MISSION
STATEMENT
The Territorial Audit Office (TAO) was established by the Legislature of
the American Samoa Government (ASG) as an independent agency to be under
the direction of the Territorial Auditor. The primary duties and
responsibilities of a governmental audit agency are to perform audit
tests to determine that:
- Programs and activities of the
Government, including federal grants, are being carried out in an
effective, efficient and economical manner.
- Government assets are properly
safeguarded; and
- Instances of fraud, waste and abuse
are uncovered and reported to the proper officials
According to the American Samoa Code, an
audit report shall make special mention of:
- Any apparent violation of laws within
the scope of the audit; and
- Any improper expenditure, any improper
accounting procedures, all failures to properly record financial
transactions and all other inaccuracies, irregularities, shortages
and defalcations
Specific allegations naming a person
involved in improper or illegal acts found in the connection with an
audit shall be included in a separate confidential special report which
shall be transmitted only to the Attorney General and Federal Agencies
when applicable.
Each report on financial and compliance
audits or an economy and efficiency performance audit must include a
statement of the scope of the audit, findings resulting from an 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 be submitted to the Attorney General. Audit
reports are public records. |
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CONTACT INFORMATION
DIRECTOR
Francis Sefo
OFFICE NUMBER:
(684) 633-5191
FAX NUMBER:
(684) 633-1039
MAILING
ADDRESS:
American Samoa Government, Territory of American Samoa, Pago Pago, AS
96799
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