Audit flags gaps in Fiji Police revenue accounts

The Fiji Police Force cannot reconcile its own revenue accounts, with a criminal investigation into missing public funds still unresolved after three years.

This is according to the Auditor-General’s 2024 report tabled in Parliament this month.

The report found an unexplained gap of $370,370 between the Force’s total revenue of $4.23 million and its bank lodgement records for the year ending July 31, 2024.

It also found revenue was overstated by $184,309 after officers incorrectly used a journal entry to record trust fund balances as cash income that was never actually received.

Both issues contributed to the Fiji Police Force receiving a modified audit opinion, meaning auditors were unable to fully confirm the accuracy of its financial statements.

“The Force should ensure that bank lodgements and revenue balances recorded in the FMIS General Ledger are reconciled in a timely manner,” Auditor-General Finau Nagera recommended.

Police response

The Fiji Police Force acknowledged the findings, saying most of the discrepancy came from online police clearance payments with insufficient or mismatched applicant details.

The report also noted that advances worth $182,809 linked to a criminal investigation from the 2022 financial year remain unverified, with the case still under investigation.

“The acquittals is still with CID and will be returned once the case is closed,” the Force said.

Separately, the Force does not have an approved Human Resources Manual, which is still awaiting endorsement.

In addition, $575,675 worth of assets — including police boats, speed detectors and solar systems — were not recorded in the Fixed Asset Register.