Commentary – The former Prime Minister’s insistence that no COVID-19 funds are missing, despite the Auditor-General’s finding of no receipts or records for $60 million in expenditures, is a deeply flawed argument that raises serious concerns about transparency and accountability in governance.

At its core, this claim appears to be an attempt to deflect responsibility rather than address the glaring failure to document how taxpayer money was spent during a national crisis.
The fundamental flaw in the former PM’s argument is the logical inconsistency in asserting that no funds are missing while simultaneously failing to provide any proof of how they were used.
Without receipts, expenditure reports, or proper documentation, there is no verifiable way to confirm whether the funds were used appropriately, misallocated, or even misused.
In any accountable government, records are not optional—they are a basic requirement to ensure public funds are managed responsibly. The absence of such documentation is, in itself, a breach of public trust.
The admission by both the Speaker and the current Prime Minister that no rules required receipts or record-keeping for COVID-19 expenditures is an alarming revelation.
While they argue that the pandemic was unforeseen, this does not excuse the lack of basic financial safeguards. Emergency spending does not mean abandoning accountability—governments worldwide managed to implement COVID-19 relief while maintaining records.
The fact that Tonga’s leadership only now recognises the need for better systems, after $60 million remains unaccounted for, suggests a reactive rather than proactive approach to governance.
Deputy Prime Minister Fusimālohi’s criticism of the former government’s carelessness highlights the political tensions surrounding this issue, but it also underscores a broader systemic failure.
While blaming the previous administration may serve short-term political purposes, the real problem is the absence of enforceable financial controls that should have existed regardless of which party was in power. The heated exchanges in Parliament between former and current officials only distract from the urgent need for institutional reforms.
The Speaker’s call for new rules to prevent future lapses is a step in the right direction, but it must be followed by concrete action. The Auditor-General’s findings should prompt not just policy changes but also a thorough investigation into how such a significant sum could vanish without a trace.
The public deserves more than just promises—they deserve answers, accountability, and guarantees that this will not happen again.