Guam § 1908 - Public Audit.
Full text of Guam Guam Code Annotated § 1908 — Public Audit., with citation guidance and answers to common questions.
§ 1908. Public Audit.
(a) The Public Auditor shall, annually, audit or cause to be conducted post-audits of all the transactions
and accounts of all departments, offices, corporations, authorities, and agencies in all of the branches of the
government of Guam.
(b) The Public Auditor may conduct or cause to be conducted such other audits or reviews as he or she
deems necessary.
(1) With respect to the line departments of the executive, the legislative and the judicial branches,
the Public Auditor may conduct the audit through his or her staff or may retain the services of an
independent audit firm or organization, which audit shall be under the direction and supervision of the
Public Auditor.
COL 2025-08-27
(2) With respect to corporations, authorities or agencies, including autonomous agencies and
instrumentalities, which obtain independent audits, the Public Auditor shall make the selection of the
auditing firm or organization and the scope of the audit, the audits of such autonomous agencies or
instrumentalities to be at the cost of the agencies or instrumentalities.
(c) In the event any entity of the United States government, such as the Inspector General, makes an
audit of the government of Guam accounts and financial transactions, the Public Auditor need not cause
another audit to be done for that particular year as long as the audit is made available to the Public Auditor.
2017 NOTE: Subsection/subitem designations added pursuant to the authority of 1 GCA § 1606.
Frequently Asked Questions About Guam § 1908
What does Guam Code Annotated § 1908 cover?
Section 1908 ("Public Audit.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 1908?
A common citation format is "Guam Code Annotated § 1908" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 1908 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.