rangement of Provisions

PART I
PRELIMINARY
1. Short title and commencement
2. Interpretation
3. Purpose of this Act
4. Extra-territorial application of
Act
5. Act binds Government
6. Other Acts to be read subject to
this Act
PART II
CONTROLLER AND AUDITOR
GENERAL AND AUDIT
OFFICE
7. Criteria for appointment of
Controller
8. Disqualification
9. Declaration of office by
Controller
10. Salary, allowances and other
benefits of the Controller
11. Establishment of the Audit
Office
PART III
POWERS OF THE
CONTROLLER AND AUDITOR
GENERAL
Division 1 – Powers

12. General powers
13. Ancillary powers
14. Functions or powers under
other Acts
15. Management letters
16. Appointment of persons to
audit
17. Delegation
18. Certification and return of
receipts and annual return
19. Submission, examination and
approval of claims for
payment
Division 2 - Information
20. Power to obtain information
21. Controller’s access to accounts,
information, money and
property
22. Duty to give information
overrides other duties and
rights
23. Legal professional privilege
cannot be claimed
24. Disclosure of information by
Controller
25. Confidential information
Division 3 - Surcharge
26. Power to surcharge
27. Power to recover unsatisfied
surcharge
28. Appeals against surcharge




2 Audit 2013, No. 22
PART IV
AUDIT OF ACCOUNTS
OF MINISTRIES,
PUBLIC BODIES
AND OTHERS
Division 1 - Audit of
accounts of public money
29. Audit of public assets, public
liabilities, public equity and
public money
Division 2 - Audit of public bodies,
statutory and local authorities
30. Audit of financial statements of
public bodies and related
entities
31. Audit of subsidiaries of public
bodies
32. Accountable authorities of
public bodies and audited
subsidiaries
33. Submission of financial
statements by accountable
authorities
34. Functions of related entities
35. Audit of non-controlled entities
36. Audit of statutory and local
authorities
Division 3 - Audit requests
and investigations
37. Request for audits
38. Audit for examination or
investigation
PART V
AUDIT REPORTS
39. Comments on proposed audit
report
40. Audit reports of public bodies
41. Audit reports on any
examination or investigation
42. Tabling of audit reports

PART VI
PERFORMANCE AUDITS

43. Performance audits
44. Requirements for performance
audits
45. Requirements for
environmental audits
46. Requirements for IT audits
47. Performance audit of public
bodies

PART VII
MISCELLANEOUS

48. Special power to inspect private
bank accounts
49. Exemption from liability
50. Resolution of disputes
51. Payment of public money if
receipts lost or destroyed
52. Audit fees
53. Regulations
54. General offences and penalties

PART VIII
REPEAL, AMENDMENTS,
TRANSITIONAL AND
SAVINGS

55. Repeal and consequential
amendments
56. Delegations under the
Ordinance
57. Appointments under the
Ordinance
58. Fees under the Ordinance
59. References to “Controller and
Chief Auditor” in other Acts
60. Rights of Audit Office
employees preserved
61. Transitional regulations
Schedules

__________




2013, No. 22 Audit 3


2013, No. 22

AN ACT:
(a) to provide additional matters relating to the
appointment, functions and powers of the
Controller and Auditor General under the
Constitution; and
(b) to establish the Audit Office; and
(c) to provide audits of accounts of public funds, public
money, Ministries, public bodies and other
bodies; and
(d) to provide for performance audits; and
(e) to provide for related purposes.
[15th
October 2013]

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

PART I
PRELIMINARY

1. Short title and commencement-(1) This Act may be cited as
the Audit Act 2013.
(2) This Act commences on the day the Constitution
Amendment Act (No.2) 2013 commences.

2. Interpretation-(1) In this Act, unless the context otherwise
requires:
“accountable authority” means the person referred to under
section 32;
“accounts” includes the following:
(a) books;
(b) financial records;
(c) financial reports;
(d) documents;
(e) any records kept in any form.
“Act” includes an Ordinance and the Constitution in relation to
the constitutional audit functions and powers of the
Controller and Auditor General;




4 Audit 2013, No. 22

“Audit Office” means the Audit Office specified under Article
97(1)(b) of the Constitution and established under section
11;
“audit report” means a report of any audit conducted by or on
behalf of Controller and Auditor General under the
Constitution, this Act or any other Act or law;
“audited subsidiary of a public body” means a subsidiary of a
public body of which the Controller and Auditor General is
the auditor;
“books” includes the following, however compiled, recorded or
stored:
(a) registers;
(b) other records of information;
(c) financial reports or financial records;
(d) documents in any form.
“CEO” means the chief executive officer or head of a Ministry,
public body (including its subsidiary or related entity),
statutory or local authority or body;
“Controller and Auditor General” or “Controller” means the
Controller and Auditor General appointed under Article 97
of the Constitution;
“document” includes:
(a) any paper or other material on which there is printing or
writing or on which there are marks, symbols, or
perforations having a meaning for persons qualified
to interpret them; or
(b) any disc, tape, or other article or thing from which
sounds, images, writing, or messages are capable of
being reproduced.
“empowering Act”, in respect of a public body, means an Act
which provides for the establishment, purposes, functions or
governance of the public body;
“environmental audit” means a systematic, documented and
objective periodic assessment of the organisational structure,
management system, process and equipment pertaining to,
or incidental to, any process, development or operation for
the purposes of environmental protection or environmental
impact for assessment under section 45;
“Finance and Expenditure Committee” means the parliamentary
committee responsible for Finance and Expenditure
appointed under the Standing Orders of the Parliament of
Samoa;




2013, No. 22 Audit 5

“financial records” includes:
(a) invoices, receipts, orders for the payment of money, bills
of exchange, cheques, promissory notes and
vouchers in any form; and
(b) documents of prime entry; and
(c) working papers and other documents needed to
explain -
(i) the methods by which financial statements
are made up; and
(ii) adjustments to be made in preparing
financial statements.
“financial report” means an annual financial report, a half-year
financial report or any other financial statement;
“financial year” means:
(a) twelve months ending on 30 June in any year; or
(b) any other 12 months in respect of which a public body is
required by an Act to maintain accounts.
“generally accepted accounting principles and practices” means:
(a) standards and practices approved by the International
Federation of Accountants as applied to governments
and public bodies; or
(b) if no standards or practices exist under paragraph (a),
accounting principles or practices which have the
authoritative support of the accounting profession in
Samoa or countries that maintain accounts and
records and prepare financial statements similar to
the Government and its public bodies.
“IT audit” means an information technology audit conducted
under section 46;
“Komesina o Sulufaiga (Ombudsman)” means the person
holding office as Komesina o Sulufaiga (Ombudsman) under
the Komesina o Sulufaiga (Ombudsman) Act 1988;
“local authority” means a council, board, trustee, commissioner,
or other person by whatever name designated, entrusted by
or under the authority of an Act with the administration of
the affairs of a district, village or area, with the power to
levy rates or taxes or to impose fines or penalties;
“Ministry”:
(a) means a Ministry designated under the Ministerial and
Departmental Arrangements Act 2003 or established
by any other Act; and




6 Audit 2013, No. 22

(b) includes the following -
(i) an overseas Mission of Samoa;
(ii) an office of a capacity specified under
Article 83(a) to (m) of the Constitution;
(iii) the Public Service Commission;
(iv) the Office of the Komesina o Sulufaiga
(Ombudsman);
(v) the Office of the Electoral Commissioner;
(vi) any other office established for the
purpose of the Government or Legislative
Assembly.
“non-controlled entity” means an entity which is not controlled
by a public body, but which exercises functions of a public
nature or receives public money (including a grant) or public
property or stores or is entitled to the use of public property,
public stores or other resources;
“parliamentary committee” a select committee of the Legislative
Assembly appointed under the Standing Orders of the
Parliament of Samoa;
“performance audit” includes an environmental audit or an IT
audit;
“public body” means an organisation (whether called a State-
owned enterprise or otherwise under any other Act) that is
listed in Schedule 4 of the Public Finance Management Act
2001 or is taken to be a public body under section 91 of that
Act, and includes the following:
(a) a Public Beneficial Body or a Public Trading Body, as
defined in the Public Bodies (Performance and
Accountability) Act 2001;
(b) a subsidiary of any public body;
(c) a body listed in Schedule 1 of the Public Bodies
(Performance and Accountability) Act 2001.
“public money” means money, cheque or securities of any kind
(including public securities) for the payment of money
received for or on account of, or payable to, or belonging to,
or deposited with the Government or any Ministry, or public
body or received by an accountable officer;
“public property” means any property, other than public money,
held for, or on behalf of, the Government or any Ministry or
public body;
“public securities” means securities representing the investment,
or securing the payment, of any public money;




2013, No. 22 Audit 7

“public stores” or “stores” includes books, buildings, cheque
forms, other forms, postage stamps, stationery, office
requisites, vehicles, machinery, implements, livestock, all
articles of a consumable or non-consumable nature and all
chattels and personal property in the possession, under the
control of or held on behalf of the Government, a Ministry
or public body;
“related entity”, in respect of a public body, means a person,
body or trust having the relationship mentioned in section 34
or acting in the manner mentioned in that section;
“responsible Minister” means:
(a) for a Ministry, the Minister who is assigned under
Article 35 of the Constitution to be responsible for
the Ministry and its operations and performances;
and
(b) for the Legislative Assembly, the Speaker; and
(c) for a public body, statutory or local authority, the
Minister who is assigned under Article 35 of the
Constitution to be responsible for the public body or
statutory or local authority.
“shareholding Minister” means the Minister of Finance or the
responsible Minister or, if the Minister of Finance is also the
responsible Minister, a Minister who is approved by Cabinet
to be a shareholding Minister for the purpose of the Public
Bodies (Performance and Accountability) Act 2001;
“Speaker” means the Speaker of the Legislative Assembly;
“statutory authority” means a council, board, trustee,
commissioner, or any other body, office or person by
whatever name designated established under an Act,
entrusted with the administration of any scheme, trust, fund
or other undertaking of a public nature;
“subsidiary” has the same meaning as in Schedule 1 of the
Companies Act 2001.
(2) If this Act uses a term that is defined in the Public Finance
Management Act 2001 or the Public Bodies (Performance and
Accountability) Act 2001, the term has the meaning given in that
Act, unless the contrary intention appears in this Act.

3. Purpose of this Act - The purpose of this Act is to give effect
to Part VIII of the Constitution by providing:
(a) the functions, powers, immunities and independence of
the Controller and Auditor General; and




8 Audit 2013, No. 22

(b) for the independent audit of the public sector and related
entities.

4. Extra-territorial application of Act - This Act extends to
any act, matter or thing done or occurring outside Samoa which
concerns the functions or powers of the Controller and Auditor
General under the laws of Samoa.

5. Act binds Government - This Act binds the Government.

6. Other Acts to be read subject to this Act - If there is an
inconsistency between a provision of this Act and a provision of
any other Act or law, other than the Constitution, relating to the
audit of public money or public property, the provision of that other
Act or law is to be read subject to this Act.

PART II
CONTROLLER AND AUDITOR
GENERAL AND AUDIT OFFICE

7. Criteria for appointment of Controller - For the purpose of
Article 97(3) of the Constitution, the criteria for the appointment of
the Controller and Auditor General are set out in Part 1 of Schedule
1 of this Act.

8. Disqualification-(1) A person who is a member of the
Legislative Assembly or a candidate for election as a member of the
Legislative Assembly, is disqualified from appointment to the office
of Controller and Auditor General.
(2) If a person holding the office of Controller becomes a
candidate for election as a member of the Legislative Assembly,
that person is taken to vacate the office of Controller.
(3) In this section, a person is a candidate or becomes a
candidate when the person’s nomination as a candidate for election
is accepted by the Electoral Commissioner.
(4) A person who is a director of a company is disqualified from
appointment to the office of Controller and, if a person holding that
office becomes a director, that person is taken to vacate the office of
Controller from the date of appointment as director.





2013, No. 22 Audit 9

9. Declaration of office by Controller - Before performing the
functions and exercising the powers of the Controller and Auditor
General for the first time, the Controller must make a declaration
before the Head of State in the form contained in Part 2 of Schedule
1.

10. Salary, allowances and other benefits of the Controller-
(1) Pursuant to Article 99A of the Constitution, the salary,
allowances and other benefits of the Controller, as applying from
the commencement of this Act, are as determined by the
Remuneration Tribunal under the Remuneration Tribunal Act 2003.
(2) The Controller is entitled to full salary if the Controller is
suspended under Article 99F(4) of the Constitution.

11. Establishment of the Audit Office-(1) The Audit Office
specified under Article 97(1)(b) of the Constitution is established by
this section consisting of:
(a) the Controller and Auditor General; and
(b) the Assistant Auditor; and
(c) officers and employees of the Audit Office; and
(d) any other person, including consultants and contractors,
authorised (whether by delegation or otherwise) to
exercise or perform any of the powers or functions of
the Controller.
(2) Part IV of the Public Service Act 2004 applies with
necessary modifications, to this Act, and any reference in that Part
to:
(a) Chief Executive Officer or employer is to be read as a
reference to the Controller and Auditor General;
(b) employee is to be read as reference to any person
employed or engaged under subsection (1).
(3) The Controller has sole power to employ, which includes
power to structure, appoint, manage, and fix remuneration and
salaries of the Assistant Auditor, officers, employees and other
persons of the Audit Office on terms that the Controller thinks fit.
(4) The power under subsection (3) to appoint includes the
power to transfer (within the Audit Office), promote, suspend,
discipline or dismiss officers and employees, and to vary, suspend
or terminate contracts for consultants or contractors.




10 Audit 2013, No. 22

PART III
POWERS OF THE CONTROLLER
AND AUDITOR GENERAL

Division 1 - Powers

12. General powers - In carrying out any audit under this Act
or any other Act, the Controller and Auditor General may consider:
(a) the Public Finance Management Act 2001; and
(b) the internal control and internal audit of the Ministry,
public body or audited subsidiary of a public body,
statutory authority, local authority, or any other
body; and
(c) generally accepted accounting and auditing principles
and practices; and
(d) the efficiency, effectiveness or economy of any entity
mentioned in paragraph (b) audited; and
(e) any other matter which the Controller thinks appropriate
to be considered.

13. Ancillary powers-(1) The Controller and Auditor General
has all the necessary powers that are needed for the performance of
his or her functions, including the following:
(a) power to inspect and take copies of any document, file,
bank statement or record;
(b) power to seize any document, file, record, bank
statement, or any computer or other electronic
device, recording system or database;
(c) power to enter any premises, if necessary by force, to
search for and seize anything that the Controller
believes on reasonable grounds is needed to assist
with the conduct of an audit.
(2) The Commissioner of the Samoa Police Service and the
CEO of the Ministry of Finance must render any assistance that the
Controller may request to enable an audit to be carried out or
completed.
(3) As an exception to any other Act, the Controller has the
power to require any person to answer any question which the
Controller may require that person to answer.
(4) The power of the Controller under subsection (3) is subject
only to the right of the person to refuse to answer an incriminating
question.




2013, No. 22 Audit 11

(5) If a person claims privilege before answering an
incriminating question, the answer to the incriminating question is
inadmissible in a subsequent criminal proceeding.
(6) If a person accused of an offence refuses to answer an
incriminating question, the Controller must include details of the
refusal in the audit report.
(7) In addition to subsection (6), a person required to answer a
question under this section has the rights conferred by section 22.
14. Functions or powers under other Acts-(1) A reference in
this Act to the Controller’s functions or powers includes a reference
to the functions or powers given to the Controller under other Acts.
(2) This Act extends to audits that the Controller is authorised to
conduct under other Acts and the functions and powers conferred
under this Act are in addition to the Controller’s functions and
powers given under other Acts.

15. Management letters-(1) In this section, “management
letter” means a letter seeking comment on any matter relating to
improvement of administration, risk management, strengthening
reporting procedures, or any other matter which the Controller asks
for comment in an audit report.
(2) The Controller and Auditor General may, by written notice,
require a CEO of a Ministry, public body, statutory authority or
local authority, which is audited by the Controller, to give written
responses to any management letter within 28 days of the date of
the management letter.
(3) If a person who has been served with a management letter
fails to respond to any request in the management letter, the
Controller must forward a supplementary report to the Speaker
specifying recommendations to obtain a reply to any request
contained in the management letter.
(4) A person who, without reasonable excuse, fails to respond or
give information requested in a management letter commits an
offence and is liable upon conviction to a fine not exceeding 2
penalty units or a term of imprisonment not exceeding one (1) year,
or both.

16. Appointment of persons to audit-(1) The Controller and
Auditor General may, in writing, appoint a person (other than the
Controller) mentioned in section 11(1) as a consultant, contractor or
in any other capacity to conduct the whole or a part of an audit.




12 Audit 2013, No. 22

(2) On completion of the audit, the person appointed under
subsection (1) must provide an audit report as directed by the
Controller.

17. Delegation-(1) The Controller and Auditor General may
delegate, in writing, any of the Controller’s powers or functions
under this Act or any other Act, except this power of delegation, to
an officer of the Audit Office or to another suitable person, as a
consultant, contractor or in any other capacity (“the delegate”) to
conduct the whole or a part of an audit.
(2) The delegate exercising powers or functions under any
delegation must comply with any direction of the Controller.
(3) A delegate is taken to perform the Controller’s functions and
powers under the terms of the delegation unless the contrary is
shown.
(4) Any function or power performed by a delegate is taken to
have been performed or exercised by the Controller.
(5) Any delegation made under this section is revocable at will
and no such delegation prevents the exercise of any power
delegated, by the Controller.

18. Certification and return of receipts and annual return-
(1) The Controller and Auditor General may certify the abstract,
quarterly or annual account of receipts and payments submitted to
the Controller by the CEO of the Ministry of Finance under any
Act.
(2) When the Controller has certified an abstract, quarterly
account or annual account under subsection (1), the Controller must
return it to the CEO of the Ministry of Finance.

19. Submission, examination and approval of claims for payment-(1) The Controller and Auditor General may, by notice in
writing to the CEO of the Ministry of Finance, require any claims or
class of claims specified by the Controller to be submitted by the
CEO to the Controller for examination and approval by the
Controller before payment is made.
(2) If the Controller is of the opinion that a claim submitted
under subsection (1) is in any respect not in accordance with an Act,
law, government policy or generally accepted accounting practice
or is wrongly charged to an appropriation, fund, or account,
Controller may refuse to approve the claim for payment.




2013, No. 22 Audit 13

(3) The CEO of the Ministry of Finance may apply section 50 to
determine the legality of a voucher to which a claim or class of
claims relates.
(4) A person who pays a claim required to be submitted under
subsection (1) without the approval of the Controller is taken to
have made an unauthorised payment and is liable to surcharge
under Division 3.

Division 2 - Information

20. Power to obtain information-(1) The Controller and
Auditor General may, by written notice of not less than 14 days,
require a person to do all or any of the following for the purpose of
an audit under this Act or any other Act:
(a) to give the Controller any information or explanation, in
writing or orally, that the Controller requires;
(b) to attend and give evidence before the Controller or an
authorised person;
(c) to produce to the Controller any document in possession
or under the custody or control of the person.
(2) The Controller may, by any reasonable means, verify the
correctness of the information, explanation or document referred to
in subsection (1) or of any information contained in the document
by examination, inspection, measuring or testing any article or thing
in the possession of any person in any place.
(3) The Controller may direct that:
(a) the information, explanation or answer to a question
under this section be given orally or in writing; and
(b) the information, explanation or answer to a question
under this section is true in all respects and be
verified or given on oath.
(4) The Controller or an authorised person may administer an
oath for the purposes of this Act.
(5) The Controller must, in the exercise of the powers of the
Controller under this section, observe the rules of natural justice and
procedural fairness.
(6) A person who, without reasonable excuse, fails within 14
days of receiving the direction to comply with a direction under this
section, commits an offence and is liable on conviction to a fine not
exceeding 50 penalty units or to imprisonment for a term not
exceeding two (2) years, or both.




14 Audit 2013, No. 22

(7) A person who attends or gives evidence under subsection
(1)(b) is entitled to be paid reasonable expenses as determined by
the Controller.

21. Controller’s access to accounts, information, money and
property-(1) In performing an audit, investigation or examination,
the Controller and Auditor General or an authorised person, is
entitled to full and free access to the following:
(a) all accounts, information and documents that the
Controller considers to be relevant to the audit;
(b) all accounts, information and documents relating to
public money for the purpose of verifying the
amount of that money;
(c) public property;
(d) any article or thing which the Controller reasonably
believes may have been derived from public money
or public property.
(2) In carrying out the duties or powers under this section, the
Controller or an authorised person may:
(a) take possession of, for the purpose of examination, any
property, article or thing, other than money that is in
the possession of any person; and
(b) make copies of, or take extracts from, any of the
accounts, information and documents.
(3) The Controller or an authorised person may, at all
reasonable times, enter and remain on any premises or place for the
purpose of carrying out the duties or powers under this Act.
(4) A person who hinders, obstructs or prevents the Controller
or an authorised person from entering or remaining in the premises
or place commits an offence.

22. Duty to give information overrides other duties and
rights-(1) As an exception to the provision of any other Act or law
relating to secrecy or confidentiality, a person:
(a) must comply with a requirement to give information or
an explanation, to answer a question or to produce a
document under section 20; and
(b) does not commit an offence relating to secrecy or
confidentiality under that Act for complying with
this section.




2013, No. 22 Audit 15

(2) For the purposes of this Division, a person is not excused
from the following on the ground that the information, explanation,
answer, document or record might tend to breach the duty of
privilege:
(a) giving information or an explanation;
(b) answering a question;
(c) producing a document or thing;
(d) signing a record of an interview.
(3) If a person who is required under section 20 to provide any
information or explanation, to answer a question, to produce a
document or thing or to sign a record of an interview has a
reasonable belief that complying with the requirement may tend to
incriminate the person or make the person liable to a penalty, the
person may claim privilege against self-incrimination before
complying with the requirement.
(4) If a person claims privilege under subsection (3), the
information or explanation given, the document or thing produced
or the record signed is not admissible in evidence against the person
in:
(a) a criminal proceeding; or
(b) a proceeding for the imposition of a penalty, other than a
proceeding in respect of -
(i) an offence under this Division; or
(ii) the falsity of any statement contained in
the information, explanation, document or record
or the falsity of the thing.

23. Legal professional privilege cannot be claimed - A person
requested to comply with section 20, 21 or 22 by the Controller
cannot claim legal professional privilege.

24. Disclosure of information by Controller - The Controller
and Auditor General may, when carrying out a function, duty or
power by an Act, disclose any information, as the Controller
considers appropriate after considering both of the following:
(a) the public interest;
(b) an auditor’s professional obligations concerning
confidentiality of information.

25. Confidential information-(1) This section applies to the
following persons:
(a) a delegate of the Controller;




16 Audit 2013, No. 22

(b) a recipient of the summary of an audit report under
section 41(2);
(c) the Assistant Auditor or an officer or employee of the
Audit Office;
(d) a person authorised by the Controller or under this Act;
(e) a person, contractor or consultant appointed to carry out
an audit.
(2) A person to whom this section applies who is in possession
of any confidential information must not disclose the information or
make copies of the information except for the purpose of carrying
out the functions, duties and powers the Controller and Auditor
General under this Act or any other Act or law.
(3) A person who discloses a confidential information contrary
to subsection (2) commits an offence.
(4) Subsections (2) and (3) do not apply to the following
disclosures:
(a) disclosure for the purpose of this Act or any other Act or
law;
(b) disclosure for the purpose of a proceeding under this Act
or any other Act or law;
(c) disclosure to the Legislative Assembly, the Finance and
Expenditure Committee or any other parliamentary
committee.
Division 3 - Surcharge
26. Power to surcharge-(1) If the Controller and Auditor
General is satisfied with any ground under subsection (2) that:
(a) there has been a deficiency or loss in any account or
transaction; or
(b) public money, stores or property has not been fully and
properly accounted,
the Controller must issue a notice to the person who appears to be in
default or responsible to show cause as to why the person should
not be surcharged, including the grounds and proposed amount for
surcharge and the time (at least 14 days) within which the person is
required to make a response to the notice.
(2) The grounds for the purpose of subsection (1) are:
(a) any accounting officer or other person has wilfully or
negligently failed to collect, receive, or account for
any money; or




2013, No. 22 Audit 17

(b) any money has been applied and charged to any service
or purpose for which it was not legally available and
applicable; or
(c) any payment has been made without proper authority or
for which there is no required voucher or in respect
of which any voucher may be incorrect; or
(d) there has been any deficiency or loss of money or stores,
or expenditure of money or damage to stores, or
expenditure for the replacement or repair of stores,
caused through the fraud, mistake, default,
negligence, or error of, or improper or unauthorised
use by, any person; or
(e) any material error has been committed; or
(f) any of the provisions of this Act or any other Act relating
to public money, public property, public securities or
public stores have not been complied with.
(3) If the amount of a deficiency or loss cannot be accurately
determined, the Controller may make an estimate of the deficiency
or loss, and that estimate is for all purposes taken to be correct.
(4) If the Controller receives or does not receive a response to a
notice under subsection (1), the Controller may impose a surcharge
for all or part of the amount concerned.
(5) The Controller must notify:
(a) the person surcharged in writing of the time within
which the surcharge must be satisfied; or
(b) any surcharge unsatisfied within the time so allowed to
the responsible Minister who may, in any court of
competent jurisdiction, recover from the person
surcharged the amount of the surcharge as a debt due
to the Government.
(6) The Controller may revoke a surcharge made under this
section if it has been imposed in error.
(7) The Government may recover from a person the whole or
any part of the amount of the deficiency or loss as a debt due to the
Government, even if surcharge proceedings under this section are
not pursued.
(8) If a person having possession or control of public money,
property, securities or stores applies, causes or permits it wholly or
in part to be applied, otherwise than for public services, or commits
an offence relating to public money, property, securities or stores,
the Controller must refer the matter to the Attorney-General to
prosecute or take out legal proceedings against the person.




18 Audit 2013, No. 22

27. Power to recover unsatisfied surcharge-(1) The Minister
responsible for Finance must, on receiving the Controller’s report of
an unsatisfied surcharge, direct the CEO of the Ministry of Finance to
take steps to recover the amount.
(2) If an amount is payable by the Government to, or is claimed from
the Government by the person surcharged, that amount is not to be paid
until the surcharge is satisfied and the amount of the surcharge is
recoverable from that person as a debt due to the Government.
(3) For the purposes of this section, not more than one-fifth of the
net salary for any pay period of the person surcharged is to be withheld
until the surcharge has been satisfied.
(4) All money recovered under this section must be paid into the
account in respect of which the deficiency or loss was found.

28. Appeals against surcharge-(1) A person who is surcharged
may, within 30 days from the date of the surcharge, appeal to the
responsible Minister.
(2) The responsible Minister may, after making any investigation that
the Minister considers equitable, consider the appeal and make an order,
confirming the surcharge or directing that the amount of the surcharge
be remitted either wholly or in part.
(3) The effect of an order under subsection (2) is that the amount
of the surcharge which has not been remitted becomes a debt due and
payable and subject to sections 26 and 27.
(4) Before or after making an order under subsection (2), the
responsible Minister may, in writing, appoint a person to hear the
appeal and report to the Minister, if the Minister is of the opinion that
the appeal should be heard by a person.
(5) At the investigation, the person surcharged may be represented
by a barrister, solicitor or authorised agent.
(6) A person appointed under subsection (4):
(a) may summon and examine on oath (and to administer oath)
any witness whose evidence may be considered
necessary or material to the appeal; and
(b) after hearing the appeal, must prepare and send a written
report setting out his or her findings and opinions to
the responsible Minister, including copies of all
evidence received in the appeal.
(7) When the responsible Minister receives a report under
subsection (6)(b), the responsible Minister must consider the report and
make a decision under subsection (2), and notify the appellant.




2013, No. 22 Audit 19

PART IV
AUDIT OF ACCOUNTS OF MINISTRIES,
PUBLIC BODIES AND OTHERS
Division 1 - Audit of
accounts of public money
29. Audit of public assets, public liabilities, public equity
and public money - The Controller and Auditor General must carry
out the audit of public assets, public liabilities, public equity and
public money under Article 97A of the Constitution.

Division 2 - Audit of public bodies,
statutory and local authorities

30. Audit of financial statements of public bodies and
related entities-(1) The Controller and Auditor General must audit
the financial statements and any other information submitted by:
(a) a public body, an audited subsidiary of a public body or
related entity; or
(b) any other person or body receiving public money
(including a grant) or public property or entitled to
the use of public resources.
(2) In any particular financial year, the Controller may, subject
to any conditions that the Controller may determine, dispense with
all or any part of the audit of the following if the Controller
considers that it is appropriate in the circumstances:
(a) a body, entity or person referred to in subsection (1);
(b) public bodies included in a category or class of public
bodies specified by the Controller.
(3) The Controller must consult with the Prime Minister before
exercising the power conferred by subsection (2).
(4) As an exception to subsection (2), the Controller may still
carry out his or her functions and powers to audit a public body,
person, entity or body dispensed with under subsection (2).
31. Audit of subsidiaries of public bodies-(1) The accountable
authority responsible for the operations of a public body must
advise the Controller and Auditor General in writing of all
subsidiaries of the public body before the end of the relevant
financial year.
(2) The Controller is the auditor of a subsidiary of a public body
unless the Controller determines otherwise.




20 Audit 2013, No. 22

(3) The Controller may accept appointment under the
Companies Act 2001 as the auditor of a subsidiary of a public body
incorporated under that Act.
(4) For the purposes of performing an audit of a subsidiary of a
public body, the functions and powers of the Controller are in
addition to the audit functions and powers under the Companies Act
2001 or any other Act.

32. Accountable authorities of public bodies and audited
subsidiaries-(1) A public body or an audited subsidiary of a public
body must have an accountable authority under this section.
(2) The CEO of a public body is the accountable authority of the
public body.
(3) The head of an audited subsidiary of a public body is the
accountable authority of the audited subsidiary.

33. Submission of financial statements by accountable
authorities-(1) An accountable authority must forward to the
Controller and Auditor General a copy of its financial statements
for that financial year within 60 days from the end of each financial
year.
(2) The Controller must determine if the copy of the financial
statements forwarded by the accountable authority under subsection
(1) is complete in all material respects and prepared in accordance
with generally accepted accounting principles and practices.
(3) If:
(a) an accountable authority fails to comply with subsection
(1); or
(b) the Controller determines that copy of the financial
statements required in subsection (2) is incomplete in
any material respect and is not prepared under
generally accepted accounting principles and
practices,
the Controller may require the accountable authority to provide an
explanation for the failure to provide a complete and acceptable copy
of its financial statements within the 60 days specified in subsection
(1) and may specify a new date for delivery of the financial statements
in compliance with this section.
(4) If, before the commencement of this Act, a public body has
not been required under any Act to forward financial statements to
the Controller after the end of a financial year, the public body must
comply with this section after the commencement of this Act.




2013, No. 22 Audit 21

34. Functions of related entities - The accountable authority of
a public body must give written notice to the Controller and Auditor
General if the public body performs any of its functions in one (1)
or more of the following:
(a) in partnership or jointly with another person or body;
(b) by employing the services of another person or body;
(c) by means of a trust.

35. Audit of non-controlled entities - The Controller and
Auditor General may audit the financial statements of a non-
controlled entity.

36. Audit of statutory and local authorities-(1) The Controller
and Auditor General:
(a) is to be the auditor of all statutory or local authorities, in
respect of their money, property, accounts, stores,
and persons dealing with those authorities; and
(b) has the same duties and powers with statutory and local
authorities and other bodies as the Controller has in
respect of public money, public property and public
stores.
(2) This Act, so far as it is applicable and with any necessary
modifications, applies accordingly as if the money, property and
stores of the local authority, statutory authority or other bodies were
public money, public property or public stores.

Division 3 - Audit requests and investigations

37. Request for audits-(1) Without affecting the powers and
functions of the Controller to carry out audits under this Act or any
other Act, the Controller and Auditor General may conduct an audit
under this Act that is requested in writing by any of the following:
(a) the Prime Minister;
(b) a Minister;
(c) the CEO of the Ministry of Finance;
(d) the Finance and Expenditure Committee or any other
parliamentary committee;
(e) the Komesina o Sulufaiga (Ombudsman).
(2) The Controller may enter into an agreement and provide
audit services requested by any other person at a fee to be agreed by
the Controller.




22 Audit 2013, No. 22

38. Audit for examination or investigation - The Controller
and Auditor General may conduct an audit of any Ministry, public
body, related entity of a public body, subsidiary of a public body,
non-controlled entity or any entity exercising a function of a public
nature or which is entirely or partly funded from public money, for
the purpose of examining or investigating any matter related to
public money, public property, or public stores.

PART V
AUDIT REPORTS

39. Comments on proposed audit report-(1) The Controller
and Auditor General may give a copy or extract of a proposed audit
report for comment by one (1) or more of the following who, in the
Controller’s opinion, has a special interest in the audit:
(a) the CEO of a Ministry, public body, statutory or local
authority;
(b) the head of a non-controlled entity, audited subsidiary of
a public body or related entity;
(c) the head of any other body.
(2) The recipient of a proposed audit report given under
subsection (1) must give written comments to the Controller within
28 days of receiving the proposed audit report or extract; and the
Controller may consider those comments before finalising the final
audit report.
(3) The Controller may include in the final audit report any
written comments received under subsection (2).

40. Audit reports of public bodies-(1) The Controller and
Auditor General must, in each year, prepare and submit to the
Speaker an audit report of any audit of public bodies, related
entities or audited subsidiaries of public bodies conducted under
this Act or any Act or law.
(2) The Controller may include in the audit report under
subsection (1):
(a) a list of public bodies, related entities or subsidiaries of
public bodies that are not audited by the Controller
for that particular year; and
(b) any deficiency or function that is not properly performed
under generally accepted accounting principles and
practices which the Controller considers to be
significant; and




2013, No. 22 Audit 23

(c) any significant change in the Controller’s auditing
approach from the previous year’s audit.
(3) The Controller must:
(a) notify the Prime Minister and the relevant Minister
responsible of the contents of the audit report; and
(b) invite the, public body, related entity or subsidiary,
statutory or local authority or other body to whom
the audit report relates to make submissions or
comments on the content of the audit report before a
specified date; and
(c) within sixty days from the date to be specified in
paragraph (b), forward the audit report with any
comment received to the Speaker who must present
it to the Legislative Assembly under section 42.

41. Audit reports on any examination or investigation-(1)
The Controller and Auditor General may:
(a) prepare an audit report on any examination or
investigation under section 38; and
(b) submit the audit report to the Speaker who must present
it to the Legislative Assembly under section 42.
(2) Before submitting an audit report to the Speaker, the
Controller must:
(a) provide a summary of the audit report to the Prime
Minister, accountable authority or related entity of a
public body, and any other person who in the
Controller’s opinion has a special interest in the
audit report; and
(b) invite the Ministry, public body, related entity or
subsidiary, statutory or local authority or other body
to whom the report is provided to make submissions
or comments on the content of the summary of the
report before a specified date.
(3) The Controller may include in an audit report prepared
under subsection (1) any submissions or comments made under
subsection (2).

42. Tabling of audit reports-(1) Upon receipt of an audit, the
Speaker must present the audit report to the Legislative Assembly
under its Standing Orders.
(2) An audit report:
(a) is a confidential document; and




24 Audit 2013, No. 22

(b) becomes a public document on the date it is tabled in the
Legislative Assembly pursuant to its Standing
Orders.
(3) A person who discloses to another person an audit report or
part of the audit report of the Controller before it becomes a public
document commits an offence.
(4) Subsection (3) does not apply to disclosure of the audit
report authorised under this Act or any other Act or law.

PART VI
PERFORMANCE AUDITS

43. Performance audits-(1) The Controller and Auditor
General may conduct a performance audit, environmental audit or
IT audit in respect of any of the following entities:
(a) a Ministry;
(b) a public body or subsidiary of a public body;
(c) a statutory or local authority;
(d) a non-controlled entity.
(2) Subject to subsection (1) and section 47(2), the following
persons may request the Controller to conduct a performance audit
under this Part:
(a) the Prime Minister;
(b) a Minister;
(c) the CEO of the Ministry of Finance;
(d) the Finance and Expenditure Committee or any other
parliamentary committee;
(e) the Komesina o Sulufaiga (Ombudsman).

44. Requirements for performance audits - A performance
audit may take the form of an enquiry by the Controller and Auditor
General:
(a) as to systems, procedures and methodologies that ensure
accountability and allow the relevant entity to
operate with due regard to economy, efficiency and
effectiveness; or
(b) into potential incidents of fraud, abuse, waste, corruption
or breaches of administrative policies and rules; or (c) as to the circumstances and performance of a Ministry and
must include an enquiry as to the Ministry’s
compliance with relevant policy and legislative
requirements; or




2013, No. 22 Audit 25

(d) as to the circumstances and performance of a public body and must include an enquiry as to the public body’s
compliance by any person, director, board of directors,
or public body, with policy and legislative
requirements under the Public Bodies (Performance
and Accountability) Act 2001, the Companies Act
2001 or any empowering Act.

45. Requirements for environmental audits-(1) In conducting
an environmental audit, the Controller and Auditor General may:
(a) determine whether there is adequate management control
or practices which may have an impact on
environmental protection; or
(b) assess whether there is compliance with any Act relating
to environmental protection and with any
environmental condition attached to a licence, permit
or other authority granted or issued in connection
with the relevant process, development or operation;
or
(c) assess whether there are in place adequate measures to
minimise the impact of the process, development or
operation on the environment.
(2) In conducting an environmental audit, the Controller may
take into account the following:
(a) any environmental issue relating to any activity reviewed
or examined under subsection (1);
(b) any appropriate principle of ecologically sustainable
development.

46. Requirements for IT audits - In conducting an IT audit,
the Controller and Auditor General may:
(a) ascertain whether there is proper infrastructure for the
operation of an appropriate information technology;
or
(b) determine the accuracy of any control of information
technology and its infrastructure; or
(c) review and ensure that an information technology system
is independent and it reports proper accountability
and transparency in the information that it contains
and how controls of the information technology
system are used; or




26 Audit 2013, No. 22

(d) ensure that proper risk management of the information
technology system and its infrastructure is in place to
reduce any risk, exposure, error or fraud in the
financial systems; or
(e) ensure that the information technology system and its
infrastructure have adequate control and provision of
ongoing operations for financial systems.

47. Performance audit of public bodies-(1) The Controller and
Auditor General may conduct a performance audit on a public body
under this Part even if the empowering Act does not provide the
power to conduct performance audits.
(2) A shareholding Minister or the CEO of the Ministry of
Finance may, in writing, request the Controller to conduct a
performance audit of a public body.
(3) On receiving a request under subsection (2), the Controller
may conduct a performance audit.
(4) A performance audit may include an enquiry by the
Controller as to the circumstances and performance of a public
body under a performance audit under subsection (3) and section
44.
(5) On completion of a performance audit, the Controller must
forward an audit report to the shareholding Minister, the CEO of the
Ministry of Finance and the Speaker.
(6) When the Speaker receives the audit report under subsection
(5), the Speaker must present the audit report to the Legislative
Assembly under section 42.

PART VII
MISCELLANEOUS

48. Special power to inspect private bank accounts-(1) The
Controller and Auditor General may inspect or examine the account
of a private person in a bank if the Controller has reason to believe
that public money which is the property of the Government, or of
any public body, statutory or local authority, whose accounts the
Controller is required by law to audit, have been fraudulently or
wrongfully paid into the private account of the person.
(2) Subject to subsection (3), a bank must, if directed in writing
by the Controller, send to the Controller a statement of account
regarding public money that the Controller may require.




2013, No. 22 Audit 27

(3) Subject to subsection (4) and without limiting section 7 of
the Banking Ordinance 1960, if a statement of account required
under subsection (2) also contains an account of private money, the
bank must inform the Controller and provide the Controller with a
copy only of the part or parts of the statement relating to public
money.
(4) If a bank refuses to comply with subsection (3), the
Controller:
(a) may only exercise the power under subsection (2)
pursuant to a warrant issued by a Judge of the
Supreme Court; and
(b) if the Controller is concerned that suspicious money will
be withdrawn from the bank account to which the
statement of account is required before a warrant is
issued, may order the bank to freeze the bank
account for no more than one (1) month.
(5) A bank that does not comply with subsection (4)(b) commits
an offence and is liable upon conviction to a fine not exceeding 100
penalty units.
(6) A statement of account must show any particulars of the
account concerned that the Controller directs.

49. Exemptions from liability - The Controller and Auditor
General, the Assistant Auditor and any officer or employee of the
Audit Office, or any other person acting on behalf of, or with the
authority of the Controller, is not liable for anything done or
omitted to be done, or purported to have been done or omitted in
good faith in carrying out the functions, duties and powers under
this Act or any other Act.

50. Resolution of disputes-(1) If any difference of opinion
arises between the Controller and Auditor General and the Ministry
of Finance or any other Ministry as to the vote, appropriation, fund,
account, or other authority to which any expenditure ought to be
charged, or as to the proper head of revenue, fund, or account to
which any receipt should be credited, or as to the lawfulness of any
transaction or proposed transaction, the question must be
determined by Cabinet.
(2) The Controller and the Ministry of Finance or other Ministry
concerned must comply with the Cabinet determination.
(3) If in the opinion of the Controller the question involves a
matter of law, it is to be referred by the Minister responsible for the
Audit Office to the Attorney General for a written legal opinion.




28 Audit 2013, No. 22

(4) The Controller and the Ministry of Finance or the Ministry
subject to the dispute must comply with the legal opinion.
(5) The Controller must, within 14 days of the date of the
determination or legal opinion, forward the determination or legal
opinion, and any objection of the Controller, to the Speaker who
must present them to the Legislative Assembly under its Standing
Orders.

51. Payment of public money if receipts lost or destroyed-(1)
If the CEO of the Ministry of Finance is satisfied that the receipts or
other requisite documents have been lost or destroyed or that it is
not possible to obtain or replace them, the CEO may, in writing,
authorise the payment of public money without the production of
receipts or other requisite documents.
(2) The Controller and Auditor General may, on receiving the
written authority of the CEO, approve the payment.

52. Audit fees-(1) The Controller and Auditor General may
determine whether a fee is to be charged by the Controller when
conducting an audit of any body, any account or transaction for any
audit conducted by the Controller under this Act or any other Act
including:
(a) the amount of that fee; and
(b) the accountable authority liable to pay that fee.
(2) A fee determined under subsection (1)(a) is to be paid by the
accountable authority.
(3) If the amount of the fee referred to in subsection (1)(a) is
disputed, it may be referred to the Finance and Expenditure
Committee to determine the amount of the fee to be paid.
(4) Any fee for an audit is a debt due to the Controller and may
be recovered in a court of competent jurisdiction.

53. Regulations-(1) The Head of State may, acting on the
advice of Cabinet, make regulations to give effect to or for the
purposes of this Act.
(2) The regulations may be made to apply differently according
to matters, limitations or restrictions, whether as to time,
circumstance or otherwise, prescribed in the regulations, including
prescribing other requirements for performance audits.
(3) Regulations may be made:
(a) authorising the Controller and Auditor General to be the
auditor of a body or office established by an Act
or other law, even though that Act or law provides a




2013, No. 22 Audit 29

contrary provision for the auditing of the accounts of
the body or office; and
(b) authorising that this Act applies to that body or office.
54. General offences and penalties-(1) Subject to this Act, a
person commits an offence who knowingly and wilfully:
(a) does or authorises the doing of anything which by or
under this Act the person is prohibited from doing;
or
(b) does not do or refuses to do anything which by or under
this Act the person is required or directed to do; or
(c) contravenes or fails to comply with a provision of this
Act.
(2) A person who is convicted of an offence under subsection
(1) or under any other provision of this Act for which no specific
penalty is provided, is liable, upon conviction:
(a) for a first offence, to a fine not exceeding 5 penalty units;
or
(b) for a second or subsequent offence, to a fine not
exceeding 10 penalty units.
PART VIII
REPEAL, AMENDMENTS,
TRANSITIONAL AND SAVINGS
55. Repeal and consequential amendments-(1) Except as
provided under subsection (2), the Audit Office Ordinance 1961 is
repealed (referred to in this Part as “Ordinance”).
(2) The Audit Office Regulations 1976 made under the
Ordinance continue in force until they are repealed.
(3) Amendments of other Acts consequential on this Act are set
out under Schedule 3 of this Act.
56. Delegations under the Ordinance - A delegation made
under section 11 of the Ordinance, if subsisting immediately before
the commencement of this Act, continues and is taken to have been
made by the Controller under section 17 of this Act.
57. Appointments under the Ordinance - The appointment of
a person to conduct all or part of an audit made by the Controller
and Chief Auditor under section 12 of the Ordinance or under any
other Act and subsisting immediately before the commencement of
this Act, continues and is taken to have been made by the Controller
under section 11(3) or 16 of this Act.




30 Audit 2013, No. 22

58. Fees under the Ordinance - At the commencement of this
Act, any fee determined under the Ordinance continues and is taken
to be a fee determined by the Controller under section 52 of this Act
until a new fee is determined under that section.

59. References to “Controller and Chief Auditor” in other
Acts - Without affecting clause 25 of Schedule 2, a reference to
“Controller and Chief Auditor” in any Act or other law is amended
and to be read as a reference to “Controller and Auditor General”.

60. Rights of Audit Office employees preserved-(1) From the
commencement of this Act, an officer or employee of the Public
Service who is employed in the Audit Office before the
commencement of this Act, is treated as an officer or employee of
and is transferred under this section to the Audit Office established
under section 11, unless the officer or employee elects (within 60
days from the commencement of this Act) to be transferred to
another Ministry.
(2) From the commencement of this Act, an officer or employee
of the office of the Controller and Auditor General specified under
subsection (1) retains any existing right or benefit accrued under the
officer’s or employee’s employment in the Public Service.

61. Transitional regulations - The Head of State may, acting
on the advice of Cabinet, make regulations within one (1) year from
the commencement of this Act for the purposes of dealing with any
transitional matter.




2013, No. 22 Audit 31


SCHEDULE 1

PART 1 – CRITERIA FOR APPOINTMENT OF
CONTROLLER AND AUDITOR GENERAL
(Section 7)

To be eligible for appointment as Controller and Auditor General, a
person must:
(a) be a member of the Samoa Institute of Accountants or a
member of an accounting body in a jurisdiction other
than Samoa, which adopts accounting standards
similar to those of the Samoa Institute of
Accountants; and
(b) be a holder of a minimum of a Bachelors Degree in
accounting or auditing from a tertiary institution
recognised in Samoa; and
(c) have at least 15 years experience in a Supreme Audit
Institution (SAI) or Certified Public Accountancy
(CPA)/Public Accountancy (PA)/Chartered
Accountancy (CA) Firm Environment and at least
six (6) of those 15 years in a management or
leadership position; and
(d) understand, speak and write fluently in both the English
and Samoan languages; and
(e) be aged under 55 years on appointment; and
(f) have adequate familiarity, training and practical
experience in all types of auditing (financial audit,
compliance audit, performance audit, performance
measures audit, information technology audit,
environmental audit and special examinations or
enquiries); and
(g) satisfy any other additional criteria prescribed by
regulations.




32 Audit 2013, No. 22


PART 2 – DECLARATION BY CONTROLLER
AND AUDITOR GENERAL
(Section 9)

I, ……………………………………, sincerely promise and declare
that, according to the best of my skill and ability, I will faithfully,
impartially and truly execute the office and perform the functions
and exercise the powers of Controller and Auditor General
according to law.

…………….……………….......…. (Signature of declarant)
(Date)





2013, No. 22 Audit 33


SCHEDULE 2

AMENDMENTS OF ACTS CONSEQUENTIAL
ON AUDIT ACT 2013
(Section 55(3))

1. Amendment of Central Bank of Samoa Act 1984 - In the
Central Bank of Samoa Act 1984:
(a) for section 46 substitute:

“46. Audit of accounts-(1) The Controller and Auditor
General shall audit accounts of the Bank annually.
(2) The Minister may require the Controller and Auditor
General to examine and report on the accounts of the Bank or
any aspect of its operations.”; and

(b) in section 47(1)(a), for “auditors” substitute “Controller
and Auditor General”.

2. Amendment of Defamation Act 1992/1993 - In Part I of the
Schedule to the Defamation Act 1992/1993, after clause 2 insert:

“2A. A statement made in the performance of the functions
or exercise of the powers of the Controller and Auditor General
under any Act or law.”.

3. Amendment of Electoral Act 1963 - In section 3A(1)(f) of
the Electoral Act 1963, omit “and audit report on such statements
and accounts in a form approved and audited by the Controller and
Chief Auditor”.

4. Amendment of Electricity Act 2010 - In section 51 of the
Electricity Act 2010:
(a) in subsection (3), for “independent audit” substitute
“audit by the Controller and Auditor General”; and
(b) after subsection (3) add:

“(4) The Controller and Auditor General must audit the
accounts of the Office of the Regulator annually.”.




34 Audit 2013, No. 22

5. Amendment of Electronic Transactions Act 2008 - After
section 4(2) of the Electronic Transactions Act 2008 insert:

“(3) This section does not apply to the Controller and
Auditor General or to any person acting with the written
authority or a delegate of the Controller and Auditor General.”.

6. Amendment of Evidence Ordinance 1961 - In section 10 of
the Evidence Ordinance 1961:
(a) for “Subject” substitute “(1) Subject”; and
(b) after the new subsection (1) insert:

“(2) Subsection (1) does not affect the application of
sections 20, 21 and 22 of the Audit Act 2013 to an audit by the
Controller and Auditor General under that Act.”.

7. Amendment of Fire and Emergency Service Act
2007 - In the Fire and Emergency Service Act 2007:
(a) in section 37(3), for “Controller and Chief Auditor
referred to in article 97 of the Constitution”
substitute “Controller and Auditor General”; and
(b) in section 37(4), for “Audit Office’s” substitute
“Controller and Auditor General’s”.

8. Amendment of General Wage Increase (Public
Officeholders and Public Servants) Act 2001 - For clause 8 of the
Schedule to the General Wage Increase (Public Officeholders and
Public Servants) Act 2001 substitute:

“8. Controller and Auditor
General, Assistant Auditor and all
officers and employees of the Audit
Office.
Article 97 of the
Constitution, and section
11 of the Audit Act 2013.”.

9. Amendment of Government Proceedings Act 1974 - In
section 17(4) of the Government Proceedings Act 1974 for “(duly
audited by the Audit Office)” substitute “(duly audited by the
Controller and Auditor General)”.

10. Amendment of Land Transport Authority Act 2007 - In
section 24(1) of the Land Transport Authority Act 2007, for “an
auditor appointed by the Authority” substitute “the Controller and
Auditor General”.




2013, No. 22 Audit 35

11. Amendment of Law Reform Commission Act 2008 -
After section 9(4) of the Law Reform Commission Act 2008 insert:

“(5) The Controller and Auditor General must audit the
accounts of the Commission annually.”.

12. Amendment of Limitation Act 1975 - In section 21(6) of
the Limitation Act 1975, for “Audit Office” substitute “Controller
and Auditor General”.

13. Amendment of National Lotteries Act 1978 - In the
National Lotteries Act 1978:
(a) in section 17(2), for “Audit Office” substitute
“Controller and Auditor General”; and
(b) in section 18, for “Audit Office”, wherever occurring,
substitute “Controller and Auditor General”.

14. Amendment of Oceania University of Medicine (Samoa)
Act 2002 - In section 22(c) of the Oceania University of Medicine
(Samoa) Act 2002, for “a qualified Auditor appointed by the
Council” substitute “the Controller and Auditor General”.

15. Amendment of Parliamentary Pension Scheme Act
1998 - For section 21 of the Parliamentary Pension Scheme Act
1998 substitute:

“21. Audit of all funds-(1) The Controller and Auditor
General must audit the accounts of the Scheme annually, within
four (4) months of the end of each plan year.
(2) The Controller and Auditor General may also conduct a
performance audit to examine and report on any aspects of the
Scheme or of its operations.”.

16. Amendment of Ports Authority Act 1998 - In the Ports
Authority Act 1998:
(a) in section 32(2), for “fully qualified, independent
auditors” substitute “the Controller and Auditor
General”; and
(b) in section 33 -
(i) for “external auditors” substitute
“Controller and Auditor General”; and
(ii) for “Auditor General” substitute
“Controller and Auditor General”; and




36 Audit 2013, No. 22

(c) for section 35(1)(b) substitute:

“(b) A copy of the report of the Controller and Auditor
General; and”.

17. Amendment of Public Bodies (Performance and Accountability) Act 2001 - In the Public Bodies (Performance and
Accountability) Act 2001:
(a) for section 24 substitute:

“24. Performance Audit - A public body is subject to a
performance audit under Part VI of the Audit Act 2013.”; and

(b) for section 26(4) substitute:

“(4) Without limiting subsection (3), the CEO of the
Ministry of Finance may perform all the functions and exercise
all the powers conferred on the Controller and Auditor General
under the Audit Act 2013 and the provisions of that Act extend
to the CEO of the Ministry of Finance accordingly.”; and

(c) section 27 is repealed; and
(d) in clause 8.3.4(b) in Schedule 8, for “section 24(1) of the
Act” substitute “section 47(2) of the Audit Act
2013”; and
(e) in clause 8.7.4(b) in Schedule 8, for “section 24(1) of the
Act” substitute “section 47(2) of the Audit Act
2013”.

18. Amendment of Public Finance Management Act 2001 -
In the Public Finance Management Act 2001:
(a) in section 2, for the interpretation of “Audit Office”
substitute:

““Audit Office” means the Audit Office established under
section 11 of the Audit Act 2013, and includes any
person authorised under that Act to carry out any of the
powers or functions of the Controller and Auditor
General;”; and

(b) in section 31(6), for “regulation 7 of the Audit
Regulations 1976” substitute “section 51 of the
Audit Act 2013”;




2013, No. 22 Audit 37

(c) in section 105A(1), for “Secretary and to a Shareholding
Minister or to both Shareholder Ministers” substitute
“Secretary, to a Shareholding Minister or to both
Shareholder Ministers and to the Controller and
Auditor General”; and
(d) in section 105A(2), for “Secretary or to a Shareholding
Minister” substitute “Secretary, to a Shareholding
Minister or to the Controller and Auditor General”;
and
(e) in section 107(1), for “Audit Office” substitute
“Controller and Auditor General”; and
(f) in section 129, for “Constitution,” substitute
“Constitution or the Audit Act 2013”; and
(g) for clause 32 of Schedule 3 substitute:

“32. Statements by Registrar-(1) The Registrar must
provide to the CEO of the Ministry of Finance certified
statements as to the amount of stock registered under this Part,
and any other relevant particulars which the CEO of the
Ministry of Finance may require.
(2) The Controller and Auditor General may for all purposes
accept the certified statements as correct.”; and

(h) in section 116(1), before “Minister or Financial
Secretary” insert “Controller and Auditor General
and”; and
(i) in section 116(2), before “Minister or Financial
Secretary” insert “Controller and Auditor General
and”.

19. Amendment of Public Service Act 2004 - In the Public
Service Act 2004:
(a) in section 3, after the definition of “assessor” insert:

““Audit Office” means the Audit Office established under
section 11 of the Audit Act 2013, and includes any
person authorised under that Act to exercise or perform
any of the powers or functions of the Controller and
Auditor General;”; and




38 Audit 2013, No. 22

(b) after section 10 insert:

“10A. Commission’s powers not to affect the Audit
Office - The Commission may not exercise its powers under
this Part so as to affect any person employed in or engaged by
the Audit Office.”.

20. Amendment of Remuneration Tribunal Act 2003 - After
section 3(1)(i) of the Remuneration Tribunal Act 2003, insert:

“(iA) Controller and Auditor General.”.

21. Amendment of Road Traffic Ordinance 1960 - After
section 53(2) of the Road Traffic Ordinance 1960 insert:

“(3) The Controller and Auditor General must audit the
accounts of the Board annually.”.

22. Amendment of Robert Louis Stevenson Foundation Act
1991 - In section 11 of the Robert Louis Stevenson Foundation Act
1991:
(a) for “So long as” substitute “(1) So long as”; and
(b) after the new subsection (1) insert:

“(2) The Controller and Auditor General must audit the
accounts for the Foundation annually.”.

23. Amendment of Samoa International Finance Authority
Act 2005 - For section 20(3) of the Samoa International Finance
Authority Act 2005 substitute:

“(3) The Controller and Auditor General must audit the
accounts of the Authority annually.”.

24. Amendment of Samoa Sports Facilities Authority Act
2007 - In the Samoa Sports Facilities Authority Act 2007:
(a) in section 2, the term and definition of “Controller and
Chief Auditor” is repealed; and
(b) for section 26(2) substitute:

“(2) The Controller and Auditor General must audit the
accounts of the Authority annually.”.




2013, No. 22 Audit 39

25. Consequential amendments of miscellaneous Acts - The
Acts specified in Column 1 of the following Table are amended by
deleting the words “Chief Auditor” from each provision specified in
Column 2 opposite to that Act, the number of occurrences of which
are specified in Column 3, and replacing them with the words
“Auditor General” in each case.

Column 1
Column 2
Column 3
Accident Compensation Act 1989 Section 10(3) 1
Accident Compensation Act 1989 Section 50(2) 1
Agriculture Store Corporation Act
1975
Section 16(4) 1
Airport Authority Act 1984 s 25(3) Section 25(3) 1
Broadcasting Act 2010 Section 8 1
Banking Ordinance 1960 Section 7 3
Bankruptcy Ordinance 1908 Section 149(2) 1
Betting (Totalisator Agency) Act
1990
Section 31 2
Births, Deaths and Marriages
Registration Act 2002
Section 90 1
Electoral Act 1963 Section 3A(1)(f) 1
Development Bank of Samoa Act
2010
Section 2 1
Electric Power Corporation Act 1980 Section 22(1) 1
Electric Power Corporation Act 1980 Section 22(2) 1
Electric Power Corporation Act 1980 Section 22(3) 1
Electric Power Corporation Act 1980 Section 22(4) 2
Housing Corporation Act 1989 Section 32(2) 1
Housing Corporation Act 1989 Section 33 2
Law Practitioners Act 1976 Section 34 (a) 1
Life Assurance Corporation Act
1976
Section 36(2) 1
Money Laundering Prevention Act
2007
Section 47(1) 1
Money Laundering Prevention Act
2007
Section 47(2) 2
National Health Service Act 2006 Section 15(2)(d) 1
National Health Service Act 2006 Section 16(2) 1
National Health Service Act 2006 Section 16(3) 1




40 Audit 2013, No. 22

National Investment Corporation Act
1981
Section 40 5
National Kidney Foundation of
Samoa Act 2005
Section 9(6) 1
National Kidney Foundation of
Samoa Act 2005
Section 9(8) 2
National Provident Fund Act 1972 Section 14 3
National University of Samoa Act
2006
Section 33(3) 2
Public Bodies (Performance and
Accountability) Act 2001
Section 20(1)(b) 1
Public Bodies (Performance and
Accountability) Act 2001
Section 22 2
Public Bodies (Performance and
Accountability) Act 2001
Section 30 1
Public Bodies (Performance and
Accountability) Act 2001
Section 31 2
Public Bodies (Performance and
Accountability) Act 2001
Schedule 5
Article 5.2
1
Public Bodies (Performance and
Accountability) Act 2001
Schedule 7
Article 27(2)(d)
1
Public Bodies (Performance and
Accountability) Act 2001
Schedule 7
Article 53
3
Public Bodies (Performance and
Accountability) Act 2001
Schedule 7
Article 54
2
Public Bodies (Performance and
Accountability) Act 2001
Schedule 7
Article 59.1
1
Public Finance Management Act
2001
Section 104 3
Public Finance Management Act
2001
Section 107(2) 5
Public Finance Management Act
2001
Section 117(9) 1
Public Finance Management Act
2001
Section 117(10) 2
Public Finance Management Act
2001
Schedule 3 3
Public Finance Management Act
2001
Schedule 5 2
Public Service Act 2004 Section 3 2




2013, No. 22 Audit 41

Public Service Act 2004 Section 6(b) 1
Public Service Act 2004 Section 11
(a)(ii)
1
Public Service Act 2004 Section 20(a) 1
Public Trust Office Act 1975 Section 17(3) 1
Research and Development Institute
of Samoa Act 2006
Section 17(6) 1
Research and Development Institute
of Samoa Act 2006
Section 17(8) 2
Samoa Institute of Accountants Act
2006
Section 15(3)(c) 1
Samoa Qualifications Authority Act
2006
Section 18(6) 1
Samoa Qualifications Authority Act
2006
Section 18(7) 2
Samoa Tourism Authority Act 1984 Section 18(2) 1
Samoa Trusts Estates Corporation
Act 1977
Section 26(3) 1
Samoa Water Authority Act 2003 Section 11(5) 1
Samoa Water Authority Act 2003 Section 20(3) 1
Scientific Research Organisation of
Samoa Act 2008
Section 17(6) 1
Scientific Research Organisation of
Samoa Act 2008
Section 17(8) 2
Telecommunications Act 2005 Section 9(12)(b) 1
Value Added Goods and Services
Tax Act 1992/1993
Section 2 1
Value Added Goods and Services
Tax Act 1992/1993
Section
6(3)(d)(ii)
1

__________
The Audit Act 2013 is administered by the Audit Office.