§1668 — Title 48 Territories and Insular Possessions | U.S. Code

Summary

The Governor of American Samoa must make, publish, and send a full yearly financial report to Congress and to the Secretary of the Interior no later than 120 days after the fiscal year ends. The report must follow the National Council on Governmental Accounting rules and include required statistics about the government’s physical, economic, social, and political conditions, plus any other information Congress asks for. The Governor must also file any other reports that Congress or federal law require. The auditing powers that used to belong to the government comptroller are moved to the Department of the Interior’s Office of Inspector General to create independent audit oversight. That office will audit all revenue, receipts, bond funds, spending, property use, and trust funds and must tell the Secretary of the Interior and the Governor when money isn’t collected or when spending or property use is irregular or unlawful. These audit powers cover all government activity and add to the Inspector General’s authority under chapter 4 of title 5. To make this work, the people, equipment, contracts, records, debts, and remaining funds tied to the comptroller’s audit function are transferred to the Interior’s Office of Inspector General.

Title 48, §1668

Territories and Insular Possessions — Source: USLM XML via OLRC

(a)The Governor of American Samoa shall prepare, publish, and submit to the Congress and the Secretary of the Interior a comprehensive annual financial report in conformance with the standards of the National Council on Governmental Accounting within one hundred and twenty days after the close of the fiscal year. The comprehensive annual financial report shall include statistical data as set forth in the standards of the National Council of Governmental Accounting relating to the physical, economic, social, and political characteristics of the government, and any other information required by the Congress. The Governor shall also make such other reports at such other times as may be required by the Congress or under applicable Federal law.

(b)The following functions, powers, and duties heretofore vested in the government comptroller for American Samoa 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 American Samoa:

(1)The authority to audit all accounts pertaining to the revenue and receipts of the government of American Samoa, 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 American Samoa including those pertaining to trust funds held by the government of American Samoa.

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

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

(d)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 American Samoa relating 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 1668, Pub. L. 96–205, title V, § 501, Mar. 12, 1980, 94 Stat. 90, mandated payment of salary and expenses of the government comptroller for American Samoa from funds appropriated to the Department of the Interior, prior to repeal by Pub. L. 97–357, § 402.

Amendments

2022—Subsec. (c). Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act of 1978 (92 Stat. 1101), as amended.” 1998—Subsec. (a). Pub. L. 105–362 struck out “The Governor shall transmit the comprehensive annual financial report to the Inspector General of the Department of the Interior who shall audit it and report his findings to the Congress.” after “other information required by the Congress.” and “He shall also submit to the Congress, the Secretary of the Interior, and the cognizant Federal auditors a written statement of actions taken or contemplated on Federal audit recommendations within sixty days after the issuance date of the audit report.” after “under applicable Federal law.”

Statutory Notes and Related Subsidiaries

Termination of Reporting RequirementsFor termination, effective May 15, 2000, of provisions in the 1st sentence of subsec. (a) of this section relating to the requirement that the Governor submit a comprehensive annual financial report to Congress, see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and the 14th item on page 115 of House Document No. 103–7.

§1668 Reporting Duties of Governor and Transfer of Functions From Government Comptroller for American Samoa to Inspector General, Department of the Interior