The Ministry of Finance, (also legally known as Treasury), has been responsible for public money, tax, revenue and expenditure reserved under Treasury Fund or any other public accounts established under Part VIII of the Constitution of the Independent of State of Samoa (click here to view Constitution and all Legislation relevant to the Ministry).

The Ministry of Finance was established under the Public Finance Management Act 2001 (PFM Act 2001) and the Ministerial and Departmental Arrangements Act 2003. With the passing of the Act the declaration of the Ministry as its central financial responsibilities and, prior to the 2003 reform, its administrative head to be known as the ‘Financial Secretary’.

The passing of the Ministerial and Departmental Arrangements Act in 2003 resulted in the reshuffle of departments and ministries arrangements and officially established the current finance portfolio/sector, led by the Minister of Finance, which includes the Ministry of Finance (formerly known as the Treasury’ Department) that is administratively led by the Chief Executive Officer (formerly known as the Financial Secretary).