Cook Islands Financial Policies and Procedures Manual

It is MFEM's mission to be "a competent and professional organisation that inspires public trust in the management of the public finances of the country in pursuit of our national development aspirations".

Effectively achieving this requires collaboration across government, utilising the same policies and procedures to ensure transparency and build public trust.  This manual provides the basis for all decisions regarding financial systems and processes.

 Key principles across government, as stated in the code of conduct, are fairness, impartiality, intergrity, professionalism, political neutrality and zero tolerance to fraud.  The Cook Islands acceded to the United Nations Convention Against Corruption ('UNCAC") and is committed to promoting and strengthing anti-corruption measures and practices.  These policies and procedures are formally promulgated under Section 63 of the MFEM Act 1995-96 and must be adhered to:

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Financial Policies and Procedures Manual