Samoa's financial year ends on 31 December. Government budgets have commonly shown deficits in recent years. The US Central Intelligence Agency (CIA) estimates that in 1997 Samoa's central government took in revenues of approximately $52 million and had expenditures of $99 million including capital expenditures of $37 million. Overall, the government registered a deficit of approximately $47 million. External debt totaled $188 million.
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