Terms Used In 11 Guam Code Ann. § 161101

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
(a) There is hereby established, separate and apart from the General
Fund, the “”Better Public Service Fund.””

(b) Ten percent (10%) of all fee and license revenues received by the Department of Revenue and Taxation shall be deposited into said Fund.

(c) The Director of Revenue and Taxation shall use the Fund to improve and modernize systems that are used to provide Department services to the public, including on-line filing of all taxes, on-line renewal of licenses and permits, upgrades of computer hardware and software to improve record retrieval by members of the public, and the training of Department staff in technical skills and customer service.

(d) No moneys shall be expended from the Fund without legislative appropriation. The Fund shall not be subject to the transfer authority of I Maga’lahi.