Fiji
Constitution of Fiji 2013 (Arts. 151-155) + Financial Management Act 2004 + Audit Act 1969 (as amended) + Public Procurement Regulations 2010
Constitution of the Republic of Fiji 2013 (in force 7 September 2013) Arts. 151-155 (Finance); Financial Management Act 2004 (Act No. 11 of 2004, as amended); Audit Act 1969 (Cap. 64, as amended); Public Procurement Regulations 2010 (subsidiary legislation under FMA 2004)
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Fiji presents the most institutionally developed fiscal transparency framework among the Pacific batch-16 cluster, anchored by the 2013 Constitution (Arts. 151-155), Financial Management Act 2004, and Audit Act 1969. IBP OBS 2021 transparency score: 37/100 (post-coup recovery trajectory: 0 in 2010 to 41 peak in 2017 to 37 plateau in 2021; Fiji is the only OBS-surveyed country in the batch). CPI 2025: 55/100 (rank 49/182 -- strongest Pacific performer in cluster). The 2025 PEFA (public, pefa.org/assessments/summary/5367) shows improvements in budget reliability (PI-1: D to B), fiscal strategy (PI-15: C+ to A), legislative budget scrutiny (PI-18: C+ to A, reflecting 2022 democratic transition), and annual financial reports (PI-29: D+ to B+). Auditor-General appointed through the Constitutional Offices Commission (COC, Arts. 154-155) -- classified 'appointed_independent.' PAC (Standing Committee on Public Accounts) is active: 2020-2026 reports confirmed on parliament.gov.fj; PI-31: B+ confirms strong legislative audit scrutiny. Critical weaknesses: procurement regression (PI-24: B to D -- consolidated monitoring failure, SOE/EBU data gaps); external audit regression (PI-30: C+ to D+); in-year reporting timeliness (PI-28: B+ to D+); no enacted FOI law (Constitution Art. 25 right not operationalised; proactive disclosure via FMA 2004 fills gap). No tax expenditure reporting; no dedicated fiscal oversight body; no legislative budget office; no salary disclosure mandate. OAG website offline (oag.gov.fj timeout, 2026-04-19); PacLII TLS error prevents primary statutory text verification. Score: 45 (weak band; upper floor of predicted 35-45 range). TBC upside: +4 pts if budget timeline and year-end deadline confirmed via Phase 4 (FMA 2004 primary text).
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | No |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | No |
| Bid award disclosure | No |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | — |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |