The Samoa Audit Office mandate is laid out in...
• Articles 93, 97-99 of the Constitution of the Independent State of Samoa 1960
• Audit Act 2013
• Audit Regulations 1976
• Public Finance Management Act 2001
• Public Bodies (Performance and Accountability) Act 2001
• Public Bodies (Performance and Accountability) Regulations 2002
• Empowering/Enabling Legislation for Departments, Ministries, Statutory Corporations, Authorities and Public Bodies
International Authorities/Organisations:
- UN General Assembly Resolution on the Lima Declaration
- International Organisation of Supreme Audit Institutions (INTOSAI)
- Pacific Association of Supreme Audit Institutions (PASAI)