Terms Used In 1 Guam Code Ann. § 1921

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(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 Economic Development Authority (GEDA), the Port Authority of Guam (PAG), the Antonio B. Won Pat International Airport Authority, Guam, the University of Guam (UOG), the Guam Community College (GCC), the Guam Memorial Hospital (GMHA), the Guam Housing Corporation

1 Guam Code Ann. GENERAL PROVISIONS
CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY

(GHC), the Guam Housing and Urban Renewal Authority (GHURA), the Guam Power Authority (GPA), the Guam Waterworks Authority (GWA), the Guam Telephone Authority (GTA), the Government of Guam Retirement Fund (GGRF), and the Guam Solid Waste Authority (GSWA).

(b)(1) The Public Auditor is authorized to supervise audits of all funds in excess of Three Hundred Thousand Dollars ($300,000.00) for a single fiscal year from the government of Guam that are given in grant or subsidy to non-profit or profit-making groups, inclusive of GVB.

(2) The Public Auditor is authorized to audit the hiring practices, manpower levels and staffing patterns of all departments, agencies and bureaus of the Executive Branch of the government of Guam, and to determine and report to I Maga’lahen Guåhan [Governor], I Liheslaturan Guåhan [Legislature] and the Public Utilities Commission (PUC), as appropriate, on the necessity and applicability of employment levels and categories to the department or agency’s purpose and function, as well as draw comparisons with similar entities located elsewhere.

SOURCE: Added by P.L. 26-076:59 (Mar. 12, 2002). Amended by P.L.
31-020:12 (Apr. 18, 2011) effective 90 days from enactment.

2017 NOTE: Subsection/subitem designations added pursuant to the authority of 1 Guam Code Ann. § 1606.

Pursuant to 1 Guam Code Ann. § 1102(a) as amended by P.L. 26-093:2 (May 31,
2002), the reference in subsection (a) was altered from A.B. Won Pat
International Airport Authority, Guam (WPIAA).

In light of the privatization of the Guam Telephone Authority and the repeal of Title 12 Guam Code Ann., Chapter 7 by P.L. 27-110:6 (Nov. 1, 2004), the Guam Telephone Authority is no longer an autonomous agency or an instrumentality of the Government of Guam.