The Local Finance Committee of French Polynesia established by Article 52 of Organic Law no. 2004-192 of 27 February 2004 on the autonomous status of French Polynesia is made up of:
1° Representatives of the State:
a) The High Commissioner of the Republic in French Polynesia or his representative;
b) The Secretary General of the High Commission or his representative;
c) The Director in charge of the Public Finance Department of French Polynesia or his representative;
d) The heads of administrative subdivisions or their representatives;
e) A Director of the High Commission or his representative, appointed by the High Commissioner;
2° The President of French Polynesia or his representative, whom he appoints by decree from within the Government, and a Minister of the Government of French Polynesia or his representative, appointed by the Council of Ministers from among its members;
3° Two representatives to the Assembly of French Polynesia or their alternates;
4° Representatives of the communes:
a) Four mayors for the administrative subdivision of the Windward Islands or their alternates;
b) Two mayors for each of the administrative subdivisions of the Leeward Islands and the Tuamotu-Gambier Islands or their alternates;
c) One mayor for each of the administrative subdivisions of the Austral Islands and the Marquesas Islands or their alternate;
Mayors or deputy mayors alone may be alternates.
5° Two presidents of communes unions or their representatives, who may attend the debates in an advisory capacity.