The Director of the Department of Administration together with the Director of the Bureau of Budget and Management Research, subject to the approval of the Governor of Guam, shall prescribe rules and regulations as are necessary or proper to effectuate the purposes of this Article; provided, however, that the exercise of the rule-making authority herein granted shall be made in accordance with the provisions of the Administrative Adjudication Law. Unless otherwise found to be impracticable, such rules and regulations shall provide that the principles of the governmental accounting and reporting, classification of funds and accounts, and accounting terminology shall conform to those recommended by the National Committee on Governmental Accounting.

SOURCE: GC § 6803 added by P.L. 13-96:1.

NOTE: Reference to Territorial Auditor deleted from first clause because the Office of Territorial Auditor has been repealed (P.L. 17-7:1). The Office of Public Auditor has been created by P.L. 21-122, as 1 Guam Code Ann., Chapter 19.

2009 NOTE: Reference to Office of Public Auditor changed to Office of
Public Accountability pursuant to P.L. 30-027:2 (June 16, 2009).