Public Audit

(a)The Public Auditor shall, annually, audit or cause to be conducted post-audits of all the transactions and accounts of all departments, offices, corporations, authorities, and agencies in all of the branches of the government of Guam.

(b)The Public Auditor may conduct or cause to be conducted such other audits or reviews as he or she deems necessary.

(1)With respect to the line departments of the executive, the legislative and the judicial branches, the Public Auditor may conduct the audit through his or her staff or may retain the services of an independent audit firm or organization, which audit shall be under the direction and supervision of the Public Auditor. CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY

(2)With respect to corporations, authorities or agencies, including autonomous agencies and instrumentalities, which obtain independent audits, the Public Auditor shall make the selection of the auditing firm or organization and the scope of the audit, the audits of such autonomous agencies or instrumentalities to be at the cost of the agencies or instrumentalities.

(c)In the event any entity of the United States government, such as the Inspector General, makes an audit of the government of Guam accounts and financial transactions, the Public Auditor need not cause another audit to be done for that particular year as long as the audit is made available to the Public Auditor.