Govt. broke the law

The Ministry of Finance broke its own law, the Public Finance Management Act 2001, on more than one occasion.

That’s what the Finance Expenditure Committee (F.E.C.) highlighted in its report to Parliament on Public Accounts for the Financial Year ended June 30 2008, June 30 2009 and June 30 2010.

Obtained by the Samoa Observer, the report was among 39 reports tabled and approved by Parliament when it last sat in April. It was not debated.

F.E.C is chaired by former Minister of Finance and current Associate Minister of Communications, Papali’i Niko Lee Hang.

The Vice Chairperson is Tafua Maluelue Tafua with members including Palusalue Fa’apo II, Tialavea Tionisio Seigafolava, Taefu Lemi, Afualo Dr. Wood Salele and Lealailepule Rimoni Aiafi.

According to the report, the Committee focussed its inquiries on two main objectives.

First was to determine whether or not the projected revenues had been achieved by the Ministries and second was to see whether or not money approved for the Ministries had been spent properly.

“The Committee noted that in accordance with the provisions of part XIV of the Public Finance Management Act 2001, Public Accounts shall be tabled before the Legislative Assembly no later than six months from the end of the financial year to which they relate,” the Committee reports.

The Committee also noted in compliance with provision of Clause 107 of the Public Finance Management Act 2001, the Ministry of Finance shall as soon as practicable, but no later than four months after the end of the Financial Year, prepare and send to the Audit Office the Financial Statements for that year for auditing.

However, the Committee noted that the submission of public accounts to Parliament did not comply with the reporting requirements of Part XIV of the Public Finance Management Act 2001.

In its overall view on the management of the country’s Public Accounts, the main concern raised by the Committee about Ministry of Finance during its scrutiny was the delay of submitting these public accounts for the financial years to Parliament.

“The delay of submitting audited public accounts to Parliament have made it difficult for the Committee to conduct adequate accountable measures to scrutinise and compare financial operations of all Government Ministries for the Financial Years under review,” the Report reads.

“The Committee then resolved to focus their inquiries on the most recent years 2009/2010.”

Furthermore, the Committee firmly believes that effective and efficient outcomes can only be achieved if proper internal controls and financial procedures are in practice.

“These working principles should be consistent, well managed and monitored on a timely basis,” the report reads.

“Government Ministries should comply wi th their reporting obligations and submit Annual Reports to Parliament at the end of each financial year, which the Committee feels it is vital and would significantly improve transparent operational controls and account for public resources.

“The Audit opinion issued in both audited reports were unqualified with emphasis of matters on the failure of the Ministry of Finance to prepare certain statements required by the Public Finance Management Act 2001.

The Committee noted that one of the most pressing casual problems noted within the Ministry of Finance and the Audit Office during the audited periods, was the inadequate number of staff on the accounting division to perform the primary functions of accounting, control and reporting as required by the Public Finance Management Act 2001.

In regards to the Audit Opinion, the F.E.C. noted that it is important that Annual Public Accounts are prepared and presented for audit on a timely basis.

“So that adequate accounting is provide for the financial operations of the Government and its Ministries,” according to the report.

“The delay in finalising the Annual Public Accounts has been an ongoing issue for many years.”

“It is expected that the Public Accounts will meet the statutory time frame required by the Public Finance Management Act 2001.”

The Committee also noted several issues raised by the Audit Office through tis overall findings of the audit of Public Accounts 2008-2010.

Some of these concerns include:

“Expenditures were over the amount appropriated and the Ministry of Finance was reminded of their obligations under the Public Finance Management Act 2001 in relation to expenditure over amounts appropriated by Parliament,” the report reads.

“The Ministry of Finance was again reminded of the failure to prepare regular reconciliation for all bank accounts of the Treasury Fund.”

Differences in records were beginning to cause great concerns over the existence and effectiveness of internal controls as well as their reliability as the basis for financial reports and statements.

Concerns were again raised with overdrawn and inactive project funds and accounts.

In regards to the Public Finance Management Act 2001, the Committee in its view believe that compliance with the law would significantly improve internal controls and accounting for public resources.

“The Ministry of Finance and Audit Office must significantly strengthen its monitoring role over financial affairs of all Government Ministries and State Owned Enterprises,” the F.E.C. reports.

“An operating surplus must exceed the budget appropriated for the year.”

Concerns were again raised with overdrawn and inactive project funds and accounts and specific outputs.

The process of transferring funds from a specific output to another (that is to vire), which should have been approved and actioned in accordance with mandatory obligations.

Virements can be done when funds are vired between outputs and there is a specific guideline policy for that.

Except allocations of transactions on behalf of the State and below the line items which has to be approved by parliament through Supplementary Estimates.

The Committee believes that most of deficiencies identified by the Audit Office are management failures, although they should ensure that all employees understand their roles and responsibilities to meet corporate objectives.

Looking now to receipts, the summary of revenues for the Financial Years ending June 30 for 2004, 2005, 2006 respectively showed actual revenue collection by various Ministries in comparison with the estimated revenues projected.

“The Committee noted that Revenue projections were done on the internal assessments performed by the Ministry of Finance,” it reports.

“The Committee noted that some Ministries were unable to meet 50 per cent of their revenue projections while some have exceeded the amounts approved.”

“The Committee was uncertain as to whether as to whether the projected revenues determined by the Ministry of Finance were inappropriate or the Ministries concerned did not fully commit their revenue collection.”

“That was the question the Committee was unable to get a specific answer for.”

“However, the Committee was well certain of the fact that, it was at this point of time when the global financial crisis was declared and the effect of the 2009 tsunami devastation affected our local economy.”

The Committee reports that despite serious issues faced by our local economy due to the impact of the global financial crisis and the effect of natural disasters experienced, it believed the Ministry of Finance should have been able to review and forecast expected revenue from each Ministry during this period of time.

“The Committee’s main concern is based on the fact that Government’s annual developments were based on the expected estimates of revenue to be collected from the Ministries concerned,” the Committee reports.

“And if those revenue projections were under collected due to wrong projections, then that would adversely impact on the Government’s development work plans for that financial year.”

“Although the Committee was satisfied with the given grounds by the Ministry of Finance for not collecting appropriated revenues for the reported Financial Years, the Committee strongly believe that current (2010) financial policies on revenue projections should be revised, to ensure it does not have any adverse impact on Government development programs already appropriated for the next financial year.”

“The Committee also stresses the importance of strengthening revenue collection policies and to encourage all Ministries to meet their appropriated amounts in order to increase ordinary revenue to assist Government’s annual local budget.”

Government expenditures were also scrutinised with the Committee’s overall view confirming that most of the appropriated funds for the Financial Years under review exceeded estimated amounts approved by Parliament in annual budgets.

“Some Ministries submitted proposals to the Ministry of Finance for extra funding through the Supplementary Budgets,” the F.E.C. reports.

“It was quite obvious that the reasons for being unable to utilise the appropriated figures creating savings at the end of the financial years were:

Savings from unfilled vacant positions but funds have already been allocated.

Savings from unpaid membership fees to overseas International and Regional Organisations.

Savings form unutilised funds allocated from development projects.

“The Committee also stressed their frustration to Ministries which did not fully utilise all their budget allocations, and yet when they appear before the Finance and Expenditure Committee in every budget screening, they always complain of not receiving sufficient funds from the Ministry of Finance for their annual planned activities.”

In its conclusion the Committee recommended to the Assembly that based on its findings the Ministry comply with statutory requirements of Part XIV of the Public Finance Management Act 2001.

“To review and strengthen revenue collection policies, to encourage all Ministries to meet their appropriated amounts in order to increase ordinary revenue to assist Government’s development programs funded under local budget,” the report reads.

“The Committee’s main concern is based on the fact that Government’s annual developments were based on the expected estimates of revenue to be collected from the Ministries concerned, and if those revenue projections were under collected due to wrong projections, then that would adversely impact on the Government’s development work plans for that Financial Year.”

“To reconsider financial policies on revenue and expenditure allocations taking into consideration the adverse impact on the Government’s development work program if such revenue projections were not achieved.”

“The Committee’s main concern is the amount of requisition being put forward by a lot of Government Ministries to the Ministry of Finance every year during budget screening, but the Committee has revealed from its investigations a lot of these funds already being approved by Parliament, were not fully utilised accordingly during the Financial Years for which they were allocated for.”

“(And) to reconsider virement policies regarding remaining budget allocations within Government Ministries, to ensure that appropriated funds approved by Parliament shall be utilised directly under the specific output which was allocated for.” The report is published in full below:

1. RECOMMENDATION:

The Finance and Expenditure Committee recommends that the Assembly takes note of its Report.

2. PREAMBLE: The Finance & Expenditure Committee is constituted pursuant to the provisions of Standing Order 170 and it comprises of:- 3. STANDING ORDER 170:- In compliance with the provisions of Standing Orders 170, it shall be the duty of the Finance & Expenditure Committee to:- (a) Consider any Bill, petition or other matter referred by the Assembly or pursuant to these Standing Orders; and any such Estimates or Review of Ministerial and Departmental Performances; (b) To allocate to any Select Committee the examination of any Estimates and of any review of Ministerial Performances; (c) To examine the policy, administration and expenditure of Ministries and Government Bodies related to Government Finance, Insurance, Superannuation, National Provident Fund, Taxation, Auditing of Public Accounts and Ministerial Financial Statements; (d) To have responsibility for the overall review of financial management in all government ministries and public bodies.

PAPERS CONSIDERED:- 1.

P.P.2012/2013 Nu.38, Public Accounts for the Financial Year Ended Public Accounts for the Financial Year Ended 30th June 2008, 2. P.P.20l2/2013 Nu.39, Public Accounts for the Financial Year Ended 30th June 2009, 3. P.P.2012/2013 Nu.40, Public Accounts for the Financial Year Ended 30th June 2010.

5. FINDINGS. This is one of the core responsibilities of the Finance and Expenditure Committee, is to examine and for the overall review of public accounts and financial management in all government ministries and public bodies. The Committee focused its inquiries into two main objectives:- (i) Whether or not the projected revenues by Ministries have been achieved.

If not, why; and (ii) Whether or not the public moneys that the Parliament approved in the Main and Supplementary Estimates were spent in accordance with the conditions they were approved for.

5.1 MANDATE REOUIREMENTS. The Committee noted that in accordance with the provisions of Part XIV of the Public Finance Management Act 2001, Public Accounts shall be tabled before the Legislative Assembly no later than six(6) months from the end of the financial year to which they relate.

The Committee also noted in compliance with provision of Clause 107 of the Public Finance Management Act 2001, the Ministry of Finance shall as soon as practicable, but no later than 4 months after the end of the financial year, prepare and send to the Audit Office the Financial Statements for that year for auditing. However, the Committee noted that the submission of public accounts to Parliament did not comply with the reporting requirements of Part XIV of the Public Finance Management Act 2001.

The Committee firmly believe that effective and efficient outcomes can only be achieved if proper internal controls and financial procedures are in practice. These working principles should be consistent, well managed and monitored on a timely basis. Government Ministries should comply with their reporting obligations and submit Annual Reports to Parliament at the end of each Financial Year, which the Committee feels it is vital and would significantly improve transparent operational controls and account for public resources. The Audit opinion issued in both audited reports were unqualified with emphasis of matters on the failure of the Ministry of Finance to prepare certain statements required by the Public Finance Management Act 2001. The Committee noted that one of the most pressing casual problem noted within the Ministry of Finance and the Audit Office during the audited periods, was the inadequate number of staff on the accounting division to perform the primacy functions of accounting, control and reporting as required by the Public Finance Management Act 2001.

5.2 AUDIT OPINION. It is important that Annual Public Accounts are prepared and presented for audit on a timely basis so that adequate accounting is provided for the financial operations of the Government and its Ministries. The Delay in finalising the Annual Public Accounts has been an ongoing issue for many years. It is expected that the Public Accounts will meet the Statutory time frame required by the Public Finance Management Act 2001.

5.2.1 AUDIT OF PUBLIC ACCOUNTS. The Committee noted several issues raised by the Audit Office through its overall findings of the audit of Public Accounts 2008 - 2010. Some of these concerns include:- 1. Public Accounts concluded with an operating deficit for the year.

2. Term debt went up to S500 million tala mark during the year while income to debt service remained at the same level. 3. Total receipts increased from the previous year but was again below target. 4. Total expenditure also increased from the previous year however still below the amount appropriated.

5. Expenditures were over the amount appropriated and the Ministry of Finance was reminded of their obligations under the Public Finance Management Act 2001 in relation to expenditure over amounts appropriated by Parliament.

6. The Ministry of Finance was again reminded of the failure to prepare regular reconciliation for all bank accounts of the Treasury Fund. Differences in records were beginning to cause great concerns over the existence and, effectiveness of internal controls as well as their reliability as the basis for financial reports and statements.

7. Concerns were again raised with overdrawn and inactive project funds and accounts.

According to the Audit Report, the following comments and clarifications by the Ministry of Finance on issues raised by the Audit Office. The clarifications by the Ministry include:- 1. Actual collections were not achieved

2. The China loan has been realized in the Government Accounts although the buildings not reflected;

3. Duties and Taxes were below the budgeted amount;

4. There was strong monitoring of expenditures;

5. Overspending practices were noted;

6. With regard to issue number 6, this has been addressed in the Financial Year 2009, 2010 and 2011. With the assistance provided all bank accounts are now updated, and major operational accounts are daily reconciled;

7. With regards to issue 7, this was addressed in the Financial Year 2009 and 2010.

5.2.2. COMMITTEE’S VIEW. In compliance with provisions of the Public Finance Management Act by all concerned, in its view, will significantly improve internal controls and accounting for public resources which include:- l. Delay in finalising annual accounts and providing statement of cash flows has been an ongoing issue.

2. To consider other alternative to review of the Finance One computerised system so that it could be able to monitor cash flow of all Government Ministries and Public Body. 3. The Finance One system was specifically designed and installed for the Ministry to operate and monitor. However, there are a few Ministries which have found it difficult to adjust and comply with the reporting requirements already set out by the Ministry of Finance;

4. That the Ministry of Finance and Audit Office must significantly strengthen its monitoring role over financial affairs of all Government Ministries and State Owned Enterprises; 5.

In terms of bankings and overseas funded projects:- (iii) Delay in master receipting and bankings have been resolved and being monitred daily; (iv) Overseas funded projects have been well scrutinized and monitored on a three months quaterly basis annualy.

2. An operating surplus must exceed the budget appropriated for the year: -Concerns were again raised with overdrawn and inactive project funds and accounts and specific outputs. -The process of transferring funds from a specific output to another which should have been approved and actioned in accodance with mandatory obligatiuons; -Virements can be done when funds are vired between outputs and there is a specific guideline policy for that except allocations of transactions on behalf of the State and below the line items, which has to be approved by Parliament through Supplementary estimates.

The Committee believes that most of deficiencies identified by the Audit Office are management failures, although they should ensure that all employees understand their roles and responsibilities to meet corporate objectives.

5.3 CONSTRAINTS EXPERIENCED BY THE MINISTRY OF FINANCE. The Committee noted that one of the most pressing casual problem noted within the Ministry of Finance and the Audit Office during the reviewed periods, was the inadequate number of staff on the accounting division to perform the primary functions of accounting, internal controls and reporting as required by the Public Finance Management Act 2001.

The only concern raised by the Ministry of Finance as one of the constraints is the delay of recruitment process of some of the Project Managers due to technical expertise required for each post.

The Committee also believes that the Ministry of Finance through its Aid Unit should facilitate with certain Government Authorities and the private sector who are carrying out similar projects for technical assistance when the need arises to assist and facilitate the progress and monitoring of these projects.

The Committee noted that most of the projects carried out through the periods under review were mainly within the Agricultural sector.

The other issue faced by the Ministry of Finance was the familliarisation with the newly installed Finance One System, to all Ministries Corporate Services. This system enabled all Government Ministries to have direct access to the Minsitry of Finance online with regards to any financial transaction.

The Committee in its overall view confirmed that the issues faced by the Ministry of Finance and other Government Ministries during the Finacial Year under review have been noted and have been addressed and positive actions and solutions have been applied in order to assure accountability and good governance.

5.4 STRATEGIES & PLANS OF ACTION. The Committee noted that one of the most pressing casual problem noted within the Ministry of Finance have been addressed especially by recruiting an adequate number of graduates and other personnel within the accounting division to monitor and perform accounting and internal controls as required. The Committee also noted ongoing trainings conducted by the Ministry of Finance within Government Ministries focusing on areas for improvement the financial system within the service.

The trainings provided great opportunity for the Minsitry of Finance to review new strategies for compiling quarterly and annual public accounts for tabling in Parliament.

The Committee also noted one of the strategies by the Ministry of Finance to improve its working relations with the Public Service Commission, ensuring that all vacant positions within the service is occupied in accordance with recruitment policies, and appropriated allocations for those positions are utilized.

Throughout the Committee’s investigations it proved that most of the remaining funds within local budgets were allocated for personnel items.

One of the issues faced by the Ministry of Finance was the monitoring of overseas donors funds projects. The Committee believes that the Ministry of Finance through its Aid Unit should facilitate with certain Government Authorities and the private sectors who are carrying out similar projects for technical assistance when the need arises to assist and facilitate the progress and monitoring of these projects. The Ministry of Finance confirmed a lot of improvement since most of the infrastructure work has been awarded to the private sector.

6. SUMMARY OF STATEMENT OF RECEIPTS & EXPENDITURE. 6.2 STATEMENT OF RECEIPTS & EXPENDITURES BY GOVERNMENT MINISTRIES. (Financial Year ended 30th June 2008) The Statement of Public Accounts for the Government of Samoa for the Financial Year ended 30th June 2008, highlights a summary of receipts and expenditure:- 2009 2009 2008 (Actual) (Estimates) $’000 $’000 $’000 RECEIPTS Total

Revenue $444,593 $469,593 ($444,744) EXPENDITURE Total

Expenditure $452,335 $476,219 ($450,527) under/(over) ($7,739) ($6,535) ($5,783) 6.3. STATEMENT OF RECEIPTS & EXPENDITURE BY GOVERNMENT MINISTRIES (financial year ended 30 June 2010) The Statement of Public Accounts for the Government of Samoa for the Financial Year ended 30th June 2010, highlights a summary of receipts and expenditure:- 2010 2010 2009 (Actual) (Estimates) $’000 $’000 $’000 RECEIPTS

Total

revenue $346,324 $331,045 $($444,593) EXPENDITURE

Total

expenditure $359,310 $366,658 ($35,613) under(over) ($11,860) ($103,803) ($7,739) 8. OVERALL VIEW ON PUBLIC ACCOUNTS.

As its inquiry into the public accounts for the Financial Years 2008 to 2010, the Committee noted some very important findings on specific issues, and evidence submitted by Government Ministries were the basis of the Committee’s views and recommendations summarized in its report for the Assembly to note. The main concern raised by the Committee with the Ministry of Finance during its scrutiny was the delay in submitting these public accounts for the Financial Years to Parliament. The delay of submitting audited public accounts to Parliament have made it so difficult for the Committee to conduct adequate accountable measures to scrutinize and compare financial operations of all Government Ministries for the Financial Years under review. The Committee then resolved to focus their inquiries on the most recent year 2009/2010.

8.1 RECEIPTS The summary of revenues for the Financial Years Ended 30th June 2004, 2005 and 2006, showed actual revenue collection by various Ministries in comparison with the estimated revenues projected. The Committee noted that Revenue projections were done on the internal assesments performed by the Ministry of Finance. The Committee noted that some Ministries were unable to meet 50% of their revenue projections while some have exceeded the amounts appropriated. The Committee was uncertain as to whether as to whether the projected revenues determined by the Ministry of Finance were inappropriate or the Ministries concerned did not fully commit their revenue collection. That was the question the Committee was unable to get a specific answer for. However, the Committee was well certain of the fact that, it was at this point of time when the global financial crisis was declared and the effect of the 2009 tsunami devastation affected our local economy. Despite serious issues faced by our local economy due to the impact of the global financial crisis and the effect of natural disasters experienced, the Committee still believe that the Ministrey of Finance should have been able to review and forecast expected revenue from each Ministry during this period of time.

The Committee’s main concern is based on the fact that Government’s annual developments were based on the expected estimates of revenue to be collected from the Ministries concerned, and if those revenue projection were under collected due to wrong projections, then that would adversely impact on the Government’s development work plans for that financial year.

Although the Committee was satisfied with the given grounds by the Ministry of Finance for not collecting appropriated revenues for the reported Financial Years, the Committee strongly believe that current (2010) financial policies on revenue projections should be revised, to ensure it does not have any adverse impact on Government development programs already appropriated for the next financial year.

The Committee also stressed the importance of strengthening revenue collection policies and to encourage all Ministries to meet their appropriated amounts in order to increase ordinary revenue to assist Government’s annual local budget.

8.2 EXPENDITURE The Committee’s overall view confirmed that most of the appropriated funds for the Financial Years under review exceeded estimated amounts approved by Parliament in annual budgets.

Some Ministries submitted proposals to the Minsitry of Finnace for extra funding through the Supplementary Budget. It was quite obvious that the reasons for being unable to utilize all the appropriated figures creating savings at the end of the financial years were:- (i) savings from unfilled vacant positions but funds have already been allocated; (ii) savings from unpaid membership fees to overseas International and Regional Organisations;

(iii) savings from unutilized funds allocated for development projects;

The Committee noted throughout its investigation the issue of not being able to fill vacant positions and it was quite common in most Ministries as their normal excuse when they were enquired by the Committee for not utilizing remaining funds. Most of the vacant positions as confirmed by Ministries involved were mostly contract positions and also confirmed that they have been re-advertising for some of these positions which delayed the recruitment process.

The Committee also stressed their frustration to Ministries which did not fully utilize all their budget allocations, and yet when they appear before the Finance and Expenditure Committee in every budget screening, they always complain of not receiving sufficient funds from the Ministry of Finance for there annual planned activities.

9. RECOMMENDATIONS. Based on its Findings, the Committee recommends Government that:- 1. To comply with statutory requirements of Part XIV of the Public Finance Management Act 2001, to ensure:- iii) that Ministry of Finance to encourage all Government Ministries to submit all statements of expenditure to the Ministry of Finance as soon as practicable after the end of the financial year, to compile and refer to the Audit Office for auditing; iv) comply with the reporting requirements of Part XIV of the Public Finance Management Act 2001, for the submission of Public Accounts to Parliament.

2. To review and strengthen revenue collection policies, to encourage all Ministries to meet their appropriated amounts in order to increase ordinary revenue to assist Governent’s development programs funded under local budget.

The Committee’s main concern is based on the fact that Government’s annual developments were based on the expected estimates of revenue to be collected from the Ministries concerned, and if those revenue projection were under collected due to wrong projections, then that would adverse impact on the Government’s development work plans for that financial year.

3. To reconsider financial policies on revenue and expenditure allocations taking into consideration the adverse impact on the Government’s development work program if such revenue projections were not achieved.

The Committee’s main concern is the amount of requisition being put forward by a lot of Government Ministries to the Ministry of Finance every year during budget screening, but the Committee has revealed from its investigations a lot of these funds already being approved by Parliament, were not fully utilized accordingly during the financial years which they were allocated for.

4. To reconsider requirement policies regarding remaining budget allocations within Government Ministries, to ensure that appropriated funds approved by Parliament shall be utilized directly under the specific output which was allocated for.

5. Management to prioritise clarifications and recommendations by the Audit Office, to ensure remedial and corrective actions to be taken on issues raised, for compiling and presenting future statement public accounts to Parliament.

6. To allocate sufficient fundings for additional staff within the Ministry of Finnace Accounts Division specifically for updating and compiling Public Accounts for tabling in Parliament. The Commiittee strongly believe that priority should be given to the Minsitry of Finance and Audit Office to ensure improved progress through preparing up to date accounts in accordance with the Public Finance Management Act 2001 provisions.

7. To encourage all Ministries undertaking overseas funded projects to be prompt in carrying out such work within the financial year for which those funds were approved for by Parlaiment.

8. Consider as a matter of relevant action to include as part of the Minsitry of Finance Finnace-One System, the inclusion of the statements of cash flow for all Government Ministries

10 ASSISTANCE (Standing Order - 156) The Committee seek assistance from the Ministry of Finanace to assist the Committee with its scrutiny. The Mangement team from the Ministry of Finanace include:-

Tupaimatuna Lavea lulai Lavea - Chief Executive Officer, Rosita Mauai-Matalavea -

Assistant Chief Executive Officer, Soane Leota - Assistant Chief Executive Officer.

11. WITNESS. The Committee during the course of its consideration, heard evidence submmitted by the following Public Officials:

MINISTRY OF AGRICULTURE & FISHERIES.

Fonoiava Sealiitu Sesega - Chief Executive Officer, Peseta Frank Fong - Assistant Chief Executive Officer (Policy & Planning), Fetu Setu-Sakaria - Assistant Chief Executive Officer (Corporate Division), Lina Esera - Principal Accountant.

MINISTRY OF COMMERCE INDUSTRIES & LABOUR. Auelua Samuelu Enari - Chief Executive Officer, Veronica F Leu - Assistant Chief Executive Officer (Corporate Division), Sau Taupisi Faamau - Assistant Chief Executive Officer, Ioane Okesene - Assistant Chief Executive Officer (Legal & Research), Roger Toleafoa - Assistant Chief Executive Officer, Lyndon Chuling - Assistant Chief Executive Officer.

MINISTRY OF COMMUNICATION & INFORMATION TECHNOLOGY. Tuaimalo Asamu Ah Sam - Chief Executive Officer, Matimaivasa Sekuini - Principal Accountant, (Corporate Division).

MINISTRY OF EDUCATION. SPORTS & CULTURE. Matafeo Falanaipupu Tanielu Aiafi – Chief Executive Officer, Polataivao Manutagi Tiotio - Assistant Chief Executive Officer (Corporate Division).

MINISTRY OF FOREIGN AFFAIRS & TRADE.

Aiono Mose Sua - Chief Executive Officer, Palepa Amosa - Assistant Chief Executive Officer, Ferila Lokeni-Lepa - MOSS MINISTRY OF HEALTH. Palanitina Tupuimatagi Toelupe - Former Director General/CEO, Sosefina Talauta Tualaulelei - Assistant Chief Executive Officer (Corporate Division), Gaualofa Matalavea Saaga - Assistant Chief Executive Officer (SWAP), Martin Justino - Internal Auditor MINISTRY OF JUSTICE & COURTS ADMINISTRATION. Masinalupe Tusipa Masinalupe – Chief Executive Officer, Serah Skelton – Assistant Chief Executive Officer (Corporate Division), Lavasii Siufaga Tauauve’a – Assistant Chief Executive Officer (VLand & Titles Court Division), Faagutu Vaalotu – Assistant Chief Executive Officer (Probation Warrants & Maintenance), Lio H. Siemsen – Assistant Chief Executive Officer (Courts Division), Leota Pelenato Paulo – Assistant Chief Executive Officer (Information Project), Papalii John Taimalelagi - Assistant Chief Executive Officer (Tuasivi Office).

MINISTRY OF NATURAL RESOURCES & ENVIRONMENT Leiataua Elisaia Talouli - Assistant Chief Executive Officer (Corporate Division), Josephine Stowers - Assistant Chief Executive Officer (Legal Division), Filisita lkenasio-Heather - Assistant Chief Executive Officer (Land Division), Suluimalo Amataga Penaia - Assistant Chief Executive Officer (Water Resources), Filomena Nelson - Assistant Chief Executive Officer (Disaster Management) Ailepata Manila - Principal Accountant MINISTRY OF POLICE & PRISONS. Afamasaga Michael Soonalole - Acting Commissioner, Nafoitoa T Keti - Assistant Commissioner, Fauono Taualelei Tapu - Assistant Commissioner, Angela N Enosa - Manager (Corporate Division).

MINISTRY OF PRIME MINISTER & CABINET.

Vaosa Epa – Chief Executive Officer, Laulu Henry Taefu - Assistant Chief Executive Officer, Leilua Leota - Assistant Chief Executive Officer, Elena Ainuu - Principal Policy Analyst.

MINISTRY OF REVENUE. Pitolau Lusia Sefo – Chief Executive Officer, Tanuvasa Iosefa Kalolo - Assistant Chief Executive Officer, Perenise Tinei Puna - Assistant Chief Executive Officer (Corporate Division) .

MINISTYR FOR WOMEN, COMMUNITY & SOCIAL DEVELOPMENT Leituala Kuiniselani T. Tago - Chief Executive Officer, Faauiga Mulitalo - Assistant Chief Executive Officer (Corporate Division), Tifitifi Sagapolutele S. Uitime - Assistant Chief Executive Officer (Priniting Division), Luisa Apelu - Assistant Chief Executive Officer (Women’s Division), Lemalama Taaloga - Assistant Chief Executive Officer (Internal Affairs Division), Faafetai Koria - Assistant Chief Executive Officer (Policy & Planning).

MINISTRY OF WORKS. TRANSPORT &

INFRASTRUCTURE. Vaaelua Nofo Vaaelua - Chief Executive Officer, Faamaini Vaa - Assistant Chief Executive Officer (Corporate Division), Fepuleai Faleniu Alesana - Assistant Chief Executive Officer (Maritime Division), Nanai Junior Saaga - Assistant Chief Executive Officer (Civil Aviation), Muliaga Paulino Pania – Assistant Chief Executive Officer (Policy & Planning).

LEGISLATIVE OFFICE Fepuleai Letufuga A M Ropati - Clerk of the Legislative Assembly, Charlene Malele – Deputy Clerk of the Legislative Assembly, Talosaga Aiolupotea – Manager, (Corporate Division)

BUREAU OF STATISTICS Sofia Silipa –

Assistant Chief Executive Officer(Corporate Division), Nerisa Leilua – Principal Accountant. 12. RESOLUTION:

At the conclusion of its Findings the Committee resolved to recommend the Legislative Assembly, to approve:-

(i) P.P.2012/2013 Nu.77 – Public Accounts of the Government of Samoa for the Financial Year ended 30th June 2008;

(ii) P.P.2012/2013 Nu.78 – Public Accounts of the Government of Samoa for the Financial Year Year ended 30th June 30th June 2009;

(iii) P.P.2012/2013 Nu.79 – Public Accounts of the Government of Samoa for the Financial Year Year ended 30th June 30th June 2010.

Hon PAPALIITELE Niko Lee Hang Chairman