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Review of Selected Financial Management Activities of the Government of American Samoa, Office of Territories, Department of the Interior

B-114870 Published: Jun 16, 1966. Publicly Released: Jun 16, 1966.
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Highlights

The General Accounting Office has made a review of selected financial management activities of the Government of American Samoa, Office of Territories, Department of the Interior. The review was undertaken in accordance with our plans for periodically reviewing the activities of the Government of American Samoa and because of the increased amount of grant-in-aid funds provided the Territorial Government in recent years. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our examination was conducted at the offices of the Government of American Samoa on the Island of Tutuila. We examined, to the extent we deemed necessary, the transactions affecting Federal funds, but we did not make an audit of transactions affecting local revenues and grant-in-aid funds because the General Accounting Office does not have audit authority or settlement responsibility regarding such transactions. However, we did examine into the effectiveness of selected financial management procedures and controls over such funds. Our review was not intended to include all aspects of the financial management system of the Territorial Government. During the course of our review, we also examined into the status of matters previously reported to the Congress and the Governor of American Samoa and interviewed responsible officials of the Territorial Government.

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