Accounting Division

This output involves:

1.Recording of Expenditure and Revenue for the whole of the Government and providing management reports for all Line Ministries;

2.Recording and reconciliation of GOK’s Bank Accounts, Kiribati Provident Fund and Pension Contributions.

Internal Audit

The purpose of this output is to:

1. provide assistance to managers at all levels in the effective discharge of their duties by furnishing them with analysis, appraisals, recommendations and pertinent comments concerning the activities reviewed, following audit inspections;

2. assist to prevent misuse of government monies and other assets, by trying to ensure that ministries follow proper procedures.

National Economic Development Office

This output involves:

1. provision of draft policies, statements, and advice on economic and fiscal issues;
2. preparation and monitoring of development strategies, and finalisation of development proposals;

The NEDO has a key role to the formulation and implementation of the National Development Strategy which sets a policy and public expenditure framework for achieving Government’s goal of generating “... a sustained, positive real rate of economic growth per person”.

Working with line Ministries to progressively implement the strategies and policies outlined. Initial emphasis has been placed on introducing financial management reforms through:
- sharpening the focus of expenditure, emphasising outputs rather than inputs, and integrating the recurrent and capital budgets;
- bringing expenditure into line with national priorities, by appraising all budget related and other submissions on the basis of their conformity to policies and priorities as set out in the NDS; and
- improving accountability, by making it clear that Secretaries are responsible for expenditure and performance of their Ministry.

While these will be continued and deepened, they need to be supplemented by broader reforms designed to improve performance in the public enterprise sector, facilitate development of the private sector, and create a more conducive environment for foreign investment.

Kiribati Customs Service

This output includes mainly Revenue Collection, Policy Advice and Compliance. It also covers border management, enforcement activities and services to clients, including the general public and Government.

The Kiribati Customs is responsible for Revenue Collection, Enforcement of Customs Laws and Regulations and giving Policy Advice. Kiribati Customs has over the last years contributed to approximately 20% of the total Government revenue (approx. 60% of total tax revenue) and as such is very conscious of this core responsibility.

Besides revenue collection responsibilities this division is also tasked with Border Management which basically deals with ensuring safe and secure borders which shall ultimately contribute substantially to social and economic well being of the nation. In essence most (if not all) approved ports of entry in the Republic are manned by customs officers to ensure all matters pertaining to Border Management are attended to. The ports of entry includes seaports of Betio, Kiritimati, Fanning and Canton; and international airports of Bonriki, and Kiritimati.

Taxation

This output includes collection of personal, company, and hotel taxation revenue and improving of tax voluntary compliances by educating taxpayers through radio, circulating letters and outer island visit and consultation with business and employers throughout Kiribati.

National Statistics Office

Collection, compilation, analysis, publication and dissemination of statistical data.