) There is hereby created, separate and apart from other funds of the government of Guam, a fund known as the ‘Department of Education Operations Fund’. This fund shall not be commingled with the General Fund and shall be kept in a separate bank account to be in the name of the Department of Education (DOE). The amount appropriated by I Liheslaturan Guåhan to the Department of Education for its annual operations shall be deposited in the Department of Education Operations Fund to cover the operational expenses of the Department of Education and any use associated with the Department of Education, as determined in the Department of Education budget in accordance with Title 10 Guam Code Ann., Chapter 3, by the Guam Education Policy Board or the laws of Guam. The Superintendent of Education shall conduct public hearings at the public schools prior to the submission of the budget to the Guam Education Policy Board in order to address each school’s individual budgetary requirements.

(b) The Superintendent of Education shall create and submit to the Speaker of I Liheslaturan Guåhan, I Maga’lahen Guåhan, the Public Auditor and the Director of Administration projected schedules of monthly cash disbursements for each school, division and program, by expenditure category, for the fiscal year. Such projected disbursements shall not exceed the total amount appropriated by I Liheslaturan Guåhan for such appropriation. The Public Auditor shall review the schedules and provide comments or recommendations thereon to the Director of Administration and the Superintendent of Education. The Director of

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Administration shall approve the schedules after he reviews and considers the Public Auditor’s comments and recommendations.

(c) Thirty (30) days after the Director of Administration approves the cash disbursement schedules required by subsection (b) hereof, the Superintendent of Education shall certify and submit to the Speaker of I Liheslaturan Guåhan, I Maga’lahen Guåhan, and the Public Auditor a revised budget document, in the format of the FY 2008 Budget Call forms of the Bureau of Budget and Management Research, including appropriations necessary to comply with Title 1 Guam Code Ann. § 715 Item (l) (1) through (14), that shall reflect all adjustments to the detailed breakdown contained in the original GPSS budget submission to I Liheslaturan Guåhan, to be consistent with the amounts allocated for each school and division in the GPSS projected cash disbursement schedules prepared by the Superintendent and approved by the Director of Administration. All quantities and items must be adjusted accordingly. The revised budget document will be a guide for every school, division and program, as well as I Liheslaturan Guåhan, I Maga’lahen Guåhan, the Director of Administration and the Public Auditor, to ensure that appropriated funds are used for the purposes intended. The revised budget document shall be posted, in its entirety, on the GPSS website and shall be updated each quarter. Penalties imposed for non-compliance with reporting requirements shall apply to this requirement.

(d) The Director of Administration shall deposit, on the last day of each month, a sum equal to the amount required by the projected schedules of cash disbursements prepared by the Superintendent, into the Department of Education Operations Fund, except that the Director of Administration, for the first (1st) month of the fiscal year, on the first (1st) Friday of October, shall make a deposit equal to the amount required for the first (1st) month of the fiscal year, as reflected in the Department of Education’s projected monthly schedules of cash disbursements, from the prior month’s General Fund revenue collections.

(e) [Repealed].

(f) Nothing herein shall be construed as preventing I Liheslaturan Guåhan from making additional appropriations to the Department of Education. I Maga’lahen Guåhan’s transfer authority shall not apply to this or any other appropriation to the Department of Education, except that I Maga’lahen Guåhan may transfer funds into the Department of

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Education to the extent permitted by law. I Maga’lahen Guåhan may transfer to the Department of Education funds in excess of the amounts appropriated to the Department of Education herein if he determines that an emergency has created a need for such a transfer.

SOURCE: Added by P.L. 28-068:II:I:1 (Sept. 30, 2005). Amended by P.L. 28-
147:1 (August 25, 2006). Repealed and reenacted by P.L. 28-149:II:I:1 (Sept. 30,
2006). Subsections (b), (c) and (d) amended by P.L. 29-019:VI:15 (Sept. 29, 2007). Subsection (e) repealed by P.L. 29-019:VI:16 (Sept. 29, 2007).

2015 NOTE: In subsection (c), references were altered to reflect the alpha- numeric scheme of 1 Guam Code Ann. § 715, pursuant to the authority of 1 Guam Code Ann. § 1606.