Binder Dijker Otte (BDO) Auckland begins Forensic Audit Investigation

By Lagi Keresoma

Apia, Samoa – 15 February 2024: The Minister of Finance, Lautimuia Uelese Vaai has confirmed that Binder Dijker Otte (BDO) – Auckland has been awarded the contract and have begun the long awaited forensic audit investigation into 13 government projects.

BDO has a local counterpart office based at Lalovaea but the Minister said that the company has brought their own team from New Zealand to conduct the investigation with the Ministry of Finance’s Internal Audit on the standby to assist with information needed.

Lautimuia said the Ministry of Finance will not be involved in any way as the investigation has to be independent.

There are 25 matters set down for the forensic investigation and 13 of these will be investigated by BDO.

“The company bid for what they can do in their capacity and resources, but there has to be another open tender to continue the investigating of the remaining 12 matters, and BDO can bid again for the job,” said Lautimuia.

“Three months is allocated for the forensic audit investigation but it is subject to an extension if needed,” he said.

He said the Government allocated ST$1 million for the investigation and BDO’s bid was between $$600,000 and $700,000.

Lautimuia emphasized the objective of the forensic audit is to clarify issues where discrepancies and illegal dealings may have allegedly occurred to improve the existing systems going forward.

He said he is looking forward to the advice from the auditing team.

Legal implications
Asked about the possibility of legal actions if the investigation turns up any illegal dealings, Lautimuia said that would be up to the Government if they wish to pursue it.

“The law is the law and if such issues arise from the investigation, then the Attorney General would advise but it depends on the Government to pursue or not,” said Lautimuia.

Projects listed for Forensic Audit Phase 1 include:

• The Ti’avea Airport Project
• $50 Stimulus for National ID
• Sheraton Hotel & Bungalows Apia Beach Road
• Lease on the Samoa Airways Aircraft
• Newly built prison at Tanumalala & Savaii
• SNPF new headquarters at Salelologa, Savaii
• New Electoral Office Mulinu’u
• Samoa National Broadband Highway & School-net Project
• Underground Cabinet Network Arrangement (MCIT)
• Satitoa Port/wharf
• Nafanua Patrol Boat incident
• Tax Invoice Monitoring System (TIMS)
• Purchasing of the Ministry of Works computers
• Purchase of two vehicles from Scholastic Books for MESC
• Instalment of electricity to Falelatai & Samatau in 2019-2020 & usage of EPC funds for election campaign
• Accountability for funds used by the former Prime Minister, Cabinet & the late Chief Justice under the Civil List Act
• Unforeseen & Unauthorized funds under the Act
• Tenders Boards