Guam § 1909 - Duties of Public Auditor.

§ 1909. Duties of Public Auditor.

The Public Auditor shall have the following powers and duties:

(a) To direct and supervise all financial and management audits conducted pursuant to § 1908 of

this Chapter so that annual audits are completed for the prior fiscal year no later than June 30.

(b) To settle, in accordance with law and administrative regulations, the accounts of Disbursing

Officers and Certifying Officers who are accountable for the proper payment of vouchers certified and

presented to them for payment and for cash and related assets in their custody and control.

(1) This authority shall not extend to the collection of income taxes; however, once the taxes

are collected, the authority shall extend to the disbursement or transfer of such revenues.

(2) This authority shall not be construed so as to repeal any provision of the Government

Claims Act.

(c) To communicate directly with any person or with any department, officer or person having

official relations with the office in any matter relating to the expenditures of government funds and

property or to the settlement thereof; and

(1) establish deadlines for submission by every department or agency head, inclusive of

autonomous entities, or head of a program within the government of Guam of all financial or

program information under their control as are necessary to carry out the duties and functions of

the Office of Public Accountability. Failure to submit such information by the required deadline

shall result in the imposition of a Two Hundred Fifty Dollars ($250.00) fine against the general

manager, director, or head of the agency, in their personal capacity, per missed deadline which

shall be deposited into the Guam Memorial Hospital Operations Fund. An additional fine of Two

Hundred Fifty Dollars ($250.00) shall be assessed against the general manager, director, or head

of the agency, in their personal capacity, for every thirty (30) days that the reporting requirements

are not met.

(2) The Public Auditor shall file a report of those general managers, directors, or heads of

the agency who fail to pay the fine imposed herein within thirty (30) days with the Office of the

Attorney General of Guam for enforcement.

(3) Deadline Extension.

(A) Notwithstanding the deadlines set forth within this Act, an agency director who is

unable to comply with the submission deadline specified herein may submit a written request

to the Office of Public Accountability (OPA) for an extension at least five (5) days prior to

the established deadline. The request must clearly specify the reasons for noncompliance and

propose an alternative submission date.

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(B) Upon receipt of the request, the OPA shall issue a written decision within three (3)

business days. Should the OPA grant the extension, the decision shall clearly indicate the

revised deadline. If the extension is denied, the written decision shall specify the reasons for

denial and must be transmitted to I Maga’hågan/Maga’låhen Guåhan and the Speaker of I

Liheslaturan Guåhan within forty-eight (48) hours of issuance.

(d) To conduct public hearings, to subpoena witnesses, to conduct depositions, to administer

oaths, to require the production of any books, records or documents in the exercise of the powers of

the Public Auditor in the carrying out of the Public Auditor’s duties under this Chapter and other laws

of Guam. In doing any of the activities in this subsection, the Public Auditor may, at his discretion,

utilize the services of the Attorney General or an attorney in private practice.

(e) To carry out other duties and powers as may be designated to the Office of Public

Accountability by law.

(f) To submit annual reports to I Maga’håga/Maga’låhi and I Liheslatura within ninety (90) days

after the close of each government fiscal year, such reports to include recommendations for necessary

legislation to improve and to protect the integrity of the financial transactions and condition of the

government.

(g) To make rules and regulations, subject to the provisions of the Administrative Adjudication

Law, as may be necessary to carry out the duties and powers of the Office.

(h) To report to the Attorney General of Guam for prosecution of violations of law regarding

violations coming to the Public Auditor’s attention, where such violations pertain to the expenditures

of funds and property of the government of Guam, including its autonomous agencies and

instrumentalities, including those pertaining to trust funds held by the government of Guam; or for

such other civil or criminal action as the Attorney General may determine.

(i) Subject to the availability of funds provided by annual appropriation by I Liheslatura, to

employ such necessary staff to carry out the functions and responsibilities of the office; and for such

employment, the Public Auditor shall serve as the Office of Public Accountability’s appointing

authority for all personnel employed at the Office of Public Accountability, hiring employees from an

established list of qualified applicants in accordance with established criteria, and assigning, detailing,

and transferring employees as the Public Auditor deems necessary for the effective operation of the

Office of Public Accountability.

(j) Provide copies of all audits to the Director of Administration, the Director of the Bureau of

Budget and Management Research, to the Chairperson of the Committee on Rules of I Liheslatura,

and to the Controller of the Superior Court of Guam. Copies of all audits shall also be available to

members of the public.

(k) Shall hear and decide all appeals of decisions that arise under 5 GCA § 5425(c), as provided

for by 5 GCA § 5425(e).