Secretary’s message

I am proud to lead the Department of Finance.  There is scarcely an area anywhere else in the public sector more central to ensuring the successful delivery of some of the Government’s biggest and most far-reaching reform agendas.

Approximately 400 staff in Head Office and 900 staff in 22 Provinces and 89 Districts serve the people of Papua New Guinea with the mission ‘To promote the efficient, effective and ethical use of public money in Papua New Guinea’.

In the past two years the Department has already achieved much.  This includes legal reforms and the increased use of technology to support effective financial management.  These milestones have been reached through the efforts of our staff which I want to acknowledge.  There remains much work to be done but we have a strong foundation and a clear direction.

Please take the opportunity to visit the News section of this website to see more about our activities.
Dr Ken Ngangan, PhD CMA CPA
Secretary for Finance


The Secretary leads an Executive Team comprising two Deputy Secretaries (DS), each representing Strategy and Operations, seven First Assistant Secretaries (FAS) and one Program Manager (PM) who represent the eight Divisions.  The Department is undergoing reform to deliver enhanced public finance management across the public sector and across the country – regular updates will be provided as changes are implemented.

Click on name to read more.

Dr Ken Ngangan

Secretary for Finance

Dr Ken Ngangan has worked in the public sector and international development for more than 20 years Papua New Guinea.  He is currently the Secretary for Finance with the Government of Papua New Guinea, responsible for public financial management reforms in the country.  Prior to joining the Department of Finance as Secretary, he was Associate Professor of Accounting at the University of Papua New Guinea. He also worked as an independent consultant on public finance management (PFM) issues in Papua New Guinea on a number of international development projects.

In 2015 Dr Ngangan led the country team that concluded the Public Expenditure and Financial Accountability (PEFA) assessment in Papua New Guinea, culminating in the public release of a detailed PFM reform blueprint, the PEFA Road Map 2015-2018.  Dr Ngangan has contributed to books and published journal articles on various academic and PFM issues, both locally and internationally. His work and research interests encompass all aspects of PFM as well as behavioural aspects of accounting.

Dr Ngangan holds a PhD in Accounting from the University of Newcastle, Australia; Master of Accounting from University of Glasgow, Scotland and Bachelor of Arts in Commerce with Honours from the University of Papua New Guinea. He is a Certified Practicing Accountant PNG and Certified Management Accountant of Australia.

Stephen Nukuitu

Deputy Secretary, Operations

Mr Stephen Nukuitu is responsible for the Financial Reporting & Compliance Division (FRCD), Financial Controls Division (FCD), Information and Communications Technology Division (ICTD) and Financial Management Improvement Program (FMIP).  Mr Nukuitu’s portfolio is responsible for providing advice relating to financial accounting and policies, management and reporting, the administration of funding to government bodies against budgets and information system and services.  As delegate of the Secretary for Finance, Mr Nukuitu has membership or Directorship of several Boards including: Central Supply & Tenders Board (CSTB) and PNG 2018 Asia Pacific Economic Corporation Tenders Board (ASTB). He also serves as alternate chair representing the Secretary in Audit Committees and is Chairperson of the Financial Framework Review Technical Working Group.

Prior to his role as Deputy Secretary-Operations, he was appointed First Assistant Secretary for Accounting Framework & Standards Division from 2010 to 2013. He has also served in the roles of Assistant Secretary (AS) and Financial Controller (FC) when he was seconded to the Departments of Health and Police. Mr. Nukuitu commenced with Department of Finance in 2000 and experienced several job rotations in various branches and divisions.

Mr Nukuitu holds a Masters in Business Administration specialising in International Business; Masters in Project Management, both from the University of Southern Queensland, Australia; Bachelor and Diploma in Commerce with the University of Papua New Guinea and professional affiliations to the Institute of Certified Management Accountant (ICMA), Australia; Australian Institute of Management (AIM), Alumni of Australia New Zealand School of Government (ANZSOG) and PNG-Australian Alumni Association (PNGAAA).

Samuel Penias

Deputy Secretary, Strategy
On Study Leave

Mr Samuel Penias is responsible for the Non Tax Revenue Division (NTRD), the Internal Audit and Compliance Division (IACD), Corporate Services Division (CSD) and Provincial and District Financial Management Division (PDFMD). Mr Penias’ portfolio is responsible for all matters relating to revenue from non-tax sources, internal audit of processes, corporate services and financial management for the Provinces and Districts.

Prior to his current role from 2005 to 2011, Mr Penias was First Assistant Secretary and Assistant Secretary in the Provincial & District Management Division where he was responsible for providing financial services to the 22 Provinces and 89 Districts.  Previously he was Provincial Treasurer, Central Province from 2002 – 2005 responsible for financial administration.  Mr Penias spent eight years from 1994 – 2002 with the Internal Revenue Commission in a variety of roles including VAT Manager Wewak (VAT), Tax Auditor (Tax Audit Branch) and Company Assessor (Company Assessing Branch). He also has three years’ experience working as a Stamp Duty Officer in the Stamp Duty Office and took up his first role as a Sales Person in a private company.

Mr Penias holds a Bachelor in Business Management, University of Papua New Guinea (UPNG) and a Diploma in Business Studies (Accounting Major), Divine Word University.

Mr Penias spent eight years from 1994 – 2002 with the Internal Revenue Commission in a variety of roles including VAT Manager Wewak (VAT), Tax Auditor (Tax Audit Branch) and Company Assessor (Company Assessing Branch). He also has three years’ experience working as a Stamp Duty Officer in the Stamp Duty Office and took up his first role as a Sales Person in a private company.

Mr Penias holds a Bachelor in Business Management, University of Papua New Guinea (UPNG) and a Diploma in Business Studies (Accounting Major), Divine Word University.

Margaret Tenakanai

First Assistant Secretary,
Non Tax Revenue Division

Ms Tenakanai is responsible for the collection of Non-Tax Revenue. She was first appointed to the role in 2010 and has managed a number of projects including installation of computerised receipting and going cashless, monitoring and compliance checks with the PNG Overseas Foreign Missions, review of Government Fees for five departments and the implementation of Land Lease Arrears Recovery Project Phase 1 in NCD as well as major reforms to align the Division with corporate plans. Ms Tenakanai is also the Treasurer for the Papua New Guinea Australian Alumni Association.

She was appointed as First Assistant Secretary Cash Management & Expenditure Division, CMECD, in 2012 where she spent two years responsible for managing and monitoring the PNG Government Cash flow before returning to the Non Tax Revenue Division.

Ms Tenakanai previously held the positions of Assistant Secretary Cash Management in 2008, Principal Accountant in 2001 and Revenue Accountant in 2000. She started her career as a Collector of Public Monies with the Cash Management and Expenditure Control Division and has worked with the Department of Finance for a total of 19 years.

Ms Tenakanai holds a Masters of Commerce (Applied Finance); graduate certificate in Governance and Public Policy, both from the University of Queensland, Australia; Bachelor of Commerce (Accountancy) and Diploma in Commerce, both from the University of Technology, Lae, Morobe Province.

Samson Metofa

First Assistant Secretary,
Financial Reporting and Compliance Division

Mr Metofa is responsible for managing the efficient processing of Government Payroll and Production of Public Accounts of the National Government. A major project currently undertaken is the Financial Framework Review. He was Chair of the Technical Working Group which produced the first Papua New Guinea country report on Public Finance Management (PFM) and its subsequent report, the PEFA Road Map, launched in 2015 by the Minister for Finance.  Mr Metofa is also a member of specialised Tender Boards, representing the Secretary, Department of Finance, in the Parliamentary Supply and Tenders Board, University of Goroka Supply and Tenders Board, National Judiciary and Support Services Supply and Tenders Board and Pharmaceutical Supply and Tenders Board.

Prior to his current position Mr Metofa was Assistant Secretary to the Frameworks Branch from 2008 – 2012. He held previous roles as Senior Accountant, Standards, Procedures and Audit and Accountant – Financial Statement and Audit, having joined the Department of Finance as a graduate after completing his Bachelor in 2001.

Mr Metofa holds a Masters in Accounting from Curtin University of Technology, Perth, Western Australia; Bachelor of Commerce from University of Papua New Guinea and Diploma in Economic Policy Analysis from National Research Institute.

Gabi Kila

First Assistant Secretary, Provincial and District Financial Management Division
On Study Leave

Mr Kila’s core responsibilities are to manage the functions of the Division and supervise and monitor the operations of 22 Provincial Treasuries (PT) and 86 District Treasuries (DT). He has also been involved in the District Treasury Rollout Program (DTRP), an intervention initiated by the Department in response to local needs. This program is responsible for the establishment of DT Offices and local staff housing and has been implemented in a total of 63 District Treasuries. Mr Kila was appointed to the role in 2006.

Mr Kila has 31 years of service in the department. In 2005 he was appointed as Assistant Secretary Southern Region, responsible for all Provincial and District Treasuries in the Southern Region.

Prior to this role Mr Kila was attached to the Provincial Liaison Division in Head Office, having transferred from the Provincial Treasury Office, Konedobu as a registration clerk.

Mr Kila graduated from the PNG Institute of Public Administration (PNGIPA) with a Certificate in Accounting and Diploma in Accounting. Recently he graduated from University of Papua New Guinea (UPNG) with a Bachelor of Public Policy.

Joe Sapa

First Assistant Secretary,
Corporate Services Division

Mr Sapa manages the corporate functions of the Department of Finance which include human resources, administration including building and asset management, departmental budget, financial training, home ownership scheme and government office rental payments. With the leadership of the Secretary and in partnership with University of Papua New Guinea, Mr Sapa established a new specialised degree ‘Bachelor of Public Finance and Accountancy’ targeting the public sector of Papua New Guinea. He has also established the ‘Association of Government Accountants & Public Finance Managers Inc’ to cater for professional development needs for public sector employees in the financial sector in Papua New Guinea.

Before Mr Sapa’s appointment to First Assistant Secretary CSD in 2010, he was Assistant Secretary with the Provincial and District Financial Management from 2007 to 2009 providing oversight to Provincial and District Treasury operations of the Momase Region of Papua New Guinea.

He has also had roles as Financial Management Trainer and had served three departmental heads as the Executive Officer. Mr Sapa has over 25 years’ experience as a public servant in the financial sector.

Mr Sapa has a Masters of Management from Monash University, Australia; Bachelor of Business & Management with Honours from the University of Papua New Guinea; Diploma in Business Studies from Port Moresby Business College and a Diploma in Public Administration from Papua New Guinea Institute of Public Administration. Mr Sapa is a member of Australian Institute of Management (AIM).

Dominic Ira

First Assistant Secretary,
Finance Control Division

Mr Ira manages the Finance Control Division which is responsible for leading the team who provide effective and timely management of cash flows to agencies; including processing of payments, receipts and reconciliation, monitoring and reporting of Consolidated Revenue Funds, remitting funds to Provinces, Districts and Statutory Authorities; ensuring all transactions comply with relevant legislative requirements. He was also instrumental in leading the implementation of the cashless system. Mr Ira has been in the role since 2013.

Prior to this Mr Ira held the position of Assistant Secretary, Payroll Accounting Branch (Accounting Frameworks and Standards Division) from 2006 to 2013.

Previously Mr Ira held a variety of financial positions including Principal Accountant, Audits & Financial Statement. He has 26 years’ experience in local level government, intergovernmental organisations and national government roles in the financial management field.

Mr Ira holds a Bachelor of Business – Accounting, from Swinburne University of Technology, Melbourne, Australia; Diploma in Public Sector Audit and Accounting, CPFPA (London) with Papua New Guinea Institute of Public Administration and a Bachelor of Business (major in Accounting) from University of Papua New Guinea. He is also a member of Certified Practicing Accountants, Papua New Guinea.

Tess Wingi

First Assistant Secretary,
Internal Audit and Compliance Division

Mr Tess Wingi manages three key areas of responsibility; Internal audit (responsible for system based audit on procedures and process), Investigation (response to formal internal complaints on staff and public monies and property), Governance & Compliance (responsible for rolling out audit committee program across the public sector). Mr Wingi was appointed to the position in 2011 and joined the Department in 2004.  He oversees key projects such as Public Sector Audit Program, Payroll Audit and Phone Against Corruption. Under the public sector audit program 42 audit committees are established in agencies and over 100 internal auditors trained. Payroll Audit has covered over 20 agencies and saved millions while multiple analysis and assessment to Phone Against Corruption has been carried out. Mr Wingi has also chaired audit committee meetings in agencies.

Mr Wingi previously held a position of Assistant Secretary for Governance & Compliance Branch in 2008 which responsible for coordinating the establishment of audit committees and internal audit units across public service.  Prior to joining the Department of Finance he was employed by PNG Internal Revenue Commission from 2000 to 2004. Mr Wingi was with IRC for 3 years and has a total of over 16 years experiences in the public service.

Mr Wingi has a Bachelor in Commerce majoring in Business Economics and a Diploma in Accounting both from University of Technology in Lae, Morobe province. He is member of the PNG Institute of Internal Auditors and ISACA PNG.

Keith Dihm

First Assistant Secretary,
Information Communication Technology Division
On Study Leave

Mr Dihm has oversight for all IT operations of the Department of Finance to provide environments that support the Alesco Payroll for Whole of Government, Integrated Financial Management System (IFMS), PGAS and limited email services for the department and selected government agencies. He has held the position of First Assistant Secretary, Information Communication Technology Division (ICTD) since 2009, with a short stint as Deputy Secretary Operations in 2011.

Prior to this appointment, Mr Dihm performed various tasks from 1997 to early 2009 with the Department in the former Public Accounts Division and then moved to the Financial Management Improvement Program (FMIP) to support the Integrated Financial Management System (IFMS) project.

Mr Dihm first entered government service as the Executive Officer to the Premier for Oro then moved into government finances as Revenue Officer followed by Provincial Finance Officer. Previously he took on the roles of Provincial Accountant and Assistant Secretary for Finance and Administration with the Central Provincial Administration at Konedobu, Port Moresby in 1991. Mr Dihm has experience working with Government entities for a total of 29 years.

Mr Dihm holds a Bachelor in Business and Management, University of Papua New Guinea and an Advanced Diploma in Accounting and Diploma in Information Technology, IEA College of Tafe, Port Moresby.

Tom Leute

Financial Management Improvement Programme

Mr. Leute is responsible for the Department’s public financial management reform projects, including the implementation of the GoPNG Integrated Financial Management System (IFMS); the Financial Framework Review (FFR), a revision of the legal framework  of public financial management; the delivery of donor funded Provincial Capacity Building Project for Provincial and District Finance Offices; and the monitoring of implementation of the Public Expenditure and Financial Accountability (PEFA) Road Map 2015-2018.  Mr. Leute is an Adviser with the Papua New Guinea Governance Facility (PGF), a program funded by Australia’s Department of Foreign Affairs and Trade.

Mr. Leute has worked in previous Finance Adviser roles with the Department of Finance, Internal Revenue Commission (IRC) and PNG Immigration and Citizenship Services Authority (ICSA) over a number of years.

In his previous career Mr. Leute was a partner with KPMG and Ernst & Young, in their respective assurance and consulting practices, specializing in banking, insurance and financial services.  He has extensive experience providing multi-disciplinary consulting services and financial management advice; including valuations, due diligences, restructuring, mergers & acquisitions, audits, taxation and statutory reporting in a broad range of industries.  After becoming self-employed as a Financial Management Consultant in 2006 he has carried out numerous short and long term consulting engagements in the private and Public Finance sector in Australia, Indonesia, Papua New Guinea and the Pacific.

Mr. Leute holds a Bachelor of Economics from the University of Sydney and is a member of the Institute of Chartered Accountants in Australia.