This paper is designed to support fiduciary risk assessments of projects financed by the Asian Development Bank (ADB). It provides information on Fiji’s public financial management systems in the areas of funds flow, accounting, audit, and related matters that will be particularly useful to project officers who process and implement ADB-funded projects. The information in this paper may be leveraged when conducting financial management assessments of executing and implementing agencies, as well as in the design of disbursement, reporting and auditing, and other financial management arrangements. Fiji’s financial management systems have changed significantly over the years as a result of reforms implemented by the Ministry of Economy (MOE). Two earlier public financial management reforms—in the late 1980s to the early 1990s, and in 1999—brought about changes that had a significant impact on the operations of government entities and the preparation of accounting information. Reforms in the late 1980s to the early 1990s focused on improving public financial management and reporting, with the change from cash to accrual basis of accounting. In its Country Report of January 2003, the International Monetary Fund noted: The early attempts were characterized by a “big bang” approach that sought to transplant best practices from Australia and New Zealand. Such efforts stretched Fiji’s limited administrative and accounting capacities. Lack of political will also limited progress and on occasion, led to an erosion of the efficacy of predecessor arrangements.1 The 1999 reforms introduced improvements in the civil service and public enterprises, and a new Financial Management Information System (FMIS), including new financial operational guidelines. The Public Service Act 1999,2 the Public Enterprise Act 1996, and the Public Finance Management Act 1999 were passed. However, the Public Finance Management Act 1999 was suspended3 by the government that took office in May 1999.4 The coup of 2000 further disrupted the progress of the reforms. The subsequent withdrawal of the new financial operational guidelines in 2000–2001 created implementation problems for accounting and administrative officers in the public service.