Fiscal Authority Accounting; Expenditures

(a)The Office of the Attorney General shall be responsible for the conduct of operational matters addressing its financial activities, in accordance with and consistent with the provisions contained herein.

(b)The Department of Administration shall establish, for the benefit of the Office of the Attorney General, a fund to be known as the “Office of the Attorney General Operations Fund”, hereafter referred to as the “Fund”, which shall be maintained by the general administrative services of the Department of Administration separate and apart from other funds of the government of Guam, and independent records and accounts shall be maintained in connection therewith. Financial statements detailing the revenues generated and expenses incurred of the Fund shall be submitted to the Speaker of I Liheslaturan Guåhan quarterly, or as otherwise required by law.

(c)All monies, except for monies required by law to be deposited in a special fund, received by the Office of the Attorney General, from whatever source derived, shall be deposited in the Fund bank account of an eligible bank, as defined in 5GCA § 21112, which is procured by the Department of Administration.

(d)All expenditures from the Fund shall be made by the Department of Administration, at the direction of the Office of the Attorney General.

(e)The Department of Administration shall adopt a uniform system of accounting, consistent with other government of Guam requirements, for the Fund and special funds of the Office of Attorney General.