GCA Title 5, Chapter 4
5 GCA GOVERNMENT OPERATIONS
CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT
CHAPTER 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT
§ 4101. Short Title.
This Chapter may be cited as The Executive Budget Law. SOURCE: GC § 5150 added by P.L. 12-115.
§ 4102. Statement of Policy.
It is the purpose of this Chapter to establish a comprehensive system for territorial program and financial management which furthers the capacity of the Governor and Legislature to plan and finance the services which they determine the Territory will provide its citizens. The system shall include procedures for: (a) The orderly establishment, continuing review and periodic revision of the programs and financial goals and policies of the Territory. (b) The development, coordination and review of long-range program and financial plans that will implement established territorial goals and policies. (c) The preparation, coordination and analysis, and enactment of a budget organized to focus on territorial services and their costs, that authorizes the implementation of policies and plans in the succeeding budget period. (d) The evaluation of alternatives to existing policies, plans and procedures that offer potential for more efficient or effective territorial services. (e) The regular appraisal and reporting of program performance. SOURCE: GC § 5151 added by P.L. 12-115.
§ 4102.1. Fiscal Year.
The fiscal year of the Government of Guam shall be October 1st through September 30th. SOURCE: Added by P.L. 14-132:V:13 to implement the amendment of Section 11 of the Organic Act relative to conforming the Government of Guam’s fiscal with that of the federal government. Implemented with fiscal year beginning October 1, 1978.
§ 4103. Responsibilities of I Maga’lahen Guåhan .
I Maga’lahen Guåhan shall direct the preparation and administration of the Annual Operating Budget for the government of Guam. He shall evaluate the long range program plans, request budget and alternatives to agency policies and programs; and formulate, and recommend for consideration, a financial plan which shall cover
5 GCA GOVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT
estimated receipts, not to include proposed new or increased fees, taxes or other revenue enhancements, and expenditures of the government of Guam for the General Fund and all special funds whether or not their resources are annually appropriated by I Liheslatura , including all grants, loans and moneys received from the Federal government or other agencies both governmental and nongovernmental. No such recommendation shall exceed the estimated revenues adopted pursuant to Title 2 GCA § 13106(b). Revenue derived from any tax or fee increase or other revenue enhancement created or initially imposed by an Annual or Supplemental Operating Budget Bill shall not be considered in creating the revenue estimates for that Annual or Supplemental Operating Budget. SOURCE: GC § 5152 added by P.L. 12-115; amended by P.L. 13-149:VII:1; P.L. 14-5:5; P.L. 29-019:VI:68 (Sept. 29, 2007).
§ 4103.1. Special Fund Transfer.
Unless otherwise specified in the Annual or Supplemental Budget Act, I Maga’låhen Guåhan is authorized to transfer to the General Fund any cash available from any appropriated Special Fund to fund the appropriations authorized by the Annual or Supplemental Budget Act. All cash amounts from Special Funds transferred to cover the appropriations authorized by the Annual or Supplemental Budget Act, or any other act or law authorizing appropriations, shall be promptly reimbursed to the Special Fund from which it was withdrawn within sixty (60) days after receipt of transferred cash amounts by the General Fund. I Maga’låhen Guåhan shall submit a report to the Speaker of I Liheslaturan Guåhan on the fifth (5th) day of every month on all transfers and reimbursements made pursuant to this Section. Said report shall enumerate the amount of each transfer, identify the funds to and from which the transfer was made, the object class reduced by the transfer out and the object class receiving the transfer, and state the purpose of each transfer. Notwithstanding any other provision of law, no funds shall be transferred out of the Chamorro Land Trust Operations Fund and the Guam Department of Education Operations Fund from each fiscal year Special Fund appropriations made to the Guam Department of Education and the Chamorro Land Trust Commission. Failure to submit any reports by the required deadline in this Section shall result in a Two Hundred Fifty Dollars ($250.00) fine per missed deadline for the Director of the Bureau of Budget and Management Research, which shall be deposited into the GDOE Interscholastic Sports Program. SOURCE: Added as uncodified law by P.L. 32-068:XIII:8 (Sept. 11, 2013) and codified as § 4103.2 by the Compiler, stricken pursuant to P.L. 32-181:XIII:19 (Sept. 5, 2014), and added § 4103.1 by P.L. 33-066:XII:20 (Sept. 5, 2015).
§ 4104. Responsibilities of the Legislature.
The Legislature shall: (a) Consider the program and financial plan recommended by the Governor, including proposed goals and policies, recommended budget, revenue proposals and proposed long-range program plans. (b) Adopt programs and alternatives to the plan recommended by the Governor as it deems appropriate. (c) Adopt legislation to authorize the implementation of a comprehensive program and financial plan. (d) Provide for a post audit of financial transactions, program accomplishments and execution of legislative policy direction. SOURCE: GC § 5153 added by P.L. 12-115.
§ 4105. Responsibilities of the Bureau of Budget and Management Research.
The Bureau of Budget and Management Research shall: (a) Assist the Governor in the preparation and explanation of the proposed comprehensive program and financial plan, including the coordination and analysis of territorial agency program goals and objective, program plans and program budget requests. (b) Develop procedures to produce the information needed for effective policy decision-making. (c) Assist territorial agencies in their statement of goals and objectives, preparation of program plans, program budget requests and reporting of program performance. (d) Administer its responsibilities under the program execution provisions of this Chapter so that the policy decisions and budget determinations of the Governor and the Legislature are implemented to the fullest extent possible within the concepts of proper management.
5 GCA GOVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT
(e) Provide the Legislature with any budget information it may request. (f) Revenue Tracking Report. The Director of the Bureau of Budget and Management Research, in collaboration with the Director of Revenue and Taxation and the Director of the Department of Administration, shall determine, after the end of each month of the fiscal year, the revenue tracking for the balance of the fiscal year, based upon the actual collections of the preceding month, and prepare a statement comparing ‘actual’ and ‘projected’ revenues. The Revenue Tracking Report for each month shall identify any and all non-recurring revenues by General Fund revenue category, by month collected, and by amount. Said report and statement shall be certified as to its accuracy by each of the aforementioned Directors, and submitted to the Speaker of I Liheslaturan Guåhan , in a Microsoft Excel file and written report, no later than thirty (30) days after the end of each month of the fiscal year; and shall be posted monthly on the Bureau of Budget and Management Research’s website. Failure to submit any reports by the required deadline in this Section shall result in a Two Hundred Fifty Dollars ($250.00) fine per missed deadline for the Directors of the Bureau of Budget and Management Research, the Department of Revenue and Taxation and the Department of Administration, which shall be deposited into the GDOE Interscholastic Sports Program. SOURCE: GC § 5154 added by P.L. 12-115. Subsection (f) added as uncodified law by P.L. 32-068:XII:5 (Sept. 11, 2013) and codified to this section by the Compiler, stricken pursuant to P.L. 32-181:XIII:19 (Sept. 5, 2014), and added by P.L. 33-066:XII:22 (Sept. 5, 2015).
§ 4106. Agency Program and Financial Plans.
(a) Each department or agency of the Government (other than the Legislature and the courts), on the date and in the form and content prescribed by the Bureau of Budget and Management Research shall prepare and forward to the Bureau of Budget and Management Research the following program and financial information: (1) The goals and objectives of the agency programs, together with proposed supplements, deletions and revisions. (2) Its proposed plans to implement the goals and objectives including estimates of future service needs, planned methods of administration, proposed modification of existing program services and establishment of new program services, and the estimated resources needed to carry out the proposed plan. (3) The budget requested to carry out its proposed plans in the succeeding fiscal year. The budget request information shall include the expenditures during the last fiscal year, those estimated for the current fiscal year, those proposal for the succeeding fiscal year, and explanation of the services to be provided, the need for the services, the costs of the services and any other information requested by the Bureau of Budget and Management Research. (4) A report of the receipts during the last fiscal year, an estimate of the receipts during the current fiscal year, and an estimate for the succeeding fiscal year. (5) A statement of legislation required to implement the proposed programs and financial plans. (6) An evaluation of the advantages and disadvantages of specific alternatives to existing or proposed programs, policies or administrative methods. (b) The territorial agency proposals prepared under Subsection (a) shall describe the relationships of their program services to those of other territorial agencies, of other governments and of nongovernmental bodies. (c) The Bureau of Budget and Management Research shall assist agencies in the preparation of their proposals under Subsection (a). This assistance may include technical assistance; organization of materials; centrally collected accounting, budgeting and personnel information; standards and guidelines formulations; population and other required data; and any other assistance that will help the territorial agencies produce the information necessary for efficient agency management and effective decision-making by the Governor and the Legislature. (d) If any territorial agency fails to transmit the program and financial information provided under Subsection (a) on the specified date, the Bureau of Budget and Management Research may prepare such information. (e) The Bureau of Budget and Management Research shall compile and submit to the Governor-elect in any year when a new Governor has been elected, not later than November 20, a summary of the program and financial information prepared by territorial agencies. (f) Each territorial agency shall send a representative or representatives to the legislative hearing or hearings dealing with that part of the Executive Budget dealing with such agency. At least four days prior to such hearing, each agency shall submit to the Chairman of the Committee on Ways & Means a statement indicating the priority of each program contemplated within the proposed budget which will be the subject of such hearing or hearings. Such prioritization shall be set out in such a manner that the Legislature may decide, from necessity or objective determination of the inappropriateness of any program to eliminate or reduce the portion of the proposed budget related to that program. SOURCE: GC § 5155 added by P.L. 12-115; subsection (f) added by P.L. 15-22:1.
§ 4107. I Maga’lahi (the Governor’s) Recommendation.
(a) I Maga’låhi (the Governor) shall formulate the program and financial plan to be recommended to I Liheslatura (the Legislature) after considering the government agency proposed program and financial plans, and other programs and alternatives that he deems appropriate. The plan shall include his recommended goals and policies, recommended plans to implement the goals and policies, recommended budget for the succeeding fiscal year, and recommended revenue measures to support the budget. (b) I Maga’låhi shall present the proposed comprehensive program and financial plan in a message to I Liheslatura not later than January 31 prior to each fiscal year. If I Maga’låhi is in the first year of his first term or an additional non-consecutive term, then the message shall be presented not later than April 8 of that same year. The message shall be accompanied by a budget document which shall contain I Maga’låhi’s recommended goals, plans and appropriations. The budget document shall be furnished to each member of I Liheslatura and each department or agency of the government. The budget document shall contain the following information: (1) the coordinated program goals and objectives that I Maga’låhi recommends to guide the decisions on the proposed program plans and budget appropriations; (2) The program and budget recommendations of the Governor for the succeeding fiscal year which shall delineate the program and budget recommendations of the Governor in an amount specific for the line and semi-autonomous agencies of the government of Guam; (3) a summary of the government’s receipts in the last fiscal year, a revised estimate for the current fiscal year, and an estimate for the succeeding year; (4) a summary of expenditures during the last fiscal year, those estimated for the current fiscal year, and those recommended by I Maga’låhi for the succeeding fiscal year;
- drafts of appropriation bills and revenue measures; and (6) any additional information which will facilitate understanding of I Maga’låhi’s proposed program and financial plan by I Liheslatura and the public. (c) After delivery of I Maga’låhi’s message, the bills incorporating his recommendations may be introduced by I Lihes