The Government is looking to recruit two forensic accounting firms to execute an in-depth examination of financial records into some of the major projects implemented by the former administration. 

Initially, a Cabinet directive based on a meeting convened on 18 May 2022 noted the approval of $500,000 to fund the audit to be done in two phases.

However, in the 2023/2024 Budget that was passed by the Legislative Assembly last week Friday, it approved an allocated fund of $1 million tala for the forensic audit of major projects undertaken during the former Administration's term in office.

The Chairman of the Finance and Expenditure Parliamentary Committee, Faleomavaega Titimaea Tafua explained that the Tenders Board was not satisfied to have one firm carry out the forensic audit. 

Faleomavaega said that was the report or explanation given to the Finance Parliamentary Committee from the responsible government entities and the Tenders Board.  

"We were told that the paperwork or tender documents were finalised in November of last year and they advertised or published tenders notice," Faleomavaega said. 

"The due date was then extended and the Special Evaluation Committee began their assessment on the submission received up until May of this year. 

"However, the Tenders Board was not satisfied with having one firm to carry out the forensic audit of the projects. Therefore, they re-tendered the project on 16 June 2023 with some changes to the tender documents. 

"The companies that expressed interest were asked to re-submit all their documents. 

"That is why the initial $500,000 tala that was approved in the previous budget was not used."

The Minister of Works, Transport, and Infrastructure who is one of the co-chairs of the Tenders Board further clarified that the $1 million tala allocated in the 2023/2024 Budget for the forensic audit is for the two firms they are hoping to recruit. 

He said the objective behind the decision is to "speed up" the process as they have seen that it would take longer for one firm to carry out the forensic audit of the projects on the list. 

Over two months ago the Finance Minister, Mulipola Anarosa Ale-Molio'o, who is also the co-chair of the Tenders Board and responsible for selecting a firm to undertake the audit, said they were waiting for a report from the Evaluation Committee. 

She said the Evaluation Committee was tasked with scrutinising submissions from accounting firms who expressed interest to audit the long list of projects and the projects' accounts. 

Mulipola confirmed earlier this year that three firms [two international firms and one local company] expressed interest to carry out an audit on the long list of projects and accounts carried out by the previous administration.

There are over 20 major publicly funded projects undertaken during the term of the former Administration that were identified by the current Government for a forensic audit. 

Some of the projects allegedly involved former Cabinet Ministers and politicians – through their business partners or family and relatives – and were identified for auditing. The Samoa Audit Office, the chief executive officers and assistant chief executive officers of government offices, and the Ministry of Public Enterprises were tasked to assist in the investigation.

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, regulations, guidelines, processes and procedures. 

The consultancy service is also asked to look into whether government policies were consistent with best practices, transparency and value for money principles in all financial and procurement processes. 

Other assessments include identifying if the investments were completed successfully, met quality national and international standards and were used for the purpose they were acquired for.