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Performance Audit

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Engagements that provide objective analysis, findings, and conclusions to assist management and those charged with governance and oversight to, among other things, improve program performance and operations, reduce costs, facilitate decision-making by parties with responsibility to oversee or initiate corrective action, and contribute to public accountability. In a performance audit, the auditors measure or evaluate the subject matter of the audit and present the resulting information as part of, or accompanying, the audit report (Government Auditing Standards). 

Performance audits include evaluating whether an entity's internal control policies and procedures help safeguard its assets and describe any weaknesses in these internal control policies and procedures. 

According to Generally Accepted Government Auditing Standards (GAGAS) published by the federal Government Accountability Office (GAO), a performance audit provides findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria. Performance audits provide objective analysis to assist management and those charged with governance and oversight in using information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility for overseeing or initiating corrective action, and contribute to public accountability. The term program is used in GAGAS to include government entities, organizations, programs, activities, and functions. Current GAO performance audit standards are included in Government Auditing Standards, also known as the Yellow Book.

This performance audit work may be done as a part of a compliance audit or as a separate performance audit, depending on the scope of the review to be undertaken ("Audit types," n.d.). 


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

Audit types. (n.d.). Retrieved from

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. 


Department of Health (DOH) coming soon

The American Samoa Government Public Health 

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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