Samoa 1962 Constitution (reviewed 2017)

PART VIII. FINANCE

90. Public Funds

There shall be a Treasury Fund and such other public funds or accounts as may be provided by Act.

91. Restriction on taxation

No taxation shall be imposed except by Parliament.

92. Public revenue

All taxes and other revenues and money raised or received by Samoa shall be paid into the Treasury Fund unless required or permitted by Act to be paid into any other public fund or account.

93. Payment out of public funds

No money shall be issued out of the Treasury Fund or any other public fund or account except in pursuance of a warrant under the hand of the Head of State.

94. Appropriation of expenditure

1. The Minister responsible for finance shall, in respect of every financial year, cause to be laid before the Legislative Assembly a statement of the estimated receipts and expenditure for that year, and, unless Parliament in respect of any year otherwise provides, that statement shall be so laid before the commencement of that year.
2. The proposals for all expenditure contained in the estimates (other than statutory expenditure) shall be submitted to the vote of the Legislative Assembly by means of an Appropriation Bill.
3. If, in respect of any financial year, it is found
   1. that any expenditure is incurred or is likely to be incurred upon any service which is in excess of the sum provided for that service by the Appropriation Act relating to that year; or
   2. that any expenditure (other than statutory expenditure) is incurred or is likely to be incurred upon any service not provided for by the Appropriation Act relating to that year;

   the Minister responsible for finance shall cause to be laid before the Legislative Assembly supplementary estimates in respect of that expenditure, and the proposals for expenditure therein contained shall be submitted to the vote of the Assembly by means of a Supplementary Appropriation Bill.

4. Statutory expenditure, which shall not be submitted to the vote of the Legislative Assembly under the provisions of this Article, means
   1. the expenditure charged on the Treasury Fund under the provisions of Articles 22, 25, 69 and 98; and
   2. such other expenditure as may by Act be charged upon the Treasury Fund or any other public fund or account and in such Act be expressly stated to be statutory expenditure.
5. The Legislative Assembly may approve or refuse its approval to any proposal for expenditure contained in an Appropriation or Supplementary Appropriation Bill, but may not increase the amount or alter the destination of any proposed expenditure.

95. Expenditure in anticipation of appropriation

If an Appropriation Bill has not become law by the first day of the financial year to which it relates, the Minister responsible for finance may, with the prior approval of Cabinet, authorise such expenditure (not otherwise authorise by Act) as he may consider essential for the continuance of any services, until an Appropriation Bill becomes law:

PROVIDED THAT the expenditure so authorised shall not exceed an amount equal to one-fourth of the relevant vote approved in the Appropriation Act for the preceding year.

96. Unforeseen expenditure

A vote for unforeseen expenditure not exceeding 3% of the total Appropriation Bill shall be included in the annual estimates laid before the Legislative Assembly. Where, during the period between the passing of the Appropriation Act for any financial year and the end of the year, it is desirable that money should be expended in excess of or without appropriation of the Legislative Assembly, Cabinet or, to the extent that Cabinet so authorises, the Minister responsible for Finance may authorise the transfer of funds to one or more nominated votes from the unforeseen expenditure vote:

PROVIDED THAT the amount is available to be transferred from the unforeseen expenditure vote AND the total amount of all sums issued and paid under the provisions of this Article shall not exceed three percent of the total amount of all sums appropriated by the Appropriation Act for that year.

97. Controller and Auditor General

1. There shall be a Controller and Auditor General:
   1. who shall be appointed by the Head of State, acting on the advice of the Prime Minister; and
   2. whose office shall be called the Audit Office.
2. Before advising the Head of State, the Prime Minister shall consult the parliamentary committee responsible for Officers of Parliament on the proposed appointment of the Controller and Auditor General.
3. No person shall be appointed as Controller and Auditor General unless the person satisfies the eligibility criteria provided by Act.
4. A person shall not be appointed as Controller and Auditor General if the person has previously been appointed as Controller and Auditor General or as Controller and Chief Auditor under this Part.
5. Subject to Article 97A(4), the Controller and Auditor General is an independent officer of Parliament.
6. There are no implied functions, powers, rights, immunities or obligations of the Controller and Auditor General arising from the Controller and Auditor General’s status as an independent officer of Parliament.
7. There are no implied powers of the Legislative Assembly arising from the Controller and Auditor General’s status as an independent officer of Parliament and the powers of the Legislative Assembly to act in respect of the Controller and Auditor General are only those provided under or by this Part or Act.
8. Except as provided by Act, the Controller and Auditor General is not subject to the Act regulating the Public Service.
9. Other terms of the appointment of the Controller and Auditor General and the establishment and composition and functions of the Audit Office are provided by Act.

97A. Responsibilities of Controller and Auditor General

1. The Controller and Auditor General is responsible for auditing public assets, liabilities and equity including public money.
2. Without limiting clause (1), the Controller and Auditor General shall audit the Treasury Fund, other public funds and public accounts as may be established by law, funds and accounts of all Ministries and other Government and State Offices (including departments of Ministries, and overseas missions), and funds and accounts of other public, statutory authorities, local authorities and other bodies as may be provided by Act.
3. For the purpose of exercising functions under this Part, the Controller and Auditor General has other functions, powers, immunities and independence provided by Act.
4. Except as provided by Act, the Controller and Auditor General has complete discretion in carrying out his or her functions, duties and powers and is not subject to any direction from any person as to:
   1. whether or not to conduct a particular audit; or
   2. the way in which the Controller and Auditor General is to conduct a particular audit; or
   3. the priority to be given to any particular audit or other matter.

98. Duty of Controller and Auditor General to report to Legislative Assembly

1. Subject to clause (2), the Controller and Auditor General shall:
   1. report, at least once annually and at such other times as may be provided by Act, to the Legislative Assembly –
      1. on the results of all audits conducted under this Part or by Act; and
      2. draw attention to any irregularities in the accounts, transactions, processes, systems or operations of the Treasury Fund or of a public fund, pubic account, Ministry, office or body audited by the Controller and Auditor General under Article 97A(2); and
   2. report generally and at least once annually to the Legislative Assembly on the performance of his or her functions, duties and powers under this Part or by Act and the operations of the Audit Office.
2. A report under clause (1) shall be presented by the Speaker to the Legislative Assembly.

99. Term of office

1. Subject to this Part, a person appointed as Controller and Auditor General holds office for a term of 12 years.
2. If the term for which a person who has been appointed as Controller and Auditor General expires, that person continues to hold office until a successor to that person is appointed unless removed or suspended during the period of expiry.

99A. Conditions of service

1. The Controller and Auditor General is entitled to salary, allowances and other benefits provided by Act.
2. The salary of the Controller and Auditor General shall not be reduced during the period of office of the Controller and Auditor General, unless as part of a general reduction of salaries applied proportionately to all persons whose salaries are determined by Act.
3. The allowances and other benefits of the Controller and Auditor General’s service are not to be altered in any way which reduces any allowance and benefit conferred on the Controller and Auditor General arising from the appointment.
4. The salary, allowances and other benefits under this Part shall be charged on the Treasury Fund.

99B. Other employment

Except as provided by Act or authorised by resolution of the Legislative Assembly, the Controller and Auditor General shall not:

1. hold any appointment in the Public Service (including in any of the other capacities under Article 83), other than that of Controller and Auditor General; or
2. be a member of any authority or body mentioned under Article 97A(2); or
3. engage in any paid employment outside the functions of his or her office.

99C. Rights preserve

1. A person who was an officer or employee in the Public Service and who is appointed as Controller and Auditor General is entitled to retain all existing and accruing rights as if the service of that person as Controller and Auditor General were a continuation of service as an officer or employee in the Public Service.
2. During the term of appointment as Controller and Auditor General, the Controller and Auditor General is entitled to retain existing and accruing rights as if the Controller and Auditor General had continued in service as an officer or employee in the Public Service.
3. If a person ceases to hold office as Controller and Auditor General and becomes an officer in another capacity or an employee in the Public Service, the service of that person as Controller and Auditor General is to be regarded as service in that other capacity or as an employee in the Public Service for the purpose of determining accruing rights.

99D. Absence of Conroller and Auditor General

1. If the Controller and Auditor General is unable to carry out his or her functions, duties and powers under this Constitution or any other Act or law because of illness, absence on leave or from Samoa or any other reason, the person who is appointed by an Act as the Assistant Auditor must carry out those functions, duties and powers.
2. If the Assistant Auditor is unable to carry out the functions, duties and powers of the office of the Controller under clause (1) because of illness, absence on leave or from Samoa or any other reason, the Controller must in writing appoint a senior officer of the Audit Office to carry out those functions, duties and powers.

99E. Resignation of Controller and Auditor General

The Controller and Auditor General may resign from office by giving the Head of State a signed letter of resignation.

99F. Removal from office of Controller and Auditor General

1. The Head of State may, acting on the advice of the Prime Minister given pursuant to clause (3), remove the Controller and Auditor General only in accordance with this Article and only under any of the grounds set out under clause (2).
2. The Controller and Auditor General may only be removed if he:
   1. has been convicted of an offence involving dishonesty punishable by imprisonment for 12 months or more, or of an offence under an Act involving evasion of tax;
   2. has become bankrupt or commits an act of bankruptcy under an Act regulating bankruptcy;
   3. has become, by reason of physical or mental disability, incapable of performing the functions of the office of Controller and Auditor General as provided by this Part or by Act;
   4. has, without any lawful or reasonable justification, failed to discharge any function of the Controller and Auditor General under or by this Part or by Act;
   5. has engaged in any conduct which places the Controller and Auditor General in conflict with the functions of the office of Controller and Auditor General.
3. Before advising the Head of State under clause (1), the Prime Minister shall:
   1. consult the parliamentary committee responsible for Officers of Parliament on the proposed removal of the Controller and Auditor General; and
   2. lay before the Legislative Assembly a full statement of the grounds for the removal of the Controller and Auditor General for a resolution of the Legislative Assembly to be passed by at least two-thirds of the total number of Members of Parliament (excluding any vacancy).
4. The Controller and Auditor General is deemed to be suspended from office from the date the Prime Minister consults the parliamentary committee responsible for Officers of Parliament under clause (3)(a), until a final decision for removal is made.