Examiner Off-Duty Services Fund

(a)Fund Established. There is hereby established, within the Department of Revenue and Taxation, the “Examiner Off-Duty Services Fund”, which shall be separate and apart from the General Fund, and for which independent records shall be maintained.

(b)Deposits. All monies received in accordance with this Act shall be deposited into the Fund.

(c)Authorized Expense(s). All authorized expenses for providing Examination Service(s) pursuant to this Act shall be paid by the Treasurer of Guam from the Examiner Off-Duty Services Fund upon the submittal of vouchers certified by the Director of Revenue and Taxation. The Director shall use overtime funds authorized under P.L. 30-055 to pay for Services pursuant to this Act, which shall be immediately reimbursed from funds deposited into the Examiner Off-Duty Services Fund. Each Examiner shall be responsible for employer retirement contributions which may be applicable on their behalf.

(d)Report. On the first January after the enactment of this Act, and every six

(6)months thereafter, the Director of Revenue and Taxation shall prepare and transmit to the Speaker of I Liheslaturan Guåhan, via I Maga’hågan/Maga’låhen Guåhan, a detailed report on the status of the Examiner Off-Duty Services Fund, to include an itemization of expenditures charged against the Fund.