Constitution of the Independent State of Samoa 51 97A. Responsibilities of Controller and Auditor General – (1) The Controller and Auditor General is responsible for auditing public assets, liabilities and equity including public money. (2) Without limiting clause (1), the Controller and Auditor General shall audit the Treasury Fund, other public funds and public accounts as may be established by law, funds and accounts of all Ministries and other Government and State Offices (including departments of Ministries, and overseas missions), and funds and accounts of other public, statutory authorities, local authorities and other bodies as may be provided by Act. (3) For the purpose of exercising functions under this Part, the Controller and Auditor General has other functions, powers, immunities and independence provided by Act. (4) Except as provided by Act, the Controller and Auditor General has complete discretion in carrying out his or her functions, duties and powers and is not subject to any direction from any person as to: (a) whether or not to conduct a particular audit; or (b) the way in which the Controller and Auditor General is to conduct a particular audit; or (c) the priority to be given to any particular audit or other matter. 98. Duty of Controller and Auditor General to report to Legislative Assembly – (1) Subject to clause (2), the Controller and Auditor General shall: (a) report, at least once annually and at such other times as may be provided by Act, to the Legislative Assembly (i) on the results of all audits conducted under this Part or by Act; and (ii) draw attention to any irregularities in the accounts, transactions, processes, systems or operations of the Treasury Fund or of a public fund, pubic account, Ministry, office or body audited by the Controller and Auditor General under Article 97A(2); and