The Government's Audit Office has found that 36,000 US dollars is missing from the Customs Office.
The Samoa Observer reports that three employees face possible criminal charges.
The paper says police have been investigating the Customs Division after audits by the Chief Auditor Tamaseu Leni showed some discrepancy with customs collections.
Tamaseu told the newspaper that a second audit report of customs should be completed next week.
The auditing of customs was launched after the revenue ministry chief executive, Poufa Te'o, alerted the chief auditor that he had found funds missing.