Oct 15, 2021 Last Updated 5:05 PM, Oct 7, 2021

The Minister of Finance & the Public Service

The Hon. Nigel Clarke, DPhil., MP, is Jamaica's Minister of Finance and the Public Service and is Member of Parliament for St Andrew Northwestern. ...

Financial Secretary

Ms. Darlene Morrison is currently Jamaica’s Financial Secretary. As Financial Secretary, Ms. Morrison is the technical and administrative head of the Ministry of Finance and the Pu...

State Minister in the Ministry of Finance and the Public Service

The Hon. Marsha Smith, MP was born and raised in the parish of Saint Ann. She was educated at Brown’s Town Primary School, Westwood High School, Brown’s Town Community College, the...

Public Expenditure


The Public Expenditure (PEX) Division (formerly the Budget Division) has been restructured to improve public expenditure management.  The new Division, which became functional in October 2001, manages the functions of the former Budget Division and the operational aspects of the former Financial Management Division (now the Public Expenditure and Policy Coordination Division).

In addition the functions previously undertaken by the Project Analysis and Monitoring Company (PAMCo.) have been transferred to this division with the establishment of a Projects Branch.

The operations that were transferred are banking and revenue, monitoring compliance with the Financial Administration Audit Act and the analysis of internal audit reports and financial statements.

The functions of the Divisions are:

  • Reviewing budget proposals to ensure that:
    • the requests reflect the priorities outlined in the Corporate Plans of the Ministries, Departments and Agencies (MDAs) to ensure that their draft budget proposals adhere to directives outlined in the budget call;
    • each activity/project appropriately identifies the nature of the expenditure to be undertaken.
  • Advising on the likely budget needs of MDAs in a manner which supports the efficient allocation of resources and on a basis which reflects national and sectoral priorities;
  • Prepare camera-ready documents required for the printing of:
    • Estimates of Expenditure
    • Supplementary Estimates
    • Financial Statements and Revenue Estimates
    • Other publications relating to budget, for e.g. the Budget Memorandum
  • Representing the Ministry of Finance and the Public Service at Project Review Committee, Sector Committee, and Expenditure Review Committee Meetings both in advisory and participatory roles;
  • Monitoring progress of locally and internationally funded projects in order to determine physical status, reviewing against projected physical and financial targets and recommending budgetary adjustments where appropriate;
  • Monitoring recurrent expenditure performance to determine trends/variances that impact on the budget;
  • Providing guidance to MDAs in developing cash flows with corresponding implementation plans;
  • Analysing and recommending requests for virement and additional provision (where policy direction dictates and resources for ensuing years are not being committed).
  • Liaising with the Jamaica Printing Services Ltd. for the printing of the Annual Estimates of Expenditure, the Supplementary Estimates and the Financial Statements and Revenue Estimates;
  • Analysing cash flow and implementation plans to ensure that the demand for cash coincides with states of readiness for implementation of the projects
  • Making recommendations on the quarterly/monthly cash flow requirements for both capital and recurrent budgets;
  • Representing the Ministry of Finance and Public Service at local seminars, workshops and meetings to discuss proposals having budgetary implications.


To ensure that the financial resources of the Government are allocated and used in the most efficient manner, and on a basis which reflects the Government’s priorities and accords to high standards of accountability and transparency.