Pago Pago, AMERICAN SAMOA — The Territorial Audit Office uncovered more than 100 unregistered government vehicles during its audit of the American Samoa Government (ASG) fleet of light-duty vehicles. 

This is outlined in an Audit Report dated April 1, 2026, endorsed by the Territorial Auditor, Mike Edmonds.

This comprehensive audit was conducted in partnership with the Office of Property Management, with the primary objective of determining whether ASG has effectively instituted and adhered to internal control measures to ensure adequate accountability for its government-owned vehicle fleet.

This audit focused specifically on the six departments that manage the most light-duty vehicles within ASG's fleet: the Department of Education, the Governor’s Office (along with its associated offices), the Department of Health, the Department of Public Works, the Department of Port Administration, and the Office of Samoan Affairs.

They conducted the audit in coordination with the Office of Property Management to evaluate whether ASG has implemented and adhered to internal controls to ensure proper accountability for government-owned vehicles.

This initiative was prompted by previous issues identified in the Department of Public Safety’s internal controls for managing its fleet, which were highlighted in a performance audit report released in August 2024. 

The audit revealed that both Property Management and the operating departments need to enhance accountability for their light-duty vehicles and identified issues. 

-        An ASG (American Samoa Government) vehicle was left at several garages for eight years and was ultimately scrapped without proper authorization. Salvageable parts from this vehicle were reportedly sold by a private garage.

-        Five vehicles listed in Property Management’s Master Inventory Control Record could not be located.

-        Seventeen Department of Public Works vehicles were damaged beyond repair but remained stored at their offices.

-        Surveyed vehicles were not removed from the premises of other departments.

-        ASG staff removed parts from vehicles without notifying Property Management.

-        Three surveyed vehicles were still in use by various departments.

-        Three sets of vehicles had duplicate license plates.

-        ASG departments leased and rented vehicles without informing Property Management.

-        The Department of Health had 12 leased or rented vehicles, but only 2 had current contracts.

-        Public Works rented four vehicles without notifying Property Management, incurring costs of nearly $56,000.

-        Three Public Works vehicles had license plates that did not match Property Management’s records due to changes made by Public Works.

-        ASG vehicles had tinted windows in violation of legal regulations.

-        The Port Administration accepted a vehicle from a contractor without a written change order.

-        113 ASG vehicles were not registered.

The Audit noted that it’s essential for Property Management and the operating departments to comply with the American Samoa Annotated and Administrative Codes.

These issues highlight the urgent need for improved accountability regarding ASG’s fleet of light-duty vehicles. The value of the light-duty vehicles in their sample alone was approximately $13.5 million, which accounted for around 51 percent of ASG’s light-duty fleet. Therefore, the total value of all ASG’s light-duty vehicles is likely between $25 million and $30 million.

Given the size and value of the fleet, the audit noted that ASG must establish stronger accountability measures to ensure proper management. 

“Our review uncovered significant internal control deficiencies that contributed to the aforementioned problems. Key issues include the lack of a comprehensive policies and procedures manual within Property Management, the absence of regular inventories, and insufficient coordination with departments to account for all vehicles.

“Additionally, the departments have not developed their own policies and procedures for fleet management, nor have they assigned responsible staff to oversee their vehicles.

To address the identified internal control deficiencies, the report outlines 17 recommendations to resolve the findings. Including the need to develop a comprehensive policies and procedures manual that covers all aspects of managing ASG's fleet. This manual should include, but is not limited to:

- The authority and responsibilities of Property Management in ensuring accountability for ASG's fleet.

- Conducting regular inventories of ASG's fleet.

- Coordinating with departments on all vehicle-related matters.

- Defining departmental responsibilities for overseeing their vehicles, including designating staff to manage their fleet.

- Surveying vehicles.

- Transferring surveyed vehicles to Property Management.

- Prohibiting departments from removing parts from vehicles.

- Prohibiting the switching of license plates.

- Managing the leasing and renting of vehicles.

- Registration of government-owned vehicles.

- Guidelines for window tinting on government-owned vehicles.

Also, it recommended regular training be provided to departments on all policies and procedures for maintaining their fleets.

The auditors also recommended investigating the feasibility of implementing an electronic tracking system for ASG vehicles.

It further recommended that a comprehensive policy and procedure for the leasing and renting of vehicles for government use be developed. This policy should include, at a minimum, the intended purpose of the leased or rented vehicle, including a written cost-benefit analysis justifying leasing or renting, instead of purchasing the vehicle, and the estimated duration for which the vehicle will be needed; and the authorization process for leasing or renting vehicles.

It noted that a requirement to report leased or rented vehicles to Property Management to maintain accurate records should be established, with annual inventories of leased and rental vehicles conducted. In addition, collaborating with operating departments to track leased vehicles and incorporate them into the Master Inventory Listing should happen.

They also urged the development of a written policy and procedure to guide departments in ensuring that lease or rental contracts are up to date and easily accessible.

The auditors also noted that departments should comply with the requirements of Administrative Code Section 10.0130(c) regarding the return of survey vehicles to service. Furthermore, they urged the need to enhance accountability for vehicles, with these procedures ensuring proper vehicle record-keeping, conduct regular inventories, and reconcile any discrepancies between departmental records and those of Property Management. 

Importantly, auditors recommended  that annual coordination with the Office of Property Management would ensure departmental records are consistent with Property Management's records.

This coordination would discontinue many of the inconsistencies identified by the audit such as not knowing whenever a vehicle cannot be located; and, not ensuring that vehicles are registered annually with the Office of Motor Vehicles.

Additionally, Property Management should be notified for their records when written change orders are issued to document all mutually agreed-upon changes to contracts (leases/ rentals).