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HIGH COURT OF FIJI
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\b\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 THE R}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid15403985 EPUBLIC OF FIJI MILITARY FORCES
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Byrne, J
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3806167 28 January, 2000}{\fs24\lang2057\langfe1033\langnp2057\insrsid534385 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15403985 HBC}{\fs24\lang2057\langfe1033\langnp2057\insrsid7212904 0240}{\fs24\lang2057\langfe1033\langnp2057\insrsid2045015 .19}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 99
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\par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 Public accounts - whether Fiji Military Forces regimental and other funds private purposes - whether auditor general has a right to inspect private funds held by commander}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 -}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 
definition of }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 '}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 public officer'}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  and 'public moneys' explored }{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 - Audit Act s6(1); 199}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid15403985 0 Constitution s1}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 48(2); 1997 Constitution s167; In}
{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 terpreta}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 tion Act (Cap 7) .s2; Republic o}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 f}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 Fi}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 ji}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385  Military Forces Act Cap. 81 s67; FMF }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 Regulations reg 3, FMF (Queen's}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 ) Regulations, }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 Chapter 5, part 15, }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 paragraph 5.613
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid534385 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The plaintiff filed an Originating Summ
ons seeking a declaration that he is entitled to records and accounts of funds maintained by the Commander for audit purposes. Defendant resisted on the basis that the funds were private.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601 
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\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (1) Duties of the Auditor-General are restricted to audit of accounts of public officers in respect of public moneys received by public officers. The Commander is a public officer.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (2) Well-entrenched British custom in management of private funds held by the British Armed Forces must give way to local statutory law governing audit.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (3) Auditor-General is legally required to audit the records and accounts of the various f}{\fs24\lang2057\langfe1033\langnp2057\insrsid5381108 unds }{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 maintained by the Commander of the Republic of Fiji Military Forces namely the Regimental Fund, the Canteen}{\fs24\lang2057\langfe1033\langnp2057\insrsid534385  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Fund, the Benevolent Fund, the Health and Life Scheme and the RFMF Welfare Fund, or any one or more of them.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (4) The Commander is legally required to allow the Auditor-General access for audit purposes to the records and accounts of the funds or of any one or more of them.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
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\fs24\lang2057\langfe1033\langnp2057\insrsid534385 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid534385\charrsid534385 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 Case referred to in judgment
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid2045015 cons}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid1854215  }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid420834 Rex v Whitaker}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid1854215  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid420834 (1914) }{\fs24\lang2057\langfe1033\langnp2057\insrsid1854215\charrsid420834 3 K}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1998279 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid420834 B}{\fs24\lang2057\langfe1033\langnp2057\insrsid1998279 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid420834  1283

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1854215 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 [note: this case was upheld on appeal to the Supreme Court.]
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid534385 
\par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid534385\charrsid534385 Pe}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid534385 ter I Knight }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid2259531 for the plaintiff}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid6232832 
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\i\fs24\lang2057\langfe1033\langnp2057\insrsid2886503\charrsid2259531 for the First defendant}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid6232832 
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\par 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid1652107 JUDGMENT
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\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid11821712\charrsid11821712 Byrne, J.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
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\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 In the Auditor-General's inspection and audit of the Public Accounts of the Republic of Fiji Military Forces}{\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 
 in 1997 the Auditor-General cam}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 e to know of the existence of a number of private fund accounts maintained by the Commander of the Republic of Fiji Military Forces. Upon the}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
Auditor-General's insistence to inspect these funds, the then Commander, Brigadier General E.G. Ganilau refused, stating that because the funds were for purposes}{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  private to the Republic of Fij}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 i Military Forces (hereinafter referred to as "the RFMF"), it was outside the responsibility of the Auditor-General.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The funds are listed in paragraph 10 of an affidavit of Lieutenant Sainivalati Navoti sworn on 10th August 1999. Lieutenant Navoti is a Legal Officer of the First Defendant.
\par 
\par The funds referred to by Lieutenant Navoti are the following which are currently maintained by the RFMF:}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11821712 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  Regimental Fund}{
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\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11821712 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 h}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 ) U}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 NIFIL Welfare Fund}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11821712 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 i}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 ) }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 Injured Rugby Players Fund}{\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11821712 {\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 (j) }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Army Medical Scheme}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11821712 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 (k) Army Life Scheme}{\fs24\lang2057\langfe1033\langnp2057\insrsid11821712 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11821712 {\fs24\lang2057\langfe1033\langnp2057\insrsid1854215 (}{\fs24\lang2057\langfe1033\langnp2057\insrsid7212904 l}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 ) Canteen Fund}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11107649 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
Lieutenant Navoti states also that the audit of private funds has been carried out from time to time by officers selected in accordance wit
h the Forces Standing Orders and that two funds, namely the Regimental and the Band Funds, have been subject to periodic audits but all other funds do not experience what he terms "specific fluctuation" in any year to require periodic scrutiny.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 He also de
poses that the private funds accounts have never been the subject of audit by past Auditors-General. This is acknowledged by the Plaintiff but in these proceedings claims the right and duty to audit the records and accounts of the funds maintained by the 
Commander of the RFMF.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 By Originating Summons dated the 14th of May 1999 the Plaintiff seeks the determination of this Court on the following questions, namely:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11107649 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (1) Is the Auditor-General legally required to audit the records and accounts of various funds
 ("the Funds") maintained by the Co}{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 mm}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
ander of the Republic of Fiji Military Forces ("the Commander") namely the Regimental Fund, the Canteen Fund, the Benevolent Fund, the Health and Life Scheme and the RFMF Welfare Fund, or any one or more of them?
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11107649 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (2) I
s the Commander legally required to allow the Auditor-General access for audit purposes to the records and accounts of the Funds or of any one or more of them?
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\fs24\lang2057\langfe1033\langnp2057\insrsid11107649\charrsid420834 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid11107649 THE LAW
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid15403985 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid11107649 The Constitution of 1990
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Because the dispute with the Auditor-General emerged at a ti
me when Fiji was in the transition of moving from the 1990 Constitution to the Constitution promulgated on 27th July 1998 it is useful to mention the provisions of both those Constitutions to understand the important question raised by these proceedings.

\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Section 148(2) of the 1990 Constitution reads as follows:}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 "The public accoun}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
ts of Fiji and all Courts of Law and all authorities and officers of the Government }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid11107649 shall}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
 be audited and reported on by the Auditor-General or any person authorised by him in that behalf shall have access to all records, books, vouchers documents, cash, stamps, securities, stores, or other Government property in the possession of any officer:

\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
Provided that, if it is so prescribed in the case of any body corporate directly established by law, the accounts of that body corporate shall be audited and reported on by such person as may be prescribed."
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid11107649 The Constitution of 1998
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The 1998 Constitution gives the Auditor-Gener}{\fs24\lang2057\langfe1033\langnp2057\insrsid1854215 al the same power. Section 167 s}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 tates:
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11107649 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 "(1) At least once a year, the Auditor-General must inspect}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11107649  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 and audit a}{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 nd report to the Parliament on:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (a) T}{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 he Public Accounts of the State.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (b) The control of public money and public property of the State.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li1440\ri0\nowidctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid14355485 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (c) All transactions with or concerning the public money or the public property of the State.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid7212904 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7212904 {\fs24\lang2057\langfe1033\langnp2057\insrsid7212904 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11107649 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 (5) A law made by the Parliament may provide that the accounts of a specified body corporate a
re not subject to audit by the Auditor-General but are to be au}{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107 dited as prescribed in that law.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1652107 {\fs24\lang2057\langfe1033\langnp2057\insrsid1652107\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11107649 {\fs24\lang2057\langfe1033\langnp2057\insrsid14355485 (6) I}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
f the law so provides, it must also empower the Auditor-General to review those audits and report the results of a review."
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The terms "public accounts", "public money", and "public property" are not defined in the 1998 Constitution.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11107649 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1854215 Section 6(1}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
) of the Audit Act Cap. 70 provides that the Auditor-General shall, on behalf of Parliament, and in such manner as he deems necessary, examine, enquire into and audit the accounts of all accounting officers. The term "accounting}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11107649  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 officer" is defined in the Act to include every public officer who is charged with the duty of collecting, receiving or accoun
ting for, or who in fact collects, receives or accounts for, any public moneys. The term "public moneys" is defined in the Act to mean all revenue, loan, trust and other moneys and all stamps, bonds,}{\fs24\lang2057\langfe1033\langnp2057\insrsid1652107  }
{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 debentures and other securities whatsoever received by o
r on account of the Government, and for the avoidance of doubt includes moneys received or held in trust by the Public Trustee, the Official Receiver or any public officer for purposes other than the purposes of Government. The term "public officer" is no
t defined in the Act but is defined in the Interpretation Act Cap. 7 as a person in the permanent or temporary employment of the Gove}{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 rnment of Fiji.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The duties of the Auditor-General are therefore restricted to the audit of accounts of public officers in r
espect of public moneys received by public officers. It follows therefore in my view that the moneys received by the Funds fall within}{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 the definition of "public moneys" if they are}{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634  received by a "public officer". }{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The question therefore is: Is the Commander a public officer?
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Although the term "public officer" is not defined in the Audit Act the term "public office" is defined in the Constitution Amendment}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9256634  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Act 1997 to include an office created by or continued in existence under the Constitution, an office in}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9256634  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 respect of which the Constitution makes reference, the office of a commission or an office in a state service.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 "State service" is defined to mean the public service, the Fiji Police Force or the Republic of Fiji Military Forces. Accordingly the Plaintiff
 submits that the Commander holds public office and is therefore a public officer.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 It thus follows according to the Plaintiff that as the Commander is a public officer and the moneys received by the Funds are public moneys, the Commander is an accounting 
officer as defined in the Audit Act and the Auditor-General is}{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
thus legally required to audit the records and accounts of the Funds. The Defendant disputes these submissions. He says that the Regimental Fun}{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 d Accounts held within the R}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 F}{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 MF}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002  are accounts that 
members may subscribe to voluntarily (Queen's Regulations, Chapter 5, part 15, paragraph 5.613).
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Non-contribution does not in anyway resul}{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 t in an unlawful act being comm}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 itted so that according to the Defendant this is a decisive distinguishing feature about the "non-publicness" of the accounts kept within the RFMF.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 It is then submitted that because the RFMF cannot by law create or join Unions, it has created for itself the various private fund accounts listed above.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
It is said, and I think the Plaintiff agrees, that the facilities provided for members of the Forces by the respective funds are essentially for a range of activities which Government does not provide fo}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 r. It does not provide for them }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 according to the Defendant because by their very nature they are private to the RFMF.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Earlier I mentioned the Queen's Regulations. Section 67 of the Royal Fiji Military Forces Act Cap. 81 gives the Minister power to make Regulat
ions for various purposes connected with the Military Forces.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1966632 {\fs24\lang2057\langfe1033\langnp2057\insrsid9256634 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 Regulation 3 states:}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1966632\charrsid3282002 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid1966632 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
"The Queen's Regulations and the customs of the Imperial Army shall be taken generally as a guide in all matters not especially dealt with in these Regulations, so far as 
the Queen's Regulations are not inconsistent with the Royal Fiji Military Forces Act."
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid937571 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 It will be noted that the Queen's Regulations and the customs of the Imperial Army shall be taken }{
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid937571 as a guide}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002  (my emphasis) in all matters not specially dealt with in th
e regulations so that in my judgment whilst the practice of the Imperial}{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
Army, i.e. the British Army, may provide some assistance in the resolution of the question before the Court, it can not over-rule any statutory provisions which the Court considers be
ar on the issues. I accept in the absence of any contrary evidence that whilst there may be a well-entrenched British custom in the management of private funds held by the British Armed Forces such custom must give way to any local statutory law governing
 the question.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
In my judgment the fact that the Commander of the Republic of Fiji Military Forces falls within the definition of a public officer in the constitution renders him liable to have the accounts of the various private funds audited by the Auditor-General.

\par 
\par In my view the case of }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid1966632 Rex v. Whitaker}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
 (1914) 3 K.B. 1283 is a useful aid to answer the questions posed by the Originating Summons. The Judgment of the Court of Criminal Appeal consisting of Lawrence, Lush and Atkin }{\fs24\lang2057\langfe1033\langnp2057\insrsid1966632 JJ}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002  was delivered by Lawrence }{\fs24\lang2057\langfe1033\langnp2057\insrsid1966632 J.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002  who at p. 1296 said this:
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid937571 {\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
"A public officer is an officer who discharges any duty in the discharge of which the public are interested, more clearly so if he is paid out of a fund provided by the public. If taxes go to supply 
his payment and the public have an interest in the duties he discharges}{\fs24\lang2057\langfe1033\langnp2057\insrsid1966632 ,}{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002  he is a public officer."
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3282002 {\fs24\lang2057\langfe1033\langnp2057\insrsid10823601 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The Defendant argues that because the Constitution Amendment Act 1997 (the Constitution) refers only to "public moneys" then any reference in the Audit Act t
o the duty of the Auditor-General to audit funds which are not of a public}{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 
nature is repugnant to the provisions of the Constitution and should therefore be ignored. I cannot accept this argument because the fact is that the Commander of the Republic of Fi
ji Military Forces falls within the definition of a public officer in the Constitution. The Audit Act clearly provides that any moneys recei}{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601 ved or held in trust by any public}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002  officer for purposes other than the purposes of Government fall within the defini
tion of "public moneys" which it is the duty of the Auditor-General to audit. In my judgment this can not be repugnant to the provisions of}{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 the Constitution as in my view it is the clear intent of the Constitution that all moneys under the control of or ad
ministered by a "public officer" should be subject to audit by the Auditor-General.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid3282002 The two questions posed for determination by the Originating Summons are therefore answered in the affirmative.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10823601 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1966632 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid10823601 Declarations granted.}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3282002 
\par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid7344295\charrsid10823601 
\par }\pard \qr \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2886503 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3282002\charrsid1398379 Marie Chan
\par }}