Duties of Public Auditor

The Public Auditor shall have the following powers and duties:

(a)To direct and supervise all financial and management 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 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; and

(1)establish deadlines for submission by every department or agency head, inclusive of autonomous entities, or head of a program within the government of Guam of all financial or program information under their control as are necessary to carry out the duties and functions of the Office of Public Accountability. Failure to submit such information by the required deadline shall result in the imposition of a Two Hundred Fifty Dollars ($250.00) fine against the general manager, director, or head of the agency, in their personal capacity, per missed deadline which shall be deposited into the Guam Memorial Hospital Operations Fund. An additional fine of Two Hundred Fifty Dollars ($250.00) shall be assessed against the general manager, director, or head of the agency, in their personal capacity, for every thirty

(30)days that the reporting requirements are not met.

(2)The Public Auditor shall file a report of those general managers, directors, or heads of the agency who fail to pay the fine imposed herein within thirty

(30)days with the Office of the Attorney General of Guam for enforcement.

(3)Deadline Extension.

(A)Notwithstanding the deadlines set forth within this Act, an agency director who is unable to comply with the submission deadline specified herein may submit a written request to the Office of Public Accountability

(OPA)for an extension at least five

(5)days prior to the established deadline. The request must clearly specify the reasons for noncompliance and propose an alternative submission date. CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY

(B)Upon receipt of the request, the OPA shall issue a written decision within three

(3)business days. Should the OPA grant the extension, the decision shall clearly indicate the revised deadline. If the extension is denied, the written decision shall specify the reasons for denial and must be transmitted to I Maga’hågan/Maga’låhen Guåhan and the Speaker of I Liheslaturan Guåhan within forty-eight

(48)hours of issuance.

(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 I Maga’håga/Maga’låhi and I Liheslatura 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 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, 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 I Liheslatura, 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 GCA § 5425(c), as provided for by 5 GCA § 5425(e).