A former principal accountant of the Customs Division of the Ministry of Revenue in Samoa, Joe Fepulea'i, has been found guilty of four counts of theft as a servant but not guilty of seven counts of falsifying accounts.
Fepulea'i was accused of stealing 2,000 US dollars.
The Supreme Court verdict comes after a trial which began in 2008, but followed a police investigation into missing public funds in the Customs Division five years ago.
The defendant is scheduled to be sentenced next month.