Role and mandate of the Audit Office
The Controller and Auditor General is appointed under the Samoa Constitution. In the Samoa Constitution and other legislation with the primary role to conduct audit on the:
• Treasury Fund
• The accounts of all Ministries and Offices of Executive Government
• The Public Accounts, Public Bodies and Local Authorities
• Other Public Funds or Accounts as may be established
Under the Constitution, the Audit Office also undertakes a number of other functions including,
• Certifying financial warrants
• Countersigning bank orders
• Certifying quarterly summaries of receipts and expenditure
• Audit of donor and loan-funded project accounts.
In the past the Audit Office has undertaken a number of special investigations and reviews of various issues. The Audit Office has also been involved in non-financial auditing through areas such as performance and environment auditing.