Solomon Islands - Ministry of Finance and Treasury

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The Constitution

The Constitution 1978 is the set of rules by which the Solomon Island is governed.  It describes how the Parliament is composed, how Parliament works, lists the powers of the Parliament, defines how federal and state Parliaments share power, refers to the role of the High Court and many other things.

The financial provisions of the Constitution are set out in Chapter X.  The financial provisions include the management and operation of the special fund, authorization of expenditure, public debt and borrowing, imposition of taxation and the appointment of an Auditor General.

The Constitution can be located at:

Public Finance and Audit Act  (PFA Act)

The new PUBLIC FINANCIAL MANAGEMENT ACT 2013 came into force on 1 January 2014. Most of the PFA Act was repealed. The only sections that remain in force are:

        Part 1: and

        Parts Vi to Vlll

These remaining Parts will remain in force until such times as further legislation is passed to repeal these remaining Parts.

The PFA Act can be found at:

Public Financial Management Act 2013 (PMFA)

The PFMA replaces the Public Finance and Audit Act and provides for the control and management of the public finance of Solomon Islands; for the collection, issue and payment of public moneys; for the regulation of public debt; for the duties and powers of the internal audit office; for the examination of internal controls and procedures of public body; and for other purposes connected therewith and incidental thereto.