4 Guam Code Ann. § 14109
Terms Used In 4 Guam Code Ann. § 14109
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
(b) An accountable officer is automatically liable when the loss occurs. (1) A certifying officer is not liable unless an improper payment
has been made on the basis of the certified voucher. Liability arises
automatically at the moment of the improper payment.
(2) The liability of a certifying officer shall be enforced in the same manner and to the same extent as provided by law with respect to the enforcement of the liability of disbursing and other accountable officers. A certifying officer shall be required to make restitution to the government of Guam for the amount of any illegal, improper or incorrect payment resulting from any false, inaccurate or misleading certificates made by the certifying officer, as well as for any payment prohibited by law or which did not represent a legal obligation under the appropriation or fund involved.(3) A disbursing officer, cashier or other officer who has physical possession or control of government funds is automatically liable when the physical loss occurs or erroneous payment is made.
(c) There may be more than one liable accountable officer:
(1) because more than one person was negligent: the employee whose error caused the loss and the supervisor who entrusted funds to an unqualified employee.
(2) because their positions make both of them accountable: the employee who makes the actual payment and the officer in whose name the account is held.
COL10092012
4 Guam Code Ann. PUBLIC OFFICERS & EMPLOYEES CH. 14 ACCOUNTABILITY OF DISBURSING AND CERTIFYING OFFICERS
(3) Relief must apply for all accountable officers.
(d) An accountable officer is only liable for funds in the possession of the government of Guam.
(1) Interest and penalty charges on amounts owed to the government of Guam are not in its possession, so the officer is not liable for them.
(2) A time discount lost through failure to submit the voucher within the stated time is not within the possession of the government of Guam; thereby, the officer is not liable for the loss.
(3) An officer is liable for submitting a voucher for the full amount during the period in which a time discount is available, because the voucher is inaccurate.
(e) Check Cashing.
(1) All agencies of the government of Guam may have authority to grant relief to an accountable officer in cases involving check cashing.
(2) If the agency declines to adjust the officer’s account, the case will be sent to the government of Guam Accounting Office for relief as an erroneous payment but not a physical loss. The Comptroller may grant relief for an illegal, improper or incorrect payment if the payment was not the result of bad faith or lack of reasonable care by the disbursing officer. Relief may be denied if the head of the agency did not carry out diligent collection efforts. The Comptroller may grant relief for the physical loss or deficiency of funds if he finds that the officer was carrying out official duties when the funds were lost and the loss was neither the result of an incorrect or illegal payment nor the result of fault or negligence on the part of the official.