Title 4, Executive

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…

The salary of the Territorial Auditor shall not be reduced during his term of office. History: 1985, PL 19-21 § 1.

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.

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…

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.

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) 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) 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…

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 …

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.

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.

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) 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) 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…

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…

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…