Directors of the various government of Guam departments and line agencies and boards of directors of autonomous instrumentalities and public corporations shall budget for and finance the annual cost of continuing education for accounting personnel employed by such departments, and instrumentalities, including accountants, auditors, comptrollers, accounting teachers and accounting personnel of the Department of Revenue and Taxation. If such an accountant is certified, then the continuing education requirements of the certifying organizationwill determine such accountant’s continuing education program. First priority for training shall be given to such personnel. If the accountant is not certified, then the continuing education requirements for Federal accounting and auditor employees will be used to set the continuing education requirement for such an accountant.

SOURCE: Repealed and reenacted by P.L. 23-122:3.