The intention of this paper is to make a case that accountability and transparency mechanisms are already entrenched in the cultural and social structure of local government in Samoa. This understanding is important for several reasons. First, donors, foreign consultants and central government officials responsible for capacity building efforts often fail to recognize the cultural practices and traditional mechanisms in place that are useful for their purpose. Second, in the absence of this knowledge, new measures and practices that run counter to these traditional settings may be introduced and the results are sometimes counterproductive. Third, donors and foreign consultants often use an inappropriate ‘one size fits all’ approach when it comes to fixing governance problems in small developing countries. Finally. It must be realized that when speaking of local government in Samoa, one is in fact talking about the traditional council of chiefs and system of governance as it applies to each village. The council of chiefs exercises all forms of power in the village. A stark contrast to the parliamentary system where there is a strong separation of powers. Promoting new forms of governance at the local level is therefore a very sensitive issue, particularly when proposed ideas or changes to local governance are seen to impact upon the council’s authority in controlling villages affairs.