§1422d — Title 48 Territories and Insular Possessions | U.S. Code

Summary

The audit and oversight duties that used to belong to the government comptroller for Guam are moved to the Inspector General, Department of the Interior so there is independent audit oversight of Guam’s government. The Inspector General can audit all Guam revenue and receipts, bond funds, expenditures, property, and trust funds. The Inspector General must report to the Secretary of the Interior and the Governor of Guam any money not collected or any spending or use of property that is irregular or not allowed. This authority applies to all Guam government activities and adds to the Inspector General’s powers under chapter 4 of title 5. To make this work, the comptroller’s audit staff, assets, debts, contracts, property, records, and remaining funds used for audits are moved to the Office of Inspector General, Department of the Interior.

Title 48, §1422d

Territories and Insular Possessions — Source: USLM XML via OLRC

(a)The following functions, powers, and duties heretofore vested in the government comptroller for Guam are hereby transferred to the Inspector General, Department of the Interior, for the purpose of establishing an organization which will maintain a satisfactory level of independent audit oversight of the government of Guam:

(1)The authority to audit all accounts pertaining to the revenue and receipts of the government of Guam, and of funds derived from bond issues, and the authority to audit, in accordance with law and administrative regulations, all expenditures of funds and property pertaining to the government of Guam including those pertaining to trust funds held by the government of Guam.

(2)The authority to report to the Secretary of the Interior and the Governor of Guam all failures to collect amounts due the government, and expenditures of funds or uses of property which are irregular or not pursuant to law.

(b)The authority granted in paragraph (a) shall extend to all activities of the government of Guam, and shall be in addition to the authority conferred upon the Inspector General by chapter 4 of title 5.

(c)In order to carry out the provisions of this section, the personnel, assets, liabilities, contracts, property, records, and unexpended balances of appropriations, authorizations, allocations, and other funds employed, held, used, arising from, available or to be made available, of the office of the government comptroller for Guam related to its audit function are hereby transferred to the Office of Inspector General, Department of the Interior.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 1422d, act Aug. 1, 1950, ch. 512, § 9–A, as added Sept. 11, 1968, Pub. L. 90–497, § 5, 82 Stat. 845; amended Oct. 15, 1977, Pub. L. 95–134, title II, § 203(a), 91 Stat. 1161, related to the creation, auditing function, and reporting duty of the office of a government comptroller for Guam, prior to repeal by Pub. L. 97–357, § 104(b).

Amendments

2022—Subsec. (b). Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act of 1978 (92 Stat. 1101), as amended.”

§1422d Transfer of Functions From Government Comptroller for Guam to Inspector General, Department of the Interior