A report tabled in the Samoan parliament says staff from the Education Ministry have misappropriated funds.
The Samoa Observer reports the Controller and Auditor General, Fuimaono Camillo Afele, has sent his findings to the Parliament, covering the 2011-2012 financial year.
His report says there were $26,500 US dollars worth of school materials missing in the annual stocktake.
It also says a $1,228 US-dollar advance was granted by the Ministry and then used inappropriately.
The Ministry's internal auditor failed to report the irregularity, which is a breach of the Treasury Instructions.
The report also says Culture staff misappropriated funds in a separate incident and again there was no internal report.