FRCS is not aware of the requirement, says Nand
A waiver and write-off of $ 121.8 million by the Fijian Revenue and Customs Service (FRCS) in 2018 violated the Fijian Constitution, says 2019-2020 audit report on statutory authorities, independent bodies and commissions which was recently tabled in Parliament.
Auditor General Ajay Nand said the FRCS was unaware that it had to report any waivers or deregistration to the Auditor General, as constitutionally required.
“The FRCS was not aware of this constitutional requirement at the time of the audit,” the BVG said.
FRCS, the main funder of the national government budget, is a statutory organization that is governed by a council and administered by a director general.
The Auditor General said the write-off was listed in the FRCS annual report for the fiscal year ended July 31, 2018.
“We noted that FRCS failed to meet the requirement of section 139 (3) (b) of the 2013 Constitution,” the BVG report said.
The Constitution requires that the OAG be informed of any waiver or deletion.
“Even though the entity kept a record of waivers, they were not formally reported to the Auditor General as required by the 2013 Constitution.
“The FRCS was not aware of this constitutional requirement at the time of the audit.
“The FRCS has taken note of the recommendation to ensure compliance with the requirements of the 2013 Constitution and will submit quarterly reports on waivers / deletions. “