EDITORIAL – The recent revelation that the Auditor General found no trace of Tonga’s $60 million COVID fund could constitute a violation of the constitution.
The Speaker, Lord Fakafanua, and Prime Minister Eke agreed that the auditor found no records of how the fund was spent. They also acknowledged that there appeared to be no rule requiring those responsible for the expenditures to provide receipts or maintain proper records. They stated that COVID-19 was unforeseen, and the government has learned how to prepare for future situations. The Speaker urged the government to create rules to ensure this would not be repeated, according to the Auditor’s recommendation.
Meanwhile, Deputy Prime Minister Taniela Fusimālohi argued that the former government, under Hu‘akavameiliku, had been careless. Fusimālohi told the House that systems were in place to ensure proper documentation of the funds. He accused the previous administration of failing to instruct ministries to retain receipts and maintain records.
In Tongan he said: “Na‘e failure pe kapineti ia e ‘aho ke nau warned e ngaahi potungāue ke tauhi e lekooti he oku ‘osi ha pe ia he palakalafi 49. Osi mahino pe ‘oku fe‘unga e sisitemi”.
Hu’akavameiliku and his former Cabinet ministers sought to redirect the discussions and occasionally participated in contentious exchanges with the government ministers.
Following the debates on the Auditor’s report last week, it appeared that the missing receipts issue would be swept under the carpet.
The feeble excuse that COVID-19 was unexpected does nothing to justify such reckless mismanagement—it is both pathetic and inexcusable. Transparency and accountability should have been a priority during the crisis, and they should have been established before any funds arrived for distribution.
The constitution requires receipt
The Constitution, clause 53, outlines the Minister for Finance’s responsibility to provide a report to the Legislative Assembly on behalf of the Cabinet. This report must detail all money received and spent during the current year or since the last Assembly meeting, along with the nature of these receipts and expenditures.
This is not the first time Tonga has faced criticism for mismanaging funds, which can be traced back decades. The Auditor General has warned from time to time about the government’s poor record-keeping. The World Bank has repeatedly flagged corruption and the kingdom’s poor record-keeping, imposing penalties and providing guidance—yet the government continues to ignore these warnings.
Every ministry operates with its accounting division, staffed and funded by taxpayers, to ensure transparent and responsible management of the public money it receives. Keeping accurate records isn’t a favour—it’s the absolute baseline of its duty. No reminders should be needed, and no excuses should be tolerated.
When these officials fail to meet even the most basic standards of financial accountability, only two conclusions remain: gross incompetence or deliberate negligence. Either way, such failures render them unfit for their entrusted responsibilities.
No records suggest deeper issues
When the government fails to provide records and receipts to auditors upon request, it raises serious concerns about transparency, accountability, and governance. The absence of these records suggests deeper systemic issues that undermine public trust and effective administration.
It could imply unauthorized or improper spending, meaning taxpayer money may have been diverted without proper oversight or justification. In some cases, officials may be actively hiding illegal transactions or off-the-books spending, preventing auditors from uncovering financial misconduct.
If the government and parliament refuse to investigate the missing receipts, the public will be left with one inevitable conclusion: the $60 million allocated for COVID relief was likely misappropriated or misused. Taxpayers deserve answers, and those responsible must be held accountable.
