Illegal Expenditures

(a)No officer or employee of the government of Guam, including the Governor of Guam, shall:

(1)Make or authorize any expenditure from, or create or authorize any obligation under, any appropriation or fund in excess of the amount available therein, or for other than an authorized purpose;

(2)Commence, continue, or proceed with any operational activity, construction, improvement, contract, or obligation without an appropriation or fund for the payment thereof; or after any such appropriation or fund is exhausted;

(3)Involve the government of Guam in any contract or other obligation, for the payment of money for any purpose, in advance of the appropriation made for such purpose;

(4)Employ personnel or accept voluntary service except as authorized by law;

(5)Involve the government of Guam in any contract, or other obligation for the payment of money in support of, or against the enactment of any measure pending before the Legislature. Nothing in this paragraph shall be deemed to preclude the presentation of testimony before any committee of the Legislature by authorized representatives of the various departments, agencies, commissions, boards, or other political subdivisions of the government of Guam in support of, or against, the enactment of any measure pending before the Legislature;

(6)

(A)As used in this Section, the term appropriation means the funds allocated by the Legislature which directs how the amount, manner and purpose of the funds are to be used.

(B)The amount available in any appropriation shall be deemed to mean the original amount of an COL4/6/2022 CH. 22 GENERAL FISCAL POLICIES AND CONTROLS appropriation from which any expenditure, contract, or obligation is intended to be paid, less amounts previously paid from such appropriations, less amounts that must be paid from such appropriations for the period of the appropriation to satisfy obligations of government under contracts actually made and to be satisfied from such appropriation.

(b)Nothing in subsection

(a)hereof shall preclude the employment of personnel on a contract basis for a period beyond the current annual appropriation, or the employment of personnel in cases of emergency involving the safety of human life or the protection of property.

(c)Any officer or employee of the government of Guam who shall violate subsection

(a)hereof shall be subjected to appropriate disciplinary action by the branch of the government concerned, including removal where warranted, and any officer or employee of the government of Guam who shall knowingly and willfully violate subsection

(a)hereof shall be guilty of a misdemeanor.

(d)As used herein, government of Guam includes all three branches, Executive, Legislative, and Judicial; officer includes, but is not limited to, directors and agency heads, judges, and members and attaches of the Legislature.

(e)Any violation of this Section by an officer or employee of the Executive Branch shall be reported at once to the Governor by the head of the department or agency concerned, and the Governor shall furnish a report thereon, including the action taken, to the Legislature.