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Performance Audit

The primary purpose of a performance audit is to provide objective analysis so that management and those charged with governance and oversight can use the information to improve program performance and operations and contribute to public accountability.


A performance audit provides findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria. Performance audits may be broad or narrow in scope and encompass a variety of objectives, including assessing program efficiency, effectiveness, equity, internal control, compliance with legal or other requirements, and objectives related to prospective analyses.



Government auditing standards: 2018 revision technical update April 2021 (Supersedes GAO-18-568G). (n.d.) Audit types. (n.d.). Retrieved from

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Performance Audit Report 2023



The audit assessed various management controls to ensure the Agency is operating effectively, efficiently, and in accordance with American Samoa laws, regulations, and sound business practices.


The audit was included in the Territorial Audit Office (TAO) 2023 annual workplan in response to a directive from the legislature, which requires the TAO to examine the condition of financial records and accounts of the Bureau at least once a year.

Performance Audit Report 2022


The Tax office is a division of the Department of Treasury. The purpose of this examination was to assess the effectiveness of internal controls and procedures in place for the recognition and collection of tax receivables etc. 


This report presents the results of our performance audit of COVID-19 related financial assistance awards for the Department of Health.  This audit seeks to determine that the Department of Health and the American Samoa Government according to their roles and responsibilities ensured that COVID-19 CARES Act funds were spent in an economic and efficient manner and in accordance with conditions and requirements of related grants.  

Performance Audit Report 2021

At the request of the Executive Director of the ASHPO per his letter of March 30, 2021, the TAO conducted a Performance Audit on federal grant no. P20AF003 from the U.S. Department of the Interior's National Park Service. The period under review is from October 1, 2019, to September 30, 2021; (ASG Grant No. F00180). The grant award amount is $404,737. The review is to determine whether ASHPO's program fulfilled its purposes and meets its stated goals. Furthermore, our audit was to endure that terms and conditions were followed in the disbursement of grant funds. Read full report here

A performance audit was conducted as part of the Territorial Audit office (TAO) annual cycle plan to determine that controls and processes are designed and operating effectively to ensure that grants management are administered in accordance with regulated requirements. These grants cover the performance period of October 1, 2019 to September 30, 2021. Read full report here

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