Editor,
I wanted to share my deep concern regarding the 2024 Financial and Compliance Audits report and, more specifically, the recent appointment of the new Minister for Finance.
The Audit Findings Speak for Themselves.
The 2024 report is not merely a routine document—it is a formal declaration that the Government’s financial management remains in serious disarray. For the second consecutive year, the Auditor General issued a qualified audit opinion on the Government’s financial statements.
The findings are alarming:
$737 million in unverifiable assets: The Auditor General could not confirm the completeness, valuation, existence, or ownership of the Government’s property, plant, and equipment. The Government still does not maintain a complete Fixed Asset Register.
A $292 million ghost revaluation: A single line entry added this amount to asset values through an “Asset Revaluation,” but the work to support this increase was still incomplete at the time of the audit .
A $4.54 million unexplained gap: The Development Fund—which manages foreign aid—has a significant variance that remains unreconciled. This has been a qualification to the audit for two years running .
$60 million in unaccounted COVID funds: The Auditor General confirmed that no receipts or financial records could be found to explain how this money was spent.
A Question of Leadership and Judgment
What troubles me most is not just the audit findings, but the Prime Minister’s judgment in appointing the new Minister for Finance.
The current Minister for Finance has been part of the Ministry’s leadership for years. The Auditor General’s report repeatedly identifies the Ministry of Finance as the epicentre of these failures. Year after year, the Ministry’s responses have been to “note” concerns, while the same problems reappear in the next audit . The report makes it clear that the Ministry “does not have the capacity or systems in place to manage the increasing flow of funds” it is responsible for .
If the Ministry of Finance has been unable to maintain basic financial records, track assets, or reconcile accounts under its own management, what credible rationale exists for promoting someone from within that same failing system to become the Minister responsible for fixing it? This is not a question of personal character—it is a question of track record and accountability. The pattern suggests either an acceptance of the status quo or a deliberate choice to avoid scrutiny of past failures.
A Pattern That Demands Scrutiny
The Public Accounts Committee has noted that it “requires stronger legal authority to conduct investigations into possible misuse of public funds identified through Auditor General reports” . The Prime Minister’s choice of Minister for Finance does not inspire confidence that such investigations will occur.
When the same institution that produced repeated audit failures is now entrusted with leading the reform effort, we must ask: Is this a genuine attempt to fix the problem, or is there another agenda at play?
A Call for Accountability
The people of Tonga deserve a government that is competent and accountable. The 2024 Audit Report demonstrates we are a long way from that standard. I hope your publication will continue to ask the hard questions about who is appointed to key positions and whether they are truly equipped to fix the systemic failures that have plagued our public finances for years.
The public is watching. So are our development partners. And so is the next generation of Tongans, who deserve a better example of leadership than what we are seeing today.
Faka’apa’apa atu
Melino
