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16.2111 Independent audit reports—Annual reports.

Cite as [A.S.C.A. § 16.2111]

(a) The Foundation shall employ a firm of independent certified public accounts, subject to the approval of the Chairperson, to examine and report upon the status of financial records and accounts. This examination shall culminate in an annual audit of all grants, investments, operational funds, and any other necessary standards. The full Board shall serve as the Foundation’s audit review committee and shall meet with the auditors. Copies of the audit reports shall be furnished to the Governor, the Legislature, the Board, the College President, and made available to the public. The employment of the independent certified public accounting firm may be renewed annually.

(b) The government shall have the right through the Territorial Audit Office to examine the affairs of the foundation at reasonable intervals to insure that the Foundation is operating its affairs on a sound businesslike basis.

(c) The Foundation shall provide an annual report for each fiscal year to the President of the Community College, Governor, the Legislature, and the people of American Samoa, not later than December 31.

History: 1987, PL 20-22 § 2.