Financial Management

The financial management system of the government is centralized in the Ministry of Finance and National Planning (MoFNP). This means that the Budget processes, Accounting processes and the Financial Reporting processes for the government as a whole are centralized in the Treasury Section of the MoFNP. Only the creation of receipts and payment vouchers are initiated at Ministries and Departments but they are delivered to the Treasury for recording and payment purposes. The principal legislation for the management of financial activities of government is Public Finance Management Act 2002; and all government departments and ministries should adhere to Treasury Instructions issued by the Minister of Finance.


Accounting and Auditing Standards

The Financial Statements of Government are prepared in accourdance with the International Accounting Standards for Public Sector (IPSAS). The TOAG conducts audits in accourdance with the International Standards of Supreme Audit Institutions (ISSAIs).




Postal Address

Tonga Office of the Auditor General
Tupou College Old Boys Building

P.O. Box 50, Maamaloa
Vaha'akolo Road


S5 Box