rangement of Provisions

1. Short title and commencement
2. Article 83 amended 3. Article 97 substituted 4. New Article 97A added
5. Article 98 substituted 6. Article 99 substituted 7. New Articles 99A to 99F
added
8. Saving

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2014, No. 2

AN ACT to amend the Constitution for the purposes of
strengthening the office, appointment, functions and
powers of the Controller and Auditor General, and
for related purposes. [27th
January 2014]

BE IT ENACTED by the Legislative Assembly of Samoa
in Parliament assembled as follows:

1. Short title and commencement-(1) This Act may be
cited as the Constitution Amendment Act 2014 and is to be
read with and forms part of the Constitution.
(2) This Act commences on the date of assent by the
Head of State.

2. Article 83 amended - For Article 83(h) of the
Constitution, substitute:

2 Constitution Amendment 2014, No. 2

“(h) Controller and Auditor General, and other
officers and employees of the Audit
Office specified under Article 97; or”.

3. Article 97 substituted - For Article 97 of the
Constitution, substitute:

“97. Controller and Auditor General-(1) There
shall be a Controller and Auditor General:
(a) Who shall be appointed by the Head of State,
acting on the advice of the Prime
Minister; and
(b) Whose office shall be called the Audit Office.
(2) Before advising the Head of State, the Prime
Minister shall consult the parliamentary committee
responsible for Officers of Parliament on the proposed
appointment of the Controller and Auditor General.
(3) No person shall be appointed as Controller and
Auditor General unless the person satisfies the eligibility
criteria provided by Act.
(4) A person shall not be appointed as Controller and
Auditor General if the person has previously been
appointed as Controller and Auditor General or as
Controller and Chief Auditor under this Part.
(5) Subject to Article 97A(4), the Controller and
Auditor General is an independent officer of Parliament.
(6) There are no implied functions, powers, rights,
immunities or obligations of the Controller and Auditor
General arising from the Controller and Auditor
General’s status as an independent officer of Parliament.
(7) There are no implied powers of the Legislative
Assembly arising from the Controller and Auditor
General’s status as an independent officer of Parliament
and the powers of the Legislative Assembly to act in
respect of the Controller and Auditor General are only
those provided under or by this Part or Act.
(8) Except as provided by Act, the Controller and
Auditor General is not subject to the Act regulating the
Public Service.
(9) Other terms of the appointment of the Controller
and Auditor General and the establishment and
composition and functions of the Audit Office are
provided by Act.”.

2014, No. 2 Constitution Amendment 3

4. New Article 97A added - After Article 97 of the
Constitution, add:

“97A. Responsibilities of Controller and Auditor
General-(1) The Controller and Auditor General is
responsible for auditing public assets, liabilities and
equity including public money.
(2) Without limiting clause (1), the Controller and
Auditor General shall audit the Treasury Fund, other
public funds and public accounts as may be established
by law, funds and accounts of all Ministries and other
Government and State Offices (including departments of
Ministries, and overseas missions), and funds and
accounts of other public, statutory authorities, local
authorities and other bodies as may be provided by Act.
(3) For the purpose of exercising functions under this
Part, the Controller and Auditor General has other
functions, powers, immunities and independence
provided by Act.
(4) Except as provided by Act, the Controller and
Auditor General has complete discretion in carrying out
his functions, duties and powers and is not subject to any
direction from any person as to:
(a) Whether or not to conduct a particular audit;
or
(b) The way in which the Controller and Auditor
General is to conduct a particular audit; or
(c) The priority to be given to any particular audit
or other matter.”.

5. Article 98 substituted - For Article 98 of the
Constitution substitute:

“98. Duty of Controller and Auditor General to
report to Legislative Assembly-(1) Subject to clause
(2), the Controller and Auditor General shall:
(a) Report, at least once annually and at such
other times as may be provided by Act, to
the Legislative Assembly -
(i) On the results of all audits
conducted under this Part or by Act;
and

4 Constitution Amendment 2014, No. 2

(ii) Draw attention to any
irregularities in the accounts,
transactions, processes, systems or
operations of the Treasury Fund or of
a public fund, pubic account,
Ministry, office or body audited by
the Controller and Auditor General
under Article 97A(2); and
(b) Report generally and at least once annually to
the Legislative Assembly on the
performance of his functions, duties and
powers under this Part or by Act and the
operations of the Audit Office.
(2) A report under clause (1) shall be presented by
the Speaker to the Legislative Assembly.”.

6. Article 99 substituted - For Article 99 of the
Constitution, substitute:

“99. Term of office-(1) Subject to this Part, a person
appointed as Controller and Auditor General holds office
for a term of 12 years.
(2) If the term for which a person who has been
appointed as Controller and Auditor General expires, that
person continues to hold office until a successor to that
person is appointed unless removed or suspended during
the period of expiry.”.

7. New Articles 99A to 99F added - After Article 99 of
the Constitution add:

“99A. Conditions of service-(1) The Controller and
Auditor General is entitled to salary, allowances and
other benefits provided by Act.
(2) The salary of the Controller and Auditor General
shall not be reduced during the period of office of
the Controller and Auditor General, unless as part of a
general reduction of salaries applied proportionately to
all persons whose salaries are determined by Act.
(3) The allowances and other benefits of the
Controller and Auditor General’s service are not to
be altered in any way which reduces any allowance and

2014, No. 2 Constitution Amendment 5

benefit conferred on the Controller and Auditor General
arising from the appointment.
(4) The salary, allowances and other benefits under
this Part shall be charged on the Treasury Fund.

99B. Other employment - Except as provided by
Act or authorised by resolution of the Legislative
Assembly, the Controller and Auditor General shall not:
(a) Hold any appointment in the Public Service
(including in any of the other capacities
under Article 83), other than that of
Controller and Auditor General; or
(b) Be a member of any authority or body
mentioned under Article 97A(2); or
(c) Engage in any paid employment outside the
functions of his office.

99C. Rights preserved-(1) A person who was an
officer or employee in the Public Service and who is
appointed as Controller and Auditor General is entitled
to retain all existing and accruing rights as if the service
of that person as Controller and Auditor General were a
continuation of service as an officer or employee in the
Public Service.
(2) During the term of appointment as Controller and
Auditor General, the Controller and Auditor General is
entitled to retain existing and accruing rights as if the
Controller and Auditor General had continued in service
as an officer or employee in the Public Service.
(3) If a person ceases to hold office as Controller and
Auditor General and becomes an officer in another
capacity or an employee in the Public Service, the
service of that person as Controller and Auditor General
is to be regarded as service in that other capacity or as an
employee in the Public Service for the purpose of
determining accruing rights.

99D. Absence of Controller and Auditor
General-(1) If the Controller and Auditor General is
unable to carry out his or her functions, duties and
powers under this Constitution or any other Act or law
because of illness, absence on leave or from Samoa or

6 Constitution Amendment 2014, No. 2

any other reason, the person who is appointed by an Act
as the Assistant Auditor must carry out those functions,
duties and powers.
(2) If the Assistant Auditor is unable to carry out the
functions, duties and powers of the office of the
Controller under clause (1) because of illness, absence
on leave or from Samoa or any other reason, the
Controller must in writing appoint a senior officer of the
Audit Office to carry out those functions, duties and
powers.

99E. Resignation of Controller and Auditor
General - The Controller and Auditor General may
resign from office by giving the Head of State a signed
letter of resignation.

99F. Removal from office of Controller and
Auditor General-(1) The Head of State may, acting on
the advice of the Prime Minister given pursuant to clause
(3), remove the Controller and Auditor General only in
accordance with this Article and only under any of the
grounds set out under clause (2).
(2) The Controller and Auditor General may only be
removed if he:
(a) Has been convicted of an offence involving
dishonesty punishable by imprisonment
for 12 months or more, or of an offence
under an Act involving evasion of tax;
(b) Has become bankrupt or commits an act of
bankruptcy under an Act regulating
bankruptcy;
(c) Has become, by reason of physical or mental
disability, incapable of performing the
functions of the office of Controller and
Auditor General as provided by this Part
or by Act;
(d) Has, without any lawful or reasonable
justification, failed to discharge any
function of the Controller and Auditor
General under or by this Part or by Act;

2014, No. 2 Constitution Amendment 7

(e) Has engaged in any conduct which places the
Controller and Auditor General in conflict
with the functions of the office of
Controller and Auditor General.
(3) Before advising the Head of State under clause
(1), the Prime Minister shall:
(a) Consult the parliamentary committee
responsible for Officers of Parliament on
the proposed removal of the Controller
and Auditor General; and
(b) Lay before the Legislative Assembly a full
statement of the grounds for the removal
of the Controller and Auditor General for
a resolution of the Legislative Assembly
to be passed by at least two-thirds of the
total number of Members of Parliament
(excluding any vacancy).
(4) The Controller and Auditor General is deemed to
be suspended from office from the date the Prime
Minister consults the parliamentary committee
responsible for Officers of Parliament under clause
(3)(a), until a final decision for removal is made.”.

8. Saving - From the commencement of this Act, a
person who holds the office of Controller and Chief Auditor
(other than in an acting capacity) immediately before the
commencement of this Act:
(a) continues in office as Controller and Auditor
General and is taken to have been appointed
as Controller and Auditor General under this
Part; and
(b) retains salaries, allowances, other benefits, and
any existing rights provided under the
Constitution or by Act unless changed by
Act.

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The Constitution Amendment Act 2014
is administered by the Ministry of the Prime Minister.