THE office of the Auditor General established under the States Services Decree 2009 continues in existence, states the new 2013 Constitution.
The Constitution states that the appointment of the Auditor-General is made by the President on the advice of the Constitutional Offices Commission, following consultation with the Minister for Finance. It states the President may, on the advice of the Constitutional Offices Commission, appoint a person to act as Auditor-General during any period the office of the Auditor-General is vacant or when the Auditor-General is absent from duty or from Fiji or is, for any reason, unable to perform the functions of his office.
"At least once in every year, the Auditor-General shall inspect, audit and report to Parliament on the public accounts of the state, the control of public money and public property of the State and all transactions with or concerning the public money or public property of the State," the Constitution states.
It also states the Auditor-General must state whether, in his or her opinion a transaction with or concerning the public money or public property of the State has been authorised by or pursuant to the Constitution or any written law and expenditure has been applied to the purpose of which it was authorised.