Gov moves to procure firm to conduct forensic and investigative audit of public funds


The Samoa Government is moving to procure a selected specialist firm to conduct a forensic and investigative audit that will identify and confirm past utilization and use of public funds with respect to particular projects and government initiatives, as well as funds controlled by state-owned companies.

The deadline for the tender put out by the Ministry of Finance is on 17 October 2022. Previously Prime Minister Fiame Naomi Mata’afa said they will conduct a forensic and investigative audit on public funds.

However, it’s unclear how far back the forensic and investigative audit will cover. 

According to the notice signed by the MOF Chief Executive Officer, Sa’oleititi Maeva Bethan-Vaai the consulting services will include assessments on whether 

  • related public funds that were approved for specific projects were utilised in compliance with relevant Government policies, legislations and regulations, guidelines, processes and procedures. 
  • GOS funds allocated and approved for specific projects were utilized for their intended purposes;
  • Appropriate financial controls were applied and satisfied in order to prevent or detect irregularities;
  • Procurement procedures outlined in the Procurement Guidelines and Operations Manual of the GOS were adhered to.
  • GOS policies were consistent with best practices, transparency and value-for-money principles in all financial and procurement processes;
  • Investments were completed successfully, met quality national and international standards, and were used for the purpose they were acquired for,
  • GOS’s fiduciary, social and environmental policies were complied with;
  • Projects targetting particular beneficiaries were implemented effectively and efficiently to deliver the expected results
  • Operations and maintenance manuals or policies utilized were practically beneficial to users. 

The duration of the assignment will be for five (5) months with a possible extension, dependent upon performance and budget availability.

Interested consulting firms should provide information demonstrating that they have the required qualifications and relevant experience to perform the Services.