The Republic of Fiji Military Forces has failed to submit annual financial reports for a number of years, Opposition MP Salote Radrodro said during debate on the Audit Reports of Government Ministries and Departments for July 31 2016.

She said it was important the RFMF adhere to Governments Financial Management Act.

We can all recall that this is one agency that has had increasing budget over the previous years, she said.

If we look back to 2009, the Fiji Military Forces budget has consistently increased and the fact that they have not, and I stand to be corrected by the minister responsible, I have never come across one, even though that we on this side of the House have continuously requested for the annual report, it still has not been tabled up until to date.

Having said that, the RFMF in their response to these queries, say that the reason for these delays is because there was a change in the leadership command at the time of the audit.

But it is now 2021 and we still have not received any annual report.

The Opposition MP also questioned whether the Ministry of Defence had taken an active role to meet the recommendations of the Auditor-Generals Report.

The Auditor-General went on to recommend that the Fiji Military Forces must produce annual reports to the minister in a timely manner.

I would like to ask the minister or request the minister when he takes up the opportunity to respond to these queries, why has the RFMF failed to submit their annual reports according to the requirements of the Financial Management Act.

Defence Minister Inia Seruiratu said the ministry had taken the necessary actions to improve the RFMFs issuance of annual financial reports.

He said the RFMF Commander had taken on the responsibility of issuing its annual financial report.

Required:

Critically analyse the above statement and answer the following questions on auditing:

1. Inform the RFMF Commander the importance of financial statement audit in a government department? Discuss and use at least four (4) importance and support your views with examples from the case. (15 marks)
2. Do you agree with the views by the Opposition MP Salote Radrodro? Support your answer by discussing the budget process and at least two (2) importance of the budget. (5 marks)