Other Officers

(a)The Board may also appoint a Secretary, a Comptroller, and an Attorney, who all shall serve at the pleasure of the Board, and whose duties and compensation shall be fixed by the Board.

(1)The Board may appoint one

(1)or more assistants to any such office.

(2)Any of such offices may be consolidated in one

(1)person.

(b)The Secretary shall have charge of all records and minutes of the Board.

(c)[No text]

(1)The Attorney, who must have been admitted to practice in Guam,

(A)shall advise the Board and the General Manager on all legal matters to which the Authority is a party or

(B)in which the Authority is legally interested, and

(C)may represent the Authority in connection with legal matters before I Liheslatura, boards, and other agencies of the government of Guam.

(2)The Attorney General shall represent the Authority in litigation concerning the affairs of the Authority; provided, that he may delegate this duty to the Attorney of the Authority, with respect to any such litigation.

(d)[No text]

(1)The Comptroller must

(A)possess a minimum of five

(5)years of overall combined accounting and finance experience,

(B)have thorough knowledge of accounting principles and procedures,

(C)have experience creating financial statements,

(D)have experience with general ledger functions and the month-end/year-end closing process, and

(E)excellent accounting software user and administration skills.

(2)The Comptroller is accountable for the accounting operations of the Authority, to include

(A)the production of periodic financial reports,

(B)maintenance of an adequate system of accounting records, and a comprehensive set of controls and budgets designed to mitigate risk,

(C)enhance the accuracy of the Authority’s reported financial results, and

(D)ensure that reported results comply with generally accepted accounting principles.

(3)The Comptroller is additionally responsible for cash management and risk management. CH. 51A GUAM SOLID WASTE AUTHORITY