What is a surprise or unannounced cash count?
A surprise cash count is the unscheduled counting of petty cash and cash receipts on daily operations of business
Cash Count Reference?
All cash collections or petty cash must adhere to the Department of Treasury "American Samoa Government (ASG) Cash Receipts Policy Manual" for guidance on cash collections, cash on hand, petty cash and deposit of cash collected
What do auditors do during the cash count audit?
The auditors determined whether local government agencies and divisions;
complied with policies and procedures on cash collections and whether those policies and procedures were adequate
cash receipts transactions were complete, accurate, adequately documented, recorded and deposited timely and intact
maintain physical safeguard of cash, checks and unused receipts
2022 Cash Count Audit Reports
22-01 Customs Office
The Customs office is a division of the Treasury Department that collects excise taxes and fees on imported supplies based on Customs Regulations outlined in the American Samoa Annotated code (A.S.C.A), Title 11 Revenue; Chapter 10 "Excise taxes on Imports." Taxes are levied and payable at points of entry, namely the Pago Pago International airport (newly Customs office warehouse), the temporary office at Fagatogo (Tedi of Samoa Building), and the Post Office and Lady Naomi outlet at the small dock.
2021 Cash Count Audit Reports
On February 5, 2021, the Territorial Audit Office (TAO) conducted an unannounced cash count at the DPW at the Accounting Division. The audit determined whether DPW (1) complied with policies and procedures on cash collections and whether those policies and procedures were adequate, (2) cash receipts transactions were complete, accurate, adequately documented, recorded, and deposited timely and intact; and (3) maintain physical safeguard of cash, checks, and unused receipts.
An unannounced cash count was conducted at the DPS, at two stations (1) Office of Motor Vehicles (OMV) on February 2, 2021 and (2) Records Division on February 3, 2021.
OMV is a division of the DPS located in Tafuna, the OMV is designated to administer and monitor the cash collections of vehicles registration fees, driver licenses permit, inspections of vehicles and vehicle weights.
DPS Records is another division of the DPS located at the main headquarters in Fagatogo. The Records division monitors cash collections of public safety services ranging from employment clearance, etc. Read full report
The Iliili Golf Course is under the management of the American Samoa Government SCMO. The Golf Course collects cash on a daily basis from green fees only. The car rentals are being provided and operated by a private business. The golf course is open seven (7) days a week, the green fees to golf are very reasonable. The golf course refers to their cash collection cashiers as Starters who accepts payments from players. Read full report
We conducted a limited scope review at the DPW on February 08, 2021 at the Dial-a-Ride (DAR) Grant Program. American Samoa receives Section 5310, 5311, 5339 grant programs of the Federal Transit Administration (FTA) that provide federal financial assistance to the transportation systems and services for the people of American Samoa. The Governor of American Samoa has designated the DPW, FTA Division as the administering agency for the FTA programs. Read full report here
21-04 Dial A Ride
TAO conducted an unannounced Cash Count for the DPA, Main office in Fagatogo on February 26, 2021. DPA has two collection locations (1) Main Office and (2) Water Transportation Division (WTD). Pursuant to American Samoa Annotated Title 20, requires DPA to collect fees from ship owners and cargo owners to defray the cost of constructing, maintaining, and operating hydraulic engineering and navigation facilities, fairways etc. Read full report here
We conducted a surprise cash count on October 8, 2021 at the Office if Vital Statistics (OVS) on October 8, 2021. The OVS is under the control of the American Samoa Department Homeland Security per A.S.C.A Chapter 3 - Title 4.0330, "The Governor of American Samoa of his authorized representative shall create and establish the position of Registrar of Vital Statistics. The Registrar of Vital Statistics shall be under the control and supervision of the Director of Homeland Security". Read full report here
21-09 Office of Vital Statistics
An unannounced cash count was conducted on October 29, 2021 at the Department of Agriculture facility. The Department of Agriculture assesses fees on imported agricultural products and other approved services to the people of American Samoa and requires that: (1) All importers of agriculture products for commercial or household consumption are require to have an import permit, (2) Importer permits shall be issued by the Director of Agriculture and commercial importers are required to pay an annual fee of $15o on block permits. Read full report here