Public Audit. — Guam Code § 1908

§ 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.

COL 2025-08-27

(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 financial transactions, the Public Auditor need not cause

another audit to be done for that particular year as long as the audit is made available to the Public Auditor.

2017 NOTE: Subsection/subitem designations added pursuant to the authority of 1 GCA § 1606.