Proposed budget for Territorial Audit Office gets a hefty boost

Pago Pago, AMERICAN SAMOA — The Territorial Audit Office budget has increased from $324,000 to $521,500. This is outlined in the proposed budget for new financial year starting Oct. 01, 2022.

The total salary cost is $459,071 out of the $521,500 budget.

According to the proposed budget under materials and supplies — that has been reduced by 50 percent, and also reduced are the contractual services and “all others”.

The report says that in 2021, there were seven employees, same in 2022, however under the proposed budget its increased to 11. There are six contracted staff, including the Territorial Auditor and five Auditors and their salaries amount to $270,663.

There are five career service employees and their salaries equal $250,615, according to the proposed budget.

The salary figures include fringe benefits.

As an independent agency the TAO provides independent professional auditing services of the American Samoa Government — its  programs and operations.

According to the American Samoa Code Annotated (ASCA) section 4, the Territorial Auditor shall report his activities and findings to the Legislature and the Governor at least once every calendar year, and this report shall be made public.

Furthermore the statute says that each report must include a statement of the scope of the audit, the findings resulting from the audit, the underlying cause and the significance thereof, and an explanation or rebuttal submitted by the agency audited.

A copy of each report must be submitted to the Governor, the President of the Senate, the Speaker of the House, and the head of the audited agency. If the audit discloses an apparent violation of a criminal statute, a copy of the report shall also be submitted to the Attorney General. Audit reports are public records.

BACKGROUND

According to Samoa News archives, in 2021 the administration attempted to pass a law removing the requirement that the Territorial Auditor — who heads the ASG independent agency Territorial Audit Office — must be a certified public accountant (CPA), or a certified internal auditor holding a current certificate from any state of the U.S.

However, in August of last year the senate rejected a House version of the admin bill. During Senate deliberations on the measure in 2021, Sen. Magalei Logovi’I said he believed the proposal “lowers the bar” for this important post, which is important to the government.

The last Territorial Auditor was Robert Dantini, a CPA from Washington State, started in August of 2009 and resigned in December 2012 during the final days of the Togiola Administration, according to Samoa News archives.

Early in his administration, the governor appointed Tofa Sualauvi H. Su’a as acting Territorial Auditor. He continues to hold this position, despite his name being withdrawn by the governor in January 2021 as TA.

While the governor did not state why he withdrew Su’a’s  name, at the time the Senate was questioning the nominee’s credentials.