Samoa has met key fiscal transparency requirements but needs to improve the timely publication of its end-of-year financial report, according to the 2026 Fiscal Transparency Report by the United States Department of State.
The report found that Samoa made its executive budget proposal and enacted budget available to the public within a reasonable period during the review period.
However, it said Samoa did not publish its end-of-year report in a timely manner.
The report found that documents published by the government were generally reliable and that information on public debt obligations, including major debt held by state-owned enterprises, was publicly available.
Samoa also disclosed allocations to and earnings from state-owned enterprises, while all off-budget accounts were disclosed.
The report said the country’s supreme audit institution met international standards for independence and had access to the entire executed budget.
However, publication of recent audits was still pending parliamentary approval.
The government was also found to have published accessible information on public procurement contracts.
The State Department identified one key step Samoa could take to strengthen fiscal transparency:
“Making its end-of-year report publicly available within a reasonable period.”
The report assesses the transparency of governments’ public finances and focuses on whether citizens and institutions have access to reliable and timely information on government revenues, spending, debt and public fiscal management.
