Financial Crime World

Financial Instructions

Version 2014.02

Chapter 2: Roles of the Minister, Secretary, Public Officers, Planning, Budget, and Aid Coordination Department, and Treasury Department

16. Distribution of Circulars and Maintenance of Records

The Secretary shall ensure that all public servants are informed of revisions, amendments or additions to these Instructions and Circulars by distributing either the full document, or an electronic link to the document via an email to all public servants, and shall maintain a FINANCIAL CIRCULAR REGISTER.

17. Awareness and Compliance

  • All public officers shall be aware of, and comply with the content of these Instructions and Circulars.
  • Ignorance of the content of Instructions and Circulars shall not be accepted as a defence where a public officer causes any loss whatsoever to Government, or creates any error or inaccuracy in any record of any type.

18. Defence for Ignorance

However, it shall be noted that ignorance of the law is no excuse, and public officers are expected to familiarize themselves with the Instructions and Circulars.

The Minister

19. Duties and Responsibilities

The duties, roles and responsibilities of the Minister are outlined in s3 of the Act.

20. Delegation of Powers

  • The Minister may delegate through these Instruction_s, or in writing, that the exercising of powers may be carried out through the Secretary (except where any written law specifically provides otherwise).
  • However, it is expected that such delegations will be made with due consideration and care, to ensure that the responsibilities are not too broad or vague.

The Secretary

21. Support to the Minister

The Secretary shall support the Minister in the performance of the duties outlined within the Act, and in ensuring effective maintenance of Public Financial Management systems in Tuvalu according to the strategic directions provided by the Minister and Government.

22. General Management and Supervision

  • The Secretary shall be responsible for the general management and supervision of all financial operations of the Government
  • The Secretary may delegate through Circular, or in writing, any duties prescribed by these Instruction_s, or delegated by the Minister, to such public officer that the Secretary considers to be capable of undertaking such duties satisfactorily and competently.

23. Delegation of Duties

  • The Secretary shall maintain a register of all delegations issued to public officers, and shall provide copies of written delegations to the Office of the Auditor General.
  • The Secretary may arrange scheduled or surprise inspections of the vote ledgers of Votekeeper_s and Accounting Officers in any Government expenditure head or public enterprise, and may take whatever action necessary in the event of the discovery of irregularities or errors in such accounts.

24. Formulation of Financial Policies

The Secretary shall be responsible for ensuring the formulation of all financial policies, standards, and procedures within the Ministry.

25. Inspections and Investigations

  • The Secretary may arrange scheduled or surprise inspections of the vote ledgers of Votekeeper_s and Accounting Officers in any Government expenditure head or public enterprise, and may take whatever action necessary in the event of the discovery of irregularities or errors in such accounts.
  • However, it is expected that such inspections will be carried out with due notice and consideration for the officials involved.

26. Response to Auditor General’s Findings

The Secretary shall respond to findings of the Office of the Auditor General relating to the financial affairs of Government in a timely manner.

27. Delegated Treasury Officials

Where an outer island office or international Mission shall operate as Delegated Treasury Officials, the Head of Mission or Treasurer shall be charged for that office only with the responsibilities and duties of the Secretary.

Integrated Planning, Budget, and Aid Coordination Department and Treasury Department

To support the Secretary to fulfill their duties, there shall be an integrated Planning, Budget, and Aid Coordination Department, and a Treasury Department within the Ministry, which together shall coordinate the administration of financial affairs in accordance with these Instructions.