The Corporate Section took a leading role in the formulation of a detailed concept note and submitted relevant procurement policies and procedures to enable the RRRT conduct a capacity assessment, being a pre-requisite for grant recipients. After a robust consultation process, a grant of approximately FJD$250,000.00 has been approved for the Commission. The memorandum of understanding between the donor and the grant recipient is now being drawn. This funding will transform the entire information technology infrastructure of the Commission which is now obsolete. Financial Management Notes to and forming part of the Financial Statements For the period ended 31st July 2018 Reporting Entity The primary mandate of the Commission is provided under section 45 of the Fijian Constitution. Section 45 (11) states that Parliament shall ensure that adequate funding and resources are made available to the Commission, to enable it to independently and effectively exercise its powers and perform its functions and duties. Section 45 (12) further states that the Commission shall have control of its own budget and finances, as approved by Parliament. The Commission’s budget ensures the competent discharge of its constitutional mandate in ensuring that Fiji’s human rights laws are protected, promoted and preserved. Basis of Accounting In accordance with the State accounting policies, the financial statements of the Commission are prepared under cash basis of accounting. The financial statements are presented in accordance with the Financial Management Act 2004 and the Financial Management (Amendment) Act 2016. The preparation and presentation of a Statement of Assets and Liabilities is not required under the current policies. The section formulates the Commissions annual state grant submission, taking into consideration the internal and macro factors. The Commission has, since the appointment of it’s Director in 2016, been able to secure 100% of its submission from the State. Expenditure Statement Established Staff 727,962.25 Travel & Communication 63,192.32 Government Wage Earners Maintenance & Operations Purchase of Goods & Services Operating Grants & Transfers - 8,779.92 132,729.75 - Special Expenditure 317,983.52 Capital Construction - Total Operating Expenditure 1,250,647.76 Capital Purchase 9,657.26 Total Capital Expenditure 9,657.26 TOTAL EXPENDITURE 1,301,272.94 Value Added Tax 40,967.92 FIJI HUMAN RIGHTS & ANTI-DISCRIMINATION COMMISSION violations, it will also assist in the establishment of a National Reporting Mechanism and strengthen and instruct the education and advocacy initiatives that the Commission should take up on the basis of complaints received, investigations undertaken and proceedings instituted. The Commission, through the Pacific Commonwealth Equality Project funded by the UK Government submitted a proposal for donor-funding to upgrade it’s entire information technology ecosystem. ANNUAL REPORT 2018 69