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50 Constitution of the Independent State of Samoa responsible for Finance may authorise the transfer of funds to one or more nominated votes from the unforeseen expenditure vote: PROVIDED THAT the amount is available to be transferred from the unforeseen expenditure vote AND the total amount of all sums appropriated by the Appropriation Act for that year.” 97. Controller and Auditor General – (1) There shall be a Controller and Auditor General: (a) who shall be appointed by the Head of State, acting on the advice of the Prime Minister; and (b) whose office shall be called the Audit Office. (2) Before advising the Head of State, the Prime Minister shall consult the parliamentary committee responsible for Officers of Parliament on the proposed appointment of the Controller and Auditor General. (3) No person shall be appointed as Controller and Auditor General unless the person satisfies the eligibility criteria provided by Act. (4) A person shall not be appointed as Controller and Auditor General if the person has previously been appointed as Controller and Auditor General or as Controller and Chief Auditor under this Part. (5) Subject to Article 97A(4), the Controller and Auditor General is an independent officer of Parliament. (6) There are no implied functions, powers, rights, immunities or obligations of the Controller and Auditor General arising from the Controller and Auditor General’s status as an independent officer of Parliament. (7) There are no implied powers of the Legislative Assembly arising from the Controller and Auditor General’s status as an independent officer of Parliament and the powers of the Legislative Assembly to act in respect of the Controller and Auditor General are only those provided under or by this Part or Act. (8) Except as provided by Act, the Controller and Auditor General is not subject to the Act regulating the Public Service. (9) Other terms of the appointment of the Controller and Auditor General and the establishment and composition and functions of the Audit Office are provided by Act.

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