Government ministries and state-owned enterprises were queried and asked to respond to matters raised in the forensic audit report of major infrastructure projects implemented by the former administration. 

New Zealand-based firm BDO (Binder Dikjer Otte) was contracted for the forensic audit with the first phase covering 13 of the 20 major development projects. 

While the firm has completed the first phase, Minister of Finance, Lautimuia Uelese Vaai said a few government ministries and SOEs have been queried to respond to matters raised in the report before tabling the report in cabinet. 

Lautimuia said for fairness and natural justice, it was critical to obtain the additional information and responses from the government entities involved noting the second phase is on foot. 

The audit was commissioned to investigate financial and infrastructural projects carried out during the tenure of former Prime Minister Tuilaepa Sa'ilele Malielegaoi, including high-profile developments such as the Vaiaata Prison (constructed by prisoners), Ti'avea Airport, Satitoa Wharf, and the National ID Project.

The forensic audit was originally intended to cover over 20 major projects, but in April 2024, Lautimuia revealed that only 13 projects would be included in the first phase. 

This reduction in scope was attributed to budget constraints and the limited timeframe set by BDO New Zealand. 

Although BDO had initially aimed to complete the audit within three months, the final deadline was extended to October with another extension granted to be completed by December. 

The government initially granted a $696,000 contract for the forensic audit and later gave an additional $500,000.