Title 4, Executive
12 chapters · 131 sections in this title.
A.S.C.A. § 4.0401 Definitions
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As used in this chapter unless the context requires otherwise: (a) “Agencies” or “agency” means any board, department, office, commission, committee, or agency created by the Constitution, statutes, or executive orders of the Governor. (b) “Audit” means an independent examination…
A.S.C.A. § 4.0402 Office established
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There is established as an independent agency a territorial audit office, which shall be under the direction of the Territorial Auditor. The office includes the Territorial Auditor and his staff. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0403 Territorial auditor
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The Territorial Auditor must be a person experienced and competent in governmental auditing, financial management, or government operations and budgeting. The Territorial Auditor shall be a certified public accountant or a certified internal auditor holding a current certificate …
A.S.C.A. § 4.0404 Appointment and term of office
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The Governor appoints the Territorial Auditor, who shall be confirmed by the Legislature. The Territorial Auditor shall serve a term of 4 years from the date of his appointment by the Governor. No person shall serve as Territorial Auditor for more than 8 years, whether consecutiv…
A.S.C.A. § 4.0405 Removal
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The Territorial Auditor can be removed from office only by the Governor and with the affirmative vote of two-thirds of the members of each House of the Legislature, and only for one or more of the following causes: conviction of a misdemeanor or a felony, mental or physical incap…
A.S.C.A. § 4.0406 Salary
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The salary of the Territorial Auditor shall not be reduced during his term of office. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0407 Employees
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Other than contract employees, such assistants and other staff as may be necessary shall be career employees within the limits of appropriations. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0408 Outside specialists may be hired
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The Territorial Auditor may obtain the services of independent certified public accountants, qualified management consultants or other professional persons, as he deems necessary to assist him in carrying out his duties. Independent specialists shall be used for any audit involvi…
A.S.C.A. § 4.0409 Annual plan
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The annual workplan of the territorial audit office may be amended at any time by the Territorial Auditor within the limits of available appropriations, without advance notice or permission from any person or agency. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0410 Clearance of all auditing services required by government agencies
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All audits required for or sought by a government agency shall be cleared through the territorial audit office. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0411 Audit standards
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(a) The audit standards shall be consistent with the provisions of this act and with generally accepted auditing standards. The audit standards shall incorporate the standards for audit of governmental organizations. Programs, activities, and functions published from time to time…
A.S.C.A. § 4.0412 Audit procedures and requirements
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(a) At the conclusion of an audit, the Territorial Auditor or his designee shall discuss the audit with the officials whose agency, grant, contract, or activity was subjected to the audit and submit to them a list of his proposed findings which may be included in the audit report…
A.S.C.A. § 4.0413 Audit reports
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Each report on a financial and compliance audit or an economy and efficiency performance audit 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 …
A.S.C.A. § 4.0414 Investigation reports
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Each report on an investigation must be submitted to the Governor, the President of the Senate, the Speaker of the House, the head of the agency or agencies investigated, and the Attorney General. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0415 Annual report
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The Territorial Auditor shall report on his activities and findings to the Legislature and the Governor at least once every calendar year, and this report shall be made public. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0416 Funding for the territorial audit office
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Adequate funds will be provided to allow the territorial auditor to carry out the responsibilities of the territorial audit office. History: 1985, PL 19-21 § 1.
A.S.C.A. § 4.0417 Budget
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(a) The Territorial Auditor shall prepare a budget in the same form as other agencies of the American Samoa government and shall be subject to the same budget ceilings. The budget of the Territorial Audit Office shall be included in the Governor’s budget submission to the Legisla…
A.S.C.A. § 4.0418 Prohibitions
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(a) The Territorial Auditor and the managers may not; (1) become a candidate for elective public office; (2) hold any other public office, by appointment or otherwise, except for appointments on governmental advisory boards or study commissions or as otherwise expressly authorize…
A.S.C.A. § 4.0419 Access to records
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The Territorial Auditor, or an employee or contractor of the Territorial Audit Office so designated in writing by the Territorial Auditor, shall have the power to inspect and make copies of books, records or files of all territorial agencies, and any and all instruments and docum…
A.S.C.A. § 4.0420 Transition
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The existing Territorial Audit Office is terminated 10 days after the effective date of this act, and all office space, appropriations, equipment and records of the existing territorial audit office are then transferred to the newly created Territorial Audit Office. Within 10 day…