The report published below has to be read together with the Report of the Public Accounts Committee of Parliament on the Controller and Chief Auditor's Report for the period 1 July 1997 to 30 June 1999 to get a full evaluation of the findings and recomendations.Therefore the Report of the Public Accounts Committee will be published here when it is tabled in Parliament.
THE 2001 CONTROLLER AND CHIEF AUDITOR’S
REPORT TO THE LEGISLATIVE ASSEMBLY
FOR THE PERIOD 1 JULY 1997
TO 30 JUNE 1999
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PAGE NUMBERS in hardcopy |
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INDEX |
SECTION |
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1-10 |
1
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The Audit Office |
4-7 |
1-5 |
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Article 97 Constitution of Samoa |
4 |
1-2 |
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Organisational Structure |
5 |
2-3 |
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Status of Audit work |
6 |
3-4 |
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Surprise Audit Cash Counts |
7 |
4-5
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Public Accounts – |
8
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5-10
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Departmental Audits Part A
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10 |
10-32 |
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¨ Agriculture, Forests, Fisheries & Meteorology |
10.1 |
10-12 |
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§ Forestry Division |
10.1(a) |
10 |
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§ Livestock |
10.1(b) |
10 |
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§ Fisheries Division |
10.1(c) |
11 |
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§ Research Extension Division |
10.1(d) |
11-12
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¨ Broadcasting Department |
10.2 |
12-13 |
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§ Non compliance with Requirement of Section 41 of Public Moneys Act |
10.2(a) |
12 |
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§ Credit Services System |
10.2(b) |
12-13 |
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§ Fixed Assets and Others |
10.2(c) |
13
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¨ Customs Department |
10.3 |
13-14 |
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§ Collector of Customs Deposit Account |
10.3(a) |
13 |
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§ Deferred Duties |
10.3(b) |
13 |
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§ Record Keeping |
10.3(c) |
14 |
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§ Sub-Receivers |
10.3(d) |
14 |
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¨ Education Department |
10.4 |
14-16 |
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§ Trust Funds |
10.4(a) |
14-15 |
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§ Recommendations |
10.4(b) |
15-16 |
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§ Other Matters |
10.4(c) |
16
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¨ Foreign Affairs – Overseas Missions |
10.5 |
16-20 |
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§ Consul General Office, Auckland |
10.5.1(a-c) |
16-17 |
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§ Embassy in Brussels |
10.5.2(a-c) |
17 |
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§ Office in Canberra |
10.5.3(a-d) |
17-18 |
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§ Samoa Mission to the United Nations |
10.5.4(a-c) |
18-19 |
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§ High Commission, Welllington |
10.5.5(a-b) |
19-20 |
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¨ Health Department |
10.6 |
20-23 |
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§ General |
10.6(a) |
20 |
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§ Special Bank Accounts |
10.6(b) |
20 |
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§ Chargeable Services and Goods |
10.6(c) |
20-21 |
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§ Transport Pool |
10.6(d) |
21 |
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§ Fixed Assets |
10.6(e) |
21-22 |
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§ Inpatient Debtors |
10.6(f) |
22 |
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§ District Hospitals and Health Centres |
10.6(g) |
22-23
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¨ Justice Department |
10.7 |
23-24 |
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§ Trust Account |
10.7(a) |
23 |
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§ Warrants |
10.7(b) |
23-24 |
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§ Companies
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10.7(c) |
24
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¨ Labour Department |
10.8 |
24 |
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§ Overseas Telephone Calls |
10.8(a) |
24 |
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§ Casual Workers |
10.8(b) |
24
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¨ Post and Telecommunications Department |
10.9 |
25-26 |
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§ Audited Accounts |
10.9(a) |
25 |
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§ General |
10.9(b) |
25-26
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¨ Prime Minister’s Department |
10.10 |
26-29 |
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§ Budget Revenues |
10.10(a) |
26-27 |
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§ Passports |
10.10(b) |
27-29
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¨ Statistics Department |
10.11 |
29-30 |
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§ Accounting Records Keeping |
10.11(a) |
29-30 |
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§ UNDP Aid Survey on Household Income and Expenditure |
10.11(b) |
30 |
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¨ Treasury Department |
10.12 |
30-32 |
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§ The Samoa House Management |
10.12.1(a) |
30 |
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§ Financial Accounts |
10.12.1(b) |
30-31 |
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§ Lease Agreements |
10.12.1(c) |
31 |
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§ Trust Account |
10.12.1(d) |
31 |
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§ Properties |
10.12.1(e) |
31 |
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§ The Samoa Consulate at Remuera |
10.12.2 |
31 |
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§ Comments |
10.12.3(a-b) |
31-32 |
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11 |
32-49 |
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¨ Accident Compensation Board |
11.1 |
32 |
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¨ Agriculture Store Corporation |
11.2 |
33 |
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¨ Apia Park and Sports Facilities Board |
11.3 |
33-34 |
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¨ The Betting (Totalisator) Agency Board |
11.4 |
34-35 |
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¨ Development Bank of Samoa |
11.5 |
35-36 |
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¨ Electric Power Corporation |
11.6 |
36-37 |
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¨ Housing |
11.7 |
37-38 |
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¨ National Provident Fund |
11.8 |
38-39 |
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¨ National University of Samoa |
11.9 |
39 |
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| Statutory Corporations Audits Part B | ||||
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¨ Public Trust Office |
11.10 |
40-41 |
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¨ Samoa Airport Authority |
11.11 |
41-42 |
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¨ Samoa Life Assurance Corporation |
11.12 |
42-43 |
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¨ Samoa Polytechnic |
11.13 |
43 |
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¨ Special Projects Development Corporation |
11.14 |
44 |
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¨ Samoa Trust Estates Corporation |
11.15 |
44 |
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¨ Samoa Water Authority |
11.16 |
45-47 |
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¨ Televise Samoa Corporation |
11.17 |
47-49 |
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50-75 |
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