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Our Ministry

Our Ministry - Tō Mātou Minitirī

Ministry of Finance and Economic Management (MFEM) comprises seven Divisions, each responsible for delivering one of our seven outputs.

  1. Economic Planning Division (EPD).

  2. Treasury Management Division (TMD).

  3. Revenue Management Division (RMD.

  4. Cook Islands Statistics Office (CISO).

  5. Development Coordination Division (DCD).

  6. Major Projects and Procurement Support Division (MPPS).

  7. Office of the Financial Secretary (FinSec).


While each Division has a distinct area of expertise and operation and engages with different groups of stakeholders, all Divisions work as one organisation to deliver on our mission for Cook Islanders. MFEM’s agility comes from our communications approach and our ability to bring together diverse expertise from different Divisions to solve problems promptly.

Our Values

Our Values - Irinaki'anga mou

We're at our best when we demonstrate the Cook Islands Government's Public Service Values.

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Our Story

Our Story - To Mātou Tua Tāpapa

MFEM was created by the enactment of the Ministry of Finance and Economic Management Act (MFEM Act) 1996 at the outset of the Cook Islands Economic Reform Program. Initially, MFEM undertook four separate functions:

  • Treasury Operations concerning the fiscal and financial management of public expenditure.

  • Revenue collection (tax and customs), facilitating trade and protecting the border.

  • Collection and dissemination of statistics.

  • Planning and overall management of donor programs and project activities.


Over time, MFEM has extended its role and functions outside of our legislative mandate because the traditional public service model has not been sufficiently agile to adapt to issues and crises as they emerge.


Today, MFEM’s Divisions have the common focus of providing service and sound decision-making. MFEM’s current functions are as follows:

  • Providing fiscal and economic advice to the Government to oversee the preparation and implementation of the national budget.

  • Managing the PFM system in the Cook Islands, including scrutinising the quality of public spending and coordinating the preparation of and reporting on the Crown financial statements to Parliament.

  • Collecting tax and customs revenue, facilitating trade and protecting the border.

  • Collecting and publishing statistics.

  • Planning and managing development assistance for the Cook Islands.

  • Overseeing the management of strategic Government infrastructural projects, including domestic shipping.

  • Managing the Government payroll system.

Our Role

Our Role - Tā Mātou ʻAngaʻanga

The Ministry of Finance and Economic Management (MFEM) is a central agency in the Cook Islands Government responsible for advising the Government on financial and economic issues. MFEM provides policy advice to Government and has oversight to ensure effective governance across the public sector.


The Minister responsible for MFEM is the Honourable Mark Brown. MFEM is headed by the Financial Secretary, Garth Henderson.

Our People

Our People - Tō Tātou ‘Iti Tanga


Garth Henderson - Financial Secretary


Garth is the Financial Secretary for the Ministry of Finance and Economic Management. In this role, he is the principal financial and economic advisor to Government through MFEM's six divisions; accountable for ensuring public service excellence through the effective and efficient delivery of the Ministry's functions and government policies. 

Garth has worked in the Public Sector for almost 40 years, beginning with the Cook Islands Police Service in 1984. Prior to taking up the role of Financial Secretary in 2016, Garth led MFEM's Development Co-ordination Division (formerly known as the Aid Management Division) for almost six years. He was appointed Acting Financial Secretary in October 2010 for six months before taking up an advisory post with the Asian Development Bank in 2011.

Garth holds a BA in Management and Marine Affairs, Diploma of International Affairs and Master of Business Administration from the University of the South Pacific.

Meet the Directors

Meet the Directors - ʻAkaʻāraveiʻanga ki te au Arataki


Tristan Metcalfe

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Taggy Tangimetua


Cook Islands Statistics Office

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Elizabeth Tommy


Treasury Management Division

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Mani Mate


Development Coordination Division

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Xavier Mitchell


Revenue Management Division

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Angelia Williams


Major Projects and Procurement Support Division

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