Forensic Audit Report under Police and Attorney General’s investigation

By Esther Yvonne Atonio/

Apia, Samoa – 19January 2026 – The long-awaited Forensic Audit Report is now with the Attorney Generals’ Office and the Police for their investigation if charges could be laid.

The Prime Minister Laaulialemalietoa Polataivao Fosi Schmidt said that when the FAST government took office, Cabinet found the first report incomplete and there were missing supporting documents for the auditors to make an opinion.

The report was then reviewed by a Cabinet Select Committee after which the report was given the Attorney General and Police for investigation if there were issues that could lead to police charges.

“Uma ona faia iloiloga o mata’upu fa’aletonu o lea us tu’u i Leoleo ma le Loia Sili, e fa’aauau su’esu’ega ma pe fai ni moliaga o e a’afia ma atagia ai mea fa’asolitulafono,” said the Prime Minister.

The forensic was initiated by the first FAST Government when they came into office in 2021 and over $1.5m tala was approved by Parliament for the audit and the contract was awarded to the BDO auditing firm in New Zealand. However the actual work only started in 2023 due to delays in the process.

The Projects listed for the forensic audit investigation in 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
• Building of the SNPF new headquarters at Salelologa, Savaii
• Building of the 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 Board