The American Samoa Government has been advised to establish a system of budget accountability.
The government's independent auditors, Moss Adams, say budget overrun findings have still not been addressed.
In the 2011 fiscal year, the Government overspent its budget by 8.9 million US dollars.
And for 2012, the budget overrun continued upwards and was recorded at 13.7 million dollars.
The auditors say there is no consistent formal budget accountability process in place across all government departments and functions.
They say because there's no accurate monthly general ledger or interim financial statement available to government departments, financial information is not available to departments to help them accurately track and monitor available funds.
According to auditors, budget overruns impact the territory's ability to effectively conduct operations in the current and future fiscal years.
They recommend that in addition to establishing a robust structure of internal controls, the government should establish a system for budget accountability.