AGO flags MFA for unrecorded S$1.02 million in overseas visa fees

The Auditor-General’s Office (AGO) has found that the Ministry of Foreign Affairs (MFA) did not properly account for about S$1.02 million in visa fees collected overseas between 1 April 2022 and 31 March 2024.

According to AGO’s Financial Year 2024/25 report released on 9 September 2025, the shortfall stemmed from visa fees collected by Singapore’s Honorary Consuls-General and Honorary Consuls (HCGs/HCs), which were not recorded as government revenue.

Although MFA had previously permitted consuls to retain these fees to cover their own operating expenses, AGO emphasised that the monies remained public funds under the Financial Procedure Act 1966. It noted that such funds must be properly recorded to ensure transparency and accountability.

Visa fee management flagged as main concern

AGO’s audit of MFA reviewed several areas, including visa fee collection, manpower expenditure, imprests and advances, and one overseas mission.

Among these, the handling of visa fees stood out as the most significant concern.

HCGs and HCs — private individuals appointed to represent Singapore in countries without full diplomatic missions — had been directly retaining visa fees collected from applicants. These honorary representatives serve on a voluntary basis and do not receive salaries or honoraria from the Singapore government.

MFA had previously reasoned that the amounts involved were relatively small and that requiring detailed accounting might create unnecessary administrative burden. However, AGO underscored that all public money, regardless of scale, must be recorded in accordance with financial regulations.

MFA accepts recommendations, cites no net loss

In its response, MFA acknowledged the lapse and confirmed that visa fees collected by HCGs and HCs were not adequately accounted for as government revenue.

The ministry explained that these funds had been used to offset consular operating expenses, which it estimated exceeded the total visa revenue for Financial Year 2024/25.

“As the consuls incurred costs greater than the fees collected, no net public funds were lost,” MFA stated. Nonetheless, the ministry accepted AGO’s recommendation and said it would strengthen oversight and accounting practices.

MFA added that it is currently reviewing its accounting procedures for consular visa fees to ensure compliance with the Financial Procedure Act.

Legislative amendments to the Diplomatic and Consular Officers (Fees) Order 2012 are also under consideration to clarify how such funds should be managed and reported.

AGO stresses need for transparency and compliance

AGO reiterated in its report that all public monies must be treated in accordance with financial rules, even if the sums appear modest when compared to operational costs.

It warned that consistent and transparent handling of funds is essential to maintain public trust in the management of government resources.

“The requirement for compliance with financial procedures applies to all situations involving public funds,” AGO stated. “Transparent and consistent accounting helps preserve confidence in public financial management.”

The finding adds to a series of AGO observations this year calling for tighter financial controls and clearer accountability in the handling of government resources across ministries and statutory boards.