69. Is it specified that a particular institution(s) is responsible for reviewing financial reports by elected officials?

Financial Disclosure: There are no laws requiring income and asset disclosure by appointed or elected officials. FICAC reports directly to the attorney general and is the primary body responsible for combating and prosecuting government corruption. The government adequately funded FICAC, but some observers questioned its independence and viewed some of its high-profile prosecutions as politically motivated, such as an April 2015 case against opposition parliamentarian Ratu Isoa Tikoca for failure to declare liabilities under the political parties’ decree, which requires disclosures by candidates standing for election and party officials.

Source: US Department of State, Bureau of Democracy, Human Rights and Labor, Country Reports on Human Rights Practices for 2016, Fiji, US Department of State, Washington DC, 2017 accessed at https://www.state.gov/j/drl/rls/hrrpt/humanrightsreport/index.htm#wrapper on 21 January 2018

There is no requirement for financial reporting by elected officials. However financial reports are required from applicants for registration of a political party and office holders in political parties, political party candidates and independent candidates.