The Samoa Audit Office mandate is laid out in...

•    Articles 93, 97-99 of the Constitution of the Independent State of Samoa 1960
•    Audit Act 2013
•    Audit Regulations 1976
•    Public Finance Management Act 2001
•    Public Bodies (Performance and Accountability) Act 2001
•    Public Bodies (Performance and Accountability) Regulations 2002
•    Empowering/Enabling Legislation for Departments, Ministries, Statutory Corporations, Authorities and Public Bodies 

International Authorities/Organisations:

  • UN General Assembly Resolution on the Lima Declaration
  • International Organisation of Supreme Audit Institutions (INTOSAI)
  • Pacific Association of Supreme Audit Institutions (PASAI)