Treasurer of Guam

The Treasurer of Guam or his designated agent, shall receive, and account for all monies, from whatever source, giving proper authenticated receipts for the same. He shall disburse monies only upon properly signed warrants. He shall maintain a daily cash blotter in which shall be entered all cash transactions in detail, showing dates of all receipts and disbursements, names or persons making payments or receiving payments and amounts. This blotter shall be balanced daily. All receipts and warrants shall be turned over daily after recapitulation on control records to the Director of Administration for audit, verification, necessary ledger entries, and filing. SOURCE: GC § 6100.