22 Guam Code Ann. § 55110
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In making such examinations, the Director of Administration:
(a) Shall have free access to the books and records relating to the endowment care funds, their collection and investment, and the number of graves, crypts and niches under endowment care;
(b) Shall inspect and examine the endowment care funds to determine their condition and the existence of the investments;
(c) Shall ascertain if the cemetery authority has complied with the provisions of this Chapter.
SOURCE: GC § 49309.