trade Creditors after reconciling the balance in the suppliers‟ statement.
13.4.9 Monthly creditor reconciliations shall be carried out showing the variances including disputes and invoices paid but not credited to be attached as a supporting document for payment and filed with the payment requisition and remittance for reference and audit purposes.

13.4.10 A payment receipt should be obtained wherever possible as confirmation of payment received by the supplier.

13.4.11 Prompt payments shall be made 2 days per week preferably Tuesdays, and Thursdays.
On other days for urgent unforeseen payments which if not paid would be detrimental to the Commission.

13.5 CHEQUE REQUISITION 13.5.1 An approved Cheque Payment which is a payment voucher authorized by the delegated officer is the authority for payment of reconciled invoices and other payments ready for payment.

No cheques shall be raised without a properly authorized cheque requisition.
13.5.2 The cheque requisition shall have all the required information filled including the description of the payment verified first by the Assistant Accountant accompanied by required supporting documents before posting the proposed payment.

13.5.3 The Assistant Accountant shall attach the original copy of the remittance advice to the supporting documents and forward with the attached cheque to the authorized cheque signatory.
13.6 PAYMENT PROCESS 13.6.1 All payment vouchers shall be stamped „PAID‟ after the cheque has been issued.

13.6.2 All cheques shall have the “Not Negotiable and Account Payee Only” either written or stamped.

Fiji National Sports Commission Finance Manual 29 13.6.3 Cheques shall be issued in sequence.

13.6.4 Spoiled cheques must be marked “cancelled” and filed in the cheque book.

13.6.5 Cheques issued shall be collected by the creditor who shall sign on the cheque payment voucher.
13.6.6 Cheques to FNSC staff in the branches shall be directly deposited to their bank accounts and the supporting proof of deposit attached to the payment Voucher 13.6.7 The Assistant Accountant shall follow up on un-presented cheques periodically.

13.6.8 Cheque not presented in the bank for over six months (stale cheques) shall be cancelled and arrangements made with the creditor for replacement cheque after resolving the un-presented cheque.
13.7 OVERSEAS SUPPLIERS 13.7.1 Overseas Purchase Orders shall be raised for the procurement of goods and services from approved overseas suppliers after obtaining the final approval to purchase from CEO.

13.7.2 Payments shall be made to overseas suppliers either through bank drafts or telegraphic transfers (T/T).

13.7.3 In case of payments for supply of goods, the requirements in purchase orders and payment procedures outlined shall be followed.
13.7.4 In cases for payment for consultancy services, in addition to the payment procedures outlined, the requirements of Reserve Bank of Fiji and Fiji Revenue Customs Services authority tax clearance procedures shall also be followed to obtain the mandatory approval prior to remitting funds offshore.

13.7.5 Any fixed asset purchases will be recorded in the balance sheet together with freight, installation and other costs directly relating to the cost of the item purchased.
14.0 INVENTORY CONTROL 14.1 POLICY 14.1.1 There shall be maintained proper records of movement of all sporting equipment stock used by all sporting divisions of FNSC.

14.1.2 All stocks shall be properly kept and securely locked in a storeroom with restricted access.

Fiji National Sports Commission Finance Manual 30 14.2 PURCHASING OF STOCK 14.2.1 Each sporting division shall keep in stock sports equipment for use for the period of one financial year.
This sports equipment shall be purchased at the end of each financial year.

The purchase request will be submitted from each division and approved by the Department manager.

14.2.2 Any sports equipment stock purchased during the financial year will need to by clearly justified for any new or replacement stock.

14.2.3 The purchase order shall be authorized by the Finance Manager/Accountant or in his/her absence the CEO.
14.3 RECEIPT OF STOCK 14.3.1 All stock received shall be thoroughly checked against the delivery docket and invoice for accuracy in quantity , specifications, unit price, total price and counted before the copy of the invoice or delivery docket is signed off by the delegated Officer responsible.
14.3.2 A copy of the supplier‟s delivery docket shall be given to the Assistant Accountant for payment purposes with a note on discrepancies such as spoiled blanks or short supplies for the supplier to replace in the next shipment or a credit note.

15.0 MOBILE PHONE POLICY 15.1 Official Mobiles shall be issued on the approval of Manager Finance to all employees with mobile plans in line with the needs of an employee and their responsibilities.
15.2 Manager Finance shall approve requests for purchase of Mobiles after proper evaluation.

15.3 Manager Finance shall approve a monthly limit (excluding rental and vat).

15.4 The current monthly limits which may be reviewed from time to time subject to budgetary constraints or as disciplinary action resulting from abuse of Mobile usage.

15.5 Excessive personal Mobile calls to be settled by users from salary deductions.
15.6 Lost or damaged Mobiles shall be reported to MF/Accountant and replacement issued where justified.

In case where the loss or repair is due to negligence by the officer responsible, surcharge can/shall be imposed.

15.7 Monthly Mobile bills in excess due to personal calls to be settled by the users; shall be distributed to all users for verification upon request.

15.8 Any abuse of mobile usage shall result in withdrawal of the mobile.
Fiji National Sports Commission Finance Manual 31 16.0 PETTY CASH 16.1 POLICY 16.1.1 A Petty Cash float of $400 is maintained at the Suva Head Office Admin to meet minor adhoc items of expenditure such as stationery, tea/ coffee supplies, toiletries, cleaning agents, postage etc.

In addition, a Petty Cash float of $200 each is maintained in the branches namely, Lautoka and Labasa offices.
16.1.2 Taxi fare will be reimbursed only if official transport is not available and subject to the nature of the request for which prior approval is obtained from the , MF/Accountants or CEO.

16.1.3 Payments for other urgent requests such as meal allowances and taxi fares after adhoc overtime maybe paid subject to availability of funds and approval from MF/CEO.

16.1.4 Each issue of Petty Cash shall be limited up to a maximum of $50.00 unless approved by MF/CEO.
16.2 APPLICATION 16.2.1 The prescribed Petty Cash Requisition Form stating the request for purchase is approved and signed first by the Programme Officer/Admin Assistant responsible before cash is released by the custodian of the Petty Cash.

16.2.2 In cases where an officer has, within the policy guidelines, purchased an item or paid for a service directly, reimbursement of the purchase shall be made by submitting a petty cash requisition and attaching the cash sales docket or receipt.
16.2.3 The docket or sales slip must be submitted to the officer in charge of the Petty Cash as evidence of the purchase no later than 2 days after the issue of Petty Cash.

This may be extended depending on the circumstances of the request and within reasonable timeframe up to 7 consecutive days.
16.2.4 The Petty Cash Requisition with supporting sales dockets (for taxi fares the completed taxi voucher) with replenishment of Petty Cash schedule is to be submitted to Assistant Accountant for Replenishment when the cash balance is around 80% of the total petty cash allocated.

16.2.5 The Petty Cash must be kept in a lockable cash box when not in use.
16.2.6 In the event of a loss or theft of petty cash, the Programmer Officer/Admin Assistant directly responsible shall immediately carry out an investigation and inform the MF/Accountant of the loss.

16.2.7 A Loss Report shall be submitted with recommendations:  For rectifying the loss and surcharge where warranted.

 For improving the processes to avoid future losses.

Fiji National Sports Commission Finance Manual 32 16.2.8 Any abuse of Petty Cash shall be investigated with warnings given.
Any further abuses by the issuing officer shall result in the partial or full withdrawal of the Petty Cash with appropriate action taken according to the disciplinary procedure.

16.2.9 Such reduction or withdrawal of the Petty Cash shall be receipted and banked immediately in the operating bank account.

16.2.10 Presently, the cash float is as follows which may be reviewed subject to the demand for adhoc purchases in the Districts or Regions.
Cost Centre Lautoka Labasa HO Admin Total Petty Cash/Float $200 $200 $400 17.0 DEBT RECOVERY 17.1 POLICY 17.1.1 Every effort shall be made to ensure that all types of debts to FNSC are cleared in the shortest time from the date the debt was incurred.

This possible preferably within a period of 3 months excludes salary advance.

17.1.2 Any Debt owed to the Commission which is in arrears of over 12 months shall be deemed as a doubtful debt and as such is expensed.
17.1.3 A doubtful debt can only be written off after 24 months and all avenues of collection have been exhausted.

Commission Board approval for any write offs must be given.

17.1.4 Staff advances are fully repaid and cleared at the specified dates in line with approved policies.

The repayment dates can be extended only on full justification on approval of Manager Finance/CEO.
17.2 DEBTS ARISING FROM DISHONORED CHEQUES 17.2.1 The officer who accepts a cheque that is subsequently dishonored by the bank shall be responsible for the clearance of the dishonored cheque.

17.2.2 If the cheque is not on the approved cheque acceptance listing, the Finance Manager shall investigate the authority for accepting the cheque and disciplinary action taken against the officer.
17.2.3 A letter shall be issued to the owner of the dishonored cheque within 4 days of receiving the dishonored cheque from the bank demanding for immediate payment in cash and advising of the applicable bank fee and administrative fee of $25.00 which may be varied from time to time.
Fiji National Sports Commission Finance Manual 33 17.2.4 If there is still no settlement within seven (7) days of the date of the letter of notification, the matter shall be referred to for legal action after evaluating the options available and cost effectiveness of any further recovery action.
17.3 ACCOUNTABLE ADVANCE 17.3.1 An officer who is issued with an accountable cash advance for official duties shall submit proper dockets and applicable claims for the amount issued within seven (7) days of returning to office.

The acquittal of cash advance should be acquitted against the budgeted items it was approved for.

The officer needs to submit the acquittal to the Assistant Accountant and any/all refunds to be directly deposited in the bank account.
The proof of payment shall be forwarded to the Finance department.

17.3.2 Any short clearance shall be recovered immediately from the officer or deducted in full from the officer‟s next salary.

Any expenditure above this amount shall be refunded to the officer upon approval of the acquittal.

17.3.3 In the absence of receipts by rural service providers, Officers traveling to rural areas or outer islands may issue a standard receipt for confirmation of costs, incurred by the service provider.
These are services such as hire of outboard motor, hire of vans, accommodation, and meals in rural areas.

These receipts need to clearly state the type of expense, the name of the supplier, the contact of the supplier and needs to be signed by the supplier and officer.

17.3.4 Any employee who fails to clear the accountable cash advance for two (2) official trips shall not be issued with any further accountable advance until proper accountability is maintained.
He/She shall also be referred for disciplinary action.
18.0 OTHER DEBTS Commission may impose a reasonable fee to recover the VIP cost of cards / stock supplied which may vary from time to time such as:  Staff ID Cards  Fuel Cards  Keys or Card Keys - - - $ 5.00 $10.00 $10.00 or the cost of a new set 19.0 ENTERTAINMENT The Commission shall on the recommendation of the Manager Finance/CEO, and subject to Board approval, make financial contributions to staff social functions and commitments of national interest namely:  FNSC Annual team dinners  Christmas Party  Diwali celebrations Fiji National Sports Commission Finance Manual 34  Farewell officer or temporary interns resigning on proper grounds.
This policy shall not apply to officers resigning due to disciplinary action, termination or fail to give the mandatory resignation notice.

 Matters of national interest arising during the year for which the approval of the Board is required e.g.

natural disasters.

 Death of FNSC staff, fund costs up to Board approval.

 FNSC to contribute to funeral costs or give cash contribution (reguregu).

19.1 MANAGERS The Managers may from time to time entertain staff and stakeholders.
A maximum of $200 per month may be utilized for this purpose with proper justification and approval of the CEO.

20.0 PROPERTY, PLANT & EQUIPMENT 20.1 POLICY 20.1.1 The Commission shall adopt the requirements of the IFRS Accounting Standards relating to Property, Plant & Equipment where relevant to the operations of the Commission.

20.1.2 Property, Plant & Equipment are depreciated using the “Straight Line” Method over their remaining useful life.
20.1.3 The depreciation rates used for each class of asset are as follows: Computer Equipment Furniture & Equipment Motor Vehicles 20% 20% 20% 20.1.4 The depreciation expense for each period should be expensed in the Income & Expenditure account of the Commission.

The total depreciation provision for category of assets should be deducted from the category of assets to which it relates.

20.2 LIMIT FOR CAPITALISATION The threshold for capitalizing individual items is $2,000.
All items costing less than the threshold or having a useful life of less than 12 months should be written off in the year of purchase.

20.3 PROCEDURES 20.3.1 Property which is under construction or developed for future use is classified as work in progress and stated at cost until construction or development is complete.
Fiji National Sports Commission Finance Manual 35 20.3.2 Freight, installation and other costs directly relating to the setting of the property, plant or equipment shall be capitalized accordingly and charged to the relevant capital expenditure budget.

20.3.3 Assets of the same class or type, which are purchased together such as tables and chairs, shall be capitalized as a group using the minimum limit.

20.3.4 Any extensions to the asset should be depreciated over the remaining useful life of the asset.
20.3.5 All assets should be entered, updated and properly tagged in the Asset Register.

20.3.6 An effective and on-going system for the physical verifications of all fixed assets shall be maintained and carried out with the final one to be conducted at the end of each financial year.

20.3.7 Assistant Accountant shall verify fixed assets from copies distributed by the MF/Accountant from the Physical Asset Register.
20.3.8 Programme Officers are responsible for the safe custody of all assets in their areas of responsibilities and ensure that the assets are only used for official purposes.

20.3.9 Any relocation of assets must be entered in a report to be signed by the MF/Accountant initiating the transfer of asset, approved by CEO then signed by the Officer receiving the asset.

The report shall then be forwarded to Accounts Department for updating in the Asset Register by the Assistant Accountant or delegated officer.
20.3.10 For purchase of new property, plant and equipment, the capital expenditure budget policy shall apply.

20.3.11 Missing assets shall be reported immediately by the officers in writing to MF/Accountant who will investigate and recommend disciplinary action taken if lost through negligence or theft.
20.4 DISPOSAL OF FIXED AS SETS 20.4.1 For any fixed asset inclusive of furniture and fittings, the Manager Finance/Accountant shall carry out an evaluation of the assets to be disposed of with a proposal for sale or write off which shall be submitted to the Board for approval before disposal is implemented.

The Fixed asset Register shall be updated once disposal is complete.
20.4.2 For official Commission Motors Vehicles, a committee comprising of the CEO, Manager Finance/Accountant shall evaluate and submit their proposal to the Board for approval to dispose of vehicles.

20.4.3 Public tender process shall be applied when possible.

Fiji National Sports Commission Finance Manual 36 20.5 DISPOSAL OF ASSE TS Gains and losses on disposal of property, plant and equipment are taken into account in determining the results for the year.
20.6 REVALUATION OF ASSET S All fully depreciated assets can be valued in the fixed asset register through the two (2) options below:   revaluation of useable assets shall be carried out so that its fair value is included in the balance sheet.

disposal of assets and/or writing it off with the approval of the Commission Board.

21.0 VEHICLE POLICY 21.1 REPLACEMENT POLICY 21.1.1 The replacement policies are to be 150,000km or useful life whichever comes first.
21.1.2 The replacement of operational vehicles shall become due upon recording 150,000km or useful life whichever occurs first, and shall be of size and type as they are replaced or decided otherwise by Board resolution.

21.1.3 All FNSC Vehicles (including those assigned to officers as per individual contract of employment) must undergo programmed servicing under the terms and conditions of lease/purchase.
This shall be the responsibility of respective Managers for operational vehicles and those officers who are personally assigned vehicles under their contract.

21.1.4 New vehicles shall be serviced by the supplier for the first 36 months.

Thereafter servicing by a reputable garage can be explored as an option.

21.1.5 The vehicle to be replaced will be traded in or sold on Tender basis.

21.1.6 All purchases shall be through tender process.
21.1.7 MF/Accountant in consultation with CEO must prepare a Cost Benefit Analysis (CBA) to assist in deciding the choice between leasing and outright purchase keeping the operational budget in check.

21.1.8 Vehicles involved in accidents and deemed a wreck or a write off by the insurers shall be replaced immediately.

21.1.9 Negligence on the driver‟s part, if proven must be recovered through surcharge and the driver reprimanded.
All insurance claims excess fees will have to be charged to employee behind the Fiji National Sports Commission Finance Manual 37 wheel of the vehicle at the time of accident.

Cash advances can be applied for the excess fees on approval of Manager Finance.

21.1.10 Vehicle replacement must also ensure that only suitable vehicles are leased/purchased as per use in the primary location i.e.

unsealed road surface, hilly and undulating terrain etc.
21.2 VEHICLE USAGE 21.2.1 Managers/Officers allocated official vehicles shall return the assigned vehicles to their office station when they are absent from the office as follows:  When on sick leave for more than 5 working days.

 When proceeding on annual leave for a minimum of 5 working days.

 When proceeding on overseas attachments, workshop, seminars.

 When proceeding on maternity leave, the official vehicle shall be returned for official use on the commencement of maternity leave.
21.2.2 All staff assigned official vehicles shall not exceed the monthly limit of fuel allocation.

This allocation may not be the budget fuel allocation but will be revised in line with the total fuel allocation.

21.2.3 All staff assigned vehicles shall maintain proper control on the use of the vehicles which will, after working hours, be driven by the FNSC officers assigned the vehicle and no other except if properly delegated by the Manager responsible.
21.2.4 Fines resulting from the driver‟s negligence or non-compliance with the FNSC Act/Regulations such as parking fine, over speeding etc will be the responsibility of the staff member incurring the fine.

21.2.5 If the insurance company refuses to pay any claim due to the negligence of the driver, such costs will be responsibility of the driver or the employee to whom the vehicle is allocated.
21.2.6 Mileage must be recorded in the vehicle running sheets kept in the vehicle at all times with proper log of the drivers details and destination and purpose.

21.2.7 Any official vehicle found to be subjected to abuse in terms of excessive mileage, continuous excessive fuel usage or extensive repairs and maintenance due to accident or excessive personal use shall be investigated and if warranted, shall be withdrawn and the officer responsible disciplined.
21.2.8 The Chief Executive Officer shall appoint authorized officers to drive official vehicles on the recommendation of the MF/Accountant, and Managers assigned official vehicles.

21.2.9 Such officers shall have at all times, a valid full driver license and if required by CEO a certificate in Defensive Driving Course.
21.2.10 Officers with Provisional Driver Licenses shall not be permitted to drive official vehicles unless they have a valid full licensed employee in the vehicle that takes responsibility of the vehicle.

Fiji National Sports Commission Finance Manual 38 21.2.11 For vehicle supplied to the executive staff members as part of their remuneration package, the company vehicle may be driven by the licensed spouse of the Executive staff.
Other licensed drivers are not permitted to use the vehicle privately unless authorized by the staff allocated the vehicle in case of emergency.

22.0 DEBTORS 22.1 POLICY Debtor‟s policy does not apply to FNSC, since it is not involved in income generating activities.

23.0 FINANCE RESPONSIBILITIES 23.1 FINANCE CHECKS 23.1.1 A quarterly review by the Manager Finance or their delegated staff to ensure that all departments are complying with the finance manual and finance policies and procedures.
23.1.2 Surprise checks are to be conducted by the Finance Manager/Accountant and delegated staff at any time.

23.2 EXTERNAL AUDIT POLI CY An external audit must be carried out as per the Sports Commission Act annually by the Auditor Generals Department or an auditor appointed by the AG.

23.3 GRANTS MANAGEMENT The treatment of grants in terms of finance can be referred to in the Grants Manual of the Commission.
23.4 DISASTER RECOVERY PLAN The Commission is affected by many external factors including disasters.

A disaster recovery plan is a document that details how the business will recover from a catastrophic event.

The Data Recovery Plan is attached in the Appendix 25.1 Fiji National Sports Commission Finance Manual 39 23.4 RISK MANAGEMENT POLI CY Risk management applies to many aspects of a business.

The business is subject to internal risks (weaknesses) and external risks (threats).
Generally, you can control internal risks once you identify them.

However, external risks may be out of your control.

Not all risks come from negative sources.

Risks may come from positive sources, or opportunities.

Expansion and growth are opportunities, but they also bring additional risk.

The ultimate goal is to minimize the effects of risks on your business.
The Risk Management Policy is attached in the Appendix 25.2 23.5 PAYROLL PROCEDURES The Commission uses the PayMaker software to process the salary of all its staff, casual staff, board directors and international coach‟s salary.

The PayMaker is used for salary process and the file is sent to the bank through the use of the ANZ Bank Link software.

The maintenance and update of both the software is through Standss (South Pacific) Limited.
The process of salary processing and use of the software is included in the Appendix 25.3 Fiji National Sports Commission Finance Manual 40 24.0 GLOSSARY OF FINANCIAL TERMS to account an account Accounts to report on the financial activities of the programme.

record of amount owed, owing or held by the programme.

a statement of the financial activities, assets and liabilities of the programme at a given moment in time.

Accountant person responsible for preparing the accounts.
accounting bases accounting concepts accounting controls accounting policies Accrual accumulated fund Advance Amortise methods developed for applying fundamental accounting concepts to financial transactions and items, ie for determining the periods in which income and expenditure should be recognised and the amounts at which balance sheet items should be stated.
broad basic assumptions which underlie the programme’s financial accounts checks within the recording function to ensure transactions have been authorised, that they are all included and that they are correctly recorded and accurately processed, eg bank reconciliations.

specific accounting bases selected and consistently followed by the programme.
amount owed for services or goods received but for which an invoice has not yet been received from the supplier reserves that have built up over the years, for example through annual surpluses, also known as general fund or general reserves.

amount of money paid in advance, but in the knowledge that the amount will become due within a known period of time (example: salary advance, travel advance).
to write off the value of buildings, or the cost of a lease, as recorded in the accounts, over a period of time.

asset (see also fixed asset, current asset, tangible asset) item expected to generate future economic benefit for the programme, ie cash, items which will generate cash or items which will improve financial performance in the long term.
audit (see external audit, internal audit) avco (average cost) method of calculating the cost of stock held by applying the average unit price to the number of units held.

Balance the amount remaining on an account after posting all the Fiji National Sports Commission Finance Manual 41 individual transactions.

balance brought forward (b/fwd or b/f) the amount on an account at the beginning of a new accounting period, also known as opening balance.
balance carried forward (c/fwd or c/f) the balance on an account at the end of an accounting period, also known as closing balance balance sheet bank reconciliation financial statement showing a snapshot of all of the programme’s assets, liabilities and funds at a specified date.

a written statement explaining the difference between the bank balance as recorded in the cash book, and the balance as recorded on the bank statement.
bank statement written details provided by a bank showing the movements in its customers’ accounts.

budget (see also capital budget, revenue budget) statement of the financial implications of a business plan, consisting of revenue budget, capital budget and cash flow forecast.

budgetary control planning and monitoring with the objective of ensuring that the programme’s finances are controlled properly so that the programme survives, meets its targets and prospers.
budget holder anyone responsible for preparing and managing a budget, usually the head of a cost centre.

business plan (see also strategic plan) document setting out the steps the programme intends to take towards its strategic aims.

capital budget planned expenditure on fixed assets capital expenditure expenditure on the purchase or improvement of fixed assets.

capital fund Cash the amount of reserves set aside for future expenditure on fixed assets.
any type of money, including the balance in a bank account, coins, notes or cheques.

cash book record of receipts and payments for individual cash sources cash flow forecast chart of accounts written estimates of cash receipts and payments over a future period of time list of all nominal ledger accounts together with their reference codes.
closing balance (see balance carried forward) controls (see accounting controls, budgetary control, internal controls, management controls, programme controls, personnel Fiji National Sports Commission Finance Manual 42 cost centre cost recovery costs (see also direct costs, fixed costs, indirect costs variable costs) credit balance controls, physical controls, segregation of duties) any department (eg head office) held responsible for budgeting and managing its own costs.
the reimbursement of expenditure through charging fees or receiving per case grants.

expenditure incurred in running the programme amount recorded on an account if credit entries are higher than debit entries, indicates a liability, capital or reserves on balance sheet accounts or income on income and expenditure accounts.

Creditor party to whom the programme owes money.


creditors ledger (see purchase ledger) current asset debit balance debt debtor asset held for less than one year, eg cash, stock amount recorded on an account if debit entries are higher than credit entries, indicates an asset on balance sheet accounts or expenditure on income and expenditure accounts.

amount of money owed by a debtor to their creditor.
party who owes money to the programme debtors ledger (see sales ledger) deductions deferred income deficit delivery note amounts subtracted from salary, including taxes, FNPF contributions, salary advances etc before payment to the team member.

The salary before deductions is know as the gross salary.

The salary which remains after deductions have been made is known as the net salary.
liability in the balance sheet which represents amount of funds received which have not yet been recognised as income in the income and expenditure account.

the amount by which expenditure exceeds income.

a form listing items sent by one party to another, which is handed over to the recipient of the items at the time of their delivery.
depreciation (see also fixed asset and net book value) amount charged to the income and expenditure account and deducted from the net book value of fixed assets to reflect the writing off of the cost of fixed assets over their useful economic lives.

Fiji National Sports Commission Finance Manual 43 designated fund reserves set aside for a specific future purpose as decided by the programme.
devaluation direct costs double entry bookkeeping the reduction in value of a currency against the value of other currencies.

expenditure which can be clearly associated with a specific unit or activity of the programme, eg cost of seeds or programme team salaries the system of bookkeeping where each transaction gives rise to one debit and one credit entry in the accounts, reflecting the dual nature of all transactions, e.g.
buying seeds increases the amount of supplies available but decreases the amount of money available.

email (electronic mail) method of sending messages and computer files via computer as an alternative to fax or post.

evaluation expenditure (see costs) external audit fifo (first in first out) financial statements financial sustainability a review of all or part of programmes activities, with the purpose of seeing if it is achieving its stated objectives, and if this is being done in the best way.
the independent examination of, and expression of opinion on, the financial statements of a programme.

method of calculating the cost of stock based on the assumption that the units held are those most recently purchased.

all those statements and other financial information within the scope of the external audit.
including income and expenditure account, balance sheet, cash flow statement and relevant notes the capacity of the programme to cover its costs from income, including capital costs, ensuring that there are sufficient levels of funds and cash for the programme’s operations to continue.

financial year the regular 12 month period over which financial statements are prepared.
fixed asset (see also depreciation and net book value) asset held for continuing use in the programme (more than one year), eg vehicles, equipment.

fixed asset register fixed costs detailed records of fixed assets held, including cost, accumulated depreciation, asset number, description and location for each individual asset.

expenditure which does not vary in total over the normal output range of the programme (although ultimately all costs are variable), e.g.

office rent.
office rent.

Fiji National Sports Commission Finance Manual 44 to fund (see also accumulated fund, capital fund, designated fund, restricted funds and unrestricted funds) to make money available for a specific purpose or project.

general fund, general reserves (see accumulated fund) general ledger (see nominal ledger) grant grant accounting grant income grant liability donation given towards known planned future expenditure of the programme.
system of recognising grant income in the income and expenditure account only when conditions of the grant have been fulfilled and recognising unspent grant liabilities in the balance sheet, e.g.

matching income with expenditure all donor income earned during a reporting period by fulfilling the conditions of the grant difference between restricted grant received and restricted grant income which is recognised in the balance sheet as potentially repayable to the donor if grant conditions are not met.
html (hypertext markup language) computer language used to produce a hypertext document.

hypertext linked information within a document.

imprest fixed amount to which petty cash balance is always replenished by means of a top up amount equal to the total of expenditure since the last top up.

income (see also grant income, operating income) funds earned from the running of the programme, also known as revenue.
income and expenditure account indirect costs inflation insurance a statement which shows amounts of income and expenditure over a defined period of time and calculates the surplus or deficit arising.

expenditure which cannot be clearly associated with a specific unit or activity of the programme, eg audit fee or national director’s salary.

increase in cost of goods and services which leads to a reduction in the purchasing power of the money held by the programme.
policy taken out to safeguard assets against unexpected financial loss due to fire, theft, person injury etc through the payment of an insurance premium.

Fiji National Sports Commission Finance Manual 45 internal audit internal controls invoice investment journal an element of the internal control system set up by the management of the programme to examine, evaluate and report on accounting and other controls on operations.
the whole system of controls, financial and otherwise, established by the management in order to carry on the business in an orderly manner, safeguard the assets and secure as far as possible the accuracy and reliability of its records.

a form prepared by the seller which gives details of goods or services which are sold by one party to another.

Known as a sales invoice by the seller and a purchase invoice by the purchaser.
use or placement of money in a way that is expected to give a financial or other ongoing benefit in the future.

means of posting a transaction or adjustment into the accounts.

journal voucher written or printed out copy of journal details.
ledger (see also nominal ledger, sales ledger, purchase ledger) a book or computerised accounting module in which accounting transactions are recorded, divided into a number of ledger accounts, eg types of sales log book management controls management letter mandate minutes written record kept in each vehicle giving details of journeys carried out, showing dates, places visited, mileage, purpose of trip and the driver’s name.
checks exercised by the management team outside of the day- to-day routine of the system, e.g.

review of management accounts.

report received from the external auditors on completion of their field work, detailing procedural weaknesses identified during the course of the audit and recommended solutions.

written authority from the board delegating authorisation powers and limits to individuals.

record of discussions and decisions taken during a meeting.
net book value (see also fixed asset and depreciation) amount included in the balance sheet for fixed assets, calcuated as cost or revaluation less accumulated depreciation net realisable value nominal ledger estimated selling price of stock less costs to completion and costs relating to sale of product.

ledger containing all balance sheet and income and expenditure accounts, also known as general ledger.
opening balance (see balance brought forward) Fiji National Sports Commission Finance Manual 46 operating income organisation chart locally earned income other than grant income, eg client fees, client donations, interest receivable and training income.

diagram showing lines of supervision and reporting within the programme, also known as an organogram.

organisation controls the existence of clearly defined lines of authority, responsibility and reporting lines within the programme.
payment voucher type of journal voucher prepared for payments and authorised before the payment is made.

payroll payslip per diem weekly or monthly list of salaries and wages due to be paid to the programme team, showing how net salaries are calculated.

written document given to each team member on payment of salary to show amount paid and how net salary has been calculated.

daily allowance for team members to cover subsistence on trips overseas or between centres.
personnel controls procedures designed to ensure team members have capabilities appropriate to their responsibilities.

petty cash (see also imprest) cash balance held to finance small cash payments.

physical controls prepayment projection provision prudence procedures and security measures designed to ensure that access to assets is limited to authorised personnel.

amount paid in advance to a supplier by the programme, for services or goods to be received at a future date, e.g.
rent paid for the next three years.

estimates of income and/or expenditure over a future period of time or anticipated future activities.

amount set aside from general funds in the accounts to provide against future loss, e.g.

provision for doubtful debts.

a cautious approach, e.g.

not taking credit in the accounts for profits or gains until they are actually realised and making provision for possible losses.
purchase ledger sub-ledger containing individual accounts for each of the programme’s creditors, also known as creditors ledger.

purchase ledger control account nominal ledger account summarising movements and balance on the purchase ledger.

receipt a form given to a third party who has paid money to the programme or received from a third party to whom the programme has paid money as evidence of payment.
Fiji National Sports Commission Finance Manual 47 reconciliation (see also bank reconciliation) restricted funds revenue (see income) comparison between two items and explanation of differences.

amounts received from a donor which may only be used for purposes prescribed by that donor.

revenue budget planned income and expenditure on running costs sales ledger sub-ledger containing individual accounts for each of the programme’s debtors, also known as debtors ledger.
sales ledger control account nominal ledger account summarising movements and balance on the sales ledger.

security segregation of duties signatory stock strategic plan an agreement to transfer the ownership of an asset if, for some reason, it is not possible to respect the terms or conditions of another agreement e.g.

to offer property as security against the eventual repayment of a loan.
separation of those responsibilities or duties which would, if combined, allow one person to record and process a complete transaction so as to reduce the risk of error or fraud.

the person who has been given authority by the programme to sign a document eg a cheque or payment voucher, on behalf of the programme.

goods held by the programme for its own use, or for resale.
document setting out the vision of where the programme wishes to be in 3-5 years time supplier statement written details of unpaid invoices usually sent to customers on a regular basis.

surplus the amount by which income exceeds expenditure.

sustainability (see also financial sustainability the capacity of the programme to continue its operations into the foreseeable future.

tangible asset trial balance an asset that physically exists ie.

something that can be touched.


a list of all the balances on the nominal ledger accounts, the total of which should always be zero.

unrestricted funds amounts received from donors which are not restricted, also known as core funds.

variable costs expenditure which varies directly with output levels.

Fiji National Sports Commission Finance Manual 48 variance the difference between actual and budgeted results.

The variance may be favourable or adverse to the interests of the programme.
volunteer contributions donations given to the programme other than cash, eg free supplies or use of community facilities.

year end the last day of the financial year.
Fiji National Sports Commission Finance Manual 49 25.0 APPENDIX Fiji National Sports Commission Finance Manual 50 Fiji National Sports Commission Finance Manual 51 Fiji National Sports Commission Finance Manual 52 Fiji National Sports Commission Finance Manual 53 Fiji National Sports Commission Finance Manual 54 Fiji National Sports Commission Finance Manual 55 25.1 DISASTER RECOVERY PLAN DISASTER RECOVERY PLAN FOR FIJI NATIONAL SPORTS COMMISSION Fiji National Sports Commission Finance Manual 56 A disaster recovery plan is a document that details how the business will recover from a catastrophic event.
Implementing the disaster recovery plan should be the first order of business.

A timely and well-planned recovery can make the difference between closure and the survival of the business.

There are many different types of catastrophic events.

The following steps focus on creating a disaster recovery plan that we can use if you lose your office but not the operational capabilities of the business.
For example, an approach similar to the one below would be appropriate if a fire or another event destroyed the business office.

Make a List of Critical Jobs The first step in creating a disaster recovery plan is to make a list of all the office jobs that would have to be relocated to an alternate location so the business can continue to run.

Then, mark with a star or asterisk those jobs that you would consider critical to keep functioning if you were in a disaster recovery situation.
For example, sports staff and accounting personnel should be marked as critical, while other positions might be secondary.

Inventory Necessary Office Equipment For each employee, list only the essential office equipment and furniture that they need to perform their jobs.

Remember, in the event of a disaster, space, money and time will be at a premium.

Concentrate on the truly necessary items and not every item they currently use.
The disaster recovery list could include the following:       Desk and chair Computer Computer software Telephone Sports Equipment‟s Stationery Inventory Supporting Equipment Next, take a look at the essential office equipment that is used behind the scenes.

The telephones on the service representatives' desks need to connect to the phone network.
The computers in the office must connect to some sort of server or application that allows the computers to be running with its Accounting and Payroll software‟s, services to be performed, and invoices to be mailed or payroll to be met.

Check around the office and you will see the things that tie your business together.
The disaster recovery list may include the following items:   Back-up servers Copies of important software Fiji National Sports Commission Finance Manual 57    Data backups Business phone system Petty Cash Plan for Alternate Office Space Now, we have a list of people, furniture and equipment, we will need a physical place to put them.

This does not mean that we have to rent office space and let it sit empty.
What it does mean is that we should have already researched several alternative places to relocate the office in the event of a disaster.
Alternatives can include any or all of the following:    office is restored Local real estate agent with a list of vacant office spaces available An agreement with a neighboring business to share office space if a disaster strikes A plan that allows employees to work remotely from home or from a local rented space until the Insurance and Budget After the management have decide where to put people, we will need to start buying them what they need to do their jobs if it has been destroyed.
Estimate how much it will cost to replace each piece from the list of necessary office equipment that we created in step two.

The time you spend now on this task will save days off of the recovery process later on because we will be able to provide a list to our insurance company detailing exactly what we need, and it‟s likely we will receive the insurance cheque sooner.
Share IT and Store IT Offsite The best disaster recovery plan won't do you any good if it gets burned up in the fire or nobody can find it.

The best strategy is to share your disaster recovery plan with your staff in the organisation and make sure at least one copy is stored digitally or offsite.

A server is used to store daily data backups and necessary files or documents.
The Finance Manager does a daily backup of data and stores them on a backup hard drive that's kept in a secure place outside of the office.

The branch office data is also backed up on a portable hard drive by the Sports development Officers and kept off site in a secured place.
Fiji National Sports Commission Finance Manual 58 25.2 RISK MANAGEMENT POLI CY RISK MANAGEMENT POLICY FOR FIJI NATIONAL SPORTS COMMISSION Fiji National Sports Commission Finance Manual 59 Risk Management Risk management applies to many aspects of a business.

The business is subject to internal risks (weaknesses) and external risks (threats).

Generally, you can control internal risks once you identify them.

However, external risks may be out of your control.

Not all risks come from negative sources.


Risks may come from positive sources, or opportunities.

Expansion and growth are opportunities, but they also bring additional risk.

The ultimate goal is to minimize the effects of risks on your business.

Fiji National Sports Commission has the following Risks that can affect its business: 1.

FNSC dependent on Government Funding The issue: The Commission‟s activities are exposed to financial risks.
The Commission is basically providing funding to National Sporting Bodies for the development of sports in Fiji and this is done through government grant received.

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

The risks: In case of change in government, Fiji National Sports Commission can lose its funding totally or partially depending on what are the government‟s plans are to develop sports in Fiji.
When an organisation is totally dependent on government funds the continuity of the organisation it at risk.

The Solutions: Fiji National Sports Commission can generate its own income in the following ways: • • • • Work with other donor agencies to source funding.

Form partnerships with corporate organisations and other Stakeholders to source funding in cash or in-kind.

Work with other government ministries and share their resources to develop sports in Fiji.
Set up commercial arm of Fiji National Sports Commission to generate income.

2.

IT Disaster The issue: The server at Fiji National Sports Commission can crush anytime and all the data can be lost if we do not have a proper IT Disaster Plan in Place.

It‟s a must to have a Disaster Recovery Plan (DRP) to support business continuity.
The Fiji National Sports Commission may have lacked the sophistication to develop and maintain a DRP that sufficiently reflected the company‟s system availability requirements, or it may not have planned adequately to ensure such availability.
The risks: There is a risk that a business may not be able to continue if a system disruption happens due to any of the following reasons: • Equipment failure • Disruption of power supply or telecommunications • Application failure or corruption of the database • Human error, sabotage or strike • Malicious software Fiji National Sports Commission Finance Manual 60 • Hacking or other Internet attacks • Social unrest or terrorist attacks • Fire • Natural disasters The solutions: The Fiji National Sports Commission have engaged a IT professional who can help to determine what its needs are and develop procedures that can readily be acted upon.
These procedures should include a cycle of backups of key systems and data.

The FNSC Finance / Operations personnel could then keep the plan up to date in-house.

Responsibility for performing these procedures needs to be specifically assigned, and a senior employee needs to check periodically to ensure that they are being performed and kept current.

At FNSC the data is automatically backed up by the server on the Server„s Hard drive and also on a portable hard drive which is stored offsite.
Business continuity planning is not only the responsibility of the employees responsible for systems; in order to make it work, key employees in all business areas have to engage at some level with the plan.

3. Credit Risk The issue: A credit risk is the risk of default on a debt that may arise from a borrower failing to make required payments.

In the first resort, the risk is that of the lender and includes lost principal and interest, disruption to cash flows, and increased collection costs.
The loss may be complete or partial.

In an efficient market, higher levels of credit risk will be associated with higher borrowing costs.

The risks: The Fiji National Sports Commission is exposed to credit risk.

The Commission entered into a Motor Vehicle finance lease agreement with Australian and New Zealand Banking Group Limited.

The Leased Motor Vehicles are used for the development of sports in Fiji.
The solutions: Fiji National Sports Commission can form partnership with other donor agencies and corporate organisations get vehicles through these donor agencies or corporate organisations.

4.

Compliance Risk The issue: Compliance risk is exposure to legal penalties, financial forfeiture and material loss an organization faces when it fails to act in accordance with industry laws and regulations, internal policies or prescribed best practices.
The risks: The Fiji National Sports Commission is exposed to compliance risk.

The organisation is subjected to legal penalties, financial penalties and physical loss when it does not comply with the statutory requirements of the country, policies and procedures of the organisation and does not follow best practices required by law.
A good example is that Fiji National Sports Commission is exempted to pay 9% VAT to the government and if the government changes it laws, policies and procedures and remove FNSC from VAT exemption the Commission will have 9% less funds to invest in Sports development.

The solutions: Fiji National Sports Commission has to comply with all its statutory requirements and pay its relevant taxes and FNPF on time to avoid legal penalties, financial penalties and material loss.
There needs to be checks and balances put in place by the Finance department to meet all the statutory requirements of the Organisation.

Fiji National Sports Commission Finance Manual 61 RISK MANAGEMENT ACTION PLAN TEMPLATE Actions Tasks to reduce the risk When?

Set some dates Who will do these tasks?


Comments Fiji National Sports Commission Finance Manual 62 Glossary By-laws – Rules made by the football club for the regulation, administration and management of that club and binding on all persons who come within its scope.

Common law – Laws which evolves from the decisions of judges in various cases of the same type, whereby judges must follow previous decisions or binding precedents.
Constitution – A document that identiﬁes the rights and liabilities of members within a organisation.

It also establishes the club and sets out the purpose for which it has come together and all the rules under which it proposes to operate.

Contract – A particular type of agreement between two parties containing promises by each party that they intend to be enforceable at law.

Copyright – An exclusive legal right given to an author or designer to make copies of original work for a number of years.
Copyright also provides protection for the authors of artistic works, drawings and photographs so that organisations cannot claim the work belongs to them.

Defendant – The party that is viewed as being at fault after an incident.

Discrimination – Involves making choices about how we treat other people.

IT can be based on prejudice, stereotypes and bias.

Documentation – An essential component of the risk management program.

It involves keeping records of incidents that occur within a football club.
Harassment – Consists of offensive, abusive, belittling or threatening behaviour that is directed at a person or persons because of a particular characteristic of that person or persons.

Incorporation – The process of creating a separate legal entity for a football club, thereby giving it a legal existence.

Indemnity – A contractual document whereby one party promises to pay another for any losses that may arise from the acts or omissions of a third party.
Law of tort – A tort is a civil wrong, a breach of duty.

The role of the law of tort is to compensate those who have suffered loss as a result of the fault of another.

Common examples include defamation, negligence, nuisance and trespass.

Legislation – A set of laws covering a range of topics such as discrimination, harassment and privacy issues.

Litigation – The process of contesting in a law court.
Negligence – Doing something that a reasonable person would not have done or not doing something that a reasonable person would have done.

Plaintiff – The party that is taking action against the defendant after an incident.

Policy – A set of rules that will be followed by a football club.

Release – A document that details the relinquishment of rights against another party.
Fiji National Sports Commission Finance Manual 63 Risk – The chance of something happening that will have an impact on a club‟s objective(s).

Risk can lead to beneﬁt or loss.

Risk analysis – It Involves analysing all risks and decide which risk factors will potentially have the greatest effect on the organisation, so they can be prioritised in terms of management.
Risk evaluation – Involves comparing the level of risk found during the analysis process with certain criteria and deciding whether these risks can be accepted.

Risk identiﬁcation – A step involved in the risk management process that identiﬁes the risks that will need to be managed.
Risk management – The term applied to the logical and systematic method of identifying, analysing, assessing, treating, monitoring and communicating risks that are associated with any activity, function or process, thereby enabling a football club to minimise losses and maximise opportunities.

Risk treatment – It involves identifying the range of options for treating risk, evaluating those options and preparing and implementing risk treatment plans.
Fiji National Sports Commission Finance Manual 64 25.3 PAYROLL SOFTWARE PRO CEDURES FIJI NATIONAL SPORTS COMMISSION PAYROLL PROCEDURE MANUAL PAYMAKER 4.5 Fiji National Sports Commission Finance Manual 65 PAYROLL SOFTWARE PAY MAKER 4.5 This manual introduces you to Pay Maker the Payroll Software which Fiji National Sports Commission is currently using to pay all its permanent and casual employees, International Coaches and Directors Fees.
Pay Maker carries out the following functions: • Automatically calculates FNPF deductions • Automatically calculates PAYE • Allows automatic deductions such as union fees, social club funds etc from employee wages • Automatically keeps track of sick and annual leave • Sick Leave and Annual Leave can be calculated on anniversary, on a certain date of the year or accumulated every payroll.
• Allows entry and payment of an unlimited number of different taxable and non-taxable allowances • Allocates costs to different cost codes/projects etc.

for reporting purposes • Tracks and manages staff loans • Any number and combination of Weekly, Fort-nightly, Monthly or Bi-Monthly wage payments out of the one payroll program • Many different reports including department and account based costs Create a List of Departments PayMaker lets you create reports based on the department that employees work in.
If you do not need department reporting, then it is best to have a single department called company (this is already done for you).

If you need department reporting than use the following steps to make a list of departments.

1.

Go to the Main Menu.

2.

Click Administration 3.

Click Table Maintenance and click OK. Table Maintenance screen will appear 4.

Click Codes - Departments and click OK. Department Codes Maintenance screen will appear.

5.
5.

Enter a code for the Department you want to enter together with its description, the information you entered will be saved automatically when you close the screen to return to the main menu.

Create Allowances/Fringe Benefits PayMaker has a few allowances created by default such a Meal Allowance, but you can create your own allowance as per your needs.

To Create Allowances: 1.

Go to the Main Menu.

2.

Click Administration 3.


Click Table Maintenance and click OK. Table Maintenance screen will appear 4.

Click Codes - Allowances and click OK. Allowance Codes Maintenance screen will appear.

5.

Enter a code for the Allowance you want to enter together with its description 6.

In rate you can enter 1 or enter a specific rather as per your requirements 7.

Tick the appropriate checkbox for Taxable, FNPF, Benefit.
For example, if you want PAYE and FNPF to be calculated on the allowance, tick the checkbox for both.

Fiji National Sports Commission Finance Manual 66 To Create Fringe benefit: 1.

Go to the Main Menu.

2.

Click Administration 3.

Click Table Maintenance and click OK. Table Maintenance screen will appear 4.

Click Codes – Fringe Benefits and click OK.

Fringe benefit Codes Maintenance screen will appear.

5.

Enter a code for the Fringe benefit you want to enter together with its description 6.
In rate you can enter 1 or enter a specific rather as per your requirements.

Step 1: Enter Employee Details 1.

Click onto Payroll Data Forms 2.

Click on to View/Edit Existing Employees and click OK.

The Employee Maintenance Screen will appear.

To add a new employee: 3.

Click the Add button.

A blank record will be displayed.

You are now ready to enter employee details.

The information for the employee is on four different pages (tabs).
The information you enter will be saved automatically when you close the screen or move to another employee’s record.

Note: All fields which are underlined are required fields therefore you will be required to have this field filled.

General Screen: 1.

Click on General.

2.

Enter Employee Code in the space provided 3.

Enter the First Name & Last Name in the space provided 4.

Enter the Employees Date Started in the space provided.
If you are not sure of the start date then set the date to today’s date.

You can always correct this later.

5.

Choose the Department that the employee works in from the list on the screen.

6.

Enter in the employee position in the space provided.

Payroll Screen: 1.

Click on Payroll to display the payroll page 2.

Choose the Payroll Type of the employee from the list on the screen.

3.

Enter in the hourly wage rate of the employee in the space provided 4.
Enter in the IRD number of the employee in the space provided.

NOTE: If you leave this blank then PAYE will be deducted at a fixed rate of 20% as per FRCS requirements for 2013.

All employee’s need to have a IRD number.

However at your own risk, you can enter any 9 digit number in the IRD field temporarily, but ENSURE TO ENTER THE CORRECT IRD NUMBER BEFORE YOU SUBMIT YOUR PAYE ELECTRONIC FILE FOR THE MONTH.
If the employee’s pay will be paid to a bank account, enter the Bank and Account number in the space provided.

5.

6.

Enter the employees FNFP Number in the space provided.

If you leave this blank then FNPF will NOT be deducted for the employee.

If you do not know the FNPF number enter 0 so that the employees FNPF is deducted.

Fiji National Sports Commission Finance Manual 67 To edit an existing employee: Pick the employee from the list at the top of the screen.
The employee’s details will be displayed automatically.

.

Enter employee details.

The information you enter will be saved automatically when you close the screen or move to another employee’s record.

Step 2: Enter Timesheets The next step you need to do is enter in employee timesheets.

1.

Go to the Main Menu.

2.

Click Payroll Data Forms.

3.

Click Add NEW Batch and click OK.

The New Batch Screen will appear.

4.


Choose the Department of the Pay you are to want process from the dropdown list of Departments 5.

Choose the Payroll type of the Pay you are to process e.g.

Weekly or Monthly from the list of Payroll Types.

6.

Click OK for the Batch to be created 7.

Once this is done a Timesheets Screen will appear where you need to: 1.

Choose Employee Name from the Employee Description dropdown list 2.

Choose the T for time e.g.


normal time or double time from the dropdown list of time (if an employee has worked normal time as well as double time, enter both in different lines with their hours) 3.

Choose the account which is normally WAGES from the dropdown list 4.

Enter the hours worked by each employee in the Qty space provided 5.
Once all details are entered close the screen to return to the main menu (all information will be automatically saved) Step 3: Process Payroll – Run PayMaker Wizard Once you have entered your timesheets, you are ready to use the PayMaker Wizard to process them into an actual pay.

1.

Go to main menu 2.

Click on Payroll Data Forms 3.

Choose PayMaker Wizard from the list and click OK.

The PayMaker Wizard screen will appear.

4.


Choose the Payroll Type in the space provided from the dropdown list of Payroll Types 5.

Enter the Date you want to appear in the Payslip in the space provided.

This should be your Week ending date.

6.

Click Next to proceed with the process.

Screen will appear with a list of Batches, Add the Batches from the Batches List to the Batches Used and Click Next 7.

Click Finish to process the Pay.


Step 4: View/Print Reports There are different Payroll Reports you may be able view in this software, but the main ones are: 1.

Go to the main menu 2.

Click on Reports 3.

Click on Payroll Reports and click OK. Print Reports screen will appear 4.

Choose the Payroll Type from the dropdown list of Payroll Types 5.

Choose the Date of Pay processed from the dropdown list of processed pay dates.

6.
6.

Tick beside the Report you want to view from the list of Reports and click OK Fiji National Sports Commission Finance Manual 68 Standard Reports in PayMaker: Payroll Reports 1.

Master Listing – this is the main Payroll Report which shows the amount an employee is paid with the amount deducted for PAYE and FNPF 2.

Cash Analysis – this show a breakdown of Cash that a particular Employee is to be paid 3.
PaySlip – shows the amount an employee is paid per pay with their IRD and FNPF number and amounts deducted Monthly Reports 1.

FNPF CS/PS Form (the last report on the list) How to Generate Electronic Flat file As of 2013, all companies are now received to submit a PAYE electronic flat file to FRCA.

You can generate this file directly from PayMaker: 1.

Go to the main menu 2.

Click on Reports 3.

Click on PAYE monthly report and file and click OK. 4.
Select the Month you need to generate the file for, select the Year 5.

Your company TIN and Branch code will automatically appear as entered in the system setup screen.

6.

Enter 1 in sequence number.

7.

Click on the folder icon and choose a location where you want to create the file, click OK 8.

Click Create File.

This will now generate the electronic file at the location you specified.

9.

You can now attach this file to your email and send it to payeems@frcs.org.fj 10.
To print the new PAYE report called Employee Monthly Schedule, click on Monthly Report 11.

Get this report signed and date, write a check for the amount in the PAYE field and submit this report at the FRCA office.

How To Make Backup 1.

Go to Special Functions 2.

Click on Backup Data file (Normal) 3.

Change the date to the week ending of that pay period 4.

Click Save to save settings 5.


Click Backup to backup the data file Rollback Payroll   -Rollback is only done when you make a mistake in your current pay and you want to edit it and reprocess it before paying.

-It is done to the last processed pay only.

Steps: 1.

Click on Administration 2.

Double click Rollback Payroll to open 3.

Rollback payroll screen will appear, follow the instructions on the screen: - Select the type of Payroll (that would be weekly, fortnightly, bi-monthly or monthly).
Fiji National Sports Commission Finance Manual 69 - - - The date for last processed pay will automatically appear Type in ‘YES’ in uppercase (that is in CAPITAL LETTERS) Click OK to proceed with the rollback process 4.

Click on Payroll Data Forms 5.

Double Click on Batches (Timecards) – Manual Entry or Edit 6.

Now go on to the batch you need to amend or delete, make the changes and reprocess the payroll by running it on PayMaker Wizard again.

Steps on how to Load a Data file 1.


Open PayMaker to load data file; - Go into Administration click on Load data file - It will ask you for your data file location – browse to the location where you have your data file.
- Double click on the data file to load it to PayMaker - A message will tell you that data file has been successfully loaded DATA TRANSFER TO ACCOUNTING SOFTWARE After processing each payroll, the data from the PayMaker software for the payroll needs to be transferred to the Accounting Software.

Monthly entries are passed by the Finance Manager for all PAYE taxes, FNPF deductions, Insurance deductions and Staff Advances Deductions.
Fiji National Sports Commission Finance Manual 70 ANZ PAYLINK USERGUIDE FOR PAYMAKER 4.5 Selecting the correct PayRoll data file The software remembers the location of the data file from the last time it was used.

You only need to do this if you are using the software for the first time or you moved the data file.

Click “Load PayMaker Data” to load your PayMaker data file.

The application will open a “Where Is Data?” screen.
Browse to the location of your PayMaker data file to be loaded into the space provided (File Name).

Click “Open” to load the file or “Cancel” to close the screen.

If open is clicked then the message “The chosen data file was loaded successfully” will be displayed and the application will allow the user to open the “Create Bank Data File” screen.

If an invalid PayMaker data file is loaded then the message “The chosen file does not contain the required data tables” will be displayed.
The application will not allow the user to open the “Create Bank Data File” screen.

Setting up ANZ Bank Links You only need to do this the first time you use the software unless there are changes to company information.
Click on “System Setup” and enter the following information into the screen: For Transaction Format: Customer Name Account Number Automatically Filled by Registration file (if loaded) Note this has to be the company’s 8 digit account number For DiskPay Format: Full Account No Branch No Wages Deduction 12 digit account number of company.
E.g: 020000123456 Bank Code: 02 Branch No: 00 Account No: 00123456 2 digit branch number of company’s bank By Default set to “52” - Salary By Default set to “56” – Other Direct Debit Fiji National Sports Commission Finance Manual 71 All fields on this form must have data in them before the form is saved.

If any of the field(s) is left blank then the application will not proceed and will display the message “Required Field” and then position the cursor to which field is missing.
Click “Close” to return to the Main Menu.

How to enter an employee Bank Account Numbers in PayMaker for Net Pay 1.

Go to the Employee Maintenance screen in PayMaker.

2.

Click the Payroll tab 3.

Select the Bank from the Bank drop down.

4.

Enter the employee’s bank account number in the bank account field using the following Notes to enter the number correctly a.

Code 02 03 04 05 06 07 The first two digits for the bank account number represent the bank as per the table below.
Bank ANZ Westpac Bank of Baroda Bred Bank BSP Colonial) HFC (formally 5.

ANZ Bank account numbers are 12 digits length in total.

Other banks may have a different number of digits.

Creating the file for sending to ANZ This screen is used to create the actual data file that you will then send to ANZ.

Click on the “Create Bank Data File”.

The screen shown below will be displayed.

Fiji National Sports Commission Finance Manual 72 1.

Choose the format of the file that you want to create.
 DiskPay  Transactive In previous versions of ANZ Bank Links, you were required to submit the DiskPay file to ANZ.

This will no longer be used.

You must use the Transactive file format.

2.

Choose accounts to transfer.

There are 2 lists.

The items you choose from these lists will have their transactions included in the output file.

1.

Net Pay Bank Acct - choose the bank accounts that you want from the PayMaker bank accounts list 2.
Deductions Bank Acct – choose the deductions that you want from the PayMaker deduction list If you do not select any items in the two lists then transactions for that bank or deduction will not be included in the output file.

This means that you will be processing that payment manually by writing cheques, etc.

3.

Choose a payroll type and dates.

Choose a “PayRoll Type” from the drop-down menu.

Choose a “PayRoll Date” from the processed pays.

4.
4.

Enter the Output file Path and Name Click the browse button to specify the location of your output file.

Type in the name and location of the output file.

Click “Save” to save the path of the output file into the space provided.

5.

Click “Create File” to create the output file.

If all the bank account numbers in your PayMaker data file is correct then ANZ Bank Links will display a message saying “The new data file has been created successfully”.
If there are any errors in your PayMaker data file, then ANZ Bank Links will display a report stating which errors are present.

You will then need carry out the relevant fixes then try to create the output file again.

6.

You can also print out reports from this screen for internal use or to supply to the bank.

Choose the relevant report(s) from the drop-down menu provided.

By clicking on the “Preview” button the report will be generated and you can print this out for reference.
Fiji National Sports Commission Finance Manual 73 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS SDG 3 – Good Health & Wellbeing MINISTRY OF HEALTH & MEDICAL SERVICES NDP 3.1.6 Health and Medical Services GOAL: Access to quality health facilities necessary to good health and to health care services, including reproductive care Policy 1: Promote population health and reduce premature morbidity and mortality due to NCD’s as part of a Whole society approach to wellness and well being Programme & Projects: Wellness and Non- Communicable Diseases NDP 3.1.8 Youth & Sports Development GOAL: Empowering youth to be agents of Change and promoting sports for development Policy 3: Improve young people’s personal health, hygiene and healthy lifestyles Policy 4: Develop a productive and Healthy Nation through Systematic and coordinated sports development programs Programme & Projects: Sports Education; Sporting Funding; National Sports Policy Key Performance Indicators: Unemployment rate (%) SDG 8.5) At least three medals in common wealth Games and two in Olympic games Increase in gold medals from 33 to 43 in the Pacific Games Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Programme: SPORTS EDUCATION – Sports Outreach programme (annual target 7 programmes – by end of 2022 – 35 programmes) i.e.
: 1.

Sports Outreach Program 2.

Train the trainer 3.

Educate the Educator 4.

Wellness & Fitness Leaders 5.

Inclusive Sports 6.
Kids in Community Sports 7.Give it A Go SPORTS FUNDING NATIONAL SPORTS POLICY Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals Healthy Nation Sporting Nation Enabling Environments Enriching Nation Strategic Plan 1: To promote a healthy nation by providing mass sports recreational opportunities and implementing target campaigns Strategic Plan 2: To Maximize access to sports, recreation and physical education in every educational institution SDG 4 – Quality Education MINISTRY OF EDUCATION, CULTURE HERITAGE Programme: SPORTS EDUCATION – Sports Outreach programme Healthy Nation Sporting Nation Enabling Environments Strategic Plan 3: To identify, develop, improve performances of talented athletes and coaches Page 1 of 11 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects (annual target 7 programmes – by end of 2022 – 35 programmes) NATIONAL SPORTS POLICY Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals Enriching Nation through the implementation of a structured system with access to a comprehensive range of support programmes Strategic Plan 4: To develop talented and elite athletes by providing them with opportunities to participate and excel in domestic and international competitions Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS & ARTS NDP 3.1.5 Education GOAL: Quality Education for all Policy 1: Improve Quality education for all Policy 2: Enhance technical, vocational and lifelong skills training at all levels Policy 3: Enhance and strengthen that support for higher education institutions Programme & Projects : Quality Education; TVET Program NDP 3.1.10 Culture and Heritage GOAL: Protection and
 promotion of Unique Fijian Culture heritage for sustainable development Policy1: Protect Fiji’s diverse Culture heritage Page 2 of 11 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals SDG 5 – Gender Equality Policy 2: Promote culture heritage for sustainable development Programme & Projects: Cultural Revitalization Program; Infrastructure and Human Resource development KPI: Number of natural, cultural and built heritage sites for cultural and heritage promotions MINISTRY OF WOMEN,CHILDREN & POVERTY ALLEVIATION NDP 3.1.7 Social Inclusion and Empowerment GOAL: A socially inclusive Fiji and empowered Fijians Policy 1 : Promote a caring environment where everyone is safe and protected Programme: SPORTS EDUCATION – Sports Outreach programme (annual target 7 programmes – by end of 2022 – 35 programmes) Healthy Nation Sporting Nation Enabling Environments Enriching Nation NDP 3.1.8 Youth & Sports Development GOAL: Empowering youth to be agents of Change and promoting sports for development Policy 3: Improve young people’s personal health, hygiene and healthy lifestyles Policy 4: Develop a productive and Healthy Nation through Systematic and coordinated sports development programs Strategic Plan 1: To promote a healthy nation by providing mass sports recreational opportunities and implementing target campaigns Strategic Plan 2: To Maximize access to sports, recreation and physical education in every educational institution Strategic Plan 3: To identify, develop, improve performances of talented athletes and
 coaches through the implementation of a Page 3 of 11 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS Programme & Projects: Sports Education; Sporting Funding; National Sports Policy Key Performance Indicators: Unemployment rate (%) SDG 8.5) At least three medals in common wealth Games and two in Olympic games Increase in gold medals from 33 to 43 in the Pacific Games Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Policy 2: Improve the lives of vulnerable people (elderly, children and those with special needs) Programmes and Projects: Social Empowerment Administration, Monitoring and assessment NDP 3.1.9 Women In Development GOAL: Empowering women to reach their full development potential Policy 1: Increase women’s participation in formal sector employment Policy 2: Increase women’s representation at all levels of government & civil Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals structured system with access to a comprehensive range of support programmes Strategic Plan 4: To develop talented and elite athletes by providing them with opportunities to participate and excel in domestic and international competitions Strategic Plan 5: To ensure that Fijian sport and recreation is supported by adequate and well- maintained facilities, to integrate the development of all levels of sports and to address needs through specialized forums Strategic Plan 6: To Ensure that Fijian Sport and recreation benefit from strategic International Relations Strategic Plan 7: To use Sports as a medium to attract tourists in Fiji and a mechanism for achieving economic development Page 4 of 11 SDG & NDP 5 years – 20
 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals society Policy 3: Improve women’s access to all social services SDG 8 – Decent Work and Economic Growth MINSITRY OF EMPLOYMENT PRODUCTIVITY & INDUSTRIAL RELATIONS NDP 3.1.8 Youth & Sports Development GOAL: Empowering youth to be agents of Change and promoting sports for development Policy 3: Improve young people’s personal health, hygiene and healthy lifestyles Policy 4: Develop a productive and Healthy Nation through Systematic and coordinated sports development programs Programme & Projects: Sports Education; Sporting Funding; National Sports Policy Key Performance Indicators: Unemployment rate (%) SDG 8.5) At least three medals in common wealth Games and two in Olympic Programme: SPORTS EDUCATION – Sports Outreach programme (annual target 7 programmes – by end of 2022 – 35 programmes) SPORTS FUNDING Healthy Nation Sporting Nation Enabling Environments Enriching Nation Enabling Environments Strategic Plan 8: To maximize the return on investment by prioritizing sporting codes best suited to broadening their participating base and achieving international success Strategic Plan 1: To promote a healthy nation by providing mass sports recreational opportunities and implementing target campaigns Strategic Plan 2: To Maximize access to sports, recreation and physical education in every educational institution Strategic Plan 3: To identify, develop, improve performances of talented athletes and coaches through the implementation of a structured system with access to a
 comprehensive range of support programmes Strategic Plan 4: To develop talented and elite athletes by providing them with opportunities to participate and excel in Page 5 of 11 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS games Increase in gold medals from 33 to 43 in the Pacific Games Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals domestic and international competitions Strategic Plan 5: To ensure that Fijian sport and recreation is supported by adequate and well- maintained facilities, to integrate the development of all levels of sports and to address needs through specialized forums Strategic Plan 6: To Ensure that Fijian Sport and recreation benefit from strategic International Relations Strategic Plan 7: To use Sports as a medium to attract tourists in Fiji and a mechanism for achieving economic development Strategic Plan 8: To maximize the return on investment by prioritizing sporting codes best suited to broadening their participating base and achieving international success Page 6 of 11 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Programme: SPORTS EDUCATION – Sports Outreach programme (annual target 7 programmes – by end of 2022 – 35 programmes) SPORTS FUNDING SPORTS INFRASTRUCTURE DEVELOPMENT Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies)
 INLINE – MINISTRY OF YOUTH & SPORTS SDG 9 – Industry, Innovations and infrastructure MINISTRY OF LOCAL GOVERNMENT, HOUSING AND COMMUNITY DEVELOPMENT NDP 3.1.8 Youth & Sports Development GOAL: Empowering youth to be agents of Change and promoting sports for development MINISTRY OF INFRASTRUCTURE & TRANSPORT Policy 3: Improve young people’s personal health, hygiene and healthy lifestyles FIJI SPORTS COUNCIL Policy 4: Develop a productive and Healthy Nation through Systematic and coordinated sports development programs Programme & Projects: Sports Education; Sporting Funding; National Sports Policy Key Performance Indicators: Unemployment rate (%) SDG 8.5) At least three medals in common wealth Games and two in Olympic games Increase in gold medals from 33 to 43 in the Pacific Games Page 7 of 11 Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals Healthy Nation Sporting Nation Enabling Environments Enriching Nation Enabling Environments Strategic Plan 1: To promote a healthy nation by providing mass sports recreational opportunities and implementing target campaigns Strategic Plan 2: To Maximize access to sports, recreation and physical education in every educational institution Strategic Plan 3: To identify, develop, improve performances of talented athletes and coaches through the implementation of a structured system with access to a comprehensive range of support programmes Strategic Plan 4: To develop talented and elite athletes by providing them with opportunities to participate and excel in domestic and international competitions Strategic Plan 5: To ensure that Fijian sport and recreation is supported by adequate and well- SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS
 Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals maintained facilities, to integrate the development of all levels of sports and to address needs through specialized forums Strategic Plan 6: To Ensure that Fijian Sport and recreation benefit from strategic International Relations Strategic Plan 7: To use Sports as a medium to attract tourists in Fiji and a mechanism for achieving economic development Strategic Plan 8: To maximize the return on investment by prioritizing sporting codes best suited to broadening their participating base and achieving international success Strategic Plan 1: To promote a healthy nation by providing mass sports recreational opportunities and implementing target campaigns Strategic Plan 2: To Maximize SDG 13 – Climate Change MINISTRY OF FISHERIES NDP 3.2.12 Fisheries GOAL: Sustainably Managed Fisheries resources NDP 3.1.8 Youth & Sports Development GOAL: Empowering youth to be agents of Change and promoting sports for development Policy 3: Improve young people’s Programme: SPORTS EDUCATION – Sports Outreach programme (annual target 7 programmes – by end of 2022 – 35 programmes) Healthy Nation Sporting Nation Enabling Environments Enriching Nation Page 8 of 11 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals personal health, hygiene and healthy lifestyles Policy 4: Develop a productive and Healthy Nation
 through Systematic and coordinated sports development programs Programme & Projects: Sports Education; Sporting Funding; National Sports Policy Key Performance Indicators: Unemployment rate (%) SDG 8.5) At least three medals in common wealth Games and two in Olympic games Increase in gold medals from 33 to 43 in the Pacific Games Policy 3: Support inshore coastal fisheries through sustainable fisheries management and development.
Programme & Projects: Research and Development: Mangrove Rehabilitation Programme NDP3.2.14 Forestry GOALS: Sustainable management and development of forestry resources Policy 3: Encourage private sector participation in planation development Programme and Projects: Sustainable Forest Management Page 9 of 11 access to sports, recreation and physical education in every educational institution Strategic Plan 3: To identify, develop, improve performances of talented athletes and coaches through the implementation of a structured system with access to a comprehensive range of support programmes Strategic Plan 4: To develop talented and elite athletes by providing them with opportunities to participate and excel in domestic and international competitions Strategic Plan 5: To ensure that Fijian sport and recreation is supported by adequate and well- maintained facilities, to integrate the development of all levels of sports and to address needs through specialized forums Strategic Plan 6: To Ensure that Fijian Sport and recreation benefit SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals from strategic International Relations Strategic Plan 7: To use Sports as a medium to attract tourists in Fiji and a mechanism for achieving economic development Strategic Plan 8: To maximize the return on investment by prioritizing sporting codes best suited to broadening their participating base and achieving international success Strategic Plan 7: To use Sports as a medium to attract tourists in Fiji and a mechanism for achieving economic development Strategic Plan 8:
 To maximize the return on investment by prioritizing sporting codes best suited to broadening their participating base and achieving international success SDG 17 – Partnerships for Goals NDP 3.2.15 Tourism GOALS: A world Class tourism destination that increasingly adds value to the local economy NDP 3.1.8 Youth & Sports Development GOAL: Empowering youth to be agents of Change and promoting sports for development Programme: SPORTS FUNDING Enriching Nation Policy 4: Expand international marketing programmes and continue to build the image of Fiji tourism Policy 7: Identify tourism products for further Policy 3: Improve young people’s personal health, hygiene and healthy lifestyles Policy 4: Develop a productive and Healthy Nation through Systematic and coordinated sports development programs Page 10 of 11 SDG & NDP 5 years – 20 years MAPPING for The FIJI NATIONAL SPORTS COMMISSION Sustainable Development Goals NDP’s (Overlapping Ministries to achieve their goals through Partnerships) Fiji’s National Development Plan 5 years – 20 years ( Goals, Policies and Strategies) INLINE – MINISTRY OF YOUTH & SPORTS Fiji National Development Plan 5 years – 20 Years (Programs & Projects) INLINE MINISTRY of YOUTH & SPORTS Programme & Projects Fiji National Sports Commission Pillars Fiji National Sports Commission Strategic Plan/Goals development and foster innovations for increased value addition NDP 3.1.11 National Security and the Rule of Law GOALS: An inclusive, Safe, Secure stable and prosperous Fiji Policy 4: Maintain the community and people’s well-being Programme & Projects: Sports Education; Sporting Funding; National Sports Policy Key Performance Indicators: Unemployment rate (%) SDG 8.5) At least three medals in common wealth Games and two in Olympic games Increase in gold medals from 33 to 43 in the Pacific Games Page 11 of 11 THE FIJI NATIONAL SPORTS COMMISSION - STRATEGIC PLAN FNSC 5 YEAR PLAN SDG NDP Core Pillars IMPLEMENTATION PLAN Strategic Plan Plan 1 To Promote
 A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns To achieve Strategic Goal for the Next 5 years we will commit to the goals Ensure that every Village, Community and settlement in Fiji has a Community Sports Club Association Strategic Objectives Community Structures Ensure that a FOLLOW up program is carried out as part of Auditing the sports club association that has been set up through the assistance of the Fiji National Sports Commission Work towards having Integrated programs that will have sustainable entities Fiji Wide Integrated Sports Program & Sports Development Network What we want to Do Lead Role Facilitate establishment of community structures & associations Fiji wide Sports Development Linking sustainable community structures with NSO’s Sports Development Audit locations of hubs (platform to promote active recreation healthy lifestyles)& associations Convert into sustainable entities and implement outreach programs for vulnerable and previously marginalised groups Holistic Approach program and strengthen partnerships, community outreach and mass participation program appraisals Sports Development Sports Development Sports Development Calendar of events Sports Development To Research & Development Engagement with NGO’s to deliver targeted campaigns through R&D Collaboration & Partners to promote active public and private sectors and allow for modified sports implementation plans Compile list of relevant role players for sports development network Identify and engage with key stakeholders on active recreation issues GIS system Delivery in sports policy in schools to ensure that enforcement and ensure sports contribution to be in line with national priorities along with NSOs (those not in schools) take initiatives for the inclusion Delivery of approved Sports programs in schools and educational institutions with involvement of NSOs Sports Development & R&D Sports Development To Research & Development Research
 & Development Research & Development Research & Development Sports Development Manager Sports Development Support Talent Identification program for further development with NSO's assistance Sports Development Number of educators trained for sports policy in schools Sports Development Manager MOU’s – tertiary and institutions to allow for standardised monitoring tools Ensure and facilitate legal Compliance on Child Protection & safety in sports policy Ensure and facilitate legal Compliance on Anti-doping policy Negotiate access to facilities & shared usage with NSOs Support and enhance all educational institution sports competitions Sports Development & Research & Development Sports Development & Research & Development Sports Development & Research & Development Sports Development & Research & Development Sports Development Reporting & Research Develop a Database to include impact study on sports in schools Sports Development n o i t a N y h t l a e H Plan 2 To Maximise access to sports, recreation and physical education in every educational institution Ensure the Promotions towards a Healthy Nation Focused Media & Active Campaigns Have in Place a Contact List for all stakeholders and Peer Groups Database to Identify Key Stakeholders Physical Education, Physical Activity & School Sports Implementation Unified Schools Sports education structure & competition NDP 3.1.8 (Sports Education)page 54 SDG 3 SDG 4 SDG 5 SDG 8 SDG 9 SDG 13 SDG 17 SDG 3 SDG 4 SDG 5 SDG 17 THE FIJI NATIONAL SPORTS COMMISSION - STRATEGIC PLAN FNSC 5 YEAR PLAN SDG NDP Core Pillars SDG 3 SDG 4 SDG 5 SDG 8 SDG 9 SDG 13 SDG 17 SDG 4 SDG 4 SDG 5 SDG 17 SDG 4 SDG 5 SDG 17 3.1.8 - National Sports Policy (Page 55) SDG 3,4,5,8,17) 3.1.8 - National Sports Policy (Page 55) SDG 3,4,5,8,9,17 3.1.8 - National Sports Policy (Page 55 Strategic Plan Plan 1 To Promote A Healthy National Plan
 3 To identify, develop, improve by providing mass sports performances of talented recreational opportunities and athletes and coaches through implementing targeted the implementation of a campaigns structured system with access to a comprehensive range of support programmes Plan 4 To develop talented and elite athletes by providing them with opportunities to participate and excel in domestic and international competitions Plan 5 To ensure that Fijian sport and recreation is supported by adequate and well-maintained facilities, to integrate the development of all levels of sports and to address needs through specialised forums Plan 6 To Ensure that Fijian Sport and recreation benefit from strategic International Relations Plan 7 To use Sports as a medium to attract tourists in Fiji and a mechanism for achieving economic development IMPLEMENTATION PLAN To achieve Strategic Goal for the Next 5 years we will commit to the goals Strategic Objectives What we want to Do Lead Role Talent Identification & Talent Development Programs Sign MOU with NSO's on the development of identified talents and their protection; Grant applications to include data on athletes and coaches achievements Research & Development & Grants Empowering NSOs to take ownership of talent identification programs Sports Development Support NSOs to provide specialised trainers & support personnel for nurturing talented athletes Sports Development Tracking Systems Tracking system to identify all talent with specific focus on sports events, empowerment of sports scouts (trained), and development pathways of unified sports continuum Develop a national coordinating system to support FASANOC & NSOs standardisation of HP in Sports Sports Development CEO/Sports Development & Research & Development Specialized Technical Assistance Data on Domestic – Calendar of Events (Includes National Games) Data on International Calendar of events Technical Qualification Assistance Athletes & Coaches Commission Trained
 Volunteers Sports Data Centre Annual National Sports Conference Establishment of a National Sports Academy Pacific Sports Academy Provide training and technical assistance of Coaches Training – Technical & Sports Training Coaches & referee Sports Development Provide life skill and sports education programs Insist on NSOs to maintain comprehensive calendar of events Sports Development Sports Development / Grants & R&D Maintain and develop approved sanctioned sports events Assist in the development plan of talent delivery Expose talented athletes Assist and contribute to Annual Forum Develop Database and recognition Grants Sports Development Sports Development Sports Development & Research & Development Sports Development Setup National Structure for all Sports Develop and establish IT systems and templates Secure Funding for the National Sports Conference - Sponsorships Finalize Calendar of events and all invites to go out to NSO's Develop proposal & presentation on structure Research & Development Research & Development Research & Development Research & Development CEO/PS MoY&S/ Pacific Island Nations Develop funding model for academy CEO/PS MoY&S/ Pacific Island Nations Sports Integrity Unit Establishment of Integrity Unit and its structure CEO/PS MoY&S/ SG's Office THE FIJI NATIONAL SPORTS COMMISSION - STRATEGIC PLAN FNSC 5 YEAR PLAN SDG NDP SDG 3,4,5,8,18 3.1.8 - National Sports Policy (Page 55) Core n Pillars o i g n h c i r n E Strategic Plan i t a N Plan 1 To Promote A Healthy National Plan 8 To maximise the return on investment by prioritising sporting codes best suited by providing mass sports to broadening there participating base recreational opportunities and and achieving international success implementing targeted campaigns IMPLEMENTATION PLAN To achieve Strategic Goal for the Next 5 years we will commit to the goals Strategic Objectives What we want to Do Lead Role n o i t a N y h t l a e H THE FIJI NATIONAL SPORTS COMMISSION - STRATEGIC PLAN FNSC 5
 YEAR PLAN SDG NDP Core Pillars Strategic Plan Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns IMPLEMENTATION PLAN To achieve Strategic Goal for the Next 5 years we will commit to the goals Strategic Objectives What we want to Do Lead Role n o i t a N y h t l a e H THE FIJI NATIONAL SPORTS COMMISSION - STRATEGIC PLAN FNSC 5 YEAR PLAN SDG NDP Core Pillars Strategic Plan Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns IMPLEMENTATION PLAN To achieve Strategic Goal for the Next 5 years we will commit to the goals Strategic Objectives What we want to Do Lead Role n o i t a N y h t l a e H THE FIJI NATIONAL SPORTS COMMISSION FNSC 5 YEAR PLAN SDG NDP Core Pillars Strategic Plan BUSINESS PLAN FOR 2019 - 2020 How are We going to achieve the AIM to Action Division Output for 2019-2020 to action Department Output Implementation Sectors Lead role to Implement SDG 3, 4,,5,8,9,13,17) NDP 3.1.8 (Sports Education)page 54 Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns Through the Sports Outreach Programs & Train of Trainers 5 Train the Trainer Programs Urban Central will conduct Train of Trainers Programs in 5 areas Tamavua SDO - Central Urban 12 Dual Sports Nasinu 1 Nausori Raiwaqa Lami Mid Central TOTAL Output is 17 Central Rural will conduct 1 Dual Program and 1 Veivatuloa Beqa (TOT) Western will conduct Dual Programs 4 areas TOT Vatukola BUCALEVU - RA SOP - TOT Northern will conduct Dual Programs in 4 areas TOT TOT TOT Eastern will conduct 1 SOP In Vanuabalavu -Lau and 4 TOT's in the implementation sectors Lautoka Yawasa Navosa Nasolo Namuka Dreketi Koronatoga Batiki - LOMAIVITI CICIA - LAU Vanuabalavu Matuku SDO - Central Rural SDO - Western SDO - Northern SDO - Eastern Assist in Community Clubs to affiliate to NSO's This process will be part of the
 Division follow up program with NSO Resources Personnel's and the community club associations SDO & ASDO in each division URBAN CENTRAL FOLLOW UP URBAN CENTRAL FOLLOW UP URBAN CENTRAL FOLLOW UP URBAN CENTRAL FOLLOW UP URBAN CENTRAL FOLLOW UP URBAN CENTRAL FOLLOW UP URBAN CENTRAL FOLLOW UP CENTRAL RURAL FOLLOW UP - SITE VISIT SOP CENTRAL RURAL FOLLOW UP - SOP TAMAVUA ZONE ROUND 2 MID CENTRAL ZONE ROUND 2 NASINU ZONE 1 ROUND 2 NASINU ZONE 2 ROUND 2 NAUSORI ZONE ROUND 2 LAMI ZONE ROUND 3 TAMAVUA ZONE ROUND 3 VEIVATULOA NAMOSI Serua Central Rural - 4 (Follow up 2018 Implementation) Western Division - SITE VISIT - SOP (2019) Western Division - FOLLOW UP - SOP (2019) Western - 2 (Follow up 2018 Implementation) Matanisau Vutia Burebasaga Navosa Navosa Naidrodro Tavua NORTHEN FOLLOW UP - FOLLOW UP - 1 (TOT NAMUKA, MACUATA NORTHEN FOLLOW UP - SITE VISIT 1 (SOP) NASOLO, BUA NORTHEN FOLLOW UP - FOLLOW UP - 1 (TOT NASOLO, BUA KORONATOGA - CAKAUDROVE NORTHERN FOLLOW UP - SITE VISIT NORTHEN FOLLOW UP - FOLLOW UP 1 (TOT 2019) KORONATOGA - CAKAUDROVE NORTHERN FOLLOW UP - SITE VISIT NORTHEN FOLLOW UP Northern - 3 (Follow up 2018 Implementation) DREKETI - MAUCATA DREKETI - MAUCATA Tawake Vaturova Labasa VANUABALAVU - LAU Ovalau Lakeba EASTERN FOLLOW UP - FLLOW UP SOP 2019 Eastern 4 (Follow up 2018 Implementation) n o i t a N y h t l a e H SDO - Central Urban SDO - Central Urban SDO - Central Urban SDO - Central Urban SDO - Central Urban SDO - Central Urban SDO - Central Urban SDO - Central Rural SDO - Central Rural SDO - Central Rural SDO - Central Rural SDO - Central Rural SDO - Central Rural SDO - Western SDO - Western SDO Western SDO Western SDO SDO SDO SDO SDO Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns SDG NDP Core Pillars Strategic Plan Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns Plan 2 To Maximise access to sports,
 recreation and physical education in every educational institution NDP 3.1.8 (Sports Education)page 54 n o i t a N y h t l a e H n o i t a N y h t l a e H THE FIJI NATIONAL SPORTS COMMISSION FNSC 5 YEAR PLAN BUSINESS PLAN FOR 2019 - 2020 How are We going to achieve the AIM to Action Division Output for 2019-2020 to action Department Output Implementation Sectors Lead role to Implement Urban & Rural Central - 7 Inclusive and 5 Western - 11 Inclusive , 6 Wellness Northern - 4 Inclusive, 6 Wellness INCLUSIVE PROGRAM WELLNESS WELLNESS WELLNESS WELLNESS WELLNESS WELLNESS Eastern - 5 Inclusive, 6 Wellness INCLUSIVE PROGRAM INCLUSIVE PROGRAM Wellness Corporate Wellness Corporate INCLUSIVE PROGRAM INCLUSIVE PROGRAM WELLNESS WELLNESS INCLUSIVE PROGRAM Western - Corporate Wellness - (2 programs for 2020), Indo Fijian Ladies Wellness (2 program for 2020) Central Rural & Urban 10 Corporate Wellness Programs Northern 3 Corporate Wellness Program Listing of Festivals around the Country, Bazaars, community events, fundraisings ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO ASDO Gau Kadavu SUVA URBAN LABASA COBOI - BUA KIA ISLAND - MACUATA SEAQAQA & SASA VILLAGE YADUA ISLAND - BUA NAWI VILLAGE - CAKADROVE SAVUSAVU - NABALEBALE Ovalau Batiki PAFCO Government Shipping services Tailevu - South Disability Tailevu - North Disability Cicia - Lau Matuku - Lau VANUABALAVU - LAU Fiji Sugar Corporation (Ba & Lautoka) & LOVU Hart Home Government Ministry, Financial Institution MOIT, Fiji Sugar Corporation, Commissioner Office Division teams to update Qtrly events in their divisions to R&D for Updates Community Annual Sports Competitions Central Urban/Rural 1 ETE, 13 KICS Rewa Kids in Community Sports Kids in Community Sports In addition to this In the 3rd Term of 2019 and into 2020 - through partnerships for Students, Youth and Teachers, will have Cluster Competition, Holiday Kids Camp, Life skills Activity, and Holiday Camp for Teachers Northern - 3
 ETE, 5 KICS Central Division - - Waidina, Korovesulou, Beqa, Rewa, Namosi Urban Division this will be a combined effort of Central Urban and Central Rural (Bua, Labasa, Nadogo) (Koronasolo, Yadua, Kia, Vaturova, Solove) SDO & ASDO SDO SDO SDO & ASDO KICS KICS KICS KIC LABASA KICS KICS KICS KICS 1/ Cluster Competition: Aerobics, Tag Rugby, Sitting Volleyball(6yrs-8yrs), Volleyball (9yrs-12yrs), Cricket, Net GO, Traditional Games, Duke GALOA ISLAND - BUA DREKETI - MACUATA KIA ISLAND LABASA SEAQAQA - MACUATA LABASA VATUROVA - CAKAUDROVE YADUA ISLAND NSO, FSC,Ministry Of Agriculture, Ministry of Women, MYS,Police, MOH,MOE,Save the Children, Red Cross, Volunteers Western 2 ETE, 10 KICS 1/ Cluster Competitions : Net Go and Tag Rugby , volleyball and Rugby League - / Give it a Go Program - Where Kids learn new sports & Life skills as a 1 week summer camp - school holidays ETE - (Vatukola) ETE (Nadroga - Ra) NetGo,MOH,MOE,MoWPA, Labasa Town Council, MYS, Police,FRU,Provincial Office SDO & ASDO SDO & ASDO n o i t a N y h t l a e H THE FIJI NATIONAL SPORTS COMMISSION FNSC 5 YEAR PLAN BUSINESS PLAN FOR 2019 - 2020 How are We going to achieve the AIM to Action Division Output for 2019-2020 to action Department Output Implementation Sectors Lead role to Implement Eastern 3 ETE, 5 KICS Cicia, Vanuabalvu - Matuku, SDO & ASDO 1/ Cluster Competitions : Net Go and Tag Rugby on Mainland - 2/ Life Skills (Duke) 3/ Give it a Go, Traditional Games Program - Where Kids learn new sports NSOs - Fiji Netball and FRU 2/ Dukes MoY&S and Envt.
3/ NSO's & MoWPA & MoE and MoH & Police, Provincial Office Department &, FBO & NGO & FSC SDG NDP Core Pillars Strategic Plan NDP 3.1.8 (Sports Education)page 54 Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns 3.1.8 - National Sports Policy (Page 55) Plan 3 SDG 3, 4.
5, 8, 9, 17 3.1.8 - National Sports SDG 3,4,5,8, 17 3.1.8 - National Sports Policy (Page 55) g n i t r o p S n o i t a N Plan 4 Plan 5 To identify, develop, improve performances of talented athletes and coaches through the implementation of a structured system with access to a comprehensive range of support programmes To develop talented and elite athletes by providing them with opportunities to participate and excel in domestic and international competitions To ensure that Fijian sport and recreation is supported by adequate and well-maintained facilities, to integrate the development of all levels of sports and to address needs through specialised forums Cicia Vanuabalavu Matuku TAILEVU X 5 SCHOOLS From schools teachers to community to club association SDO & ASDO SDO & ASDO In all sports program sectors In all sports program sectors In all sports program sectors In all sports program sectors In all sports program sectors Educate the Educator Educate the Educator Educate the Educator KICS Coaches, Administrator, Official, Athletes Fulfil compliance to program accreditation Sports Development Teams will create awareness built into their programs Sports Development Teams will create awareness built into their programs Sports Development Teams will create awareness built into their programs compliment with capacity building compliment with capacity building Documentation of the process Staff development training, review MOUwith OSEP Collaboration of programs with MYS Cooperation and collaboration with NSO's Capacity Building Assess the COE for proposal of forum For Coaches dates SDM SDM SDM SDM SDM SDM SDM CEO CEO CEO/ R&D Profiling Volunteers by Division FTRA for Volunteers into School Kics Program a/ Strengthen policy frameworks for successful implementation.
Plan 6 To Ensure that Fijian Sport and recreation benefit from strategic International Relations Policies, Legislation Development and Review Financial Administration and Asset management Corrective Measures in Financial Process for A Review of the Safety in Sports Participation Policy, minorities' in sports & elderly in sports to ensure alignment to the National Sports Policy and the Ministry of Youth & Sports Strategic Plan 2018 - 2022.
Prepare a policy document for Risk Management Ascertain Risk matters for all departments and divisions including programs Alignment with relevant Ministries on RIE processes and procedures.

All Program Budgets to be processed 2 weeks in advance for pay out approval.

Review of Financial Manual Annual Board Of Survey Annual Board of Survey a/ Proper financial and Asset Management procedures are adhered to.

a/ Procedures are adhered too and ample time is given for budget review and approval.
Finance Manager Finance Manager b/ Budget banking to be actioned once approved.
Finance Manager Finance Manager Operational Manuals Review of all Department Operational Manuals HR/Finance/Sports Development & Grants CEO/ Finance Manager SDG 3,4,5,8, 17 THE FIJI NATIONAL SPORTS COMMISSION FNSC 5 YEAR PLAN SDG NDP Core Pillars Strategic Plan BUSINESS PLAN FOR 2019 - 2020 How are We going to achieve the AIM to Action Division Output for 2019-2020 to action Department Output Implementation Sectors Lead role to Implement NDP 3.1.8 (Sports Education)page 54 Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns Management and Compliance Asset Management and Policy and audit procedures Effective management of all asset inventory.
a/ update records monthly with an audit every QTR.

Finance Manager All Divisional work plans in place by the 4th Qtr.

for the New Fiscal year.

Managers Report for FNSC board Management meetings conducted QTRLY Reports to Ministry of Youth & Sports b/ update of records for Sports Equipment - 6 monthly a/ Divisional engagement of work plan review and analysis completed individually.
a/ Effective/ Correct submission of monthly reports for scheduled Board Meetings a/ Ensure efficient decision making on staff and policy matters a/ Effective submission of timely reports to the Minister, PS and Board.
Finance Manager Finance Manager CEO CEO CEO Human Resources Development HR Policy Review of HR Policy Guidelines Staff Training Conduct Performance Appraisals/Key performance indicators as per salary grade Review of HR Policy Guidelines and Implementation of Child Protection In Sports for our employees Identification for external training Staff require due to Gaps in Appraisals reviews Empowerment and Capacity Building programs for staff HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO HR Committee/CEO a/ Facilitate up-skilling of staff through effective short course or workshops.
a/ Encourage staff to attend and be certified in various Sporting programs/ workshops and development.

b/ Improve internal reporting (attendance/Annual leave/sick leave/vehicle usage/computer usage/follow process & procedures of the commission.

c/ Clear conflict of interest declaration d/ Leadership empowerment training/accredited workshops.
e/ Professional development – months/quarterly f/ Improve on weakness- team bonding g/ Counter problem and find a solution to solve it Create and implement a database for all FNSC programs a/ Data accuracy and analysis report.

R&D Manager Manage Data Research, Monitoring & Evaluation; implement Development Systems and processors.

Manage Data entry collection Strengthen the monitoring and evaluation of the programs and gauge the successful implementation of programs and its cost effectiveness.
Improve current monitoring systems on programs to address impact and achievements of all programs Monitoring and Evaluation.

IT Systems Development Scope of Database development and requirements for reporting for general use.
Scope of database approved by management for elite and identified talented athletes a/ Monitor and evaluate the following programs and submission of reports: Sports Equipment/ SOP/ GIAG/Safety in Sports participation/ Hosting of international Tournaments/ Overseas Sports Tours/ Short Term Experts/ Educate the Educators/ Train the Trainers/Sports Coordinators Course/ Kids in Community Sports a/ Data accuracy and analysis of report.
b/ Generate data for impact reports per entry for each program and map challengers to be addressed.

a/ Data accuracy and analytics of report.

a/ Collection of Personal data and achievements requirement for database entry into system b/ database created for general public information access.

c/ Creating of management system to update per event reporting in alignment to NSO Grant / Scholarship and ranking reporting.
R&D Manager R&D Manager R&D Manager R&D Manager R&D Manager R&D Manager R&D Manager SDG 3,4,5,8, 17 t n e m n r i v n E g n i l b a n E THE FIJI NATIONAL SPORTS COMMISSION FNSC 5 YEAR PLAN SDG NDP Core Pillars Strategic Plan BUSINESS PLAN FOR 2019 - 2020 How are We going to achieve the AIM to Action Division Output for 2019-2020 to action Department Output Implementation Sectors Lead role to Implement NDP 3.1.8 (Sports Education)page 54 Plan 1 To Promote A Healthy National by providing mass sports recreational opportunities and implementing targeted campaigns Data management on website/ protection of materials and social media improvement Accuracy of transfer of manual data to summary for better management and data protection a/ Data accuracy report approved before uploading on website d/ Effective management of website R&D Manager R&D Manager Sponsorships & Marketing Annual Conference, Workshops and Sports Development Programs Funding for Annual Events and Programs for Sports Development R&D Manager b/ Data protection and privacy policy to be implemented.
R&D Manager Grants Review, Application and Templates/ MOU's & Financial Assistance/ Notifications and Timelines.
Assistance and Support to National Sporting Organizations Effective administration of Grants to National Sporting Organisations Eligible National Sporting Organisations National Sporting Organisations Compliance & Training International Coaches Review of Grants guidelines and eligibility rules Review of guidelines and eligibility rules Collaboration with Tourism Fiji a/ Proper Documentation of grant requests from NSO in alignment to Terms of GRANT requirements meeting deadline application times.
(No extensions to be given unless special application is made to the Grants Committee) b/ Effective coordination and disbursement of preparation and participation grant c/ Full Acquittal to budget submission d/ Full Acquittal against MOA for both local and international games e/ Full Declaration of Budget submission especially in cases of international assistance in funding f/ Event reports to be received as per evidence of grant request.
g/ Attend all Inter- Ministerial Meetings monthly h/ Reflect on historical Data received through grants Grants Officer Grants Officer Grants Officer Grants Officer Grants Officer Grants Officer Grants Officer Grants Officer Grants Officer Grants Officer Grants Officer CEO Collaboration with NSO's and FASANOC CEO SDG 3,4,5,8,9,17 3.1.8 - National Sports Policy (Page 55) 3.1.8 - National Sports Policy (Page 55) Plan 7 To use Sports as a medium to attract tourists in Fiji and a mechanism for achieving economic development Plan 8 To maximise the return on investment by prioritising sporting codes best suited to broadening there participating base and achieving international success n o i t a N g n h c i r n E i n o i t a N y h t l a e H Risk Management Policy Revision History Revision Original 1.0 Date 30/03/2020 Name Description Table of Contents 1.0 Introduction ..................................................................................................................................... 3 2.0 Risk Management Policy ................................................................................................................ 4 3.0 Objectives of the Policy .................................................................................................................. 5 4.0 Scope ................................................................................................................................................. 5 5.0 Risk Management Policy Statement .............................................................................................. 5 6.0 Risk Governance ............................................................................................................................. 6 7.0 Risk Assessment .............................................................................................................................. 6 8.0 Identification and Categorisation of Risks ................................................................................... 6 9.0 Risk Description .............................................................................................................................. 7 10.0 Risk Estimation ............................................................................................................................. 8 11.0 Risk Strategy ................................................................................................................................. 8 12.0 Risk Matrix .................................................................................................................................... 9 2 | P a g e 1.0 Introduction The main objective of this policy is to ensure sustainable business growth with stability and to promote a pro-active approach in reporting, evaluating and resolving risks associated with the business.
Dealing with investors and exporters involves various risks like market risk, financial risks, operational risks, regulatory risks, technology & cyber risk, business model disruption risk, marketing and communication risk and disaster risk.

The goal of this policy is to embed risk management as part of the organizational culture, so the shared understanding of risk leads to better informed decision making.
A positive risk culture in Investment Fiji will promote open, constructive and proactive approaches to managing risks that considers both threats and opportunities.
This goal is achieved through establishing an integrated Risk Management Framework for identifying, assessing, mitigating, monitoring, evaluating and reporting all risks, to provide clear and strong basis for informed decision making at all levels of the organization and to continually strive towards strengthening the Risk Management System through continuous learning and improvement.
3 | P a g e 2.0 Risk Management Policy Below are the definitions: 2.1 Risk Risks are events or conditions that may occur, and whose occurrence, if it does take place, has a harmful or negative impact on the achievement of the Investment Fiji’s business objectives.

The exposure to the consequences of uncertainty constitutes a risk.
2.2 Risk Management Risk Management is the process of systematically identifying, quantifying, and managing all risks and opportunities that can affect achievement of Investment Fiji’s strategic and financial goals.

2.3 Risk Strategy The Risk Strategy defines Investment Fiji’s standpoint towards dealing with various risks associated with the business.

It includes Investment Fiji’s decision on the risk tolerance levels, and acceptance, avoidance or transfer of risks faced by the organisation.
2.4 Risk Assessment Risk Assessment is defined as the overall process of risk analysis and evaluation.

2.5 Risk Estimation Risk Estimation is the process of quantification of risks.

2.6 Risk Tolerance/Risk Appetite Risk tolerance or Risk appetite indicates the maximum quantum of risk which Investment Fiji is willing to take as determined from time to time in accordance with the Risk Strategy.
2.7 Risk Description A Risk Description is a comprehensive collection of information about a particular risk recorded in a structured manner.

2.8 Risk Register A ‘Risk Register’ is a tool for recording the risks encountered at various locations and levels in a standardised format of Risk Description.
4 | P a g e 3.0 Objectives of the Policy The main objective of this policy is to ensure sustainable business growth with stability and to promote a pro-active approach in reporting, evaluating and resolving risks associated with the business.

In order to achieve the key objective, the policy establishes a structured and disciplined approach to Risk Management, including the development of the Risk Matrix, in order to guide decisions on risk related issues.
The specific objectives of this Risk Management Policy are: a) To ensure that all the current and future material risk exposures of Investment Fiji are identified, assessed, quantified, appropriately mitigated and managed; b) To establish a framework for Investment Fiji’s risk management process and to ensure implementation across the organisation; c) To enable compliance with appropriate regulations; d) To ensure the adoption of best practices; e) To assure business growth with financial stability.
4.0 Scope In order to fulfil the objectives of this policy and lay a strong foundation for the development of an integrated risk management framework, the policy outlines the following guiding principles of Risk Management: a) All business decisions will be made with the prior information and acceptance of risk involved; b) The Risk Management Policy shall provide for the enhancement and protection of business value from uncertainties and consequent losses; c) All employees of the organisation shall be made aware of risks in their respective domains and their mitigation measures; d) The risk mitigation measures adopted by Investment Fiji shall be applied in the long-term and be embedded in the business processes of the organisation; e) Risk tolerance levels will be regularly reviewed and decided upon depending on the change in the organisation’s strategy; and f) The occurrence, progress and status of all risks will be promptly reported and appropriate actions be taken thereof.
5.0 Risk Management Policy Statement The policy statement is as given below: a) To ensure protection of stakeholders’ value through the establishment of an integrated Risk Management Framework for identifying, assessing, mitigating, monitoring, evaluating and reporting of all risks; b) To provide clear and strong basis for informed decision making at all levels of the organisation; c) To continually strive towards strengthening the Risk Management System through continuous learning and improvement.
5 | P a g e 6.0 Risk Governance Risk governance applies the principles of good governance to identify, assess, manage and communicate risks through the formal channels within Investment Fiji.

Board Audit & Risk Committee Chief Executive Officer Managers Staff & Contractors 7.0 Risk Assessment risk review of Provides policy, oversight and management.

Oversees regular review of risk management activities.

Drives culture of risk management and signs off on annual risk attestation.
Continuously strategy and supporting framework.

Ensure staff in their business units comply with the risk management policy and foster a culture where risks can be identified and escalated.

Comply with risk management policies and procedures.
improving risk management policy, The process of Risk Assessment shall cover the following: a) Risk Identification and Categorisation: the process of identifying Investment Fiji’s exposure to uncertainty classified as Strategic & Implementation, Regulatory, Market, Financial, Operational, Technology & Cyber, Communication and Disaster Risk.
b) Risk Description: the method of systematically capturing and recording Investment Fiji’s identified risks in a structured format; c) Risk Estimation: the process for estimating the cost of the likely impact by quantitative and qualitative approach.

8.0 Identification and Categorisation of Risks As defined earlier, risks are events or conditions that may occur, and whose occurrence, if it does take place, has a harmful or negative impact on the achievement of Investment Fiji’s business objectives.
Key characteristics by which risks can be identified are: • Risks are adverse consequences of events or changed conditions; • Their occurrence may be identified by the happening of trigger events; and • Their occurrence is uncertain and may have different extents of likelihood.
Recognizing the kind of risks that Investment Fiji is/may be exposed to, risks will be classified broadly into the following categories: a) Strategic and Implementation Risk: Risk associated with the implementation of the strategic plan; b) Market Risk: Risk associated with maintaining strategic alignment with Investment Fiji’s key stakeholders; 6 | P a g e c) Financial Risk: Risk associated with the optimal and transparent use of Government funding; d) Operational Risk: Risk associated with the operational activities of Investment Fiji; e) Regulatory Risk: Risk associated with non-compliance of regulations that affect Investment Fiji; f) Technology & Cyber Risk: Risk associated with the use, ownership, operation, involvement, influence and adoption of IT and the internet within the organization; g) Communication Risk: Risk associated with recognising, responding to and managing communication with various stakeholders; h) Disaster Risk: Risk associated with natural-occurring events which hinder business activity, such as, cyclones, floods, droughts, earth quakes, tsunami, landslides and pandemics.
9.0 Risk Description A risk description helps in understanding the nature and importance of risk and its likely impact and possible mitigation measures.

Risk descriptions for each of the risks identified in the Risk Matrix are to be documented and recorded in a structured format in each area where the risk is identified.
The suggested format is provided below: Stakeholders Quantification of Risk Cost of impact, if risk materialises Risk Tolerance and Trigger Name of Risk Scope of Risk Nature of Risk Risk Treatment & Control Mechanisms Potential Action for Mitigation Strategy and Policy Developments Short description by which the risk may be referred to Qualitative description of the events by which the occurrence of the risk may be identified, any measurement indicating the size, type, number of the events and their related dependencies Strategic & Implementation, Regulatory, Market, Financial, Operational, Technology & Cyber, Communication and Disaster Risk List of stakeholders affected and impact on their expectations Loss of potential and financial impact of risk on the business Probability of occurrence and size of potential losses Objective(s) for control of the risk and desired level of performance to trigger the risk Primary means by which the risk is currently being managed Levels of confidence in existing control system Identification of protocols for monitoring and review of the process of treatment and control Recommendations to reduce the occurrence and/or significance of adverse impact of the risk Identification of function responsible for developing the strategy and policy for monitoring, control and mitigation of the risk The various risks that the organisation is or can be exposed to are identified in the Risk Matrix.
7 | P a g e 10.0 Risk Estimation In this process, the consequences of the risk occurrences have to be quantified to the maximum extent possible, using quantitative or qualitative techniques.

Process of risk quantification for the organisation has to be qualitative, supported by quantitative impact analysis.

To apply this approach, the chain of adverse consequences, which may occur in case the identified risk materialises, should be identified.
For each of the chains of adverse consequences, the cost impact needs to be calculated and attributed to the particular risk.
According to the adverse impact analysis for identified risks, an appropriate risk rating shall be determined for each risk identified as per the criteria below: Consequences of Risk (Cost of Impact - Stakeholder or Strategic or Financial) Rating 4 (Devastating) Rating 3 (Major) Rating 2 (Tolerable) Rating 1 (Minor) Significant stakeholder concern Significant impact on strategy or operational activities Major stakeholder concern Major impact on strategy or operational activities Moderate stakeholder concern Moderate impact on strategy or operational activities Minor stakeholder concern Minor impact on strategy or operational activities 11.0 Risk Strategy Based on the Risk Appetite/Risk Tolerance level determined and reviewed from time to time, Investment Fiji should formulate its Risk Management Strategy.
The strategy will broadly entail choosing among the various options for risk mitigation for each identified risk.

The risk mitigation can be planned using the following key strategies: a) Risk Avoidance: By not performing an activity that could carry risk.
Avoidance may seem the answer to all risks, but avoiding risks also means losing out on the potential gain that accepting (retaining) the risk may have allowed; b) Risk Transfer: Mitigation by having another party to accept the risk, either partial or total, typically by contract or by hedging; c) Risk Reduction: Employing methods/solutions that reduce the severity of the loss; d) Risk Retention: Accepting the loss when it occurs.
Risk retention is a viable strategy for small risks where the cost of insuring against the risk would be greater over time than the total losses sustained.

All risks that are not avoided or transferred are retained by default.

8 | P a g e 12.0 Risk Matrix Risk Rating: 4 3 2 1 Risk Category: • Applicability - to Industry: ‘I’ or Investment Fiji: ‘InvFJ’; • Nature of risk - Controllable: ‘C’ or Uncontrollable: ‘UC’ or Partly Controllable: ‘PC’.

No.
Nature of Risk Description Category Risk Trigger Risk Rating 1 2 Proposed change in Government regulations & policies Change in Government regulations & policies I PC I PC Policy change consultation Policy change announcement 3 3 Strategic and Implementation 3 Specialised training not provided locally InvFJ C Staff inability to deal with complex cases 4 5 Competition from other investment destinations Staff turnover I/InvFJ PC InvFJ PC Continuous Resignation Proposed Risk Mitigation Mechanism • Submit a detailed proposal as to how policy changes will affect Investment Fiji’s operations, investors and exporters • Work closely with government agencies so any policy changes regarding investment will be discussed with Investment Fiji • Look into alternative trainings online Responsibility CEO CEO 1 • Working closely with partners HR local and overseas that can provide us with training • Continuous improvement in promotion strategies; • International benchmarking; and • Implementing best practices • Annual reviews & appraisals • Training • Social Activities 3 3 CEO/Investment & Trade Manager HR/Managers 9 | P a g e Lack of specialized training InvFJ PC Poor delivery of services, complaints by investors New Investment Act & Policy InvFJ PC Approval by parliament Financial Insufficient Funding Unforeseen expenditure Loss of financial documents (LPO/ receipt books) 11 Financial / Operational Internal corruption InvFJ UC InvFJ PC InvFJ PC InvFJ PC Budget Announcement Continuous Continuous Staff not following procedures & policies, FICAC investigation & complaints received 3 3 4 2 3 • Training plan • Social activities HR/Managers • Work closely with Ministry of Industry, Trade & Tourism to understand the changes that will affect Investment Fiji operations • A communication strategy to ensure that internal and external stakeholder are aware of the changes • Better coordination with Ministry of Industry, Trade and Tourism and Ministry of Economy.
• Review of operational budget to use savings from other projects • Adhering to financial regulation (log book, safe, daily till balance, daily banking) • CCTV cameras • Finance department is locked at night • Financial audit, operational audit, compliance audit CEO/PR Board/ Chair/CEO CEO/Finance Finance Manager 4 • CCTV cameras in office and CEO/Managers meeting rooms • Staff awareness on corruption 10 | P a g e 12 13 14 15 Unethical activities by staff / Misuse of Investment Fiji assets InvFJ PC Domestic Economic Downturn I/InvFJ UC Global Economic Downturn I/InvFJ UC Staff not following procedures & policies Decline in economic activity Decline in global economic activity Operational Loss & shortage of skilled personnel I/InvFJ C Major impact on operational capacity 2 3 4 2 • Operational audit • Training and awareness on misuse of assets • Consistent reporting • CCTV cameras in operation • GPS on vehicles • Increase promotional marketing activities to attract more investment CEO/Managers CEO/Management • Increase facilitation for local investors CEO/Management • Adopt HR tools like employee satisfaction survey, exit interviews and external benchmark study to frame and implement a organization-wide retention policy to prevent loss of business skills and check attrition.
• Adopt various mechanism via Financial / Non-financial reward & recognition systems including Performance related incentive based on individual / group performance which would lead to increased organizational productivity, systems for unlocking creativity / potential of employees, competence building aiming to have employee delight and also to arrest the employee attrition.
HR 11 | P a g e Forged documents from investors (FIRC application and amendments) Poor or disrupted service delivery Loss of investor information (physical file and CRM) I UC InvFJ C Due diligence Complaints InvFJ C Follow-up file search Staff security OHS/ Safety InvFJ PC InvFJ PC Continuous Continuous Non-compliance risk (agent not informing Investment Fiji) InvFJ PC Low project implementation rate Technology & Cyber CRM data theft / systems breach / staff misusing confidential data/hacking System downtime InvFJ C I/InvFJ PC Continuous Continuous • Review due diligence (access to official paid websites) • Stakeholder consultation (FIU & relevant authorities) • Customer feedback survey • Customer service training • Registry database to be CEO/Manager Registration HR/Managers consistently updated and reviewed • Log card registry to be maintained HR/Admin Manager and adhered by • Staff movement log-book to be filled • Safety kits & first aid kits in work vehicle • Emergency contacts to be in vehicles • OHS training and awareness • Quarterly emergency drills • Regular OHS meetings • Regular site visits & monitoring • Project reviews • Project follow-ups • Investor engagements • Notice to cancel & Final cancellation HR/Managers HR/OHS committee Investment Facilitation Manager/Regional • Regularly review and ensure implementation of IT Security Policy • IT to have a Downtime Plan in place for regular maintenance IT IT 12 | P a g e 24 25 26 27 28 Communication Cost of security upgrades Physical and IT infrastructure advancements Lack of skilled IT personnel Lack of support from other government agencies Communication Strategy 29 Disaster Natural Disasters I/InvFJ C Continuous InvFJ C InvFJ PC InvFJ PC InvFJ C Outdated physical IT infrastructure IT staff incapable of keeping IT systems updated Continuous Reviews (internal & external) I/InvFJ UC When disaster occurs 2 2 3 4 3 4 downtime and major downtime periods • Where possible, sign contracts with IT security companies for
 longer periods at a fixed cost IT • IT infrastructure upgrade plan CEO/IT • Ensuring that only capable IT personnel are hired • Ensure that on-the-job training is regularly provided • Develop a Strategic Communication Plan • Develop a Strategic Communication Plan • Boost social media platform, website, newsletters • Review and ensure implementation of the Business Continuity Plan, Disaster Management Plan and IT Disaster Recovery Plan HR/IT Manager CEO/PR CEO/PR CEO/Management 13 | P a g e IT Disaster Recovery Plan Revision History REVISION Original 1.0 DATE 1/04/2020 NAME Sameer Narayan DESCRIPTION Table of Contents 1.0 Introduction ................................................................................................................... 3 2.0 Objective of this Plan .................................................................................................... 3 3.0 DRP Overview .............................................................................................................. 3 3.1 Google Map – Offsite Back up location ....................................................................... 3 4.0 Risk Management ......................................................................................................... 4 5.0 Emergency Response .................................................................................................... 6 5.1 Internal Calling Tree ..................................................................................................... 6 5.2 External Contacts Calling Tree ..................................................................................... 6 5.3 Legal Actions ................................................................................................................ 7 6.0 IT Backup Disaster Recovery Process .......................................................................... 8 6.1 IT Backup Disaster Recovery Procedure
 ...................................................................... 9 6.2 Disaster Recovery Process for Network ..................................................................... 10 6.3 Disaster Recovery Procedure for Network ................................................................. 11 6.4 Disaster Recovery Process for Voice Communications ............................................. 11 6.5 Disaster Recovery Procedure for Voice Communications ......................................... 12 7.0 Appendix ..................................................................................................................... 13 7.1 Key Personnel Contact Info ........................................................................................ 13 2 | P a g e 1.0 Introduction The purpose of the IT disaster recovery plan (DRP) is to protect the IT Infrastructure of Investment Fiji, as well as process-level plans for recovering critical technology platforms and telecommunications infrastructure.
In the event of an actual emergency, modifications to this document may be made to ensure protection of systems, and data.
2.0 Objective of this Plan The objective of DRP is: • To develop, test and document a well-structured and easily understood plan which will assist Investment Fiji to recover as quickly and effectively as possible from an unforeseen disaster or emergency; • To ensure that all employees fully understand their duties in implementing this plan; and • To ensure that proposed contingency arrangements are cost-effective.
3.0 DRP Overview The DRP strategy has been developed through consultation with management and with the intent of full implementation with reviews received from external vendors.

The DRP overview includes identification and management of risks, emergency response (communication to both internal and external parties), IT disaster process, and forms.

This plan will be quarterly updated to make appropriate amendments to safeguard Investment Fiji IT infrastructure and assets.
The data backup is done on a Network Attached Storage (NAS) on a daily, weekly and monthly schedules.

Backup data is stored at offsite secured location (Suva Sangam College) and cloud drive (Google Drive).

3.1 Google Map – Offsite Back up location 3 | P a g e 4.0 Risk Management There are potential disasters and risk that can affect the normal business process.

Investment Fiji has considered a wide range of potential disasters and risk which are included in the table below.
Table 1: Potential Disaster and Risk Assessment Potential Disaster and Risk Flood Impact Rating 2 Consequences & Remedial Actions Consequences Risk of IT Equipment destroyed.
Lautoka office is located on ground floor Fire 4 Cyclone 2 Civil unrest 3 Earthquake 3 site before to be placed on at Remedial action IT equipment secondary Commissioner Western Office Consequences Risk of IT Equipment and Server Room destroyed flood Remedial action Backup restoration for server done on daily basis Fire extinguisher placed outside server room Consequences Risk of IT Equipment and Server Room destroyed Remedial action Move and cover computer equipment away from the windows and possible risk area for leakage.
All power switch to be turned off daily (in time of cyclone) have water proof cover.
Consequences Access to office, risk IT Equipment theft and Server Room destroyed Remedial action Total lockdown and IT emergency kit Consequences Risk of IT Equipment and Server Responsibility Thomas Magnus Lisala Dyer Sameer Narayan Asesh Chand Lisala Dyer Thomas Magnus Sameer Narayan Asesh Chand Lisala Dyer Thomas Magnus Rajneel Chand Abdul Raihaan Sameer Narayan Rajneel Chand Abdul Raihaan 4 | P a g e Act of sabotage 4 Utility failure 3 Loss of communications network services 3 Room destroyed Remedial action Backup restoration for server done on daily basis Consequences Loss of IT Assets, data theft/hacking, damage to property Remedial action To secure IT assets and have security controls, i.e.
Access Control to Server Room and CCTV monitoring for Office.

Access to VPN and other secured site will be set on permission and control.
Using secured suppliers Network configuration using VLAN Consequences Server downtime and staff access to computers Remedial UPS and Back up building generator Consequences Network outage on calls and internet Remedial To implement secondary internet link Voice – TFL to be diverted to Manger company mobiles For internal network, provisions are enabled Sameer Narayan Rajneel Chand Abdul Raihaan Sameer Narayan Rajneel Chand Abdul Raihaan Sameer Narayan Rajneel Chand Abdul Raihaan Sameer Narayan Rajneel Chand Abdul Raihaan For impact assessment rating, refer to the risk management policy.
Impact: 1=Minor, 4=Devastating Note: Establish facilities for an emergency level of service within 16 business hours Restore key services within 8 business hours of the incident 5 | P a g e 5.0 Emergency Response In case of emergency the following calling tree will guide internal and external communication.

5.1 Internal Calling Tree The internal calling tree shows the communication calling route in the case of risk.
5.2 External Contacts Calling Tree The external calling tree shows the communication calling route in the case of risk.
6 | P a g e Person Identifying the Risk CEO Managers Ritesh – Mobile: 9907970 Kamal – Mobile: 9907913 Lisala – Mobile: 9907655 Sameer - Mobile: 9908377 IT – Systems Support Raihaan - Mobile: 8064674 Board IT – Applications Support Rajneel – Mobile: 9316991 Seniors Shaneel – Mobile: 9907977 Sanjesh – Mobile: 9907812 Musarat – Mobile: 9907895 Shweta - Mobile: 9907628 Premit – Mobile: 9997532 Priscilla – Mobile: 9907964 Team IT IT Vendors Datec Abishek Prasad Mobile: 8939912 VT Solutions Abdul Amaan Mobile: 77779205 Virtualflex Devron Kumar Mobile: 7024680 GEMIT Ramesh Prasad Mobile: 7177228 Bondwell Abhinesh Goundar Mobile: 9922085 Telecom Fiji Avinesh Sajjan Mobile: 9995871 Vodafone Fiji Ruben Singh Mobile: 9998180 5.3 Legal Actions Investment Fiji will decide whether there may be legal actions resulting from the event or loss; in particular, the possibility of claims by or against the company for regulatory violations, etc.
7 | P a g e 6.0 IT Backup Disaster Recovery Process Server Backup Backup Plan • • Investment Fiji currently runs Synthetic Full backup and incremental backup on periodic basis via Veeam Backup & Replication software.

Incremental backups, and full backups are needed for recovery and restoration.

• Differential backup will backup data from the last synthetic full backup and allow retention of several versions of same files.

Client Machine Backup Client machine backup includes end user Laptops and desktops.
Data saved on the computers will be backed up upon: • Upgrading works on the Laptop • End user request • Change of Laptop • End user handover the Laptop upon resignation Offsite Backup Investment Fiji will ensure to have offsite backup sent to offsite location periodically.

8 | P a g e 6.1 IT Backup Disaster Recovery Procedure Disaster Recovery Procedure Backup Strategy Procedure • The backup is done via Veeam Restoration and Replication software, that is installed on the Backup sever.
• The backup schedules are configured to run on a daily, weekly, and monthly backup for all servers.

• The IT assistant ensures that all backups are completed successfully and reviews the backup process on all servers daily.

• Logs are maintained to verify the amount of data backed up and the unsuccessful backup occurrences.

If any backup fails it is initiated again.

• The backup of data will be saved on Investment Fijis External Backup hard drive.
• Staff are given individual drives on the network to backup important work-related files and folders.

Backup Restore Process Procedure • The backup restoration will be performed after a disaster • The backup restoration will be performed by the IT Team, and the details logged in the backup log book.

(manual and electronic) In case of total disaster with building permanently inaccessible, the IT team will request the Government ICT for assistance for data accessibility.
• 9 | P a g e 6.2 Disaster Recovery Process for Network Disaster Recovery Procedure Backup Strategy Procedure • The backup is done via Veeam Restoration and Replication software, that is installed on the Backup sever.

• The backup schedules are configured to run on a daily, weekly, and monthly backup for all servers.

• The IT assistant ensures completed successfully and reviews process on all servers daily.
that all backups are the backup • Logs are maintained to verify the amount of data backed up and the unsuccessful backup occurrences.

If any backup fails it is initiated again.

• The backup of data will be saved on Investment Fijis External Backup hard drive.

• Staff are given individual drives on the network to backup important work-related files and folders.
Backup Restore Process Procedure • The backup restoration will be performed after a disaster • The backup restoration will be performed by the IT Team, and the details logged in the backup log book.

(manual and electronic) In case of total disaster with building permanently inaccessible, the IT team will request the Government ICT for assistance for data accessibility.

• Network Backup • Fortinet 140D the primary gateway for the Investment Fiji Infrastructure.
is used as 10 | P a g e 6.3 Disaster Recovery Procedure for Network Disaster Recovery Procedure Network Strategy Backup Procedure • Fortinet 140D system configurations are backed up via the default Fortinet platform.

• Login to Fortinet Firewall using administrator privilege.

• Backup of the Fortinet Firewall is done by the IT Manager.
• Meraki Core Switch is backed up via the same procedure Network Restore Process Procedure • Login to Fortinet 140D Firewall using the administrative credential • Go to file and locate the backup that needs to be restored.

• Restart the firewall to take effect.

6.4 Disaster Recovery Process for Voice Communications Voice Communications • phone, which as android Investment Fiji uses Grandstream IP Video is its supported by operating system.

There are 28 Grandtream devices allocated to users.
Each device has important data, which should be backed-up consistently.

11 | P a g e 6.5 Disaster Recovery Procedure for Voice Communications Disaster Recovery Procedure Voice Communication Strategy Procedure • Login to PBX server • Use admin logins • Backup system configuration Voice Communication Restore Process Procedure • Login to PBX server • Locate restore point • Restore the system configuration • Reboot to take effect.
12 | P a g e 7.0 Appendix 7.1 Key Personnel Contact Info Name, Title CEO Head of Finance Premit Singh Head Of HR Head Of IT Sameer Narayan Systems Support Abdul Raihaan Application Support Rajneel Chand Contact Option Work Mobile Email Address Work Mobile Email Address Work Mobile Email Address Work Mobile Email Address Work Mobile Email Address Work Mobile Email Address Contact Number 3315988 3315988 9997532 premit@investmentfiji.org.fj 3315988 3315988 9908377 sameer@investmentfiji.org.fj 3315988 8064674 abdul@investmentfiji.org.fj 3315988 9316991 Members CEO Investment Manager – Kamal Chetty Invest Facilitation Manger- Ritesh Gosai OHS Committee President – Shweta Chand Regional Manager – Lisala Dyer IT Manger – Sameer Narayan HR/Admin – Premit Singh Contact 9907913 9907970 9907628 9907655 9908377 9997532 Email kamal@investmentfiji.org.fj ritesh@investmentfiji.org.fj shweta@investmentfiji.org.fj lisala@investmentfiji.org.fj sameer@investmentfiji.org.fj premit@investmentfiji.org.fj 13 | P a g e 7.2 External Contacts Name, Title Landlord / Property Manager Power Company Telecom Carrier 1 Telecom Carrier 2 Hardware Supplier 1 Account Number Insurance – Name Off-Site Storage Account Number Contact Option Contact Number SCC- Sireli Naikelekelevesi Work Mobile Work Mobile 3313433 9908679 EFL 123333 5333 Work Email Address TFL 12777 conatctus@telecom.com.fj Work Mobile Work Mobile Work Work Vodafone 3312000 9902123 GEM IT 3313966 7088130 Marsh Limited 3227300 Suva Samgam College 3382357 The person discovering the incident calls a member of the DISMAC in the order listed: Contact Members CEO IT Manger – Sameer Narayan 9908377 Investment Manager – Kamal Chetty 9907913 9907970 Invest Facilitation Manger- Ritesh Gosai OHS Committee President – Shweta Chand Regional Manager – Lisala Dyer HR/Admin – Premit Singh 9907655 9997532 9907628 Email sameer@investmentfiji.org.fj kamal@investmentfiji.org.fj ritesh@investmentfiji.org.fj shweta@investmentfiji.org.fj lisala@investmentfiji.org.fj premit@investmentfiji.org.fj 14 | P a g e Disaster Recovery/Management Plan Revision History Revision Date Original 1.0 30/03/2020 Name Description Table of Contents 1.0 Introduction .................................................................................................................................................. 3 1.1 Types of Disasters ........................................................................................................................................... 3 2.0 Investment Fiji Disaster Management Committee (InvFJ DISMAC) ..................................................... 3 3.0 Terms of Reference (InvFJ DISMAC) ............................................................................................................. 4 4.0 Activation of Investment Fiji DISMAC Team ................................................................................................. 4 5.0 Investment Fiji DISMAC Procedures .............................................................................................................. 4 6.0 Procedures .......................................................................................................................................................... 5 6.1 Fire ................................................................................................................................................................... 5 6.2 Cyclone ............................................................................................................................................................ 7 6.3 Tsunami ........................................................................................................................................................... 8 6.4 Earthquake ................................................................................................................................................... 10 6.5 Major Flood .................................................................................................................................................. 12 6.6 Major Electricity Outage ............................................................................................................................. 13 6.7 Major Water Outage .................................................................................................................................... 14 6.8 Civil Unrest ................................................................................................................................................... 15 7.0 Emergency Items .............................................................................................................................................. 16 7.1 Items in Emergency Kit for Evacuation ..................................................................................................... 16 7.2 Emergency items in Office ........................................................................................................................... 16 8.0 Assembly Points ................................................................................................................................................ 17 8.1 Fire/ Earthquake Assembly Point - Suva ................................................................................................... 17 8.1 Tsunami Assembly Point - Labasa ............................................................................................................. 17 8.3 Tsunami Assembly Point - Suva ................................................................................................................. 18 8.4 Tsunami Assembly Point - Lautoka ........................................................................................................... 18 9.0 Emergency Contacts ........................................................................................................................................ 19 2 | P a g e 1.0 Introduction This document and the IT Disaster Recovery Plan constitute the Disaster Recovery/Management Plan of Investment Fiji.
The purpose of this plan is: • To protect the lives of staffs and assets of the organisation during an emergency; • To clarify lines of authority and communication between the Investment Fiji Disaster Management Committee (InvFJ DISMAC) and Investment Fiji stakeholders during an emergency; • To establish standard procedures for the effective use of available manpower and resources in the event of an emergency; • To effectively respond to disasters.
1.1 Types of Disasters • Fires • Cyclones • Tsunamis • Earthquakes • Major Flood • Major Electricity Outage • Major Water Outage • Civil Unrest 2.0 Investment Fiji Disaster Management Committee (InvFJ DISMAC) Investment Fiji DISMAC team shall consist of Investment Fiji management team that will implement disaster management operations, as and when required.
Table 1: InvFJ DISMAC Committee Members DISMAC Team Member 1 CEO 2 Investment Manager – Kamal Chetty Responsible Disaster Management Action Areas Chairperson of Investment Fiji DISMAC Team Communication with internal stakeholders 3 Investment Facilitation Manager – Ritesh Communication with external stakeholders Gosai 4 OHS Committee President – Shweta Chand Liaison with National DISMAC Offices 5 Regional Manager – Lisala Dyer 6 HR/Admin Manager – Premit Singh 7 IT Manager – Sameer Narayan Communication with internal and external regional stakeholders Ensure safety of infrastructure and staff Ensure safety of IT infrastructure 3 | P a g e 3.0 Terms of Reference (InvFJ DISMAC) Investment Fiji Disaster Management Committee shall: • Provide and establish immediate effective leadership through a team coordinated approach in the management of disasters affecting the organisation; • Ensure that all readiness actions are taken to minimize potential loss of life, minimize damage to property, assets and business interruptions; • Ensure effective and timely response actions are taken to address the impacts of disasters with priority to preserve human lives and mitigating further damage to property; • Ensure the delivery of a robust recovery plan for resumption of Investment Fiji’s operations with timelines for affected facilities, services and staff and ensuring that it is implemented; • Ensure effective and timely communication to staff and stakeholders at all times pertaining to existing disaster situations and operations; • Make recommendations Investment Fiji’s Disaster Recovery/Management Plan.
This will include reviewing and approving emergency procedures, training needs and infrastructure to enhance effective disaster management; improvement of for continuous • Hold regular trainings with staff to ensure everyone is aware of procedures if a disaster occurs; • Ensure adequate resource contingency is available for disaster operations within the organisation.
4.0 Activation of Investment Fiji DISMAC Team The CEO will notify the Investment Fiji DISMAC team to convene as guided by the National DISMAC procedures and as when required at his / her discretion.
5.0 Investment Fiji DISMAC Procedures a) Fire b) Cyclone c) Tsunami d) Earthquake e) Major Flood f) Major Utility Outage g) Civil Unrest 4 | P a g e 6.0 Procedures 6.1 Fire Action Upon sounding of building fire alarm: Notify everybody on the premises to evacuate to known emergency fire assembly point (Refer to Section 8.1) and take: • Emergency Kit • Staff Movement Log Book • Visitors Log Book IF the firetruck has not arrived: Call the National Fire Authority (NFA) Inform NFA of location of fire At emergency assembly point, perform head count to ensure all people are accounted for Is everyone accounted for?
If YES — wait for ‘all clear’ or await further instructions from authorities If NO — identify who is missing and try phoning them to check their whereabouts Whose responsibility?

OHS Committee: Suva Office - Shaneel Nair Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand Relevant contact OHS Coordinator: Suva Office - Shweta Chand Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand Staff Investment Fiji DISMAC team (respective managers of Divisions) to perform headcount.
If a manager is not present, the seniors of the Division will perform their count for them Respective managers and seniors (if the manager is not present) to call missing persons Visitors Identify all visitors’ location and call those that are missing.

Refer to Section 9.0 5 | P a g e Action Whose responsibility?
Relevant contact Notify Fire Authority at site of missing persons and last known locations Notify Landlords Suva: Suva City Council Lautoka: Jay Lal Labasa: Local Timber Distributors IT team to activate IT Disaster Recovery Plan Notify next of kin of staff members who are injured or missing Inform managers to inform staff to return to work once ‘all clear’ is pronounced Suva Office - HR Personnel – Premit Singh Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand OHS Committee: Suva Office - Shaneel Nair Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand OHS Committee: Suva Office - Jogen Prasad Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand IT Manager- Sameer Narayan Investment Fiji DISMAC Team (Manager of respective Division) Investment Fiji DISMAC Chairperson Notify staff regarding instructions from authorities if workplace is closed Investment Fiji DISMAC Team (Manager of respective Division) Refer to Section 9.0 6 | P a g e 6.2 Cyclone Action Whose responsibility?
Relevant contact numbers Upon receiving a cyclone warning: Notify HR Personnel of cyclone Anyone who hears of the cyclone occurring first Verification of warning and impacted areas with Fiji Meteorological Office and Department of Information HR Personnel – Premit Singh Management meeting DISMAC Team (CEO and management) Decision of office closure: CEO to make the decision Or, directive through MITT If the office is to stay open or close, inform staff of the outcome Secure and cover assets such as vehicles and equipment to ensure minimal damage is caused IT team to activate IT Disaster Recovery Plan Prepare a press release to notify stakeholders whether the office is open or closed Confirm cyclone warning cancellation to CEO and management CEO Management team Investment Fiji Desk Officer at MITT – Payal Chand HR Personnel – Premit Singh Refer to Section 9.0 Suva Office: IT Manager – Sameer Narayan HR Personnel – Premit Singh Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand IT Manager- Sameer Narayan CEO or PR – Priscilla Niranjan HR Personnel – Premit Singh Inform all staff that the office is re-opened and work will resume Investment Fiji DISMAC Team (Manager of respective Division) 7 | P a g e 6.3 Tsunami Action Upon a tsunami warning: Notify HR Manager of tsunami Verification of warning and impacted areas with Fiji Meteorological Office and Department of Information Notify everybody on the premises to immediately evacuate to known tsunami assembly point (Refer to Section 8.2) and take: • Emergency Kit • Staff Movement Log Book • Visitors Log Book At Emergency assembly point, perform head count to ensure all people are accounted for Is everyone accounted for?
If YES — wait for ‘all clear’ or await further instructions from authorities If NO — identify who is missing and try phoning them to check their whereabouts Whose responsibility?

Relevant contact numbers Whoever hears the tsunami warning first HR Personnel – Premit Singh OHS Committee: Suva Office - Shaneel Nair Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand Staff Investment Fiji DISMAC team (respective managers of Divisions) to perform headcount.
If a manager is not present, the seniors of the Division will perform their count for them Respective managers and seniors (if the manager is not present) to call missing persons Visitors Identify all visitors’ location and call those that are missing.

Refer to Section 9.0 8 | P a g e Action Whose responsibility?
Relevant contact numbers IT team to activate IT Disaster Recovery Plan Notify next of kin of staff members who are injured or missing Confirm tsunami warning cancellation to CEO and management Suva Office - HR Personnel – Premit Singh Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand IT Manager- Sameer Narayan Investment Fiji DISMAC Team (Manager of respective Division) HR Personnel – Premit Singh Refer to Section 9.0 Inform all staff that the office is re-opened and work will resume Investment Fiji DISMAC Team (Manager of respective Division) 9 | P a g e 6.4 Earthquake Action Whose responsibility?
Relevant contact numbers Upon the occurrence of an earthquake: All staff Drop and take cover underneath desks and tables Refer to Section 9.0 ONLY ONCE EARTHQUAKE STOPS: Notify everybody on the premises to evacuate to known earthquake assembly point (Refer to Section 8.1) and take: • Emergency Kit • Staff Movement Log Book • Visitors Log Book At emergency assembly point, perform head count to ensure all people are accounted for Is everyone accounted for?
If YES — wait for ‘all clear’ or await further instructions from authorities If NO — identify who is missing and try phoning them to check their whereabouts OHS Committee Suva Office - Shaneel Nair Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand Staff Investment Fiji DISMAC team (respective managers of Divisions) to perform headcount.
If a manager is not present, the seniors of the Division will perform their count for them Respective managers and seniors (if the manager is not present) to call missing persons Visitors Identify all visitors’ location and call those that are missing.
Suva Office - HR Personnel – Premit Singh Lautoka Office - Thomas Magnus 10 | P a g e IT team to activate IT Disaster Recovery Plan IT Manager- Sameer Narayan Labasa Office - Asesh Chand Notify authorities of missing persons and last known locations Notify next of kin of staff members who are injured or missing Ensure staff return to work once ‘all clear’ is pronounced Inform all staffs on instructions from authorities if workplace is closed OHS Committee: Refer to Section 9.0 Suva Office - Shaneel Nair Lautoka Office - Thomas Magnus Labasa Office - Asesh Chand Investment Fiji DISMAC Team (Manager of respective Division) Investment Fiji DISMAC Team (Manager of respective Division) Investment Fiji DISMAC Team (Manager of respective Division) 11 | P a g e 6.5 Major Flood Action Upon the occurrence of a flood in Fiji: Notify HR Personnel (Premit Singh) of flood Verification of warning and impacted areas with Fiji Meteorological Office and Department of Information Management meeting Decision of office closure: CEO to make the decision Or, directive through MITT If the office is to stay open or close, inform staff of the outcome Relocate assets to safe zone IT team to activate IT Disaster Recovery Plan Prepare a press release to notify stakeholders whether the office is open or closed Confirm flood warning cancellation to CEO and management Whose responsibility?
Relevant contact numbers Anyone who hears of the cyclone occurring first HR Personnel – Premit Singh DISMAC Team (CEO and management) CEO Management team Investment Fiji Desk Officer – Payal Chand HR Personnel – Premit Singh Refer to Section 9.0 DISMAC Team (Managers of respective Divisions to coordinate) IT Manager- Sameer Narayan CEO PR – Priscilla Niranjan HR Personnel – Premit Singh Inform all staff that the office is re-opened and work will resume Investment Fiji DISMAC Team (Manager of respective Division) Inform all staffs on instructions from authorities if workplace is closed Investment Fiji DISMAC Team (Manager of respective Division) 12 | P a g e 6.6 Major Electricity Outage Action Upon the occurrence of Electricity Outage: Verify cause of Electricity Outage with EFL/ Landlords Management meeting Decision of office closure: CEO to make the decision Or, directive through MITT IT team to activate IT Disaster Recovery Plan If the office is to stay open or close, inform staff of the outcome Prepare a press release to notify stakeholders whether the office is open or closed Whose responsibility?
HR Personnel – Premit Singh Relevant contact numbers DISMAC Team (CEO and management) CEO Management team Investment Fiji Desk Officer at MITT – Payal Chand IT Manager- Sameer Narayan HR Personnel – Premit Singh CEO PR – Priscilla Niranjan Refer to Section 9.0 Inform all staff that the office is re-opened and work will resume once utility resumes Investment Fiji DISMAC Team (Manager of respective Division) 13 | P a g e 6.7 Major Water Outage Action Upon the occurrence of Water Outage with WAF: Verify cause of Water Outage with WAF/ Landlords Management meeting Decision of office closure: CEO to make the decision Or, directive through MITT If the office is to stay open or close (if outage exceeds 2 hours), inform staff of the outcome Prepare a press release to notify stakeholders whether the office is open or closed Whose responsibility?
HR Personnel – Premit Singh Relevant contact numbers DISMAC Team (CEO and management) CEO Management team Investment Fiji Desk Officer at MITT – Payal Chand HR Personnel – Premit Singh CEO PR – Priscilla Niranjan Refer to Section 9.0 Inform all staff that the office is re-opened and work will resume once utility resumes Investment Fiji DISMAC Team (Manager of respective Division) 14 | P a g e 6.8 Civil Unrest Action Upon Notification of Civil Unrest: Refer to announcement made by the relevant authority Whose responsibility?
HR Personnel – Premit Singh Relevant contact numbers Contact Ministry of Industry Trade & Tourism CEO Management meeting Decision of office closure: CEO to make the decision Or, directive through MITT If the office is to stay open or close, inform staff of the outcome IT team to activate IT Disaster Recovery Plan Prepare a press release to notify stakeholders whether the office is open or closed Confirm that Civil Unrest is no longer a threat DISMAC Team (CEO and management) CEO Management team Investment Fiji Desk Officer at MITT – Payal Chand HR Personnel – Premit Singh IT Manager- Sameer Narayan CEO PR – Priscilla Niranjan HR Personnel – Premit Singh Inform all staff that the office is re-opened and work will resume once the ‘all clear’ is pronounced Investment Fiji DISMAC Team (Manager of respective Division) Refer to Section 9.0 15 | P a g e 7.0 Emergency Items 7.1 Items in Emergency Kit for Evacuation • Updated Disaster Recovery/Management Plan • Staff-movement Log Book • Visitor Log Book • Torch • Batteries • Reflector Vest • First Aid Kit • Water 7.2 Emergency items in Office • Tinned food • Noodles • Water • Tooth brush x 2 • Tooth paste x 1 • Soap x 2 • Towel x 2 16 | P a g e 8.0 Assembly Points 8.1 Fire/ Earthquake Assembly Point - Suva 8.1 Tsunami Assembly Point - Labasa 17 | P a g e 8.3 Tsunami Assembly Point - Suva 8.4 Tsunami Assembly Point - Lautoka 18 | P a g e 9.0 Emergency Contacts Category Staffs Names Abdul Raihaan Archana Kanti Asesh Chand Atinesh Prasad Carline Bentley Esita Nakavulevu Esther Salem Jogen Prasad Kamal Chetty Ling Peng Lisala Dyer Losana Mavaeao Makelesi Locksam Malika Kumar Manish Reddy Mere Tora Michael Irava Micheal Shankar Musarat Ali Nawa Lia Waqanisau Parikshat Chand Premit Singh Priscilla Niranjan Priya Nandani Rabia Besetimoala Rajneel Chand Rajneel Sharan Ritesh Gosai Mobile Contact Next of Kin 8064674 Abdul Rahauf Ashik Khan 8458764 9908349/2936088 Priya Chand Shaazreen Jalali 9446306 Shaanal Prasad 9331063 Alumeci Tuisawau 9162595 Daniella 8626418 Rita Prasad
 9680556 Hira Sami Chetty 9907913 Peng Hop Peng 9187278 9907655 Mauvu Qalowasa 9856446/7372141 Taniela Naulivou Vasemaca Tokalau 9356931 Anukar Kumar 9439996 Priya Kumar 8755579 Meli Nabaro 9081207 Mavi 8381590 9907914 Reshma Shankar 9993888/9907895 Nadirul Nisha 9849832 9023505 9997532 9907964 9351278 9046869 9316991 8359235 9907970 Mobile Contact 9727920 9843698 7016259 13604887053 9294736 9252189 7191132 9402283 9339982 8073875 8657192 8370551/7132586 9523830 9217831 9719008 8069773 9124986 7909022 8641509 9764465 Akuila Waqanisau 9005174 Sheenal Swastika Chand 9341854 Niraj Singh 2923880 Ashley Moses Ram 9742639 Savenaca Sawake Besetimoala 9291774 9353938 Vineeta Lata 9608817 Rashi Sharan (00)64211551214 Asha Gosai 19 | P a g e 9606206 9442293 9219206 9931448 9906608 8309602 7773553 9479854 9261563 2947573 7777912 Ronish Chand Safida Zareen Nisha Sameer Narayan Sanjesh Narayan Shaneel Nair Sheetal Shivangni Shilfa Chand Shweta Chand Siteri Tagilala Sumeet Singh Thomas Magnus Natural Disaster National Fire Authority Ambulance Police Energy Fiji Limited Water Authority of Fiji Suva - Suva City Council Lautoka - Jay Lal & Co Labasa - Local Timber Distributors Payal Chand – Ministry of Industry, Trade and Tourism Fiji Metrological Services Department of Information Ratish Chand Mohammed Ifraz Sadiq Natalyn Lakhan Deepika Narayan 9813179 8765221 9908377 9907812 9979060/9907977 Madhuri Nair Ifran Khan 9069512 9475057 Sheik Tasheen 9907628/8613626 Shavnil Sharma Finau Vukialau 9378258 Ramen Singh 9615643 9907912 Ellen Magnus 915 910 911 917 913 5777 331 3433 666 4133 881 8510 / 9927265 9200779/ 3305411 6724888 3306005 Emergency Landlords/ External Stakeholders 20 | P a g e PUBLIC ACCOUNTS COMMITTEE 2017-2018 AUDIT REPORT ON STATUTORY AUTHORITIES QUESTIONS SECTION 6.1: FIJI SPORTS COUNCIL OTHER SIGNIFICANT MATTERS Lack of controls in recording of facility Hire and Concession Income 1.
What controls has the Council implemented to safeguard revenues from Facility hire and Concession?

FSC’s Response: This issue was resolved in the financial period audit August 2016- July 2017.

 The Council’s Finance Management ensures that all approved sales quotations are received and attached to each income receipted for facility hire.
The Finance Officers have been well advised of the finance processes and it is ensured that no receipt is done without the absence of such and this is regularly monitored.

 The recording of facility hire income with the necessary documentations are checked by the Accountant.

 All concession income is recorded under the respective canteens sales against the verification of stock sold at each event at each canteen.
The sale from the stock recorded in stock sheets are verified by the Concession Officer in-charge and verified by the Accountant for record into the system.

 Segregation of duties are maintained in the recording and receipting of income as the Concession Officer verifies the stock sold and the sales are receipted by the Finance Officer in-charge of receipting’s.
Similarly, the sales quotations are raised on facility hire by the revenue department and the receipt of income is recorded by the Finance Officer in-charge of receipting’s.

 The revenue for banking for both facility hire and concession is checked by the Accountant.

The Council’s decision for the implementation of the Enterprise Resource Planning (ERP) system will automate the processes of raising quotation’s and billing in system which would further enhance transparency in cash and revenue recording.
Absence of Receipt Book register 2.

Provide a copy of receipt book register to the Committee FSC’s Response: This issue was resolved in the financial period audit August 2016- July 2017.

 Receipt books are solely kept and maintained in finance under lock and key and are under Finance Management supervision and access.

A process has been maintained where no receipt books is issued to any facility cashier unless the other receipt books issued and have been full are returned.
All prior used receipt books from all the facilities have been collected and maintained in finance now.

 Receipt register book is now maintained in finance by the Finance Management which clearly states sequence number of books issued and returned, the name of staff taking/returning the books and the date of issue and return.

 Online receipting has been implemented from December 2016 which has significantly reduced the manual receipts and any discrepancies with receipts and cash.
Manual receipts are only used at outer facilities where there is no provision for online receipting system at the moment.

The Council is in process of implementing an Enterprise Resource Planning (ERP) system which will automate all cash areas of the Council, including all the facilities outside Head Office and Concession.

Attached is the copy of the receipt book register maintained.

Anomalies in Receipting and Banking of Revenue Receipts 3.

Is the Council deposits receipt of cash in a timely manner?
What changes has been made by the Council to ensure cash is banked promptly?

FSC’s Response: This issue was resolved in the financial period audit August 2016- July 2017.

Yes.

The Council deposits receipt of cash daily unless on certain exceptions approved by the Finance Manager.

 Banking is done daily unless authorized by the Manger Manager at any instance.
For example, if the daily sale is less than $500.00, then the cash deposit is kept in the cash locker/safe in Finance which is under surveillance 24/7 and the access is only with the authorised personnel including the Finance Manager.

This is a measure taken to control expenditure and enhance efficiency and productivity in other areas.
 Finance Officer’s in-charge of Banking and Receipting reconciles the receipts for banking for all centres cash takings for the previous day and reconcile daily to Accountant with the daily receipt report for the Accountant to verify and then sign off before banking.

The Accountant verifies and ensures that receipts and cash are properly reconciled for cash banking daily.
 Cash from all the cash centres are deposited in the cash safe which the Council holds and cleared for reconciliation and banking daily.

 For manual receipts used at facilities outside the Head Office, the Banking Officer in-charge verifies the sequence of the receipts daily verifying against the last sequence used to verify the daily sale.

Any discrepancy if identified, are addressed there and then on the receipts and cash.
The online receipts issued at the Head Office are verified from the accounting system receipt report and the sales quotations received.

The Enterprise Resource Planning (ERP) system once implemented will automate all cash areas of the Council, including all the facilities outside Head Office and Concession.

SUSTAINABLE DEVELOPMENT GOALS 1.


Describe briefly, the general level of awareness by the staff members of your Department, of Fiji’s 5 years & 20 years National Development Plan, the 2030 Agenda, the Sustainable Development Goals (SDGs) and the SAMOA Pathway?

FSC’s Response: FSC’s strategic plans are based on 5-year department plans and National Sports Federations plans.

This is connected to the 5 year and 20-year National Development plan.
The FSC has renovated 6 facilities and from 2013, where we have renovated one facility per year.

All these renovations are to bring facilities to international standards and to offer our athletes international standard facilities to train in and in following the 5 years and 20 years NDP.

On the 2030 Agenda and Samoa Pathway, we are aware of goals linked to FSC.
We have Cooperation agreements with our Pacific Island neighbours like Vanuatu, Solomon and Tonga where their Government delegations where discussions facility inspections of the FSC facilities in preparations for the Mini Pacific Games and South Pacific Games that they hosted.

We have also shared plans of facilities with them.

The FSC has also had visits from the Kiribati and Singapore delegations and is similar to the Samoa Pathway of partnership and sharing information.

2.
2.

Describe the mechanism, in any, currently in place in your Department to enhance awareness of your staff members, of the alignment between the national development priorities, as per the Fiji’s 5years & 20years National Development Plan, with the SDGs and its targets and indicators?

FSC’s Response: We have monthly reviews of our strategic plans, address areas where there is constraints, and ensure that we work within the parameters of our Good Governance Framework always.

3.
3.

Describe how your Department monitor and report on the progress of the implementation of Fiji’s 5years & 20years National Development Plan and of the SDGs under your responsibility?

FSC’s Response: By monthly reviews and annual strategic planning sessions to review FSC Strategic goals in relation to Fijis NDP’s.

4.
4.

Is your Department a part or member of an inter-agency or inter- ministerial/department co-ordination mechanism that plan, monitor and evaluate the progress of the implementation of the National Development Plan and the SDGs under your responsibility?

If yes: a) How often does it meet?


FSC’s Response: Yes – FSC sits on a panel with Ministry of Youth and Sports and Ministry of Industry Trade and Tourism along with FNSC to ensure that all Government funding for events meet the objectives of Tourism Fiji funding as part of Tourism Fiji’s plan to achieve NDP and SDG.
As and when Tourism Fiji receives applications and requests a meeting FSC also has representation on respective Ministerial National Committee discussions as part of their respective NDP and SDG plans as well.

As and when the respective Ministries have their strategic workshops and sessions.
FSC also has representation on Judges Panel for PMs National Youth Award which is a collaboration of MITT and MYS and all other Ministries that would normally have a Youth category award as part of their SDG objectives.

b) What aspects of its function can it be improved?

There have definitely been gains in sharing resources.

FSC is always working to add to discussions and to add value to FSC’s monitoring and also to ensure we continuously are evaluating FSC’s alignment to the NDP and SDG’s.
If no: c) Do you see the need for such a mechanism?

5.

Do you think your Department is sufficiently equipped to ensure an integrated and coordinated decision making process for SDGs implementation and for strategic planning?

FSC’s Response: The FSC is properly equipped.

Since this revamped FSC Board in 2011, FSC has developed a Strategic plan in 2011-2016 and reviewed the 5-year plan so that in 2015 developed the Strategic Plan, which is aligned to SDG.
This shows that the board is constantly reviewing the strategic plan and ensuring that FSC is always managing their resources to meet the SDGs.

6.

From your perspective, what are or ought to be the roles/functions of the lead government agency for coordinating the SDG implementation, and (b) how have these roles/functions been institutionalized?

FSC’s Response: (a) Lead Government agency, in FSC case Ministry of Youth and Sports (MoY&S) should have an open mind and be aware of the functions of the FSC.
It should advise the FSC when opportunities are available for staff at the FSC to be included in Sports facility inspection tours and training missions as offered to Government.

(b) MoY&S, through constant work and more interaction with FSC have better-understood FSC’s role and works with FSC by information sharing, to improve FSC processes and facilities.

This sharing had also enabled MoY&S to improve its delivery to sports facilities in the rural areas.

7.
7.

From your best recollection, what steps has the Fiji Government taken so far to update or review its institutional setup (beyond the SDGs lead agency) in order to support the SDGs implementation?

FSC’s Response: The Fiji Government is assisting in SD9 for FSC by assisting in our plans to renovate facilities.

Even though the funding is getting harder to access from the Government, FSC has made partnership with commercial banks to satisfy SDG9 in building resilient infrastructure for all Fijians.

8.
8.

Briefly describe steps, if any, taken by your Ministry or Department to engage sub-national level including authorities, including provincial, district and community level authorities, in the design and implementation of policies and measures related to SDGs realization (for example by encouraging the localization of the SDGs or the design of local strategies)?

If so, what initiatives have been taken in this respect and what have been the results and or challenges so far?
FSC’s Response: At the initial discussion in 2011, representatives were consulted from Local Government, associated Ministries to get opinions, church heads were invited to give their opinion and major customers consulted as well.

After obtaining feedback from key suppliers and customers, the 2011 Strategic Plan was built in line with SDGs and ensuring Government objectives were always kept in sight.

We did this again in 2015 when we reviewed the full FSC Strategic Plan.
In 2019 there was a survey commissioned where again a variety of customers, suppliers and key parties were consulted and requested to submit feedback to FSC so that we could ensure we got a feel for how things were and whether we were still being proactive.

We have regular meetings with National Sports Organisations to ensure that Government owned facilities are complying with International Standards.
It is imperative that FSC renovations to upgrade meet International Standards and provide quality infrastructure.

9.

What institutional arrangements or mechanisms are in place in your Department to engage civil society organizations, scientific community and private sector in the monitoring, review and follow-up of the SDGs?

FSC’s Response: We have questionnaires sent out to Civil Society to request for a review on the facilities.
A Masterplan was commissioned in 2016 and an appointed Architectural firm went to the market to find out market needs and to ensure that FSC developed a plan to earn standard income so that FSC would become subsistent and not rely on Government for Capital funding for the future developments.

This is to encourage more Public-Private partnership.

10.
10.

Do you think there is an interest within your Department to learn more about other countries experiences, training, tools, partnership arrangements, peer-to-peer learning and curricula and be a part of a global public service award system on SDGs implementation?

FSC’s Response: Yes, there is an interest.


FSC has been fortunate over the last 10 years to have utilised this learning experience and sending employees to India and China established under partnership agreements and there are plans to have peer-to-peer program with Singapore in the future.

FSC has availed ourselves for Pacific Agreements – entertaining delegations from Vanuatu, Solomon Islands, Tonga, Kiribati and Singapore to discuss our infrastructure with them.
Even to the extent of providing Blue Prints for our facilities to local government as well.

FSC is grateful to the Public Service for managing these learning experiences and included FSC in these programs.

Fiji Medical & Dental Secretariat 1 Brown St, Suva I P O Box 18914, Suva I Ph.

+679 3303647 I www.fijimds.com File No.

24/01/20 01 April 2020 By email: mateo.lagimiri@parliament.gov.fj Hon.

Alvick Maharaj Chairperson Public Accounts Committee Government Building SUVA Dear Hon.
Maharaj Re: Clarification of Issues – Report of the Auditor General of the Republic of Fiji 1.

We refer to and thank you for the 24 March 2020 letter on the above subject matter.

2.

Enclosed are the responses from the Fiji Medical and Dental Secretariat (‘Secretariat’).

3.

Kindly advising, the Secretariat has been ‘working from home’ effective 25 March 2020 amidst the COVID19 pandemic and thus are not able to respond to question 3 at present.
We will provide this information as soon as we return to Office as data is recorded in our Accounting system.

4.

For any further clarifications, the Secretariat is available at your convenience.

Thank you Electronically Signed Raveena Kumar Chief Executive Officer and Registrar Encl.

Fiji Medical & Dental Secretariat 1 Brown St, Suva I P O Box 18914, Suva I Ph.
+679 3303647 I www.fijimds.com Public Accounts Committee 2017-2018 Audit Report on Statutory Authorities Section 6.4: Fiji Medical and Dental Secretariat for the financial year ended 31 December 2015 Increase in Unpaid Subscriptions 1.

Has the Secretariat developed a debt recovery policy as recommended in the Auditor General’s Report?

The Fiji Medical and Dental Secretariat (‘Secretariat’) has ceased services on account to be paid later effective from 2019.
We have for the year 2020, commenced with the registration and licensing that starts with the first check, fees paid and that owed.

In respect of debt recovery policy, we will put this as a policy that may be needed, however, with the business model that we do not want to deal with any credit transactions noting the size of the Secretariat, the need for the policy will be re-assessed.

Breach of Medical and Dental Practitioner Act 2010 – Section 45 (5) 2.
What action have been taken against the officer responsible for the breach of the Act?

The previous Chief Executive Officer and Registrar has resigned in 2018.

These arrears of subscriptions refer to an arrangement between the previous Chief Executive Officer and Registrar with the then Ministry of Health to allow for public medical and dental practitioners to pay their subscription of fees in installment (at most, four instalments) through direct deduction in instalment from their salary.
However, this deduction to our findings to-date (yet to be formally confirmed with the Ministry of Economy) had not been activated by the then Ministry of Health.

3.

Have the outstanding subscriptions collected by the Secretariat?

Provide the details from year 2014 till to date on the subscriptions collected and the outstanding amount?

We will provide this information as soon as we return to office following the clearance from the COVID19 pandemic.
Total Fees ($) Fees in Arrears ($) Arrears (%) Year 2014 2015 2016 2017 2018 2019 2020 1 Fiji Medical & Dental Secretariat 1 Brown St, Suva I P O Box 18914, Suva I Ph.

+679 3303647 I www.fijimds.com 4.

What controls have been implemented by the Secretariat to ensure that such breach does not occur again?

In accordance with the Medical and Dental Practitioner Act 2010 (‘Act’), we have ceased payment of fees in installment.
The 2020 registration also ensured that any fees owed are clarified and paid before we issued out licenses any licenses.

Annual Report not Prepared 5.

Has the Annual Report for 2011 to 2015 prepared and submitted to the Hon.

Minister?

If not, why not and what was the reason for the delay?

The Annual Report have not been prepared and the current Secretariat or the Board cannot comment on this.

However, we will expedite this.

Absence of Risk Management Policy 6.


What is the status of Risk Management Policy?

The Secretariat is a self-funding organization that does not receive any form of Government assistance and has only 7 permanent establishment with the position of Deputy Registrar and Accountant now being vacant: i.

Chief Executive Officer and Registrar ii.

Deputy Registrar Accountant iii.

iv.


Registration Officers (x3) Executive Officer/Cleaner v. Nonetheless, we note the need for the risk management policy and will have this done especially, in light with COVID19 and the challenge placed on business continuity.

Sustainable Development Goals 1.

Describe briefly, the general level of awareness by the staff members of Fiji’s 5 year and 20 year National Development Plan, the 2030 Agenda, the Sustainable Development Goals (SDGs) and the SAMOA pathway?
There is no such awareness among the staff.

2.

Describe the mechanism, if any, currently in place at Secretariat to enhance awareness of your staff, of the alignment between the national development priorities, as per Fiji’s 5 year and 20 year National Development Plan, with the SDGs and its targets and indicators.

Currently, there nothing as such.

2 Fiji Medical & Dental Secretariat 1 Brown St, Suva I P O Box 18914, Suva I Ph.

+679 3303647 I www.fijimds.com 3.


Describe how the Secretariat monitors and reports on the progress of the implementation of Fiji’s 5 year and 20 year National Development Plans and of the SDGs under your responsibility.

Currently, we do not have such responsibility assigned or even looked into on our role and how we contribute to the SDGs and the Plans.

This is because, we are dealing with a lot of operational issues to ensure that our responsibilities with the Act are prioritized.

4.
4.

Is your Department a part or member of an inter-agency or inter-ministerial/department coordination mechanism that plan, monitor and evaluate the progress of the implementation of the National Development Plan and the SDGs under your responsibility?

No.

5.

Do you think the Secretariat is sufficiently equipped to ensure an integrated and coordinated decision-making process for SDGs implementation and for strategic planning?
The Secretariat does not have that level of staff to support such strategic planning, however, under the Act, section 28(2) the Secretariat can engage for such services.

6.

From your perspective, what are or ought to be the roles/functions of the lead Government agency for coordinating the SDG implementation and how have these roles and functions should have been institutionalized?
Noting that the Secretariat is not aware of the SDG implementation and the plans from it, it is recommended that the lead agency first, take a stock of all the agencies that exist, their roles and responsibilities linking to a particular SDG and Governmental plans.

We are confident that all agencies that exist will find or relate with at least a SDG.

7.
7.

From your best recollection, what steps has the Fiji Government taken so far to update or review its institutional setup (beyond the SDGs lead agency) in order to support the SDGs implementation?

We are not aware of Governmental plans on SDGs at all.

8.
8.

Briefly describe steps, if any, taken by Secretariat to engage at sub-national level including, authorities, including provincial, district and community level authorities, in the design and implementation of policies and measures of the SDGs or the design of local strategies?

If so, what initiatives have been taken in this response and what have been the results and or challenges so far?

The Secretariat is not an agency that is involved in the design and implementation of SDGs.

9.
9.

What institutional arrangements or mechanisms are in place at the Secretariat to engage civil society organizations, scientific community and private sector in the monitoring, review and follow-up of the SDGs.

3 Fiji Medical & Dental Secretariat 1 Brown St, Suva I P O Box 18914, Suva I Ph.

+679 3303647 I www.fijimds.com The Secretariat is not responsible for such monitoring, review and follow-up on SDGs.

10.
10.

Do you think there is an interest within your Department to learn more about other countries experiences, training, tools, partnership arrangements, peer-to-peer learning curricula and be a part of a global public services award system on SDGs implementation?

Yes, the Secretariat is very much interested in the country experience, peer-learning and other available partner arrangements.
In fact, the Secretariat has been liaising with donor agencies for funding to bring an online registration, licensing and notification/complaints information system with the intent to benchmark Secretariat with the Medical and Dental Council in Australia and New Zealand that will not only assist the Secretariat but will enable to Secretariat to contribute to policy making decisions at national level such as: 1.
Geographical spread of practitioners and medical and dental hospitals/clinics (accessibility to medical and dental care for the general public); 2.

Category of practitioners, scope of services offered and the gap in skills that can be addressed through education and training at national level (people investment in specific areas of medicine and dentistry services for an enhanced healthcare system); and 3.
Medical and Dental notifications/complaints received and how the ‘root cause’ can be turned into opportunities at national level to ensure such are not repeated via adequate resourcing (people, equipment, facilities etc).
4 PHONE Centre for Appropriate Technology & Development CATD Nadave : (679) 6030218 / (679) 6030219 FAX Bag : (679) 6030220 Private Mail E-MAIL : corporate@catdnadave.ac.fj Nausori, Fiji CATD RESPONCE TO PUBLIC ACCOUNTS COMMITTEE-FINANCIAL INFORMATION 2010-2015 OTHER SIGNIFICANT MATTERS 2010-2015 Non Adoption of IFRS for SME’s 1.

What is the status of adoption of the IFRS for SMEs in preparing the financial statement of the centre?
Mr Chairman Sir, one of pending Auditor General’s recommendation is to align CATD into adopting IFRS was to engage a Charted Accountant to assist CATD in terms of fast tracking the production of Financial Statements and Book Keeping Services for 2017- 2020.

In 20 October 2019, CATD have engaged KMPG a well know Charted Accounting firm and at present they currently undertake Financial Statement for the year 2017.

The target was to finalise the 2017, 2018 and 2019 in the first quarter of 2020.
Variance in Capital Reserve Bank Account 2.

Has the variance between the bank reconciliation and the cash book rectified.

Mr Chairman Sir, to our understanding the reconciliation had already been done and recorded by the late Senior Admin Officer way back in 2010.

Soft copy of reconciliation is also attached on APPENDIX 1 for your information.

3.

The variance of $83,102 is significant.

How did the Centre let this variance to arise and who is responsible.
Mr Chair sir, the variance as quoted arise from the payment presented for the year 2010 as per detail for reference: Cheque No.

Chq.

514 Chq.515 Chq.

516 Amount $1,981:00 $80,000:00 $1,050:00 Details Payment to Rajen Builders on Kitchen Floor Sanding Payment to Nivis Motors for Replacement Pajero Payment to Narhari Electrical Co. Ltd for 1 Air Condition Unit and installation in Admin Office.

1 Bank Fees $70.60 $83,102.40 Details of these payments are attached as APPENDIX 2.

Anomalies in Revenue 4.


What actions have been taken to date to improve on the supporting of the revenues?

Mr. Chairman Sir, CATD has now put in place all its revenue portfolio management system to control the flows of revenue at the centre.

From January 2020, we have managed to issue CATD Invoices to all Selected Trainees, Workshop and Seminar Organisers and all Workshop Practical items, Catering and Farm Sales.
Receipts are processed in sequential orders according to the cash being received on any payments made into CATD.

Delay in Banking 5.

Has the Centre improved in the banking process?

Provide evidence to the committee?

Mr. Chairman Sir, CATD has in line with the Financial Instructions s stipulated in the Financial Manual of CATD revised version in May 2017: under the clause 5.4 Daily Banking on sub clause 5.4.1 The CO (Accounts) shall bank money received on daily basis before the bank closes.
Unless or otherwise if money received after 3:30pm then it shall bank at on the next working day.

For the information of the Committee, CATD Bi Annual Operation Planning Workshop in 2020 of which we will review some of these CATD Manuals and Policies.

Please find in APPENDIX 3 the Revenue Folder and Cheque Account Deposit Listing for January and February 2020.

2 SUSTAINABLE DEVELOPMENT GOALS 1.


Describe briefly, the general level of awareness by the Staff Members of your Department of Fiji’s 5 years and 20 years National Development Plan, the 2020 Agenda, the Sustainable Development Goals, SDGs and Samoa Pathway?

Mr Chairman Sir, unfortunately, interviews that I had with some old staff in CATD Nadave, they admitted that there is very minimal update on these Government Plan source documents.
The last Annual Planning Workshop was held in December 2017 and as alluded earlier, CATD will conduct its Bi-Annual Corporate Planning Workshop during every annual Mid Semester Break including other critical Awareness Programs.

2.

Describe the Mechanism, in any, currently in place your Government Department to enhance the awareness of your Staff members, of the alignment between the national development priorities as per the Fiji 5 Year National Development Plan with SDGs under your responsibility?
Mr. Chairman Sir, in our Bi-Annual Corporate Planning Workshop this year, we would be reviewing our 2018-2020 Strategic Plan and 2019-2020 Corporate Plan and formulate new 2021 -2025 Strategic Plan and formulate a new 2020-2021 Costed Operation Plan.
During these corporate planning sessions, all Staff will from each Division will privy to these planning source documents and in their divisions are encouraged to map out their contributions towards the development priorities as per in the Fiji 5 Year National Development Plan and SDGs.
Furthermore, we would also mirror the development or program priorities of the Fiji Higher Education Commission under the Ministry of Education being our regulator and training development priorities of the Ministry of iTaukei Affairs, iTaukei Affairs Board and iTaukei Trust Fund Board.

3.

Describe how your Department monitor and report on the progress of the implementation of Fiji’s 5 years and 20 years National Development Plan and of the SGDs under your responsibility?
Mr. Chairman Sir, in the submission of CATD Quarterly Report to the Fiji Higher Education Commission, we measure and highlight the progress we have achieved in terms of CATD Annual Target and these targets corresponds to Fiji’s 5 Year Development Plan in Education Sector of more than 85% of trainees successfully completing the TVET courses from 2017 to 2021 which corresponds to SDG 4.3 that 3 by 2030 ensure equal access for all women and men to affordable quality technical, vocational and tertiary education including university.
4.

Is your Department a part or member of an inter- ministerial/department coordination mechanism that plan, monitor and evaluate the progress of the implementation of the National Development Plan and SDGs under your responsibility?

No.

inter-agency or If yes a) How often does it meet?

b) What aspects of its function can it be improved?

5.
5.

Do you think your Department is sufficiently equipped to ensure an integrated and coordinated decision making process for SGDs implementation and for strategic planning?
Mr. Chairman Sir, CATD has just gone through some reforms one of which is the implementation of Open Merit Based Recruitment and Selection Process in terms of staff turnover and new inclusion brings along with them vast experience, niche skills sets and knowledge of these planning documents that will empower other staff to ensure a more improved, integrated and coordinated action plan for SDGs implementation and strategy planning.

6.
6.

From your perspective, what are or ought to be the roles/functions of the lead government agency for coordination the SDG implementation, and b) how have these roles/functions been institutionalized?

Mr. Chairman Sir, in the previous years, Strategic Planning Office under the Ministry of Economy used to be very active in co-ordination of the SDG implementation then we have the Strategic Framework for Change Coordination (SFCCO) under the Office of the Prime Minister.
Currently each Ministry have their own Monitoring Team within their respective Ministries that coordinate and monitor their performance against targets in which each Permanent Secretary will be assessed through their submission to the Ministry of Civil Service and Public Service Commission.

7.

From the best recollection, what steps has the Fiji Government taken so far to update or review its institutional setup (beyond the SDGs lead agency) in order to support the SDGs implementation?
4 Mr. Chairman Sir, as stated above, the Government raised its expectations with regards to alignment towards the SDGs implementation by reactivating 5 years and 20 Years National Development Plan and directing Ministries and Department to formulate their respective 5 Years Strategic Plan and Annual Costed Operation Plan.
Furthermore, each Permanent Secretary performance review also include the the SDG assessments with implementation is driven from the top and making sure all Staff from Head of Divisions to floor level are all abreast with the SDG’s progress achievements.

implementation, to SDGs therefore regards 8.


Briefly describe steps, if any, taken by your Ministry or Department, to engage with sub national level including authorities, including provincial, district and community level authorities, in the design and implementation of policies and measures related to SDGs realization (for example encouraging the localization of the SDGs or the design of the local strategies)?
If so, what initiatives have been in this respect and what have been the results and or challenges so far?

Mr. Chairman Sir, CATD through invitations from Provincial, District and Village Councils had and will continue as part of its Strategy to provide its awareness and training programmes its alignment towards the SDGs.
Training Programmes that we take to the rural communities include Rural Community Technical Program on One Week on Small Engines Training Program and Resource Based Livelihood Training Program on Basic Financial Literacy.

localizing in In 2019, 56 participated in Small Engines Workshop in Vaturova during the Government Roadshow and Lotu Bible School in Tailevu.

In Basic Business Management and Financial Literacy, 24 participated in Maumi village in Tailevu.
The main challenges in conducting such Outreach Training Programmes is about funding and shortage of staff.

The current CATD establishment does not have specialised training staff to conduct Rural Community Technical Training which we firmly believe that CATD had comparative advantages than other technical institutions.

9.
9.

What institutional arrangements or mechanisms are in place in your Department to engage civil society organisations, scientific community and private sector in the monitoring, review and follow up of the SDGs.

Mr. Chairman Sir, currently, we have no mechanisms in place with civil societies, scientific community and private sector in monitoring, review and follow up of the SDGs.

5 10.
5 10.

Do you think there is an interest within your Department to learn more about other countries and experiences, training, tools, partnership arrangements, peer to peer learning, curricula and be a part of a global public service award system on SDGs implementation?

Mr. Chairman Sir, the interest to benchmark with similar overseas technical institute reactivated in 2017 of which a number overseas delegation visited CATD.
These include the CIPUTRA Delegation from Malaysia and there were talks for exchange visits by the two institutions which is still to be materialised due to funding constraints.

The Maori Delegation from Iwi Group consist of Ako Aotearoa and Te Whare Wananga o Awanuiarangi Tribes also visited CATD in 2017 highlighting a number proposed exchange initiatives.
Furthermore, in 2018 and 2019 the Pacific Cooperation Foundation (PCF) and Maori Te Ohu Whai Ao Trust from New Zealand visited the Ministry of iTaukei Affairs coordinated by the iTaukei Trust Fund Board of which CATD was part of the Delegation to meet with them.

One of the resolutions of the meeting is for a proposed site visit to these Maori led Institutions later this year and formulate potential collaborations with them.
For CATD Nadave, we are really interested in raising the Centre into Poly Tech status institutions similar to Waikato Poly Tech Institute for empowering indigenous interest.
6 CENTRE FOR APPROPRIATE TECHNOLOGY & DEVELOPMENT NADAVE LODGEMENT FOR JANUARY 2020 BANK A/C # REVENUE LODGE INTO GRANT LTT LETP CATERING/SEM INARS/WORKS TOTAL RECEIPT # Lodgement date DATE RECEIVED FROM 14-Jan-20 Viliame Naituku Taubera 27-Jan-20 Peni Seniloli 27-Jan-20 Anaseini Wakani 27-Jan-20 Eroni Nakorikori 27-Jan-20 Emosi Pita Salele 27-Jan-20 Evi Kelekelevesi 27-Jan-20 Solomoni Vukiduadua 27-Jan-20 Adi Nanise Vuibau 27-Jan-20 Timaima Bativia 27-Jan-20 Josua Tabua 27-Jan-20 Josevata Ciri Keli 27-Jan-20 Solomone Naiwase 27-Jan-20 Maciu Kurukibulu 27-Jan-20 Maciu K. Naiwase 27-Jan-20 Erami Tubabiau Koroi 27-Jan-20 Taniela Qauqau 27-Jan-20 Nacanieli Luke Tabua 27-Jan-20 Mosese Namono 27-Jan-20 Mesake Kacilala 27-Jan-20 Sikeli Rogo 27-Jan-20 Nacanieli Luke Tabua 27-Jan-20 Apenisa Ratuvuki 27-Jan-20 Alivereti Tuidrauni 28-Jan-20 Semiti Cakacaka 28-Jan-20 Bulivono Gaunavou 28-Jan-20 Vueti Waqanivalu Dulacegu 29-Jan-20 Sowane Doka 29-Jan-20 Sowane Doka 30-Jan-20 Lekima Tabaki Raisili 30-Jan-20 Maikeli Bale Tabua 31-Jan-20 Vilimoni Visolo Naivalu 31-Jan-20 Kilioni Turara 31-Jan-20 Apisai Rawabubu Tubuna 31-Jan-20 Tomasi Rainima 31-Jan-20 Ilikimi Navale 31-Jan-20 Waisea Vunimasiu 31-Jan-20 Sailosi Narara 31-Jan-20 Asaeli Nagonenaka CASH AMOUNT CHEQUE AMOUNT DIRECT TRANSFER $ 70.00 $ 310.00 $ 500.00 $ 550.00 $ 710.00 $ 120.00 $ 10.00 $ 200.00 $ 200.00 $ 100.00 $ 100.00 $ 100.00 $ 10.00 $ 10.00 $ 10.00 $ 50.00 $ 675.00 $ 710.00 $ 10.00 $ 10.00 $ 150.00 $ 10.00 $ 10.00 $ 710.00 $ 10.00 $ 10.00 $ 710.00 $ 220.00 $ 10.00 $ 350.00 $ 10.00 $ 10.00 $ 10.00 $ 200.00 $ 10.00 $ 10.00 $ 210.00 $ 10.00 15-Jan-20 Sainimili Waqanituva 28-Jan-20 Levani Vuibau 30-Jan-20 Ema Vosuqa $ 16.00 $ 2.00 $ 1.00 $ 70.00 $ 310.00 $ 500.00 $ 550.00 $ 710.00 $ 120.00 $ 10.00 $ 200.00 $ 200.00 $ 100.00 $ 100.00 $ 100.00 $ 10.00 $ 10.00 $ 10.00 $ 50.00 $ 675.00 $ 710.00 $ 10.00 $ 10.00 $ 150.00 $ 10.00 $ 10.00 $ 710.00 $ 10.00 $ 10.00 $ 710.00 $ 220.00 $ 10.00 $ 350.00 $ 10.00 $ 10.00 $ 10.00 $ 200.00 $ 10.00 $ 10.00 $ 210.00 $ 10.00 Training
 Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Hands On Service Hands On Service Hands On Service Hands On Service Hands On Service Hands On Service 14-Jan-20 CATD $ 180.00 Salary Partner Catering $ 70.00 002526 15/01/2020 $ 310.00 002529 27/01/2020 $ 500.00 002530 27/01/2020 $ 550.00 002531 27/01/2020 $ 710.00 002532 27/01/2020 $ 120.00 002533 27/01/2020 $ 10.00 002534 27/01/2020 $ 200.00 $ 200.00 $ 100.00 $ 100.00 $ 100.00 $ 10.00 $ 10.00 $ 10.00 $ 50.00 $ 675.00 $ 710.00 $ 10.00 $ 10.00 $ 150.00 $ 10.00 $ 10.00 $ 710.00 $ 10.00 $ 10.00 $ 710.00 $ 220.00 $ 10.00 $ 350.00 $ 10.00 $ 10.00 $ 10.00 $ 200.00 $ 10.00 $ 10.00 $ 210.00 $ 10.00 $ 7,115.00 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 27/01/2020 27/01/2020 27/01/2020 27/01/2020 27/01/2020 27/01/2020 28/01/2020 28/01/2020 28/01/2020 28/01/2020 28/01/2020 28/01/2020 28/01/2020 28/01/2020 28/01/2020 28/01/2020 30/01/2020 30/01/2020 30/01/2020 30/01/2020 30/01/2020 31/01/2020 31/01/2020 31/01/2020 31/01/2020 31/01/2020 31/01/2020 31/01/2020 31/01/2020 31/01/2020 31/01/2020 002528 002551 002559 15/01/2020 30/01/2020 30/01/2020 002527 15/01/2020 2018 February Revenue 31-Dec-19 Ministry of Women $ 2,789.32 LODGEMENT FOR JANUARY 2020 Catering Catering Catering $ 2,559.00 $ 2,559.00 002525 31/12/2019 $ 2,559.00 $ 7,314.00 $0.00 $ 2,789.32 $ - $ 7,115.00 $ - $ 2,559.00 $ 9,674.00 TRAINING HANDS-ON SALARY PARTNER Catering 7,115.00 SUMMARY $ - $ $ - $ $ 2,559.00 9,674.00 2018 February Revenue DATE
 RECEIVED FROM 31-Jan-20 Itaukei Affiairs 5-Feb-20 Anare Dakuna 7-Feb-20 Watisoni Tikicidre 7-Feb-20 Anare Dakuna 7-Feb-20 Anare Dakuna 17-Feb-20 Anare Dakuna 4-Feb-20 Rulade Veve 4-Feb-20 Filorina Rasoki 4-Feb-20 Raikaki Vunicagi 7-Feb-20 Joe Tuitai 12-Feb-20 Seru 14-Feb-20 Mere Ilivula 14-Feb-20 Viniana Balenakorodawa 14-Feb-20 Ema Vosuqa 14-Feb-20 Malakai & Diana 14-Feb-20 Ifereimi & Koroi 14-Feb-20 Tiko Raikaki 14-Feb-20 Veresa & Ponipate 14-Feb-20 Filorina Rasoki 17-Feb-20 Ilaitia 17-Feb-20 Filorna Rasoki 17-Feb-20 Mere Ilivula 18-Feb-20 Malakai Navatu 18-Feb-20 Viniana Balenakorodawa 18-Feb-20 Joji Talairatu 18-Feb-20 Filorina (Ema) 18-Feb-20 Mere Ilivula 20-Feb-20 Mere Ilivula 20-Feb-20 Joe Tuitai CASH AMOUNT $ 4.80 $ 40.00 $ 20.95 $ 50.90 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 1.00 $ 150.00 $ 2.00 $ 2.00 $ 2.00 $ 4.00 $ 4.00 $ 2.00 $ 4.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 50.00 $ 2.00 $ 2.00 $ 4.00 $ 2.00 $ 2.00 $ 2.00 CENTRE FOR APPROPRIATE TECHNOLOGY & DEVELOPMENT NADAVE LODGEMENT FOR FEBRUARY 2020 BANK A/C # REVENUE LODGE INTO DIRECT TRANSFER GRANT LTT CHEQUE AMOUNT LETP CATERING/SEM INARS/WORKS HOPS TOTAL RECEIPT # Lodgement Date $ 10,375.30 Catering $ 9,518.62 $ 9,518.62 002570 Direct Deposit Catering Catering Catering Catering Catering Catering Catering Catering Catering Catering Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On Hands-On $ - 002578 6/02/2020 $ - 002581 7/02/2020 $ - 002582 9/02/2020 $ - 002583 9/02/2020 $ - 002605 17/02/2020 $ - $ 9,518.62 $ - 002575 6/02/2020 $ - 002576 6/02/2020 $ - 002577 6/02/2020 $ - 002579 7/02/2020 $ - 002586 13/02/2020 $ - 002590 14/02/2020 $ - 002591 14/02/2020 $ - 002592 14/02/2020 $ - 002593 14/02/2020 $ - 002595 14/02/2020 $ - 002597 14/02/2020 $ - 002598 14/02/2020 $ - 002599 14/02/2020 $ - 002606 17/02/2020 $ - 002607 17/02/2020 $ - 002608 17/02/2020 $ - 002610
 18/02/2020 $ - 002611 18/02/2020 $ - 002612 18/02/2020 $ - 002613 18/02/2020 $ - 002614 18/02/2020 $ - 002615 21/02/2020 $ - 002616 21/02/2020 $ - 31-Jan-20 Ministry of Education $ 120,411.99 Salary Partner $ 120,411.00 $ 120,411.00 002573 Direct Deposit Salary Partner Salary Partner Salary Partner Salary Partner Salary Partner $ - $ - $ - $ - $ - 2018 February Revenue DATE RECEIVED FROM CASH AMOUNT CHEQUE AMOUNT DIRECT TRANSFER 31-Jan-20 Simione Laweloa 31-Jan-20 Lote B salele 31-Jan-20 Epeli Rakosakosa 4-Feb-20 FNPF- Ratu Jope Vuibau (2019) 7-Feb-20 Fiji Serviceman - Epeli Moku AE 12-Feb-20 Dakuwaqa Babakoro 12-Feb-20 Apolosi Matakibau Tinaviti 12-Feb-20 Tomu Bainivalu 12-Feb-20 Earami Tubabiau 13-Feb-20 Aminiasi Navana 14-Feb-20 Nacanieli Korovulagi $ 200.00 $ 10.00 $ 10.00 $ 150.00 $ 10.00 $ 10.00 $ 150.00 $ 10.00 $ 20.00 14-Feb-20 Taniela Lidise $ 10.00 14-Feb-20 SPBD- Asaeli Nagonenika $ 700.00 14-Feb-20 Nemia Ratumainamua 14-Feb-20 Aminisitai Covileti 14-Feb-20 Atunaisa Naloki Lala 17-Feb-20 Autiko Navuda 17-Feb-20 Timaima Bativia 21-Feb-20 Vilimoni Visolo Naivalu 24-Feb-20 Isimeli Rinakovatu $ 10.00 $ 10.00 $ 10.00 $ 110.00 $ 60.00 $ 700.00 $ 10.00 25-Feb-20 Wainikiti Kautani Ravuwai $ 10.00 BANK A/C # REVENUE LODGE INTO Training Training Training $ 710.00 Training $ 500.00 Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training Training GRANT LTT LETP CATERING/SEM INARS/WORKS HOPS TOTAL RECEIPT # Lodgement Date $ 200.00 $ 10.00 $ 10.00 $ 710.00 $ 500.00 $ 150.00 $ 10.00 $ 10.00 $ 150.00 $ 10.00 $ 20.00 $ 10.00 $ 700.00 $ 10.00 $ 10.00 $ 10.00 $ 110.00 $ 60.00 $ 700.00 $ 10.00 $ 10.00 $ 120,411.00 $ 200.00 002569 6/02/2020 $ 10.00 002571 6/02/2020 $ 10.00 002572 6/02/2020 $ 710.00 002574 Direct Deposit $ 500.00 002580 Direct Deposit $ 150.00 002584 13/02/2020 $ 10.00 002585 13/02/2020 $ 10.00 002587 13/02/2020 $ 150.00 002588 13/02/2020 $ 10.00
 002589 14/02/2020 $ 20.00 002594 14/02/2020 $ 10.00 002596 14/02/2020 $ 700.00 002600 17/02/2020 $ 10.00 002601 17/02/2020 $ 10.00 002602 17/02/2020 $ 10.00 002603 17/02/2020 $ 110.00 002604 17/02/2020 $ 60.00 002609 17/02/2020 $ 700.00 002617 21/02/2020 $ 10.00 002618 25/02/2020 $ 10.00 002619 25/02/2020 $ - $ - $ 3,410.00 $ 1,867.65 $700.00 $ 131,997.29 $ 120,411.00 $ 3,410.00 $ - $ 9,518.62 $ 133,339.62 CATERING HANDS-ON SALARY PARTNER TRAINING 9,518.62 SUMMARY $ $ - $ $ $ 120,411.00 3,410.00 133,339.62 2018 February Revenue