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\fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\b\fs24\insrsid13641457\charrsid4326976 IN THE SUPREME COURT OF FIJI ISLANDS
\par AT SUVA
\par }\pard \s40\qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid8401855\charrsid4326976 
\par }\pard \s40\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid8401855\charrsid4326976 CIVIL APPEAL NO.}{\fs24\insrsid4326976  }{\fs24\insrsid8401855\charrsid4326976 C}{
\fs24\insrsid13641457\charrsid4326976 BV0009 }{\fs24\insrsid8401855\charrsid4326976 OF}{\fs24\insrsid13641457\charrsid4326976  2003S
\par }{\fs24\insrsid8401855\charrsid4326976 [Fiji Court of Appeal Civil Action No.}{\fs24\insrsid4326976  }{\fs24\insrsid8401855\charrsid4326976 ABU000}{\fs24\insrsid9265604\charrsid4326976 2}{\fs24\insrsid8401855\charrsid4326976  of 200}{
\fs24\insrsid9265604\charrsid4326976 3}{\fs24\insrsid8401855\charrsid4326976 S]
\par }\pard \s40\qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid4326976 
\par }\pard \s40\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid13641457\charrsid4326976 BETWEEN:
\par }\pard \s40\qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid13641457\charrsid4326976 
\par }\pard \s40\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\b\fs24\insrsid13641457\charrsid4326976 THE COMMANDER OF THE REPUBLIC OF FIJI}{\b\fs24\insrsid4326976\charrsid4326976  }{
\b\fs24\insrsid13641457\charrsid4326976 MILITARY FORCES
\par THE ATTORNEY-GENERAL OF FIJI
\par }{\fs24\insrsid13641457\charrsid4326976 Appellants
\par }\pard \s40\qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid4326976 
\par }\pard \s40\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid13641457\charrsid4326976 AND:
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\par }\pard \s40\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\b\fs24\insrsid13641457\charrsid4326976 THE }{\b\fs24\insrsid15414054 AUDITOR-GENERAL}{\b\fs24\insrsid13641457\charrsid4326976 
\par }{\fs24\insrsid13641457\charrsid4326976 Respondent
\par }\pard \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid13641457\charrsid4326976 
\par Coram:}{\fs24\insrsid6375081\charrsid4326976  }{\fs24\insrsid11618212\charrsid4326976 The Hon Chief Justice Daniel Fatiaki}{\fs24\insrsid13641457\charrsid4326976 , President of Supreme Court
\par }{\fs24\insrsid11618212\charrsid4326976 The Hon Justice Robert French}{\fs24\insrsid13641457\charrsid4326976 , Judge of Supreme Court
\par }{\fs24\insrsid4326976 T}{\fs24\insrsid13253931\charrsid4326976 he Hon Justice Dav}{\fs24\insrsid4326976 id Malcolm AC, Judge of Supreme }{\fs24\insrsid13253931\charrsid4326976 Court
\par }{\fs24\insrsid13641457\charrsid4326976 
\par Hearing:}{\fs24\insrsid6375081\charrsid4326976  }{\fs24\insrsid16669198\charrsid4326976 T}{\fs24\insrsid13641457\charrsid4326976 hursday, 9}{\fs24\insrsid8401855\charrsid4326976 th}{\fs24\insrsid6375081\charrsid4326976  }{
\fs24\insrsid13641457\charrsid4326976 September 2004, Suva
\par 
\par Counsel:}{\fs24\insrsid6375081\charrsid4326976  }{\fs24\insrsid13641457\charrsid4326976 Mr }{\fs24\insrsid8401855\charrsid4326976 A.V. Bale }{\fs24\insrsid13641457\charrsid4326976 and Lt}{\fs24\insrsid16669198\charrsid4326976 .}{
\fs24\insrsid13641457\charrsid4326976  Colonel A Mohammed}{\fs24\insrsid8401855\charrsid4326976  and Major K.}{\fs24\insrsid5966288\charrsid4326976  Ket}{\fs24\insrsid8401855\charrsid4326976 eca}{\fs24\insrsid13641457\charrsid4326976  }{
\fs24\insrsid4326976 for the Appellants}{\fs24\insrsid13641457\charrsid4326976 
\par Mr P}{\fs24\insrsid16669198\charrsid4326976 .}{\fs24\insrsid13641457\charrsid4326976  Knight for the Respondent
\par 
\par Date of Judgment}{\fs24\insrsid16669198\charrsid4326976 :}{\fs24\insrsid6375081\charrsid4326976  }{\fs24\insrsid11432093\charrsid4326976 Friday, 17th September 2004, Suva}{\fs24\insrsid13641457\charrsid4326976 
\par }{\fs24\insrsid8401855\charrsid4326976 
\par }\pard \s40\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\b\fs24\insrsid13641457\charrsid4326976 JUDGMENT OF THE COURT
\par }\pard \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4326976 {\fs24\insrsid13641457\charrsid4326976 
\par }{\fs24\insrsid15414054 1. }{\fs24\insrsid15563951\charrsid6375081 This is an appeal}{\fs24\insrsid11618212\charrsid6375081  by the Commander of the Republic of Fiji }{\fs24\insrsid8940768\charrsid6375081 Military}{\fs24\insrsid11618212\charrsid6375081 
 Forces (}{\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid11618212\charrsid6375081 the Commander}{\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid15414054 ) and the Attorney-}{\fs24\insrsid11618212\charrsid6375081 General}{
\fs24\insrsid13903912\charrsid6375081  by a Notice of Appeal dated 3}{\fs24\insrsid15414054  }{\fs24\insrsid15563951\charrsid6375081 December 2003 pursuant to leave granted by the Court of Appeal on 14}{\fs24\insrsid15414054  }{
\fs24\insrsid15563951\charrsid6375081 November 2003.}{\fs24\insrsid6375081  }{\fs24\insrsid15563951\charrsid6375081 The appeal is against the judgment of}{\fs24\insrsid15414054  the Court of Appeal dated 26 }{\fs24\insrsid15563951\charrsid6375081 
August 2003 in which it was held that certain funds maintained by the }{\fs24\insrsid4391994\charrsid6375081 Commander were required to be audited by the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid4391994\charrsid6375081  of Fiji (}{
\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid4391994\charrsid6375081 the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid4391994\charrsid6375081 ) and that the }{\fs24\insrsid15414054 Auditor-General
}{\fs24\insrsid4391994\charrsid6375081  was entitled to have access to the accounts of those funds for the purposes of the audit.}{\fs24\insrsid11148288 
\par }\pard \s40\ql \fi-709\li709\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid15414054 {\fs24\insrsid15414054 
\par 2. }{\fs24\insrsid4391994\charrsid6375081 The Court of Appeal summarised its conclusions as follows:}{\fs24\insrsid4391994 
\par }{\fs24\insrsid15414054\charrsid6375081 
\par }\pard\plain \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid15414054 1.\tab 
Section }{\b\i\fs24\insrsid4391994\charrsid6375081 167(1) of the Constitution does not bear the restricted meaning contended for by the Commander.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid4391994\charrsid6375081 
Rather it sets out minimum requirements for the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid4391994\charrsid6375081 .}{\b\i\fs24\insrsid4391994 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\fs24\insrsid15414054\charrsid6375081 
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\b\i\fs24\insrsid4391994\charrsid6375081 167(3) of the Constitution, Parliament is authorised to give the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid4391994\charrsid6375081  further powers and functions.}{\b\i\fs24\insrsid4391994 

\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\i\fs24\insrsid15414054\charrsid6375081 
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\b\i\fs24\insrsid4391994\charrsid6375081  to examine and audit moneys received or held on trust by a public officer for the purposes other than the purposes of government is within the Constitution.}{\b\i\fs24\insrsid4391994 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\i\fs24\insrsid15414054\charrsid6375081 
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As a result the various funds maintained by the Commander being moneys within the scope of the extended definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4391994\charrsid6375081 public moneys}{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4391994\charrsid6375081  in the Audit Act must be examined and audited by the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid4391994\charrsid6375081 
 and for that purpose the accounts and records must be made available by the Commander to the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid4391994\charrsid6375081  for such examination and audit.}{\b\i\fs24\insrsid4391994 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\i\fs24\insrsid15414054\charrsid6375081 
\par }\pard \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15414054 {\b\i\fs24\insrsid4391994\charrsid6375081 5.\tab It is implicit in the extended definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 '}
{\b\i\fs24\insrsid4391994\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid15414054  in section }{\b\i\fs24\insrsid4391994\charrsid6375081 2 of the Audit Act that the words }{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4391994\charrsid6375081 but elating to the public office}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4391994\charrsid6375081  appear at the end thereof.}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid4391994 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\i\fs24\insrsid15414054\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\v\fs24\insrsid15414054 3. }{\fs24\insrsid4391994\charrsid6375081 
In granting leave to appeal, the Court of Appeal identified three questions for the Supreme Court to consider, being those set out in the Notice of Appeal dated 3\~December 2003.}{\fs24\insrsid6375081  }{\fs24\insrsid4391994\charrsid6375081 These were:}{
\fs24\insrsid4391994 
\par }{\fs24\insrsid15414054\charrsid6375081 
\par }\pard\plain \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid4266383\charrsid6375081 1.\tab Is the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid4266383\charrsid6375081  legally required to audit the records and the accounts of the various funds (}{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4266383\charrsid6375081 the funds}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4266383\charrsid6375081 ) maintained by the Commander of the Republic of Fiji Military Forces (}
{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4266383\charrsid6375081 the Commander}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4266383\charrsid6375081 ) namely the Regiment
al Fund, the Canteen Fund, the Benevolent Fund, the Health and Life Scheme and the RFMF Welfare Fund or any or more of them?}{\b\i\fs24\insrsid4391994 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\i\fs24\insrsid15414054\charrsid6375081 
\par }\pard \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15414054 {\b\i\fs24\insrsid4266383\charrsid6375081 2.\tab Is the Commander legally required to allow the }{\b\i\fs24\insrsid15414054 Auditor-General}
{\b\i\fs24\insrsid4266383\charrsid6375081  access for audit purposes to the records and accounts of the funds or any one or more of them?}{\b\i\fs24\insrsid4266383 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\i\fs24\insrsid15414054\charrsid6375081 
\par }\pard \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15414054 {\b\i\fs24\insrsid4266383\charrsid6375081 3.\tab 
How should the sections of the Audit Act Cap 70 relied upon in the decisions of the High Court and the Court of Appeal be construed }{\b\i\fs24\insrsid13903912\charrsid6375081 given the provisions of section}{\b\i\fs24\insrsid15414054  }{
\b\i\fs24\insrsid4266383\charrsid6375081 167}{\b\i\fs24\insrsid5976395\charrsid6375081 (1)}{\b\i\fs24\insrsid13903912\charrsid6375081  and (3) and section}{\b\i\fs24\insrsid15414054  }{\b\i\fs24\insrsid5976395\charrsid6375081 
195(2)(e) and (3) of the 1997 Constitution?}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid4266383 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\i\fs24\insrsid15414054\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\v\fs24\insrsid15414054 4. }{\fs24\insrsid12386959\charrsid6375081 The }{
\fs24\insrsid12386959\charrsid6375081 grounds of appeal}{\fs24\insrsid12386959\charrsid6375081  raise important questions rega}{\fs24\insrsid13903912\charrsid6375081 rding the powers of the }{\fs24\insrsid15414054 Auditor-General}{
\fs24\insrsid12386959\charrsid6375081  in relation to the subject accounts.}{\fs24\insrsid5976395 
\par }{\fs24\insrsid15414054\charrsid6375081 
\par }{\fs24\insrsid13385621\charrsid6375081 5}{\v\fs24\insrsid15414054 . }{\fs24\insrsid12386959\charrsid6375081 The central question in the appeal is whether the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid12386959\charrsid6375081 
 is required to audit various funds maintained by the Commander of the RFMF and for that purpose to have access to the accounts of those funds.
\par }{\v\fs24\insrsid15414054 
\par }{\fs24\insrsid13385621\charrsid6375081 6}{\fs24\insrsid15414054 . }{\fs24\insrsid12386959\charrsid6375081 The facts are not in dispute.}{\fs24\insrsid6375081  }{\fs24\insrsid12386959\charrsid6375081 The Commander }{\fs24\insrsid11618212\charrsid6375081 
is appointed}{\fs24\insrsid12386959\charrsid6375081  by the President of the Republic and Commander in Chief on ministerial advice.}{\fs24\insrsid6375081  }{\fs24\insrsid12386959\charrsid6375081 For many ye
ars, the Commander has maintained certain funds within the }{\fs24\insrsid8940768\charrsid6375081 military}{\fs24\insrsid12386959\charrsid6375081  forces under the authority of Standing Orders which have been promulgated pursuant to ss}{
\fs24\insrsid2646987  }{\fs24\insrsid12386959\charrsid6375081 66 and 67 of the }{\i\fs24\insrsid12386959\charrsid6375081 Republic of Fiji Military Forces Act}{\fs24\insrsid12386959\charrsid6375081  (Cap.}{\fs24\insrsid2646987  }{
\fs24\insrsid12386959\charrsid6375081 81).}{\fs24\insrsid6375081  }{\fs24\insrsid12386959\charrsid6375081 Such funds are commonly known withi}{\fs24\insrsid2646987 n the RFMF as non-}{\fs24\insrsid12386959\charrsid6375081 public money accounts.}{
\fs24\insrsid6375081  }{\fs24\insrsid12386959\charrsid6375081 The funds are used for a wide variety of purposes.}{\fs24\insrsid6375081  }{\fs24\insrsid12386959\charrsid6375081 They provide for activities in the }{\fs24\insrsid8940768\charrsid6375081 
military}{\fs24\insrsid12386959\charrsid6375081  forces for which the government does not provide funds in the annual appropriation of public funds by Parliament.}{\fs24\insrsid6375081  }{\fs24\insrsid12386959\charrsid6375081 As no
ted by the Court of Appeal, similar funds are maintained in the }{\fs24\insrsid8940768\charrsid6375081 military}{\fs24\insrsid12386959\charrsid6375081  forces of other Commonwealth countries.}{\fs24\insrsid6375081  }{\fs24\insrsid8666062\charrsid6375081 
An example is contained in s\~58 of the }{\i\fs24\insrsid8666062\charrsid6375081 Defence Act 1971}{\fs24\insrsid8666062\charrsid6375081  (NZ).}{\fs24\insrsid6375081  }{\fs24\insrsid8666062\charrsid6375081 
The funds derive their income from different sources, such as voluntary deductions from the pay of service members, voluntary contributions, fund raising and commercial trading.}{\fs24\insrsid12386959 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }{\v\fs24\insrsid2646987 7. }{\fs24\insrsid8666062\charrsid6375081 Three examples of such funds were referred to by the Court of Appeal.}{\fs24\insrsid6375081  }{\fs24\insrsid8666062\charrsid6375081 They were:}{\fs24\insrsid8666062 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s45\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\fs24\insrsid8666062\charrsid6375081 1.\tab The }{
\b\fs24\ul\insrsid8666062\charrsid6375081 Regimental Fund}{\fs24\insrsid8666062\charrsid6375081  which is for the general welfare of the forces.}{\fs24\insrsid6375081  }{\fs24\insrsid8666062\charrsid6375081 Th
is fund has as its source the voluntary annual deduction of one day}{\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid8666062\charrsid6375081 s pay from all serving members paid by way of a half day}{\fs24\insrsid12675141\charrsid6375081 '}{
\fs24\insrsid8666062\charrsid6375081 s pay in the first six months and the remaining half in the second six months of each year;
\par }\pard \s45\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid16669198\charrsid6375081 
\par }\pard \s45\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 {\fs24\insrsid8666062\charrsid6375081 2.\tab The }{\b\fs24\ul\insrsid8666062\charrsid6375081 Canteen Fund}{
\fs24\insrsid8666062\charrsid6375081  which is for canteen facilities, sports equipment, financial assistance to sport clubs and social functions as well as making }{\fs24\insrsid2646987 small loans to service members. }{
\fs24\insrsid8666062\charrsid6375081 The income of the Canteen Fund is derived from canteen takings and donations;
\par }\pard \s45\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid11432093\charrsid6375081 
\par }\pard \s45\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 {\fs24\insrsid8666062\charrsid6375081 3.\tab The }{\b\fs24\ul\insrsid8666062\charrsid6375081 Benevolent Fund}{
\fs24\insrsid8666062\charrsid6375081 , which derives its income from fund\_raising activities is used for the purpose of financial assistance to servicemen an}{\fs24\insrsid2646987 d the dependants of disabled ex-}{\fs24\insrsid8666062\charrsid6375081 
servicemen.
\par }\pard \s45\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid15886518\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 8. }{\fs24\insrsid8666062\charrsid6375081 
Standing orders and instructions have been made by the Commander concerning the administration of the funds.}{\fs24\insrsid6375081  }{\fs24\insrsid8666062\charrsid6375081 They specify the responsibiliti}{\fs24\insrsid2646987 
es of the Commander and his sub}{\fs24\insrsid8666062\charrsid6375081 ordinate Commanders in respect of the procedures for the administration, management an}{\fs24\insrsid15886518\charrsid6375081 
d internal audit of these funds (hereafter referred to collectively as \lquote the various funds\rquote ).}{\fs24\insrsid8666062\charrsid6375081 
\par }{\v\fs24\insrsid2646987 
\par }{\fs24\insrsid2646987 9. }{\fs24\insrsid8666062\charrsid6375081 Until the proceedings in this case, the various funds had not been the subject of audit by the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8666062\charrsid6375081 
 or his predecessors.}{\fs24\insrsid6375081  }{\fs24\insrsid8666062\charrsid6375081 The present dispute had its origin in 1997.}{\fs24\insrsid6375081  }{\fs24\insrsid8666062\charrsid6375081 During the inspection and audit by the }{\fs24\insrsid15414054 
Auditor-General}{\fs24\insrsid8666062\charrsid6375081  of the public accounts of the RFMF in that year, he became aware of the existence of the relevant funds.}{\fs24\insrsid6375081  }{\fs24\insrsid10757709\charrsid6375081 He indicated to the then}{
\fs24\insrsid13903912\charrsid6375081  Commander, Brigadier General EG}{\fs24\insrsid2646987  }{\fs24\insrsid10757709\charrsid6375081 Ganilau, that he desired to inspect the accounts of the relevant funds.}{\fs24\insrsid6375081  }{
\fs24\insrsid10757709\charrsid6375081 The Commander refused to give permission for the inspection on the ground that these funds were outside the scope of the powers and responsibility of the }{\fs24\insrsid15414054 Auditor-General}{
\fs24\insrsid10757709\charrsid6375081 .}{\fs24\insrsid8666062 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\fs24\ul\insrsid3935777\charrsid2646987 Proceedings in the High Court}{\b\fs24\ul\insrsid15886518\charrsid2646987 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\fs24\insrsid11432093\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 10. }{\fs24\insrsid3935777\charrsid6375081 That refusal led to the }{
\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid3935777\charrsid6375081  commencing proceedings in the High Court by way of originating summons.}{\fs24\insrsid6375081  }{\fs24\insrsid3935777\charrsid6375081 The questions}{
\fs24\insrsid11618212\charrsid6375081  then}{\fs24\insrsid3935777\charrsid6375081  posed for the }{\fs24\insrsid11618212\charrsid6375081 determination o}{\fs24\insrsid13903912\charrsid6375081 f the Court were only questions}{\fs24\insrsid2646987  }{
\fs24\insrsid11618212\charrsid6375081 1 and 2 which are set out earlier in these reasons.}{\fs24\insrsid3935777\charrsid6375081 
\par }{\v\fs24\insrsid2646987 
\par }{\fs24\insrsid2646987 11. }{\fs24\insrsid8527048\charrsid6375081 The proceedings on the originating summons were heard by Byrne}{\fs24\insrsid2646987  }{\fs24\insrsid8527048\charrsid6375081 J.}{\fs24\insrsid6375081  }{
\fs24\insrsid8527048\charrsid6375081 In a reserved judgment}{\fs24\insrsid13903912\charrsid6375081  delivered on 28}{\fs24\insrsid2646987  }{\fs24\insrsid8527048\charrsid6375081 January 2000, Byrne}{\fs24\insrsid2646987  }{
\fs24\insrsid8527048\charrsid6375081 J found in favour of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8527048\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid8527048\charrsid6375081 The decision of the learned Judge was based on s}{
\fs24\insrsid15886518\charrsid6375081 .}{\fs24\insrsid8527048\charrsid6375081 6 of the }{\b\i\fs24\insrsid8527048\charrsid6375081 Audit Act}{\i\fs24\insrsid8527048\charrsid6375081  }{\fs24\insrsid8527048\charrsid6375081 (Cap.}{\fs24\insrsid2646987  }{
\fs24\insrsid8527048\charrsid6375081 70) and the definitions of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8527048\charrsid6375081 accounting officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid8527048\charrsid6375081 
 and }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8527048\charrsid6375081 public}{\fs24\insrsid8527048\charrsid6375081  }{\b\i\fs24\insrsid8527048\charrsid6375081 moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid8527048\charrsid6375081  in that }{\b\i\fs24\insrsid8527048\charrsid6375081 Act}{\fs24\insrsid8527048\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid8527048\charrsid6375081 Byrne\~J concluded that the Commander was a }{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8527048\charrsid6375081 public}{\fs24\insrsid8527048\charrsid6375081  }{\b\i\fs24\insrsid8527048\charrsid6375081 officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid8527048\charrsid6375081 ; the funds which he held in the relevant accounts were }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8527048\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid8527048\charrsid6375081  under }{\fs24\insrsid11618212\charrsid6375081 the}{\fs24\insrsid8527048\charrsid6375081  extended definition of that term in the }{\b\i\fs24\insrsid8527048\charrsid6375081 Audit Act;}{
\fs24\insrsid8527048\charrsid6375081  that as such, the Commander was an }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8527048\charrsid6375081 accounting officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid8527048\charrsid6375081 ;}{\fs24\insrsid8527048\charrsid6375081  and that, as a result, the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8527048\charrsid6375081  was required to audit the funds.}{\fs24\insrsid6375081  }{
\fs24\insrsid13766575\charrsid6375081 Byrne}{\fs24\insrsid2646987  }{\fs24\insrsid13766575\charrsid6375081 J rejected the submission of the Commander that the extended definition of }{\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid13766575\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid13766575\charrsid6375081  in the }{\b\i\fs24\insrsid13766575\charrsid6375081 Audit Act}{\b\fs24\insrsid13766575\charrsid6375081  }{
\fs24\insrsid13766575\charrsid6375081 was }{\b\i\fs24\insrsid13766575\charrsid6375081 ultra vires}{\fs24\insrsid13766575\charrsid6375081  the Constitution.}{\fs24\insrsid6375081  }{\fs24\insrsid5857819\charrsid6375081 In the result, }{
\fs24\insrsid13766575\charrsid6375081 Byrne}{\fs24\insrsid2646987  }{\fs24\insrsid13766575\charrsid6375081 J answered }{\fs24\insrsid7032716\charrsid6375081 both questions in the affirmative.}{\fs24\insrsid7032716 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\fs24\ul\insrsid7032716\charrsid2646987 The Court of Appeal}{\b\fs24\ul\insrsid8527048\charrsid2646987 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\fs24\insrsid11432093\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 12. }{\fs24\insrsid7032716\charrsid6375081 
In the Court of Appeal, the Commander}{\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid8612492\charrsid6375081 s case was founded on s.}{\fs24\insrsid7032716\charrsid6375081 167(1) of the }{\fs24\insrsid8612492\charrsid6375081 1997 }{
\fs24\insrsid7032716\charrsid6375081 Constitution in Pt}{\fs24\insrsid2646987  }{\fs24\insrsid7032716\charrsid6375081 III of }{\fs24\insrsid14758505\charrsid6375081 c}{\fs24\insrsid13903912\charrsid6375081 h}{\fs24\insrsid2646987  }{
\fs24\insrsid12463724\charrsid6375081 11 under the }{\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid14758505\charrsid6375081 .}{\fs24\insrsid6375081  }{
\fs24\insrsid14758505\charrsid6375081 Section}{\fs24\insrsid2646987  }{\fs24\insrsid12463724\charrsid6375081 166 establishes the office of }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid14758505\charrsid6375081 .}{\fs24\insrsid6375081  }{
\fs24\insrsid14758505\charrsid6375081 Section}{\fs24\insrsid2646987  }{\fs24\insrsid12463724\charrsid6375081 167 sets out the functions of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid12463724\charrsid6375081  and s}{\fs24\insrsid2646987  }{
\fs24\insrsid12463724\charrsid6375081 168 makes provision for the mann}{\fs24\insrsid14758505\charrsid6375081 er of his appointment.}{\fs24\insrsid6375081  }{\fs24\insrsid14758505\charrsid6375081 Section}{\fs24\insrsid2646987  }{
\fs24\insrsid12463724\charrsid6375081 167 relevantly provides that:}{\fs24\insrsid8666062 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid12463724\charrsid6375081 (1)\tab At lea}{\cs71\b\i\fs24\insrsid12463724\charrsid6375081 st once in every year, the }{\cs71\b\i\fs24\insrsid15414054 Auditor-General}{\cs71\b\i\fs24\insrsid12463724\charrsid6375081  must inspect}{
\b\i\fs24\insrsid12463724\charrsid6375081  and audit, and report to the Parliament on:}{\b\i\fs24\insrsid12463724 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid2646987\charrsid2646987 
\par }\pard\plain \s49\ql \li1570\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1570\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12463724\charrsid6375081 (a)\tab the public accounts of the State;}{
\b\i\fs24\insrsid12463724 
\par }\pard \s49\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\i\fs24\insrsid2646987\charrsid6375081 
\par }\pard \s49\ql \li1570\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1570\itap0\pararsid2646987 {\b\i\fs24\insrsid12463724\charrsid6375081 (b)\tab the control of public money and public property of the State; and}{\b\i\fs24\insrsid12463724 

\par }\pard \s49\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\i\fs24\insrsid2646987\charrsid6375081 
\par }\pard \s49\ql \fi-590\li2160\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid2646987 {\b\i\fs24\insrsid12463724\charrsid6375081 (c)\tab all transactions with or }{\b\i\fs24\insrsid14758505\charrsid6375081 
concerning the public money or }{\b\i\fs24\insrsid12463724\charrsid6375081 public property of the State}{\fs24\insrsid12463724\charrsid6375081 .
\par }\pard\plain \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid2646987 
\par }\pard \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 {\b\i\fs24\insrsid12463724\charrsid6375081 (2)\tab In the report, the }{\b\i\fs24\insrsid15414054 Auditor-General}{
\b\i\fs24\insrsid12463724\charrsid6375081  must state whether, in his or her opinion:}{\b\i\fs24\insrsid12463724 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\i\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s49\ql \fi-590\li2160\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12463724\charrsid6375081 (a)\tab t
ransactions with or concerning the public money or public property of the State have been authorised by or pursuant to this Constitution or an Act of the Parliament; and}{\b\i\fs24\insrsid12463724 
\par }\pard \s49\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\i\fs24\insrsid2646987\charrsid6375081 
\par }\pard \s49\ql \fi-590\li2160\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid2646987 {\b\i\fs24\insrsid12463724\charrsid6375081 (b)\tab expenditure has been applied to the purpose for which it was authorised.}{
\b\i\fs24\insrsid12463724 
\par }\pard \s49\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\i\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12463724\charrsid6375081 (3)\tab The
 Parliament may make further provision in relation to the office of the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid12463724\charrsid6375081  and may confer further functions and powers on the }{\b\i\fs24\insrsid15414054 Auditor-General}
{\b\i\fs24\insrsid12463724\charrsid6375081 .}{\b\i\fs24\insrsid12463724 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\i\fs24\insrsid2646987\charrsid6375081 
\par }\pard \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 {\b\i\fs24\insrsid12463724\charrsid6375081 (4)\tab In the performance of his or her duties, the }{\b\i\fs24\insrsid15414054 Auditor-General}{
\b\i\fs24\insrsid12463724\charrsid6375081  or a person authorised by him or her has access to all records, books, vouchers, stores or other government property in the possession or control of any person or authority.}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12463724 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid2646987\charrsid2646987 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 13. }{\fs24\insrsid5382885\charrsid6375081 
In the Court of Appeal, it was contended on}{\fs24\insrsid2646987  behalf of the Commander that s }{\fs24\insrsid5382885\charrsid6375081 167(1) set out the parameters or limits of the }{\fs24\insrsid15414054 Auditor-General}{
\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid2646987 s authority and that s }{\fs24\insrsid5382885\charrsid6375081 167 was more specific than the provisions concerning the }{\fs24\insrsid15414054 Auditor-General}{
\fs24\insrsid5382885\charrsid6375081  in the previous national Constitutions.}{\fs24\insrsid6375081  }{\fs24\insrsid5382885\charrsid6375081 On this basis, it was contended in the Court of Appeal that the authority of the }{\fs24\insrsid15414054 
Auditor-General}{\fs24\insrsid5382885\charrsid6375081  was restricted or limited to the inspection, audit of and reporting on, at least once a year, of:}{\fs24\insrsid12463724 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s48\ql \li1276\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1276\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\fs24\insrsid5382885\charrsid6375081 1.\tab the public accounts of the State;
\par 2.\tab the control of public money of the State;
\par 3.\tab the control of public property of the State;
\par 4.\tab all transactions with or concerning t}{\fs24\insrsid9769198\charrsid6375081 he public money of the State; }{\fs24\insrsid5382885\charrsid6375081 and
\par 5.\tab all transactions with or concerning the public property of the State.
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 
\par 14. }{\fs24\insrsid12204352\charrsid6375081 It was}{\fs24\insrsid4728510\charrsid6375081  also}{\fs24\insrsid12204352\charrsid6375081  contended on behalf of the appellant in the Court of Appeal }{\fs24\insrsid4728510\charrsid6375081 and in this Court }{
\fs24\insrsid12204352\charrsid6375081 that the terms }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 public accounts}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 ,}{
\fs24\insrsid12204352\charrsid6375081  }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 public money}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid12204352\charrsid6375081  and }{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 public}{\fs24\insrsid12204352\charrsid6375081  }{\b\i\fs24\insrsid12204352\charrsid6375081 property}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid12204352\charrsid6375081  were not defined in the Constitution.}{\fs24\insrsid6375081  }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 State}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid12204352\charrsid6375081 ,}{\fs24\insrsid8612492\charrsid6375081  however, is defined in s.}{\fs24\insrsid12204352\charrsid6375081 194(1) to mean }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 
the Republic of Fiji Islands}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid12204352\charrsid6375081 
On this basis, it was contended that, in the absence of definitions in the Constitution, the undefined words should be given their plain ordinary meaning, which is to be determined in accordance with the guidance set out in s}{
\fs24\insrsid8612492\charrsid6375081 .}{\fs24\insrsid12204352\charrsid6375081 \~3 and, in particular, s}{\fs24\insrsid8612492\charrsid6375081 .}{\fs24\insrsid12204352\charrsid6375081 \~3(1) of the Constitution.}{\fs24\insrsid12204352 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }{\fs24\insrsid2646987 15. }{\fs24\insrsid12204352\charrsid6375081 Section 3(1) provides that:}{\fs24\insrsid12204352 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid12204352\charrsid6375081 In the interpretation of a provision of this Constitution:}{\b\i\fs24\insrsid12204352 
\par }\pard \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\b\i\fs24\insrsid2646987\charrsid6375081 
\par {\listtext\pard\plain\s48 \b\i\lang3081\langfe1033\langnp3081\insrsid12204352\charrsid6375081 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \s48\ql \fi-720\li2160\ri0\widctlpar\aspalpha\aspnum\faauto\ls16\adjustright\rin0\lin2160\itap0\pararsid2646987 
\fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12204352\charrsid6375081 
a construction that would promote the purpose or object underlying the provision, taking into account the spirit of this Constitution as a whole, is to be preferred to a construction that would not promote that purpose or object.}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\v\fs24\insrsid2646987 
\par }{\fs24\insrsid2646987 16. }{\fs24\insrsid12204352\charrsid6375081 It was contended before the Court of Appeal that the term }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 public}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid12204352\charrsid6375081  }{\fs24\insrsid1260487\charrsid6375081 i}{\fs24\insrsid12204352\charrsid6375081 s used in s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid12204352\charrsid6375081 
167(1) in the sense that it was the opposite of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 private}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid12204352\charrsid6375081 
 and, further, that it meant }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 of or concerning the people as a whole}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 .}{
\fs24\insrsid6375081  }{\fs24\insrsid12204352\charrsid6375081 As to the terms }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 accounts}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid12204352\charrsid6375081 ,}{\fs24\insrsid12204352\charrsid6375081  }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 money}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid12204352\charrsid6375081  and }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 property}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 ,}{
\fs24\insrsid12204352\charrsid6375081  it was contended that they were the }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12204352\charrsid6375081 accounts, money}{\fs24\insrsid12204352\charrsid6375081  }{
\b\i\fs24\insrsid12204352\charrsid6375081 and property}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid12204352\charrsid6375081 
 which belonged to the State, namely, the Republic of Fiji Islands, which would necessarily exclude any private money, accounts and property }{\fs24\insrsid1260487\charrsid6375081 which constituted }{\fs24\insrsid12204352\charrsid6375081 the }{
\fs24\insrsid1260487\charrsid6375081 various }{\fs24\insrsid12204352\charrsid6375081 funds to which we have referred.
\par }{\v\fs24\insrsid2646987 
\par }{\fs24\insrsid2646987 17. }{\fs24\insrsid1049466\charrsid6375081 It was in this context that the Court of Appeal drew attention to s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid1049466\charrsid6375081 167(3) which provides that:
\par }\pard\plain \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\fs24\insrsid5966288\charrsid2646987 
\par }\pard \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid1049466\charrsid6375081 
The Parliament may make further provision in relation to the office of the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid1049466\charrsid6375081  and may confer further functions and powers on the }{\b\i\fs24\insrsid15414054 
Auditor-General}{\b\i\fs24\insrsid1049466\charrsid6375081 .}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid1049466\charrsid6375081 
\par }\pard \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid5966288\charrsid2646987 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 18. }{\fs24\insrsid1049466\charrsid6375081 It was submitted}{
\fs24\insrsid4728510\charrsid6375081  on behalf of the Commander}{\fs24\insrsid1049466\charrsid6375081  in the Court of Appeal that s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid1049466\charrsid6375081 
167(3) is limited to the supplementation of the powers granted by the Constitution in s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid1049466\charrsid6375081 167(1), namely, the power to inspect, audit and report on the five ma
tters previously referred to.}{\fs24\insrsid6375081  }{\fs24\insrsid8414650\charrsid6375081 Examples }{\fs24\insrsid4728510\charrsid6375081 were }{\fs24\insrsid8414650\charrsid6375081 
provided by counsel for the Commander in the Court of Appeal, namely, requiring the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8414650\charrsid6375081 
 to carry out all or some of his functions of inspecting, auditing and reporting more than once in the year; giving the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8414650\charrsid6375081 
 power to seize and detain records for the purpose of carrying out the functions set out in s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid8414650\charrsid6375081 167(1); authorising the }{\fs24\insrsid15414054 Auditor-General}{
\fs24\insrsid8414650\charrsid6375081  to conduct an inquiry for the purpose of carrying out those functions; and authorising the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8414650\charrsid6375081 
 to report to the Director of Public Prosecutions on matters arising out of such inspecti}{\fs24\insrsid1260487\charrsid6375081 on}{\fs24\insrsid8414650\charrsid6375081 , audit and reporting.}{\fs24\insrsid1049466 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }{\fs24\insrsid1260487\charrsid6375081 19}{\fs24\insrsid2646987 . }{\fs24\insrsid11946096\charrsid6375081 Counsel for the appellant}{\fs24\insrsid4728510\charrsid6375081 s}{\fs24\insrsid11946096\charrsid6375081 
 in the Court of Appeal expressly disavowed a construction of s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid11946096\charrsid6375081 167(3) which authorised Parliament to go beyond the functions set out in s}{
\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid11946096\charrsid6375081 167(1) and invest the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid11946096\charrsid6375081 
 with additional powers and functions, namely, powers and functions beyond those described in s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid11946096\charrsid6375081 167(1).}{\fs24\insrsid6375081  }{\fs24\insrsid11946096\charrsid6375081 
It was submitted that for Parliament to do otherwise would be to widen the scope of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid11946096\charrsid6375081 
s authority in a manner not authorised by the Constitution}{\fs24\insrsid805984\charrsid6375081  }{\fs24\insrsid1260487\charrsid6375081 and }{\fs24\insrsid805984\charrsid6375081 would involve an amendment of the Constitution which required Parliament to}{
\fs24\insrsid16324230\charrsid6375081  act in accordan}{\fs24\insrsid2646987 ce with ch }{\fs24\insrsid805984\charrsid6375081 15 of the Constitution.}{\fs24\insrsid11946096 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }{\fs24\insrsid2646987 20. }{\fs24\insrsid11101565\charrsid6375081 In the High Court, the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid11101565\charrsid6375081  relied upon s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid2646987  }{
\fs24\insrsid11101565\charrsid6375081 6(1) of the }{\b\i\fs24\insrsid11101565\charrsid6375081 Audit Act}{\fs24\insrsid11101565\charrsid6375081  and the definitions of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid11101565\charrsid6375081 accounting officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid11101565\charrsid6375081  and }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid11101565\charrsid6375081 public moneys}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid1260487\charrsid6375081  in s.}{\fs24\insrsid11101565\charrsid6375081 2 of the Act.}{\fs24\insrsid6375081  }{\fs24\insrsid11101565\charrsid6375081 
These provisions were the foundation of the argument in the High Court and were the foundation of the argument on behalf of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid11101565\charrsid6375081  in the Court of Appeal.}{\fs24\insrsid805984 

\par }{\fs24\insrsid2646987\charrsid6375081 
\par }{\fs24\insrsid2646987 21. }{\fs24\insrsid11101565\charrsid6375081 Section 6(1) of the }{\b\i\fs24\insrsid11101565\charrsid6375081 Audit Act}{\fs24\insrsid11101565\charrsid6375081  provides that:}{\fs24\insrsid11101565 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid11101565\charrsid6375081 The }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid11101565\charrsid6375081  shall, on behalf of Parliament, and in such manner a}{\b\i\fs24\insrsid5966288\charrsid6375081 s}{
\b\i\fs24\insrsid11101565\charrsid6375081  he deems necessary, examine, inquir}{\b\i\fs24\insrsid5966288\charrsid6375081 e}{\b\i\fs24\insrsid11101565\charrsid6375081  into and audit the accounts of all accounting officers.}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid11101565\charrsid6375081 
\par }\pard \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid11432093\charrsid2646987 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 22. }{\fs24\insrsid11101565\charrsid6375081 In s}{
\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid2646987  }{\fs24\insrsid11101565\charrsid6375081 2 of the Act }{\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid11101565\charrsid6375081 accounting officer}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid11101565\charrsid6375081  is defined to include:}{\fs24\insrsid11101565 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid11101565\charrsid6375081 every public officer who is charged with the duty of collecting, receiving or accounting for, or who in fact collects, receives or accounts for any public moneys or who is charged with the d
uty of disbursing or who does in fact disburse any public moneys \'85}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid5966288\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\v\fs24\insrsid2646987 
\par }{\fs24\insrsid2646987 23. }{\fs24\insrsid11101565\charrsid6375081 The term }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid11101565\charrsid6375081 public officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid11101565\charrsid6375081  is not defined in the }{\b\i\fs24\insrsid11101565\charrsid6375081 Audit Act}{\fs24\insrsid11101565\charrsid6375081 , but is defined in s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid11101565\charrsid6375081 
2 of the }{\b\i\fs24\insrsid11101565\charrsid6375081 Interpretation Act}{\fs24\insrsid11101565\charrsid6375081  (Cap.}{\fs24\insrsid2646987  }{\fs24\insrsid11101565\charrsid6375081 7) as follows:}{\fs24\insrsid11101565 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s47\ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "'}{
\b\i\fs24\insrsid11101565\charrsid6375081 Officer}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid11101565\charrsid6375081  or }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid11101565\charrsid6375081 public officer}{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid11101565\charrsid6375081  means a person in the permanent or temporary employment of the government of Fiji \'85}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid11101565\charrsid6375081 
\par }\pard \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid5966288\charrsid2646987 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 24. }{\fs24\insrsid11101565\charrsid6375081 
Before the Court of Appeal, it was common ground that the Commander came within the definition of }{\b\i\fs24\insrsid11101565\charrsid6375081 a }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid11101565\charrsid6375081 public officer}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid11101565\charrsid6375081  as defined in the }{\b\i\fs24\insrsid11101565\charrsid6375081 Interpretation Act}{\b\fs24\insrsid11101565\charrsid6375081 .}{\fs24\insrsid6375081  }{
\fs24\insrsid11233277\charrsid6375081 As the Court of Appeal held, any other view would be an }{\fs24\insrsid16324230\charrsid6375081 affront to common sense.}{\fs24\insrsid6375081  }{\fs24\insrsid16324230\charrsid6375081 Their\~}{
\fs24\insrsid11233277\charrsid6375081 Honours then referred to the definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid11233277\charrsid6375081 public}{\fs24\insrsid11233277\charrsid6375081  }{
\b\i\fs24\insrsid11233277\charrsid6375081 moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid11233277\charrsid6375081  in s}{\fs24\insrsid1260487\charrsid6375081 .}{\fs24\insrsid11233277\charrsid6375081 2 of the }{
\b\i\fs24\insrsid11233277\charrsid6375081 Audit Act}{\fs24\insrsid11233277\charrsid6375081 , namely:}{\fs24\insrsid11101565 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s47\ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "'}{
\b\i\fs24\insrsid11233277\charrsid6375081 Public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid11233277\charrsid6375081  means all revenue, loan, trust and other moneys and all stamps, bonds, debentures and other s
ecurities whatsoever raised or received by or on account of the government; and for the avoidance of doubt includes moneys received or held on trust by the Public Trustee, the Official Receiver or any public officer for purposes other than the purposes of
 government.}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid11233277\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\v\fs24\insrsid2646987 
\par 25. }{\fs24\insrsid1996410\charrsid6375081 In the Court of Appeal, two basic contentions were relied upon on behalf of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid1996410\charrsid6375081 , namely:}{\fs24\insrsid11233277 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid1996410\charrsid6375081 (1)\tab By virtue of}{\b\i\fs24\insrsid2646987  s }{\b\i\fs24\insrsid1996410\charrsid6375081 6(1) of the Audit Act, the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid1996410\charrsid6375081 
 is under a duty to examine, inquire into and audit the accounts of all accounting officers; and}{\b\i\fs24\insrsid1996410 
\par }\pard \s48\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2646987 {\fs24\insrsid2646987\charrsid2646987 
\par }\pard \s48\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2646987 {\b\i\fs24\insrsid1996410\charrsid6375081 (2)\tab An accounting officer by virtue of the definition of that term includes every }{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid1996410\charrsid6375081 public officer}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid1996410\charrsid6375081  who collects, receives accounts or disburses any }{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid1996410\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid4199170\charrsid6375081 .}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid1996410\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid2646987 
\par 26. }{\fs24\insrsid4199170\charrsid6375081 In other words, a person}{\fs24\insrsid3096197\charrsid6375081  who is a }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid3096197\charrsid6375081 public officer}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid3096197\charrsid6375081  who deals with or handles }{\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid3096197\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid3096197\charrsid6375081  necessarily becomes an }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid3096197\charrsid6375081 accounting officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid3096197\charrsid6375081 
.}{\b\i\fs24\insrsid4199170\charrsid6375081 
\par }{\v\fs24\insrsid2646987 
\par }{\fs24\insrsid2646987 27. }{\fs24\insrsid1180187\charrsid6375081 The next step in the argument of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid1180187\charrsid6375081 
 in the Court of Appeal was that the last words of the definition of the term }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid1180187\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid1180187\charrsid6375081  give that expression an extended meaning.}{\fs24\insrsid6375081  }{\fs24\insrsid6629980\charrsid6375081 In the Court of Appeal, these words were regarded as critical to the case for the }{\fs24\insrsid15414054 
Auditor-General}{\fs24\insrsid6629980\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid6629980\charrsid6375081 Those words were:}{\fs24\insrsid1180187 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid6629980\charrsid6375081 
\'85 and for the avoidance of doubt }{\i\fs24\insrsid6629980\charrsid6375081 (public moneys)}{\b\i\fs24\insrsid6629980\charrsid6375081  includes moneys received or held on trust by \'85 any public officer for 
purposes other than the purposes of government.}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid6629980\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid5966288\charrsid6375081 
\par }{\fs24\insrsid2646987 28. }{\fs24\insrsid6629980\charrsid6375081 The }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid6629980\charrsid6375081  contended in the Court of Appeal and maintained the contention in this Court that the Commander is a }{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid6629980\charrsid6375081 public officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid6629980\charrsid2646987 ; }{\fs24\insrsid6629980\charrsid6375081 
he receives or holds on trust in the various funds money for purposes other than the purposes of government.}{\fs24\insrsid6375081  }{\fs24\insrsid6629980\charrsid6375081 As a result, the Commander is an }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid6629980\charrsid6375081 accounting officer}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid6629980\charrsid6375081  in respect of such funds; the accounts of the funds are subject to audit by the }{\fs24\insrsid15414054 
Auditor-General}{\fs24\insrsid6629980\charrsid6375081 ; the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid6629980\charrsid6375081  is under a duty to conduct an audit of 
those accounts; and that the Commander is under a duty to make the accounts of the funds available for audit.}{\fs24\insrsid6629980 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }{\fs24\insrsid2646987 29. }{\fs24\insrsid6629980\charrsid6375081 In the joint judgmen}{\fs24\insrsid2646987 t in the Court of Appeal, their }{\fs24\insrsid6629980\charrsid6375081 Honours dealt with the Commander}{\fs24\insrsid12675141\charrsid6375081 '}{
\fs24\insrsid6629980\charrsid6375081 s reply to the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid6629980\charrsid6375081 s contentions as follows:}{\fs24\insrsid6629980 
\par }{\fs24\insrsid2646987\charrsid6375081 
\par }\pard\plain \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid7344742\charrsid6375081 
The Commander}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7344742\charrsid6375081 s response to the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7344742\charrsid6375081 
s reliance on the extended definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7344742\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7344742\charrsid6375081 
 is that those words are repugnant to the Constitution and ultra vires.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid7344742\charrsid6375081 This argument did not find favour in the High Court.}{\b\i\fs24\insrsid6375081  }{
\b\i\fs24\insrsid7344742\charrsid6375081 The Commander repeats that argument in this Court.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid7344742\charrsid6375081 It rests on the contention that the powers and functions of the }{\b\i\fs24\insrsid15414054 
Auditor-General}{\b\i\fs24\insrsid7344742\charrsid6375081  are only exercisable in relation to the public accounts of the state, the public money of the state and the public property of the}{\b\i\fs24\insrsid16324230\charrsid6375081  state as prescribe
d by section}{\b\i\fs24\insrsid5790586  }{\b\i\fs24\insrsid7344742\charrsid6375081 167(1) of the Constitution.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid7344742\charrsid6375081 This is the restricted const}{\b\i\fs24\insrsid5790586 ruction of section 
}{\b\i\fs24\insrsid7344742\charrsid6375081 167(1) referred to earlier.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid7344742\charrsid6375081 The Commander contends that }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{
\b\i\fs24\insrsid7344742\charrsid6375081 moneys received or held on trust by any public officer for the purposes}{\b\i\fs24\insrsid7801974\charrsid6375081  other than the purposes of Government}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{
\b\i\fs24\insrsid7801974\charrsid6375081 , being the last words of the definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7801974\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{
\b\i\fs24\insrsid7801974\charrsid6375081  in the Audit Act \endash  such as the funds in issue \endash  are not }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7801974\charrsid6375081 public money}{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7801974\charrsid6375081  under the Constitution in that they are private moneys which do not belong to the State and therefore fall outside the scope of the }{\b\i\fs24\insrsid15414054 
Auditor-General}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7801974\charrsid6375081 s functions as prescribed by section}{\b\i\fs24\insrsid5790586  }{\b\i\fs24\insrsid7801974\charrsid6375081 167(1).}{\b\i\fs24\insrsid6375081  }{
\b\i\fs24\insrsid7801974\charrsid6375081 Assuming the v}{\b\i\fs24\insrsid5790586 alidity of this proposition, Mr }{\b\i\fs24\insrsid7801974\charrsid6375081 
Kalanchini contends that at least since the 1998 Constitution became the Supreme Law of Fiji the last words in the definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7801974\charrsid6375081 public moneys}{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid7801974\charrsid6375081  in the Audit Act have been repugnant to and ultra vires the Constitution.}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid6629980\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid5790586 
\par 30. }{\fs24\insrsid2455587\charrsid6375081 In our opinion, however, the answer to the Commander}{\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid2455587\charrsid6375081 s argument is }{\fs24\insrsid6430481\charrsid6375081 to be }{
\fs24\insrsid2455587\charrsid6375081 found in s}{\fs24\insrsid6430481\charrsid6375081 .}{\fs24\insrsid2455587\charrsid6375081 167(3) of the Constitution which, as has been seen, provides that Parliament may make furt
her provision in relation to the office of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid2455587\charrsid6375081  and may confer further functions and powers on the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid2455587\charrsid6375081 
.}{\fs24\insrsid6375081  }{\fs24\insrsid7996100\charrsid6375081 The Court of Appeal correctly concluded that giving s}{\fs24\insrsid6430481\charrsid6375081 .}{\fs24\insrsid7996100\charrsid6375081 
167(3) a sensible and common sense construction, it clearly authorised Parliament to extend the powers and functions of the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid7996100\charrsid6375081  beyond those prescribed in s}{
\fs24\insrsid6430481\charrsid6375081 .}{\fs24\insrsid7996100\charrsid6375081 167(1).}{\fs24\insrsid6375081  }{\fs24\insrsid7996100\charrsid6375081 It follows that Parliament was entitled by the Constitution to extend the powers and functions of the }{
\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid7996100\charrsid6375081  to the moneys described in the last words of the definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid7996100\charrsid6375081 public moneys}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid7996100\charrsid6375081  in the }{\b\i\fs24\insrsid7996100\charrsid6375081 Audit Act}{\fs24\insrsid7996100\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid7996100\charrsid6375081 
It follows that the relevant provision was }{\b\i\fs24\insrsid7996100\charrsid6375081 not}{\fs24\insrsid7996100\charrsid6375081  repugnant to or }{\b\i\fs24\insrsid7996100\charrsid6375081 ultra vires}{\fs24\insrsid7996100\charrsid6375081 
 the Constitution.}{\fs24\insrsid7801974 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }{\fs24\insrsid5790586 31. }{\fs24\insrsid7996100\charrsid6375081 The Court of Appeal rejected the limited construction of s}{\fs24\insrsid6430481\charrsid6375081 .}{\fs24\insrsid7996100\charrsid6375081 167(1) contended for on behalf of the Commander}{
\fs24\insrsid6430481\charrsid6375081  saying}{\fs24\insrsid6375081  }{\fs24\insrsid7996100\charrsid6375081 at p}{\fs24\insrsid6430481\charrsid6375081 .}{\fs24\insrsid7996100\charrsid6375081 10 of their reasons:}{\fs24\insrsid7996100 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }\pard\plain \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid7996100\charrsid6375081 
We are unable to acc}{\b\i\fs24\insrsid5790586 ept the construction of section }{\b\i\fs24\insrsid7996100\charrsid6375081 167(1) of the Constitution contended for by the Commander.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid7996100\charrsid6375081 
That restricted construction is not warran}{\b\i\fs24\insrsid462766\charrsid6375081 ted by the words used.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid5790586 Section }{\b\i\fs24\insrsid7996100\charrsid6375081 167(1) gives the }{
\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid7996100\charrsid6375081  the functions set out in the subsection.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid7996100\charrsid6375081 
The subsection does not, however, expressly limit the functions}{\b\i\fs24\insrsid10687804\charrsid6375081  of the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid10687804\charrsid6375081 
 to those stated therein; and in our view such a limitation cannot be implied into the subsectio}{\b\i\fs24\insrsid462766\charrsid6375081 n.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid5790586 Rather in our view, section }{
\b\i\fs24\insrsid10687804\charrsid6375081 167(1) sets out a list of minimum requirements fo}{\b\i\fs24\insrsid462766\charrsid6375081 r the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid462766\charrsid6375081 .}{\b\i\fs24\insrsid6375081  }{
\b\i\fs24\insrsid5790586 Section }{\b\i\fs24\insrsid10687804\charrsid6375081 167(2) sets out the minimum requirements of the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{
\b\i\fs24\insrsid10687804\charrsid6375081 s report to Parliament once a year.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid10687804\charrsid6375081 Otherwise it does not }{\b\i\fs24\insrsid5790586 assist in the construction of s }{
\b\i\fs24\insrsid10687804\charrsid6375081 167(1).}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid10687804\charrsid6375081 Section}{\b\i\fs24\insrsid5790586  }{\b\i\fs24\insrsid10687804\charrsid6375081 167(1) does not preclude the }{
\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid10687804\charrsid6375081  having other functions and powers.}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid8784445\charrsid6375081 That view is supported by section}{\b\i\fs24\insrsid5790586  }{
\b\i\fs24\insrsid8784445\charrsid6375081 167(3) which, we note, is not qualified by such words as }{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid5790586 in respect of section }{\b\i\fs24\insrsid8784445\charrsid6375081 167(1)}{
\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid8784445\charrsid6375081  or other words to the same effect }{\b\i\fs24\insrsid5790586 \'85 We do not accept that section }{\b\i\fs24\insrsid8784445\charrsid6375081 
167(3) is restricted to Parliament giving the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid8784445\charrsid6375081  powers which are only s}{\b\i\fs24\insrsid462766\charrsid6375081 upplement}{\b\i\fs24\insrsid5790586 
al to those in section }{\b\i\fs24\insrsid8784445\charrsid6375081 167(1).}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid7996100\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\v\fs24\insrsid5790586 
\par }{\fs24\insrsid5790586 32. }{\fs24\insrsid6430481\charrsid6375081 The Court of Appeal}{\fs24\insrsid16082663\charrsid6375081  also pointed out that s\~167(3) was a clear and unequivocal authorisation of Parliament to:}{\fs24\insrsid8784445 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }\pard\plain \s47\ql \li567\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15414054 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid16082663\charrsid6375081 \'85 make further provision in relation to the office of the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid16082663\charrsid6375081  and may confer further functions and powers on the }{
\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid5857819\charrsid6375081 .}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid16082663\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\v\fs24\insrsid5790586 
\par }{\fs24\insrsid5790586 33. }{\fs24\insrsid6430481\charrsid6375081 T}{\fs24\insrsid16082663\charrsid6375081 he Court of Appeal }{\fs24\insrsid6430481\charrsid6375081 noted that }{\fs24\insrsid16082663\charrsid6375081 the use of the word }{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid16082663\charrsid6375081 further}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid16082663\charrsid6375081  twice in s}{\fs24\insrsid6430481\charrsid6375081 .}{
\fs24\insrsid16082663\charrsid6375081 167(3) is significant.}{\fs24\insrsid6375081  }{\fs24\insrsid16082663\charrsid6375081 As was held in the Court of Appeal, this clearly means }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid16082663\charrsid6375081 additional}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid16082663\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid4728510\charrsid6375081 T}{\fs24\insrsid264275\charrsid6375081 
he Court of Appeal}{\fs24\insrsid4728510\charrsid6375081  also}{\fs24\insrsid264275\charrsid6375081  held that s}{\fs24\insrsid13857774\charrsid6375081 .}{\fs24\insrsid264275\charrsid6375081 167(3) authorised Parliament to add to the duties of the }{
\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid264275\charrsid6375081  and to invest him with additional functions and powers to carry out those duties.}{\fs24\insrsid6375081  }{\fs24\insrsid264275\charrsid6375081 In our opinion,}{
\fs24\insrsid4728510\charrsid6375081  these conclusions were correct.}{\fs24\insrsid4728510 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }{\fs24\insrsid5790586 34. }{\fs24\insrsid8391911\charrsid6375081 In our opinion, s}{\fs24\insrsid13857774\charrsid6375081 .}{\fs24\insrsid8391911\charrsid6375081 167(3) is sufficient authority for Parliament to confer on the }{\fs24\insrsid15414054 
Auditor-General}{\fs24\insrsid8391911\charrsid6375081  power to conduct an audit in respect of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8391911\charrsid6375081 public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid8391911\charrsid6375081  which by s}{\fs24\insrsid13857774\charrsid6375081 .}{\fs24\insrsid5790586  }{\fs24\insrsid8391911\charrsid6375081 2 of the }{\i\fs24\insrsid8391911\charrsid6375081 Audit Act}{\fs24\insrsid8391911\charrsid6375081 
 includes }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8391911\charrsid6375081 moneys received or held on trust by \'85 any public officer for purposes other than the purposes of government}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid8391911\charrsid6375081 .
\par }{\fs24\insrsid5790586 
\par 35. }{\fs24\insrsid4728510\charrsid6375081 In our opinion, t}{\fs24\insrsid14689028\charrsid6375081 he Commander is clearly a public officer and the various funds to which reference have been made are held in trust by the Commander as a public officer }{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid14689028\charrsid6375081 for purposes other than the purposes of government}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid14689028\charrsid6375081 .}{\fs24\insrsid6375081  }{
\fs24\insrsid13857774\charrsid6375081 O}{\fs24\insrsid14689028\charrsid6375081 nce this point is reached, it follows that the legislation is within the power conferred by the Constitution}{\fs24\insrsid15673954\charrsid6375081 
 and Parliament was empowered to authorise or require the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid15673954\charrsid6375081  to exa
mine and audit records and accounts relating to moneys received or held by any public officer on trust for purposes other than the purposes of government.}{\fs24\insrsid6375081  }{\fs24\insrsid13269282\charrsid6375081 It}{
\fs24\insrsid4728510\charrsid6375081  also}{\fs24\insrsid13269282\charrsid6375081  follows that the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid13269282\charrsid6375081  was, as the Court of Appeal held, under a}{
\fs24\insrsid13857774\charrsid6375081  correlative}{\fs24\insrsid13269282\charrsid6375081  duty t
o examine and audit the various funds maintained or administered by the Commander and the Commander, for his part, is under a duty to make the accounts and records of those funds available to the }{\fs24\insrsid15414054 Auditor-General}{
\fs24\insrsid13269282\charrsid6375081 .}{\fs24\insrsid8391911 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }{\fs24\insrsid5790586 36. }{\fs24\insrsid13253931\charrsid6375081 A fund falling outside the scope of th
e funds referred to by the Court of Appeal when granting leave clearly would not fall within the scope of the audit, such as a private family trust fund, of which the Commander was the trustee.}{\fs24\insrsid6375081  }{
\fs24\insrsid13253931\charrsid6375081 By contrast, a canteen, sporting, benevolent or like fund for 
the benefit of members of the military forces or their dependents, of which the Commander was the trustee, would fall within the scope relating to the office of the Commander as a public officer.}{\fs24\insrsid6375081  }{
\fs24\insrsid13253931\charrsid6375081 In this respect, we agree with the implied qualification identified by the Court of Appeal, which would require the relevant fund to be one }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid13253931\charrsid6375081 relating to the relevant public office}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid13253931\charrsid6375081 .
\par }{\v\fs24\insrsid5790586 
\par }{\fs24\insrsid5790586 37. }{\fs24\insrsid12417736\charrsid6375081 We note}{\fs24\insrsid13857774\charrsid6375081  in that regard t}{\fs24\insrsid12417736\charrsid6375081 hat their Honours in the}{\fs24\insrsid13857774\charrsid6375081 
 Court of Appeal commented on p.}{\fs24\insrsid12417736\charrsid6375081 11 of their reasons that:}{\fs24\insrsid13269282 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }\pard\plain \s47\ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5790586 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid13857774\charrsid6375081 \'93}{
\b\i\fs24\insrsid12417736\charrsid6375081 We do not consider that Parliament intended that the }{\b\i\fs24\insrsid15414054 Auditor-General}{\b\i\fs24\insrsid12417736\charrsid6375081 
 should inspect and audit any fund which does not have a purpose related to the public officer and the discharge of that officer}{\b\i\fs24\insrsid12675141\charrsid6375081 '}{\b\i\fs24\insrsid12417736\charrsid6375081 s duties and functions in that office.
}{\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid12417736\charrsid6375081 Here in this case the various funds are related to the public officer of the Commander in the discharge of his duties as the head of the armed forces of Fiji.}{
\b\i\fs24\insrsid6375081  }{\b\i\fs24\insrsid12417736\charrsid6375081 The qualification which we consider must be made does not affect the outcome of this appeal.}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid12417736\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid5790586 
\par }{\fs24\insrsid13857774\charrsid6375081 38}{\fs24\insrsid5790586 . }{\fs24\insrsid12417736\charrsid6375081 In our opinion, the conclusions reached by the Court of Appeal were clearly correct and that the provision in the }{
\b\i\fs24\insrsid12417736\charrsid6375081 Audit Act}{\fs24\insrsid12417736\charrsid6375081  that }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid12417736\charrsid6375081 the }{\b\i\fs24\insrsid15414054 Auditor-General}{
\b\i\fs24\insrsid12417736\charrsid6375081  was required to audit the accounts relating to moneys received or held in trust by \'85 any public officer for purposes other than the purposes of government}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\fs24\insrsid12417736\charrsid6375081  was in conformity with and is not contrary to or inconsistent with the provisions of s}{\fs24\insrsid13857774\charrsid6375081 .}{\fs24\insrsid12417736\charrsid6375081 167 of the Constitution as referred to in s}{
\fs24\insrsid13857774\charrsid6375081 .}{\fs24\insrsid12417736\charrsid6375081 195(3) thereof.}{\fs24\insrsid12417736 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }{\fs24\insrsid5790586 39. }{\fs24\insrsid8015470\charrsid6375081 It was submitted for the Commander that the Court of Appeal had failed t}{\fs24\insrsid2974672\charrsid6375081 o consider the application of s}{\fs24\insrsid13857774\charrsid6375081 .}{
\fs24\insrsid8015470\charrsid6375081 195(3) of the Constitution in construing the }{\i\fs24\insrsid8015470\charrsid6375081 Audit Act}{\fs24\insrsid8015470\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 
This was not an argument which had been advanced in the High Court or before the Court of Appeal.}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 It can be seen as simply a revisiting of the proposition that the contested application of 
the Act to the funds in question was outside the powers which could be conferred on th}{\fs24\insrsid2974672\charrsid6375081 e }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid5065188\charrsid6375081  pursuant to s}{
\fs24\insrsid13857774\charrsid6375081 .}{\fs24\insrsid8015470\charrsid6375081 167.}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 It is convenient in dealing with this submission to have regard to the history of the }{
\b\i\fs24\insrsid8015470\charrsid6375081 Audit Act}{\i\fs24\insrsid8015470\charrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 and its interaction wit}{\fs24\insrsid5790586 h the successive Constitutions.}{\fs24\insrsid8015470\charrsid6375081 
\par }{\v\fs24\insrsid5790586 
\par }{\fs24\insrsid5790586 40. }{\fs24\insrsid8015470\charrsid6375081 The }{\b\i\fs24\insrsid8015470\charrsid6375081 Audit Act}{\fs24\insrsid8015470\charrsid6375081  began its existence as an Ordinance in 1969 which was made prior to Fiji}{
\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid8015470\charrsid6375081 s Independence.}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 With the passing of the }{\i\fs24\insrsid8015470\charrsid6375081 Fiji Independence Act 1970}{
\fs24\insrsid8015470\charrsid6375081  (UK), Her Majesty}{\fs24\insrsid12675141\charrsid6375081 '}{\fs24\insrsid8015470\charrsid6375081 s Government in the United Kingdom had no further responsibility for the government of Fiji as and from 10}{
\fs24\insrsid5790586  }{\fs24\insrsid8015470\charrsid6375081 October 1970 (s}{\fs24\insrsid5790586  }{\fs24\insrsid8015470\charrsid6375081 1(}{\fs24\insrsid5065188\charrsid6375081 1)).}{\fs24\insrsid6375081  }{\fs24\insrsid5065188\charrsid6375081 By }{
\i\fs24\insrsid5065188\charrsid6375081 Order in Council}{\fs24\insrsid5790586  of 30 }{\fs24\insrsid8015470\charrsid6375081 September, the }{\i\fs24\insrsid8015470\charrsid6375081 Fiji Independence Order 1970}{\fs24\insrsid8015470\charrsid6375081 
 came into operation on 10}{\fs24\insrsid5790586  }{\fs24\insrsid8015470\charrsid6375081 October 1970 and continued in effect the existing laws of Fiji as if they had been made in 
pursuance of the 1970 Constitution of Fiji which was set out as a Schedule to the Order.}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 The laws so continued were to be construed }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid8015470\charrsid6375081 with such modifications, adaptations, qualifications and exceptions as may be necessary to bring them into conformity with the Fiji Independence Act 1970 and this Order}{\b\i\fs24\insrsid12675141\charrsid6375081 "}
{\fs24\insrsid5065188\charrsid6375081  (s}{\fs24\insrsid13857774\charrsid6375081 .}{\fs24\insrsid5790586  }{\fs24\insrsid8015470\charrsid6375081 5(1)).}{\fs24\insrsid8015470 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }{\fs24\insrsid5790586 41. }{\fs24\insrsid2974672\charrsid6375081 Section}{\fs24\insrsid5790586  }{\fs24\insrsid8015470\charrsid6375081 126 of the 1970 Constitutio}{\fs24\insrsid1670021\charrsid6375081 n created the office of }{\fs24\insrsid15414054 
Auditor-General}{\fs24\insrsid8015470\charrsid6375081  as }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 a public office}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid8015470\charrsid6375081  (s}{
\fs24\insrsid5790586  }{\fs24\insrsid8015470\charrsid6375081 126(1)).}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 It provided, inter alia, for }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 
the public accounts of Fiji}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid8015470\charrsid6375081  to be audited}{\fs24\insrsid1670021\charrsid6375081  and reported on by the }{\fs24\insrsid15414054 Auditor-General}{
\fs24\insrsid8015470\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 The 1970 Constitution created no express power in the Parliament to legislate for further funct}{\fs24\insrsid1670021\charrsid6375081 
ions and powers for the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8015470\charrsid6375081 .}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 
It may be observed, however, that there was nothing in the Constitution to prevent the Parliament, in the exercise of its general legislative powers, from conferring addi}{\fs24\insrsid1670021\charrsid6375081 tional functions on the }{
\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid8015470\charrsid6375081  provided they were compatible with his constitutional functions conferred dire}{\fs24\insrsid1670021\charrsid6375081 ctly by s}{\fs24\insrsid9921280\charrsid6375081 .}{
\fs24\insrsid8015470\charrsid6375081 126.}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 The de}{\fs24\insrsid7098336\charrsid6375081 finition of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid7098336\charrsid6375081 
public moneys}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid8015470\charrsid6375081  in the }{\b\i\fs24\insrsid8015470\charrsid6375081 Audit Act}{\fs24\insrsid8015470\charrsid6375081 
, as continued by the 1970 Constitution, therefore required no modification, adaptation, qualification or exception to make it com}{\fs24\insrsid5790586 patible with that Constitution.}{\fs24\insrsid8015470 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }{\fs24\insrsid5790586 42. }{\fs24\insrsid8015470\charrsid6375081 The 1990 Constitution by s}{\fs24\insrsid9921280\charrsid6375081 .}{\fs24\insrsid1670021\charrsid6375081 \~}{\fs24\insrsid8015470\charrsid6375081 
8(1) also continued existing laws in effect, including the }{\b\i\fs24\insrsid8015470\charrsid6375081 Audit Act}{\i\fs24\insrsid8015470\charrsid6375081  }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 
... as if they had been made in pursuance of the}{\fs24\insrsid8015470\charrsid6375081  }{\b\i\fs24\insrsid8015470\charrsid6375081 Constitution}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid16148281\charrsid6375081  }{
\fs24\insrsid8015470\charrsid6375081 and provided that they }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 
shall be construed with such modifications, adaptations, qualifications and exceptions as may be necessary to bring them into conformity with the Constitution and this Decree}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{
\b\i\fs24\insrsid8015470\charrsid6375081 .}{\b\i\fs24\insrsid8015470\charrsid6375081 
\par }{\v\fs24\insrsid5790586 
\par }{\fs24\insrsid5790586 43. }{\fs24\insrsid16148281\charrsid6375081 The office of }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid16148281\charrsid6375081  was continued in s}{\fs24\insrsid9921280\charrsid6375081 .}{
\fs24\insrsid8015470\charrsid6375081 148 }{\fs24\insrsid16148281\charrsid6375081 which replicated the terms of s}{\fs24\insrsid9921280\charrsid6375081 .}{\fs24\insrsid8015470\charrsid6375081 126 of the 1970 Constitution.
\par }{\v\fs24\insrsid5790586 
\par }{\fs24\insrsid5790586 44. }{\fs24\insrsid8015470\charrsid6375081 The 1997 Constitution re}{\fs24\insrsid16148281\charrsid6375081 pealed the 1990 Constitution (s}{\fs24\insrsid9921280\charrsid6375081 .}{\fs24\insrsid13385621\charrsid6375081 195(1)).}{
\fs24\insrsid6375081  }{\fs24\insrsid13385621\charrsid6375081 It provided in s}{\fs24\insrsid9921280\charrsid6375081 .}{\fs24\insrsid8015470\charrsid6375081 195(2)(e) that:}{\fs24\insrsid11432093\charrsid6375081 
\par }\pard\plain \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\fs24\insrsid3610552\charrsid5790586 
\par }\pard \s47\ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5790586 {\b\i\fs24\insrsid11432093\charrsid6375081 \'93}{\b\i\fs24\insrsid8015470\charrsid6375081 All writt
en laws in force in the State (other than the laws referred to in subsection (1)) continue in force as if enacted or made under or pursuant to this Constitution and all other law in the State continues in operation.}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 
\par }\pard \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\fs24\insrsid11432093\charrsid5790586 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid5790586 45. }{\fs24\insrsid8015470\charrsid6375081 This is to be read with s}{
\fs24\insrsid9921280\charrsid6375081 .}{\fs24\insrsid8015470\charrsid6375081 195(3) which provides:}{\fs24\insrsid11432093\charrsid6375081 
\par }{\fs24\insrsid8015470\charrsid6375081 
\par }\pard\plain \s47\ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5790586 \fs28\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 
Subject to section (2), written laws referred to in paragraph (2)(e) or (f) are to be construed, on and from the commencement of this Constitution, with such modifications and qualifications as are necessary to bring them into conformity w
ith this Constitution.}{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 
\par }\pard \s47\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\fs24\insrsid11432093\charrsid5790586 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid5790586 46. }{\fs24\insrsid8015470\charrsid6375081 The }{
\b\i\fs24\insrsid8015470\charrsid6375081 Audit Act}{\fs24\insrsid8015470\charrsid6375081  was thereby continued.}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 There was no requirement for }{\fs24\insrsid8536079\charrsid6375081 i}{
\fs24\insrsid8015470\charrsid6375081 ts modification under the previous Constitution in respect of the extended definition of }{\b\i\fs24\insrsid12675141\charrsid6375081 "}{\b\i\fs24\insrsid8015470\charrsid6375081 public moneys}{
\b\i\fs24\insrsid12675141\charrsid6375081 "}{\fs24\insrsid8015470\charrsid6375081  which lies at the heart of this appeal.}{\fs24\insrsid6375081  }{\b\i\fs24\insrsid8015470\charrsid6375081 A fortiori}{\fs24\insrsid8015470\charrsid6375081 , }{
\fs24\insrsid8536079\charrsid6375081 there was }{\fs24\insrsid8015470\charrsid6375081 no requirement for }{\fs24\insrsid8536079\charrsid6375081 any such}{\fs24\insrsid8015470\charrsid6375081 
 modification under the existing Constitution given the express conferral upon Parliament of power to give additional functions and powers to the }{\fs24\insrsid15414054 Auditor-General}{\fs24\insrsid16148281\charrsid6375081  pursuant to s}{
\fs24\insrsid9921280\charrsid6375081 .}{\fs24\insrsid8015470\charrsid6375081 167(3).}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 The }{\b\i\fs24\insrsid8015470\charrsid6375081 Audit Act}{\fs24\insrsid8015470\charrsid6375081 
 falls to be construed in accordance with its tenor.}{\fs24\insrsid6375081  }{\fs24\insrsid8015470\charrsid6375081 So far as its provisions relate to the audit of funds of the kind in question in this appeal, they are not required to be modified o}{
\fs24\insrsid16148281\charrsid6375081 r qualified by application of s}{\fs24\insrsid9921280\charrsid6375081 .}{\fs24\insrsid8015470\charrsid6375081 195(3) of the Constitution.}{\fs24\insrsid11432093\charrsid6375081 
\par }{\v\fs24\insrsid5790586 
\par }{\fs24\insrsid5790586 47. }{\fs24\insrsid12417736\charrsid6375081 For these reasons, we are of the opinion that}{\fs24\insrsid13253931\charrsid6375081  the questions asked}{\fs24\insrsid12417736\charrsid6375081  }{\fs24\insrsid13253931\charrsid6375081 s}
{\fs24\insrsid12417736\charrsid6375081 hould be }{\fs24\insrsid13253931\charrsid6375081 answered as follows:}{\fs24\insrsid13641457 
\par }{\fs24\insrsid5790586\charrsid6375081 
\par }\pard\plain \s68\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid5790586 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\field\flddirty{\*\fldinst {
\b\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081   }}{\fldrslt }}{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Question 1}{\b\i\lang3081\langfe1033\langnp3081\insrsid16669198\charrsid6375081 :}{
\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 \tab }{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Is the }{\b\i\lang3081\langfe1033\langnp3081\insrsid15414054 Auditor-General}{
\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081  legally required to audit}{\b\i\lang3081\langfe1033\langnp3081\insrsid6375081  }{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 the records and the accounts}{
\b\i\lang3081\langfe1033\langnp3081\insrsid9921280\charrsid6375081  }{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 of the various funds ('the funds') maintained by the Commander of the }{
\b\i\lang3081\langfe1033\langnp3081\insrsid9921280\charrsid6375081 F}{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 und, the Canteen Fund, the Benevolent Fund, the Health and Life Scheme}{
\b\i\lang3081\langfe1033\langnp3081\insrsid9921280\charrsid6375081  }{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 and the RFMF Welfare Fund or any or more of them?}{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765 
\par }\pard \s68\ql \fi-360\li360\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid5790586 {\lang3081\langfe1033\langnp3081\insrsid5790586\charrsid5790586 
\par }\pard \s68\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Answer:\tab Yes.}{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765 
\par }{\lang3081\langfe1033\langnp3081\insrsid5790586\charrsid5790586 
\par }\pard \s68\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid5790586 {\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Question 2:}{
\b\i\lang3081\langfe1033\langnp3081\insrsid3610552\charrsid6375081 \tab }{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Is the Commander legally required to allow the }{\b\i\lang3081\langfe1033\langnp3081\insrsid15414054 
Auditor-General}{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081  a}{\b\i\lang3081\langfe1033\langnp3081\insrsid9921280\charrsid6375081 ccess}{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 
 for audit purposes to the records and accounts of the funds or any one or more}{\b\i\lang3081\langfe1033\langnp3081\insrsid9921280\charrsid6375081  }{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 of them?}{
\b\i\lang3081\langfe1033\langnp3081\insrsid12070765 
\par }\pard \s68\ql \fi-360\li360\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid5790586 {\lang3081\langfe1033\langnp3081\insrsid5790586\charrsid5790586 
\par }\pard \s68\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Answer:\tab Yes.
\par }\pard \s68\ql \fi-360\li360\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid5790586 {\b\i\lang3081\langfe1033\langnp3081\insrsid5790586 
\par }\pard \s68\ql \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid5790586 {\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Question 3:\tab 
How should the sections of the Audit Act Cap 70 relied upon in the decisions\tab of the High Court and the Court of Appeal be construed given the provisions}{\b\i\lang3081\langfe1033\langnp3081\insrsid9921280\charrsid6375081  }{
\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 of section 167(1) and (3) and section 195(2)(e) and (3) of the 1997}{\b\i\lang3081\langfe1033\langnp3081\insrsid5709494\charrsid6375081  }{
\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Constitution?}{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765 
\par }\pard \s68\ql \fi-360\li360\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid5790586 {\b\i\lang3081\langfe1033\langnp3081\insrsid5790586\charrsid6375081 
\par }\pard \s68\ql \fi-1440\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid5790586 {\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 Answer:\tab 
The provisions in issue in this case should be construed subject only to the}{\b\i\lang3081\langfe1033\langnp3081\insrsid5709494\charrsid6375081  }{\b\i\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 
qualification that the fund relates to the relevant public office.}{\lang3081\langfe1033\langnp3081\insrsid12070765\charrsid6375081 
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\fs24\insrsid13253931\charrsid6375081 
\par }\pard \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\b\fs24\ul\insrsid5709494\charrsid5790586 Orders:
\par }{\fs24\insrsid5709494\charrsid5790586 
\par }\pard \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\v\fs24\insrsid5790586 48. }{\fs24\insrsid5709494\charrsid6375081 A}{\fs24\insrsid9921280\charrsid6375081 ppeal}{\fs24\insrsid5709494\charrsid6375081 
 dismissed}{\fs24\insrsid9921280\charrsid6375081 .
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\b\ul\insrsid13641457\charrsid6375081 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\b\insrsid5709494\charrsid6375081 C}{\b\insrsid13253931\charrsid6375081 hief Justice Daniel Fatiaki}{\b\insrsid13641457\charrsid6375081 
\par }{\b\ul\insrsid13641457\charrsid6375081 Presid}{\b\ul\insrsid5709494\charrsid6375081 ent }{\b\ul\insrsid13641457\charrsid6375081 of Supreme Court
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\ul\insrsid13641457\charrsid6375081 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\b\insrsid13253931\charrsid6375081 Justice Robert French}{\b\insrsid13641457\charrsid6375081 
\par }{\b\ul\insrsid13641457\charrsid6375081 Judge of Supreme Court
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 {\b\insrsid13641457\charrsid6375081 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5790586 {\b\insrsid13253931\charrsid6375081 Justice David Malcolm}{\b\insrsid5709494\charrsid6375081 ,}{\b\insrsid13253931\charrsid6375081  AC}{
\b\insrsid13641457\charrsid6375081 
\par }{\b\ul\insrsid13641457\charrsid6375081 Judge of Supreme Court
\par }\pard\plain \s40\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15414054 \fs28\lang3081\langfe1033\langnp3081\langfenp1033 {\b\fs24\ul\insrsid11432093\charrsid6375081 
\par }{\b\fs24\ul\insrsid12070765\charrsid6375081 Solicitors:}{\b\fs24\ul\insrsid12417736\charrsid6375081 
\par }{\b\fs24\insrsid5709494\charrsid6375081 Legal }{\b\fs24\insrsid9265604\charrsid6375081 Officer \endash  Army Legal Services,}{\b\fs24\insrsid5709494\charrsid6375081  Suva for the Appellants}{\b\fs24\insrsid12070765\charrsid6375081 
\par }{\b\fs24\insrsid5709494\charrsid6375081 Cromptoms, Suva for the Respondent
\par }}