12 chapters · 131 sections in this title.
A.S.C.A. § 4.0501 Department of treasury
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There is established within the Executive branch of the government a Department of Treasury, headed by the Treasurer of American Samoa. History: 1987, PL 20-29 § 19.
A.S.C.A. § 4.0502 Treasurer of American Samoa
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The Treasurer of American Samoa shall possess sufficient professional qualifications and experience in governmental finance and accounting or equivalent private sector experience, to carry out the purposes of this chapter. History: 1987, PL 20-29 § 19.
A.S.C.A. § 4.0503 Treasurer—Powers and duties
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(a) Unless otherwise provided by law, the Treasurer has the powers and duties to: (1) collect and deposit all locally raised revenues from any source, including income taxes, excise taxes, other taxes, license fees and payments for services; (2) receive and deposit all funds from…
A.S.C.A. § 4.0504 Uniform accounting
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The Treasurer, with the concurrence of the Territorial Auditor, shall establish a uniform system of accounting. An accrual method of accounting that meets generally accepted principles of governmental accounting must be maintained. History: 1987, PL 20-29 § 19.
A.S.C.A. § 4.0505 Annual report
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Promptly after the close of each fiscal year, the Treasurer shall publish and issue a detailed report on the financial affairs of the government for such fiscal year and submit copies to the Governor, Legislature, and Territorial Auditor. History: 1987, PL 20-29 § 19.
A.S.C.A. § 4.0506 Rules
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The Treasurer shall adopt rules pursuant to section 4.1001 A.S.C.A., et seq. to accomplish the purposes of this chapter. History: 1987, PL 20-29 § 19. +
A.S.C.A. § 4.0507 Unpaid workers compensation awards
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Workers compensation awards approved by the commission for government employees that remain unpaid because the government did not have insurance coverage shall be transferred to the government treasury as accounts payable. The Treasurer shall pay these awards out of funds earmark…