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Information & Process - Akakitekiteʻanga e te Takaʻinga 

Strategies and Plans

Legislation & Regulations - Te au Ture  e te ʻAkaueʻanga

The Ministry of Finance and Economic Management Act 1995-96 establishes effective economic, fiscal, and financial management and responsibility by Government; provides accompanying accountability arrangements, together with compliance with those requirements; and required Government to produce:

  • Statement of economic policy

  • Confirmation of adherence to fiscal disciplines prescribed under the MFEM Act

  • Budget policy statements

  • Economic and fiscal forecasts and updates

  • Financial management information

  • Comprehensive annual reports

Our Partners & Stakeholders

Our Partners & Stakeholders - To Mātou au Pātana e te au Turuturu

To have an impact, MFEM needs to work effectively with a wide range of domestic and international partners and stakeholders.


The views of the key stakeholder groups inform the content of our Strategic Plan 2022-26. The individual descriptions of MFEM’s outputs detail the various stakeholder groups that engage with the various divisions of MFEM.


While the particular stakeholders vary from Division to Division, there are some common stakeholder groups, and these are summarised in the diagram.

Partners & Stakeholders.png
  • Government – the Prime Minister and Cabinet.

  • Parliament.

  • Businesses – including individual businesses paying taxes, completing statistical returns, receiving the benefits of programmes implemented by MFEM, importers, and business organisations (e.g. Chamber of Commerce).

  • Training Providers – both regional and international, that partner with MFEM to deliver training to upskill MFEM and other public sector agencies.

  • Development Partners - including international development partners and overseas ministries.

  • Households - through their various roles as residents of the Cook Islands, taxpayers, recipients of programmes implemented by MFEM, users and providers of statistical returns and civil society organisations representing the interests and perspectives of Cook Islanders.

  • Public Sector Agencies – central agencies, Government agencies and other entities across the Cook Islands public sector (44 agencies). MFEM works with public sector agencies to provide advice and implement decisions. MFEM also delivers shared services such as payroll to other public sector agencies.

Our Customers - To Mātou au Turuturu Tinamou

Every interaction counts


While other Government agencies deliver most of the Government’s public services, MFEM primarily focuses on delivering a set of internal services to other Government agencies that enable effective public services in the Cook Islands. These internal services include the delivery of accountancy and payroll shared services, internal audit, the oversight of the delivery of major Government infrastructural projects and providing due diligence on procurement as secretariat to the Tender Committee.


However, MFEM also directly delivers services to Cook Islands households and businesses within our stakeholder groups. These services are shown in the diagram below in the “Customer-facing functions” box. They include the collection of taxes and customs revenues, the collection and publication of official statistics, the provision of funding and grants and the oversight of strategic infrastructure projects.

MFEM Ecosystem 2.png
Our Customers’
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