(a) To direct and supervise all financial and man- agement audits conducted pursuant to § 1908 of this Chapter so that annual audits are completed for the prior fiscal year no later than June 30.

(b) To settle, in accordance with law and administrative regulations, the accounts of Disbursing Officers and Certifying Officers who are accountable for the proper payment of vouchers certified and presented to them for

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CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY

payment and for cash and related assets in their custody and control.

(1) This authority shall not extend to the collection of income taxes; however, once the taxes are collected, the authority shall extend to the disbursement or transfer of such revenues.

(2) This authority shall not be construed so as to repeal any provision of the Government Claims Act.

(c) To communicate directly with any person or with any department, officer or person having official relations with the office in any matter relating to the expenditures of government funds and property or to the settlement thereof.

(d) To conduct public hearings, to subpoena witnesses, to conduct depositions, to administer oaths, to require the production of any books, records or documents in the exercise of the powers of the Public Auditor in the carrying out of the Public Auditor’s duties under this Chapter and other laws of Guam. In doing any of the activities in this subsection, the Public Auditor may, at his discretion, utilize the services of the Attorney General or an attorney in private practice.

(e) To carry out other duties and powers as may be designated to the Office of Public Accountability by law.

(f) To submit annual reports to the Governor and the Legislature within ninety (90) days after the close of each government fiscal year, such reports to include recommendations for necessary legislation to improve and to protect the integrity of the financial transactions and condition of the government.

(g) To make rules and regulations, subject to the provisions of the Administrative Adjudication Law, as may be necessary to carry out the duties and powers of the Office.

(h) To report to the Attorney General of Guam for prosecution of violations of law regarding violations coming to the Public Auditor’s attention, where such violations pertain to the expenditures of funds and property of the

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CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY

government of Guam, including its autonomous agencies and instrumentalities, including those pertaining to trust funds held by the government of Guam; or for such other civil or criminal action as the Attorney General may determine.

(i) Subject to the availability of funds provided by annual appropriation by I Liheslatura (the Legislature), to employ such necessary staff to carry out the functions and responsibilities of the office; and for such employment, the Public Auditor shall serve as the Office of Public Accountability’s appointing authority for all personnel employed at the Office of Public Accountability, hiring employees from an established list of qualified applicants in accordance with established criteria, and assigning, detailing, and transferring employees as the Public Auditor deems necessary for the effective operation of the Office of Public Accountability.

(j) Provide copies of all audits to the Director of Administration, the Director of the Bureau of Budget and Management Research, to the Chairperson of the Committee on Rules of the Legislature, and to the Controller of the Superior Court of Guam. Copies of all audits shall also be available to members of the public.

(k) Shall hear and decide all appeals of decisions that arise under 5 Guam Code Ann. § 5425(c), as provided for by 5 Guam Code Ann. § 5425(e).

SOURCE: Added by P.L. 21-122:1 (July 20, 1992). Subsection (k) added by P.L. 28-068:IV:64 (Sept. 30, 2005). Subsection (i) amended by P.L. 33-
226:2 (Jan. 9, 2017).