GCA Title 1, Chapter 19
1 GCA GENERAL PROVISIONS CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
CHAPTER 19 OFFICE OF PUBLIC ACCOUNTABILITY
SOURCE: Entire Chapter (§§ 1900-1913) added by P.L. 21-122:1 (July 20, 1992). 2024 NOTE: Pursuant to 5 GCA § 1510, I Maga’hågan/Maga’låhen Guåhan means the ‘Governor of Guam’ and I Maga’håga/Maga’låhi means the ‘Governor.’ Pursuant to 2 GCA § 1101, I Liheslaturan Guåhan means the ‘Guam Legislature’ and I Liheslatura means the ‘Legislature.’ 2009 NOTE: Pursuant to P.L. 30-027:3 (June 16, 2009) references to the ’ Office of the Public Auditor ’ altered to the ’ Office of Public Accountability. ’
§ 1900. Office of Public Accountability.
There is an instrumentality of the government of Guam, independent of the executive, legislative and judicial branches, known as the Office of Public Accountability. SOURCE: Added by P.L. 21-122:1 (July 20, 1992). Amended by P.L. 30-027:2 (June 16, 2009).
1 GCA GENERAL PROVISIONS CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
CROSS-REFERENCE: Section 2 of P.L. 21-122 repealed what was 2 GCA § 11101, Legislative Audit.
§ 1901. Commission to Recommend Nominees; Persons Qualified to Be Nominees to Office of Public Auditor.
[Repealed.] SOURCE: Added by P.L. 21-122:1 (July 20, 1992), repealed by P.L. 25-042:16 (June 9, 1999).
§ 1902. Vacancy.
(a) Whenever a vacancy shall occur in the Office of Public Accountability, and when there is more than six (6) months remaining in the term of the Public Auditor at the time the vacancy shall occur, the Guam Election Commission shall conduct a special election no more than ninety (90) days after such vacancy has occurred. Such person elected in the special election shall serve the balance of the term, until such time as a new Public Auditor is elected and sworn into office. (b) Should a vacancy in the Office of Public Accountability occur with exactly six (6) months or less remaining in the balance of the Public Auditor’s term, I Maga’hågan/Maga’låhen Guåhan shall appoint a qualified individual to fill the balance of the term, subject to the advice and consent of I Liheslaturan Guåhan . SOURCE: Added by P.L. 21122:1 (July 20, 1992), entitled ‘Public Auditor. Selection.’ Repealed and reenacted by P.L. 25-042:3 (June 6, 1999). Amended by P.L. 28-128:2 (June 27, 2006). 2017 NOTE: Subsection designations added pursuant to the authority of 1 GCA § 1606. NOTE: Pursuant to P.L. 30-027:3 (June 16, 2009), references to the ’ Office of the Public Auditor ’ were changed to the ’ Office of Public Accountability. ’
§ 1903. Public Auditor Election.
(a) The Public Auditor shall be elected by the voters of Guam in a General Election occurring at the same time as the General Election for Mayors.
- The Public Auditor shall serve a term of four (4) years.
- The Public Auditor is a non-partisan office.
- (A) No candidate for the position of Public Auditor shall declare a political party affiliation.
- (B) No candidate for the Office of Public Accountability shall seek the endorsement or receive directly or indirectly financial or material support from a political party. (C) Any violation of the aforementioned shall cause the Guam Election Commission to invalidate the candidacy of the individual for Public Auditor. (b) Candidates for Public Auditor shall be subject to the same campaign and personal financial reporting requirements as applied to candidates for I Maga ’ hågan/Maga ’ låhen Guåhan , as well as all laws pertaining to campaign contributions.
- (c) No nominating petition shall be required of a candidate for Public Auditor. (d) A candidate for the position of Public Auditor shall file his or her candidacy with the Guam Election Commission no earlier than one hundred sixty (160) days before the General Election, and no later than ninety (90) days before the General Election. (e) All qualified candidates complying with the provisions of this Chapter shall be placed on the ballot for the Office of Public Auditor to be cast at the General Election. The candidate receiving the most votes,
1 GCA GENERAL PROVISIONS CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
subject to the qualifications established by this Chapter, shall be certified by the Guam Election Commission as having won election to the position of Public Auditor. SOURCE: Added by P.L. 21122:1 (July 20, 1992), entitled ‘Tenure; Declarations of Candidacy; form of Public Auditor Ballot; Rejection and Retention.’ Repealed and reenacted by P.L. 25 -042:1 (June 9, 1999), and P.L.28068:IV:102 (Sept. 30, 2005). Amended by P.L. 28-128:3 (June 27, 2006). Amended by P.L. 37-085:1 (April 3, 2024). 2017 NOTE: Subsection designations added pursuant to the authority of 1 GCA § 1606. NOTE: Pursuant to P.L. 30-027:3 (June 16, 2009), references to the ’ Office of Public the Auditor ’ were changed to the ’ Office of Public Accountability. ’
§ 1903.1. First Election.
The first election for the position of Public Auditor shall occur at the general election that shall take place in November of the year 2000. The Public Auditor elected at such time shall be sworn into office on the first Monday of the following January. The appointed Public Auditor currently holding the office shall continue to serve as Public Auditor until the swearing into office of the Public Auditor elected to office pursuant to this Section, unless removed from office pursuant to the provisions of this Chapter. SOURCE: Added by P.L. 25-042:2 (June 9, 1999).
§ 1903.2. Transition for a Public Auditor-Elect.
For the period following the certification of the election and the swearing-in of the Public Auditorelect, the incumbent Public Auditor, should he or she not be the successful candidate in that election, shall assist the Public Auditor-elect in the preparation of his or her new duties. (a) During this transition period, the incumbent Public Auditor shall assist the Public Auditorelect in acquainting the latter with the operations of the Office of Public Accountability and all necessary functions that come with holding the office. The incumbent Public Auditor shall provide all documents at the request of the Public Auditor-elect necessary for the preparation of Public Auditorelect in assuming office. (b) The Public Auditor-elect, should he or she deem necessary, is authorized to appoint a Committee which shall be of assistance during the transition period between election and assumption of office.
- (c) No funds shall be appropriated for the purposes of transition.
- (d) Should an incumbent Public Auditor not be successful in an election, all property, equipment, and documents belonging to the Office shall not be removed by the exiting Public Auditor. SOURCE: Added by P.L. 29-031:2 (Oct. 25, 2007). 2017 NOTE: Subsection designations added pursuant to the authority of 1 GCA § 1606. NOTE: Pursuant to P.L. 30-027:3 (June 16, 2009), references to the ’ Office of the Public Auditor ’ were changed to the ’ Office of Public Accountability. ’
§ 1904. Certification of Name Upon Declaration; Law Applicable to Election.
[Repealed.] SOURCE: Added by P.L. 21-122:1 (July 20, 1992). Repealed by P.L. 25-042:4 (June 9, 1999).
§ 1905. Election and Office of Public Accountability to Be Nonpartisan.
[Repealed.] SOURCE: Added by P.L. 21-122:1 (July 20, 1992). Repealed by P.L. 25-042:5 (June 9, 1999).
§ 1906. Qualifications.
The Public Auditor shall be (a) a citizen of the United States and a resident of Guam for the five (5) years preceding his or her election, and (b) shall not have been convicted of a felony or suspended in any U.S. or non-U.S. jurisdiction by an ethics board overseeing the certified public accountant or attorney, as the case may be. (c) The Public Auditor must either:
- be a certified public accountant, or
- be an attorney at law, or (3) have at least five (5) years of experience in the establishment or enactment of government budgets. SOURCE: Added by P.L. 21-122:1 (July 20, 1992). Repealed and reenacted by P.L. 25-042:6 (June 9, 1999). 2017 NOTE: Subsection/subitem designations altered/added pursuant to the authority of 1 GCA § 1606. 2014 NOTE: Subsection designations were altered from numbers to lowercase letters to adhere to the Compiler’s alpha-numeric scheme pursuant to the authority granted by 1 GCA § 1606.
§ 1907. Public Auditor and Staff, Compensation of.
(a) The annual compensation of the Public Auditor shall be One Hundred Thousand Dollars ($100,000) and shall not be diminished during the Public Auditor’s term of office. (b) Subject to the availability of funds, the Public Auditor may appoint a Deputy and an Executive Secretary in the unclassified service, and such persons shall serve at the pleasure of the Public Auditor in accordance with Title 4 GCA, Chapter 4, Article 1, § 4102(a)(4) and (5). The Deputy shall be compensated as provided by Title 4 GCA, Chapter 6, Article 2, § 6206.1. (c) Administration of General Personnel Matters. The Office of Public Accountability shall be responsible for the conduct of operational matters addressing its personnel activities, in accordance with and consistent with the provisions contained herein. (d) Persons who are employed by the Office of Public Accountability, but who are not within the ranks of the professional staff, shall be compensated in accordance with the Government of Guam Competitive Wage Act of 2014. Persons who are employed by the Office of Public Accountability and are within the ranks of the professional staff shall be compensated in accordance with the Position Paper -OPA Current Positions and Wage Structure: Competitive Analysis and Research Report with Findings and Recommended Reviews of 2014, conducted by Leading Edge Consulting Group ( see APPENDIX A [of P.L. 36-107]), until such time when a new wage structure is established, adopted, and implemented, pursuant to 4 GCA § 6235(d)(6). (e) Administration of Personnel. (1) The Public Auditor is authorized to hire and appoint such personnel, and to fix their duties and responsibilities under and in accordance with Title 4, Guam Code Annotated, as may be necessary for the purposes of this Chapter. (2) Subject to the availability of funds, the Public Auditor is also authorized to procure, in accordance with Guam’s procurement laws and regulations, a private contractor to perform the human resource operations for the Office of Public Accountability or enter into a memorandum of understanding or memorandum of agreement with another agency, public corporation, or
1 GCA GENERAL PROVISIONS CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
1 GCA GENERAL PROVISIONS CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
instrumentality of the government of Guam to perform such operations for the Office of Public Accountability. (f) Regulations. Consistent with the provisions of § 4105 of Title 4, Guam Code Annotated, the Public Auditor may establish rules and regulations governing selection, promotion, performance evaluation, demotion, suspension, and other disciplinary action for the employees of the Office of Public Accountability. Until such time as the Office of Public Accountability adopts its own rules and regulations as provided herein, the rules and regulations adopted by the Department of Administration shall continue to apply to the Office of Public Accountability. (g) Contributions to the Government of Guam Retirement Fund and Workers’ Compensation Fund. (1) Employees of the Office of Public Accountability shall continue to be members of the Government of Guam Retirement Fund, subject to the provisions of § 8105 of Title 4 GCA. (2) The Office of Public Accountability shall contribute to the Government of Guam Retirement Fund on the basis of annual billings, as determined by I Liheslaturan Guåhan or the Government of Guam Retirement Fund, for the government share of the cost of the retirement benefits applicable to the Office of Public Accountability employees, and their beneficiaries. (3) The Office of Public Accountability shall also contribute to the Workers’ Compensation Fund, on the basis of annual billings as determined by the Workers’ Compensation Commissioner, for the benefit payments made from the Workers’ Compensation Fund on accou nt of the Office of Public Accountability employees. (h) Post Audit. Persons appointed and employed by the Office of Public Accountability in the classified service shall be subject to post-audit review by the Civil Service Commission, and such review shall be discretionary. SOURCE: Added by P.L. 21122:1 (July 20, 1992), entitled ‘Deputies and Staff.’ Amended by P.L. 27 -005:IV:12 (Feb. 28, 2003); P.L. 28-068:IV:63 (Sept. 30, 2005). P.L. 32-181:IX:I:3 (Sept. 5, 2014) amended subsection (b), added subsections (c) and (d). Subsection (c) amended by P.L. 33-226:3 (Jan. 9, 2017); subsections (d), (e), (f), (g) and (h) added by P.L. 33-226:4. Subsection (d) amended by P.L. 36-107:XII:46 (Sept. 12, 2022). 2022 NOTE: The amendment to subsection (d) by P.L. 36-107:XII:46 (Sept. 12, 2022) included a reference to ‘Appendix A’ which is attached to P.L. 36 -107. 2017 NOTE: Subitem designations added in subsections (e) and (g) pursuant to the authority of 1 GCA § 1606. 2014 NOTE: P.L. 28-068:IV:42 (Sept. 30, 2005) transferred the duties and responsibilities of the Civil Service Commission in this section to the Director of Administration. The transfer became effective on January 1, 2006 pursuant to P.L. 28-068:IV:47.
§ 1908. Public Audit.
(a) The Public Auditor shall, annually, audit or cause to be conducted post-audits of all the transactions and accounts of all departments, offices, corporations, authorities, and agencies in all of the branches of the government of Guam. (b) The Public Auditor may conduct or cause to be conducted such other audits or reviews as he or she deems necessary. (1) With respect to the line departments of the executive, the legislative and the judicial branches, the Public Auditor may conduct the audit through his or her staff or may retain the services of an independent audit firm or organization, which audit shall be under the direction and supervision of the Public Auditor.
1 GCA GENERAL PROVISIONS CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
(2) With respect to corporations, authorities or agencies, including autonomous agencies and instrumentalities, which obtain independent audits, the Public Auditor shall make the selection of the auditing firm or organization and the scope of the audit, the audits of such autonomous agencies or instrumentalities to be at the cost of the agencies or instrumentalities. (c) In the event any entity of the United States government, such as the Inspector General, makes an audit of the government of Guam accounts and