(a) The Director of the Department of Administration shall ensure the following classified and/or unclassified accounting, auditing, budgeting, and management professional positions within government of Guam line agencies, the Office of Public Accountability, the University of Guam, the Guam Community College, the Guam Memorial Hospital Authority, and the Guam Department of Education shall be given a one-time incentive pay compensation as provided pursuant to this Section, to include, as follows:

POSITION COMPENSATION Certified Public Accountant (CPA)
Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE)
Certified Internal Auditor (CIA)

(b) Definitions. As used in this Section:

(1) Board means the Guam Board of Accountancy.

(2) Accounting, Auditing, Budgeting, and Management Professional means any employee in the government of Guam line agencies, the Office of Public Accountability, the University of Guam, the Guam Community College, the

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Guam Memorial Hospital Authority, or the Guam Department of Education who are essential for the delivery, maintenance, and preparation of the financial statements and fiscal management of the government of Guam.

(3) Known-Promotional-Potential (KPP) means an upward career mobility in a series of positions within an organization without competition, and where at an earlier date an employee was selected under a competitive examination.

(4) Certified Public Accountant (CPA) means anyone who has passed the United States of America’s national CPA exam and is licensed on Guam, or who has reciprocity with the Guam Board of Accountancy.

(5) Certified Professional means anyone who:

(A) has passed a nationally recognized exam;

(B) is duly certified to practice in their related field;

(C) is required to comply with the authorizing board in regards to continuing professional education; and

(D) is required to comply with ethical and other professional standards.

(c) Recognition of the Professional Accounting Associations on Accounting Certification and Leadership. The following are the nationally recognized professional certification organizations for the respective professions:

(1) The American Institute of Certified Public Accountants (AICPA) is the world’s largest association representing the accounting profession. The AICPA sets forth the Certified Public Accountant (CPA) examination requirements and monitoring, ethical standards, and auditing standards for the CPAs licensed to practice within the United States and its territories;

(2) The Association of Government Accountants
(AGA) is the organization that establishes the criteria for the

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Certified Government Financial Manager (CGFM) exam and the ethical standards that CGFMs must adhere to;

(3) The Association of Certified Fraud Examiners (ACFE) is the largest anti-fraud organization, and the organization that establishes the requirements of the Certified Fraud Examiners (CFE) examination; and

(4) (A) The Institute of Internal Auditors (IIA) is the largest global association of internal auditors, and sets the examination requirements for the Certified Internal Auditor (CIA) designation.

(B) The AICPA, AGA, ACFE, and IIA are the premier accounting and auditing organizations and shall be recognized by I Maga’lahen Guåhan and I Liheslaturan Guåhan as the professional organizations that establish the rigorous examination requirements of their respective certifications for the accounting, government finance, anti-fraud, and internal audit fields.

(d) Certification Pay Differential, Established.

(1) All government of Guam line employees, the Office of Public Accountability, the University of Guam, the Guam Community College, the Guam Memorial Hospital Authority, and the Guam Department of Education employees who have obtained a nationally recognized certification as a Certified Public Accountant (CPA), Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE), or Certified Internal Auditor (CIA) shall be entitled to receive a single certification pay differential.

(2) The pay differential shall be applicable only to a single certification accomplished by the employee, whichever is higher, and will be processed based on only one (1) of the following, depending on the highest certification accomplished:

(A) a Guam licensed CPA shall be eligible to receive a fifteen percent (15%) increase; or

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(B) the CGFM, CFE, and CIA, which are nationally recognized but not required to be Guam licensed, shall be eligible to receive a ten percent (10%) increase; or

(C) if the employee is a Guam licensed CPA prior to the enactment of this Act, Subsection (2)(A) of this Subsection shall be applicable only.

(3) The pay differential shall apply and is limited to a single certification, and shall not be used in any calculation of the rate of pay with respect to overtime, and shall not be considered pay or compensation in any calculation of enhanced compensation otherwise provided by law.

(4) The employee salary must be commensurate with the currently approved government of Guam pay/wage scale. Any deviation from the currently approved government of Guam pay plan shall not qualify for the differential pursuant to this Subsection (d).

(5) The Director of Administration, the President of the Guam Community College, and the President of the University of Guam shall implement a single certification pay differential for all the CPA, CGFM, CFE, and CIA who are active in their area of certification. Accounting, auditing, budgeting, and management professionals who have a national or Guam board certification shall be entitled to the certification pay differential provided in Item (1) of this Subsection, calculated at the rates above, added to the base pay to rectify an inequity in certification pay.

(e) Developmental Promotions (KPP) Designation. Government of Guam line agencies, the Office of Public Accountability, the University of Guam, the Guam Community College, the Guam Memorial Hospital Authority, and the Guam Department of Education who recruit professionals in accounting, auditing, budgeting, or management shall be authorized to hire such professionals as ‘known-promotional-potential’ on the basis of CPA, CGFM, CIA, or CFE certifications, as provided in the Government of Guam Personnel Rules and Regulations and Operations Procedure Manual. A KPP qualified employee shall

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be entitled to the pay differential provided in one (1) initial certification pay increase based on Subsection (c).

(f) Implementation. The Director of Administration, the President of the Guam Community College, and the President of the University of Guam shall transmit a status report to the Speaker of I Liheslaturan Guåhan every quarter after the enactment of this Act, and upon the implementation of the provisions within this Act.

SOURCE: Added by P.L. 33-018:2 (Apr. 4, 2015). Subsection (d) repealed and reenacted by P.L. 33-222 (Jan. 9, 2017). Subsections (a), (b)(2), (d)(1) and (5), (e) and (f) amended by P.L. 36-054:XII:44 (Sept.
11, 2021). Subsections (a), (b)(2), (d)(1), (e) amended by P.L. 36-
107:XII:31 (Sept. 12, 2022).

2022 NOTE: Although P.L. 36-107:XII:31 (Sept. 12, 2022) stated that subsections (d)(5) and (f) were amended, there was no change the language of these provisions.

2016 NOTE: Subitems in (c)(4) altered to adhere to the Compiler’s alpha- numeric codification scheme pursuant to authority granted by 1 Guam Code Ann. § 1606.

2015 NOTE: P.L. 33-018:3 stated the following:

Section 3. Effective Date. The provisions of this Act shall be effective on October 1, 2015, and subject to the availability of funds of the employee’s agency or department budget.

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ARTICLE 3
STANDARDS FOR CLASSIFYING POSITIONS