Forensic Audit has major issues says Minister of Revenue

Apia, SAMOA – 17 February 2026 – The Minister of Revenue, Pauga Te’omatavu’i Talalelei Pauga has confirmed that there are major issues with the forensic audit report that investigated the expenditure of funds on 13 major government projects under the HRPP government.

The forensic audit was called when the FAST Government first got into office in July 2021 and ended close to forty years of HRPP rule.

There were 30 projects first listed for investigation under the forensic audit. However, only 13 projects were covered by the forensic audit carried by BDO of New Zealand commissioned for the project. The other 17 projects remain to be investigated.

According to Pauga, the job could have been carried by local auditors, but the Government tendered it and awarded the contract to an overseas auditing firm to ensure independence and avoid any conflicts of interest.

However, the Minister said that it has been reported that there had been association of the overseas contractor and its local firm.

Some of the projects covered in the in forensic audit investigation included the Ti’avea Airport, the prison at Tanumalala, Covid-19, Electrification project at Falelatai, Measles epidemic and others.

According to the Minister, the major issues raised in the forensic audit report included the absence of supporting receipts and documentation of expenditure of project funds, lack of clarity of personnel who led the projects under investigation and the lack and incomplete evidence such as Cabinet papers (PK) and Cabinet decisions (FK) of specific projects under investigation.

Lack of Auditors Legal Opinion
The Minister, an accountant and auditor by training and work experience both in New Zealand and Samoa, was a Partner in the Su’a and Pauga and Associates Firm before he entered politics in 2025.

He told the media that accountants and auditors rely on supporting evidence to form a legal opinion of their investigations. He said that it was clear in the Forensic Audit Report that the auditors did not form a legal opinion due the lack of supporting evidence for the projects they investigated.

Pauga believes, the auditors could not form an opinion as they did not obtain the supporting evidence and documentation they should have had for their investigation.

He strongly believes, that due to the major issues surrounding the outcome of the investigation, there is a need for in-depth investigation to be carried out.

When the Forensic Audit Report was handed to the caretaker government, they decided that Cabinet needed time to look at the report which “was quite thick”.

When the new FAST Government took office in September last year, the Prime Minister and Cabinet decided to appoint a Cabinet Select Committee comprising five Ministers to look at the report and make recommendations to Cabinet.

The Select Committee found that the report revealed major gaps, missing records and governance weaknesses that required deeper investigation by the Attorney General and Police.

About $1M tala was passed by parliament to fund the forensic audit investigation and Pauga said Cabinet is of the view to complete the investigation of the 13 projects already covered, before moving on to the 17 projects yet to be investigated.

The Minister rejected the statements made by the caretaker government and the parliamentary Opposition that there is nothing of substance in the forensic audit report. He emphasized that there are major issues that need further investigation and appropriate legal action.

He said that the Attorney General and Police are given two months to review the report and report back to Cabinet.