Title 1, General Provisions

The first election for the position of Public Auditor shall occur at the general election that shall take place in November of the year 2000. The Public Auditor elected at such time shall be sworn into office on the first Monday of the following January. The appointed Public Audi…

For the period following the certification of the election and the swearing-in of the Public Auditor- elect, the incumbent Public Auditor, should he or she not be the successful candidate in that election, shall assist the Public Auditor-elect in the preparation of his or her new…

[Repealed.] SOURCE: Added by P.L. 21-122:1 (July 20, 1992). Repealed by P.L. 25-042:5 (June 9, 1999). COL 2025-08-27

The Public Auditor shall be (a) a citizen of the United States and a resident of Guam for the five (5) years preceding his or her election, and (b) shall not have been convicted of a felony or suspended in any U.S. or non-U.S. jurisdiction by an ethics board overseeing the certif…

(a) The annual compensation of the Public Auditor shall be One Hundred Thousand Dollars ($100,000) and shall not be diminished during the Public Auditor’s term of office. (b) Subject to the availability of funds, the Public Auditor may appoint a Deputy and an Executive Secretary …

(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 cau…

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 accor…

(a) Except pursuant to a subpoena issued by a court of competent jurisdiction for good cause shown, or the powers afforded I Liheslaturan Guåhan under Legislative Investigative Powers, 2 GCA Chapter 3, the Public Auditor shall not be required to disclose any working papers. For t…

(a) Recall. The Public Auditor may be removed from office in the same manner as that provided by the Organic Act for the removal of I Maga’håga/Maga’låhi. In determining the number of signatures on the Petition for Recall, and in deter-mining whether enough votes are cast for rec…

[Repealed.] SOURCE: Added by P.L. 21-122:1 (July 20, 1992), entitled “Budget Approval.” Repealed and reenacted by P.L. 25- 042:7 (June 6, 1999). Repealed by P.L. 26-001:IV:1 (Mar. 7, 2001).

the Audits Prepared and Transmitted by the Public Auditor. I Maga’håga/Maga’låhi, the Committee on Rules of I Liheslatura, and the Chief Justice of the Supreme Court of Guam: (a) shall prepare corrective action plans, as contemplated by “Government Auditing Standards” promulgated…

In the event I Maga’håga/Maga’låhi, the Committee on Rules of I Liheslatura, or the Chief Justice of the Supreme Court of Guam: (a) fails to implement the required corrective action plan; or (b) fails to provide a satisfactory explanation as to why such recommendations have not b…

The Office of Public Accountability is responsible for the conduct of program evaluation and review of compliance by various government programs with performance standards established by I Liheslaturan Guåhan. The Public Auditor shall perform any audit of either the financial or …

The Public Auditor shall submit to I Liheslaturan Guåhan on a continuous basis recommendations with respect to altering and amending the performance standards assigned to any government of Guam program, as well as recommendations with respect to procedures for evaluation complian…

The Public Auditor shall conduct program evaluation and justification reviews and other related duties as prescribed by law. As part of these analyses the Public Auditor shall perform or contract for the performance of agency evaluation and justification reviews. The Public Audit…

“Agency” as contained in this Chapter shall mean government of Guam line agencies; autonomous or semi-autonomous, boards, bureaus and commissions. “Programs” are programs defined by law as such, under the purview of agencies. Every government agency shall be subject to a program …

I Liheslaturan Guåhan intends that the program evaluation and justification review procedure be designed to assess the efficiency, effectiveness, and long-term implications of current or alternative government policies, and that the procedure results in recommendations for the im…

The Public Auditor has the authority to conduct surprise/unannounced audits of any government of Guam agency at the Public Auditor’s discretion, and all agencies shall surrender such records as are determined necessary for the conduct of the surprise/unannounced audits. SOURCE: A…

Upon the completion of any audit done pursuant to this Act, the Public Auditor shall provide a copy of the audit to all news media on Guam, as well as publish the audit on the Internet and make the Internet address of each audit publicly known. SOURCE: Added by P.L. 25-042:14 (Ju…

(a) The Public Auditor is specifically authorized to supervise audits, or at the Public Auditor’s discretion, perform audits, of autonomous agencies and instrumentalities of the government of Guam, inclusive of, but not limited to, the Guam Visitors Bureau (GVB), the Guam Economi…

(a) Timeline for Submission. No later than sixty (60) calendar days after the independent audit report for a government entity has been released by the Office of Public Accountability for each fiscal year, every director, administrator, president or head of a government of Guam a…

Procedures. The Office of Public Accountability shall at any time cause each government of Guam agency’s Standard Operating Procedures (SOPs) to be reviewed for adequacy, effectiveness, and efficiency as part of each agency’s audit scope. For purposes of this Section, SOPs are wr…

The Public Auditor of Guam shall receive and maintain Procurement Training Compliance Reports, submitted pursuant to 5 GCA § 5141(n), in an electronic portable document format. SOURCE: Added by P.L. 36-011:3 (April 9, 2021). ---------- COL 2025-08-27