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The forensic accounting report prepared by Dr Ilimotama Cawi (PhD, CPA, ACFE), an independent forensic accountant engaged to investigate the financial affairs of the University of the South Pacific Students Association (USPSA) Federal and the USPSA Laucala Branch, paints a troubling picture of alleged financial misconduct, governance failures, abuse of office and systemic administrative breakdown within student governance structures during 2024–2025.
The investigation concluded that the combined economic loss to USPSA Federal and USPSA Laucala Branch amounted to $172,667.91, which the report attributes to a combination of financial greed, corrupt practices, abuse of office, obtaining financial advantage by deception, aiding and abetting, negligence, poor governance and mismanagement of funds.
Importantly, the report stresses that while USP itself established the student association under the University's Charter, the University is not legally liable for debts or liabilities incurred by the student organisation.
Breakdown of the Alleged Financial Losses
The forensic investigation identified five principal areas of loss:
These losses together totalled $172,667.91.
The investigation concluded that the combined economic loss to USPSA Federal and USPSA Laucala Branch amounted to $172,667.91, which the report attributes to a combination of financial greed, corrupt practices, abuse of office, obtaining financial advantage by deception, aiding and abetting, negligence, poor governance and mismanagement of funds.
Importantly, the report stresses that while USP itself established the student association under the University's Charter, the University is not legally liable for debts or liabilities incurred by the student organisation.
Breakdown of the Alleged Financial Losses
The forensic investigation identified five principal areas of loss:
- Overseas travel and forgery: $12,516
- Unpaid catering and borrowings through Navintees/Sashi: $123,614.35
- Borrowings from USPSA Service Centre: $25,912.80
- Unpaid student allowances: $1,500
- USPSA Federal Auckland travel expenses: $9,124.76
These losses together totalled $172,667.91.
Sasa Biutiviti - Central Figure Central Figure: Sasa Biutiviti
The report places the greatest responsibility on Sasa Biutiviti, who served as Finance Officer of the USPSA Laucala Branch. According to the findings, Biutiviti was allegedly involved in multiple acts of misconduct, including:
The report further states that Biutiviti admitted in writing that he had forged signatures relating to travel arrangements for a USPSA Federal Council meeting in the Cook Islands.
The report places the greatest responsibility on Sasa Biutiviti, who served as Finance Officer of the USPSA Laucala Branch. According to the findings, Biutiviti was allegedly involved in multiple acts of misconduct, including:
- forging signatures;
- obtaining financial advantage by deception;
- abuse of office;
- conflict of interest;
- failure to repay borrowed funds;
- misuse of disbursed university funds;
- negligence in performing financial duties;
- poor record-keeping and financial administration.
The report further states that Biutiviti admitted in writing that he had forged signatures relating to travel arrangements for a USPSA Federal Council meeting in the Cook Islands.
The Cook Islands "Observers" Trip and Alleged Forgery
One of the most serious findings concerns travel arrangements for three iTaukei student "observers" to attend the USPSA Federal Council meeting in the Cook Islands in November 2024.
The forensic report found that on 18 November 2024, Sasa Biutiviti allegedly forged the signatures of Dwayne Koroka, President of USPSA Laucala Branch; and Teligafou Sakaio, Vice-President of USPSA Laucala Branch.
The forged documents allegedly authorised travel costing $12,516, comprising airfare costs for Sasa Biutiviti, Asupa Balemaihawai, and Osea Kaloutani.
The report notes that the trip proposal had previously been discussed and rejected by the relevant iTaukei student council processes and therefore should not have proceeded.
One of the most serious findings concerns travel arrangements for three iTaukei student "observers" to attend the USPSA Federal Council meeting in the Cook Islands in November 2024.
The forensic report found that on 18 November 2024, Sasa Biutiviti allegedly forged the signatures of Dwayne Koroka, President of USPSA Laucala Branch; and Teligafou Sakaio, Vice-President of USPSA Laucala Branch.
The forged documents allegedly authorised travel costing $12,516, comprising airfare costs for Sasa Biutiviti, Asupa Balemaihawai, and Osea Kaloutani.
The report notes that the trip proposal had previously been discussed and rejected by the relevant iTaukei student council processes and therefore should not have proceeded.
Emosi Vakarua
The report identifies Emosi Vakarua, Secretary-General of USPSA Federal, as having approved and stamped documentation despite the absence of the required signatures from the Laucala Branch President and Vice-President.
The report further concludes that Vakarua:
The report therefore recommends both disciplinary action and police referral in relation to aspects of his conduct.
The report identifies Emosi Vakarua, Secretary-General of USPSA Federal, as having approved and stamped documentation despite the absence of the required signatures from the Laucala Branch President and Vice-President.
The report further concludes that Vakarua:
- failed to exercise due care;
- failed to ensure constitutional compliance;
- approved transactions that bypassed required approval mechanisms;
- verbally approved certain borrowings; and
- failed to act upon grievances subsequently raised.
The report therefore recommends both disciplinary action and police referral in relation to aspects of his conduct.
Lepani Naqarase
The forensic investigation also focuses heavily on Lepani Naqarase, Deputy Secretary-General of USPSA Federal.
According to the report, Naqarase:
The report further notes that similar "observer" arrangements allegedly occurred previously during a USPSA Council meeting in Vanuatu.
The forensic investigation also focuses heavily on Lepani Naqarase, Deputy Secretary-General of USPSA Federal.
According to the report, Naqarase:
- insisted that the Cook Islands proposal proceed;
- allegedly aided and abetted the approval process;
- had an undisclosed personal interest in one of the proposed observers;
- failed to declare that conflict of interest;
- utilised the category of "observers" to facilitate the participation; and
- failed to act after receiving grievances concerning the matter.
The report further notes that similar "observer" arrangements allegedly occurred previously during a USPSA Council meeting in Vanuatu.
Manasa Navara
The report identifies Manasa Navara, President of the iTaukei Students Association (ITSA), as another significant participant.
According to the findings:
The report recommends that Navara also be referred to police for criminal investigation.
The report identifies Manasa Navara, President of the iTaukei Students Association (ITSA), as another significant participant.
According to the findings:
- Navara received and distributed borrowed funds;
- participated in the approval and organisation of events financed through borrowed monies;
- insisted on the participation of the Cook Islands observers despite constitutional concerns; and
- allegedly aided and abetted actions undertaken by Sasa Biutiviti.
The report recommends that Navara also be referred to police for criminal investigation.
Osea Kaloutani and Asupa Balemaihawai
The report identifies Osea Kaloutani and Asupa Balemaihawai as two of the three beneficiaries selected to attend the Cook Islands meeting as observers.
However, the report does not make direct criminal findings against them.
Rather, they appear primarily as participants in the disputed observer travel arrangements.
The report identifies Osea Kaloutani and Asupa Balemaihawai as two of the three beneficiaries selected to attend the Cook Islands meeting as observers.
However, the report does not make direct criminal findings against them.
Rather, they appear primarily as participants in the disputed observer travel arrangements.
Navintees Borrowings and Catering Debts
The largest financial loss identified concerns debts owed to Navintees Restaurant (Sashi) amounting to $123,614.35.
This consisted of $21,000 owed by the iTaukei Students Association; and $102,614.35 owed by USPSA Laucala Branch.
The report found that borrowed funds were repeatedly used to finance student activities due to chronic cash shortages and poor financial controls.
Investigators also found discrepancies in invoicing practices, including examples where catering invoices allegedly exceeded services actually provided.
The largest financial loss identified concerns debts owed to Navintees Restaurant (Sashi) amounting to $123,614.35.
This consisted of $21,000 owed by the iTaukei Students Association; and $102,614.35 owed by USPSA Laucala Branch.
The report found that borrowed funds were repeatedly used to finance student activities due to chronic cash shortages and poor financial controls.
Investigators also found discrepancies in invoicing practices, including examples where catering invoices allegedly exceeded services actually provided.
USPSA Service Centre Borrowings
The forensic investigation found that USPSA Laucala Branch borrowed $25,912.80 from the USPSA Service Centre during 2024 and 2025.
According to the report:
Unpaid Student Allowances
The report identified unpaid student sitting allowances amounting to approximately $1,500, which investigators attributed to failures by the finance office to properly administer and repay allocated funds.
USPSA Federal Governance Failures
The forensic accountant Cawi concluded that USPSA Federal itself failed to fulfil its constitutional role as the supervisory body responsible for ensuring good governance among branch associations.
The report found:
The report also noted that an internal audit by Grant Thornton Fiji had identified approximately $56,600 in personal funds being used to finance operational activities, itself described as a breach of USPSA by-laws.
The forensic investigation found that USPSA Laucala Branch borrowed $25,912.80 from the USPSA Service Centre during 2024 and 2025.
According to the report:
- the funds were borrowed due to insufficient cash reserves;
- repayments were not made despite subsequent university disbursements; and
- financial management processes were inadequate.
Unpaid Student Allowances
The report identified unpaid student sitting allowances amounting to approximately $1,500, which investigators attributed to failures by the finance office to properly administer and repay allocated funds.
USPSA Federal Governance Failures
The forensic accountant Cawi concluded that USPSA Federal itself failed to fulfil its constitutional role as the supervisory body responsible for ensuring good governance among branch associations.
The report found:
- inadequate oversight;
- failure to investigate complaints;
- inadequate constitutional compliance monitoring;
- absence of effective internal controls;
- insufficient risk management;
- lack of proper audit processes; and
- systemic governance failures.
The report also noted that an internal audit by Grant Thornton Fiji had identified approximately $56,600 in personal funds being used to finance operational activities, itself described as a breach of USPSA by-laws.
Auckland Travel Expenditure
The investigation further found that Poonam Singh, USPSA Federal Finance Officer; and Kaushal Sen, USPSA Federal intern, incurred expenditure amounting to $9,124.76 relating to travel to Auckland for a USPSA Council meeting in 2025.
The report records these expenditures as part of the overall financial losses under investigation.
The investigation further found that Poonam Singh, USPSA Federal Finance Officer; and Kaushal Sen, USPSA Federal intern, incurred expenditure amounting to $9,124.76 relating to travel to Auckland for a USPSA Council meeting in 2025.
The report records these expenditures as part of the overall financial losses under investigation.
Key Recommendations
The forensic report makes several significant recommendations.
Criminal referrals to Fiji Police
The report recommends that the following individuals be referred to the Fiji Police Force:
Disciplinary action
The report also recommends disciplinary action against:
Financial reforms
The report further recommends:
Conclusion
The forensic report presents what is arguably one of the most serious internal governance crises to emerge within USP student governance structures. It alleges not merely accounting irregularities, but a broader pattern of forged documents, unauthorised travel approvals, conflicts of interest, misuse of funds, governance failures and alleged criminal conduct involving both branch and federal student office bearers.
Whether the findings ultimately result in criminal prosecutions or disciplinary sanctions will depend on the actions taken by the relevant authorities, but the report itself concludes that the combined failures of individuals and institutions resulted in losses exceeding $172,000 and exposed fundamental weaknesses in the governance architecture of USPSA Federal and the USPSA Laucala Branch.
The forensic report makes several significant recommendations.
Criminal referrals to Fiji Police
The report recommends that the following individuals be referred to the Fiji Police Force:
- Sasa Biutiviti for alleged abuse of office, forgery, obtaining financial advantage by deception, conflict of interest and misuse of funds;
- Emosi Vakarua for alleged corrupt practices and aiding and abetting;
- Lepani Naqarase for alleged corrupt practices and aiding and abetting; and
- Manasa Navara for alleged corrupt practices and aiding and abetting.
Disciplinary action
The report also recommends disciplinary action against:
- Emosi Vakarua;
- Lepani Naqarase; and
- Sasa Biutiviti, for negligence, failure to perform constitutional duties and breach of financial responsibilities.
Financial reforms
The report further recommends:
- settlement of outstanding Navintees debts;
- cessation of the practice of USPSA Federal overriding branch decisions;
- strengthening of governance structures;
- improved financial controls;
- improved risk management systems;
- enhanced internal auditing; and
- stronger constitutional compliance mechanisms.
Conclusion
The forensic report presents what is arguably one of the most serious internal governance crises to emerge within USP student governance structures. It alleges not merely accounting irregularities, but a broader pattern of forged documents, unauthorised travel approvals, conflicts of interest, misuse of funds, governance failures and alleged criminal conduct involving both branch and federal student office bearers.
Whether the findings ultimately result in criminal prosecutions or disciplinary sanctions will depend on the actions taken by the relevant authorities, but the report itself concludes that the combined failures of individuals and institutions resulted in losses exceeding $172,000 and exposed fundamental weaknesses in the governance architecture of USPSA Federal and the USPSA Laucala Branch.
About Dr Ilimotama Cawi
Dr Ilimotama Cawi (PhD, CPA, ACFE) is an independent forensic accountant with more than 35 years of experience in forensic accounting investigations involving both criminal and civil matters across the public and private sectors. He holds a Doctor of Philosophy in Accountancy specialising in Forensic Accounting, a Master of Forensic Accounting with Distinction, and undergraduate degrees in Accounting, Banking, Finance, Economics and Management. He is a Certified Practising Accountant (CPA Australia) and a member of the Association of Certified Fraud Examiners (ACFE), where he is recognised as a Certified Forensic Accountant Specialist. Cawi states that he has served on the boards and committees of several major organisations, including Fijian Holdings Limited and Basic Industries Limited, where his responsibilities included the preparation, scrutiny and oversight of budgets, financial affairs and financial statements. His doctoral research examined the role of forensic accounting experts in assisting courts to understand complex financial matters, including fraud, corruption and financial misconduct. In the USPSA matter, he was engaged as an independent forensic accountant to investigate the financial affairs, governance structures and alleged fraudulent activities within USPSA Federal and the USPSA Laucala Branch.
Dr Ilimotama Cawi (PhD, CPA, ACFE) is an independent forensic accountant with more than 35 years of experience in forensic accounting investigations involving both criminal and civil matters across the public and private sectors. He holds a Doctor of Philosophy in Accountancy specialising in Forensic Accounting, a Master of Forensic Accounting with Distinction, and undergraduate degrees in Accounting, Banking, Finance, Economics and Management. He is a Certified Practising Accountant (CPA Australia) and a member of the Association of Certified Fraud Examiners (ACFE), where he is recognised as a Certified Forensic Accountant Specialist. Cawi states that he has served on the boards and committees of several major organisations, including Fijian Holdings Limited and Basic Industries Limited, where his responsibilities included the preparation, scrutiny and oversight of budgets, financial affairs and financial statements. His doctoral research examined the role of forensic accounting experts in assisting courts to understand complex financial matters, including fraud, corruption and financial misconduct. In the USPSA matter, he was engaged as an independent forensic accountant to investigate the financial affairs, governance structures and alleged fraudulent activities within USPSA Federal and the USPSA Laucala Branch.
FROM PORT VILA TO THE FORENSIC REPORT: The USPSA Laucala Delegation at the 28th USPSA Council Meeting in Vanuatu
This photograph captures members of the USPSA Laucala delegation attending the 28th USPSA Council Meeting held in Port Vila, Vanuatu, in June 2024, several months before some of the same individuals would later feature prominently in the independent forensic accounting investigation into the affairs of USPSA Federal and the USPSA Laucala Branch.
Pictured from left to right are Sasa Biutiviti, Finance Officer of USPSA Laucala Branch; Ricky Pana, Postgraduate Representative; Teligafou Sakaio, Vice-President of USPSA Laucala Branch; Nofo Hakaumotu, President of the Tongan Students Association (TSA); and Manasa Navara, President of the iTaukei Students Association (ITSA).
The delegates are dressed in matching kalavata, reflecting the cultural identity and solidarity of the Laucala campus delegation participating in the regional student governance meeting.
The Vanuatu Council Meeting itself is referenced in the forensic accounting report prepared by Dr Ilimotama Cawi, although not as a subject of direct financial loss findings. Rather, the report refers to the Vanuatu meeting in the context of the use of the category of "observers", noting that a similar arrangement had allegedly been used during the Vanuatu meeting before reappearing in the controversial Cook Islands trip of November 2024.
Of the individuals pictured, Sasa Biutiviti and Manasa Navara later became central figures in the forensic investigation. The report alleges that Biutiviti, as Finance Officer, was involved in acts of forgery, abuse of office, obtaining financial advantage by deception, and mismanagement of funds, while Navara, as ITSA President, was alleged to have participated in and supported certain decisions relating to the disputed Cook Islands observer delegation and borrowings associated with ITSA activities.
The report also records that Teligafou Sakaio, as Vice-President of USPSA Laucala Branch, was one of the office bearers whose signature was allegedly forged by Biutiviti in relation to the approval documentation for the Cook Islands trip.
While the photograph captures a moment of regional student representation and camaraderie at the 28th USPSA Council Meeting in Port Vila, it has acquired additional historical significance because several of the office bearers depicted later became key participants, witnesses, or subjects in a forensic investigation that ultimately identified alleged losses of $172,667.91 arising from what the report described as financial mismanagement, governance failures, abuse of office and other irregular practices within USPSA Federal and the USPSA Laucala Branch.
Pictured from left to right are Sasa Biutiviti, Finance Officer of USPSA Laucala Branch; Ricky Pana, Postgraduate Representative; Teligafou Sakaio, Vice-President of USPSA Laucala Branch; Nofo Hakaumotu, President of the Tongan Students Association (TSA); and Manasa Navara, President of the iTaukei Students Association (ITSA).
The delegates are dressed in matching kalavata, reflecting the cultural identity and solidarity of the Laucala campus delegation participating in the regional student governance meeting.
The Vanuatu Council Meeting itself is referenced in the forensic accounting report prepared by Dr Ilimotama Cawi, although not as a subject of direct financial loss findings. Rather, the report refers to the Vanuatu meeting in the context of the use of the category of "observers", noting that a similar arrangement had allegedly been used during the Vanuatu meeting before reappearing in the controversial Cook Islands trip of November 2024.
Of the individuals pictured, Sasa Biutiviti and Manasa Navara later became central figures in the forensic investigation. The report alleges that Biutiviti, as Finance Officer, was involved in acts of forgery, abuse of office, obtaining financial advantage by deception, and mismanagement of funds, while Navara, as ITSA President, was alleged to have participated in and supported certain decisions relating to the disputed Cook Islands observer delegation and borrowings associated with ITSA activities.
The report also records that Teligafou Sakaio, as Vice-President of USPSA Laucala Branch, was one of the office bearers whose signature was allegedly forged by Biutiviti in relation to the approval documentation for the Cook Islands trip.
While the photograph captures a moment of regional student representation and camaraderie at the 28th USPSA Council Meeting in Port Vila, it has acquired additional historical significance because several of the office bearers depicted later became key participants, witnesses, or subjects in a forensic investigation that ultimately identified alleged losses of $172,667.91 arising from what the report described as financial mismanagement, governance failures, abuse of office and other irregular practices within USPSA Federal and the USPSA Laucala Branch.
