Constitution of Fiji 2013 (Arts. 151-155) + Financial Management Act 2004 + Audit Act 1969 (as amended) + Public Procurement Regulations 2010

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