48 U.S.C. § 1422d — Transfer of functions from government comptroller for Guam to Inspector General, Department of the Interior

(a) Functions, powers, and duties transferred. To create an organization maintaining satisfactory independent audit oversight of Guam's government, the following former comptroller functions go to the Interior Department Inspector General: (1) authority to audit all accounts concerning Guam government revenue and receipts and bond-issue funds, and, under law and administrative rules, all expenditures of Guam government funds and property, including trust funds; and (2) authority to report to the Interior Secretary and Guam Governor failures to collect money owed the government and irregular or unlawful expenditures or property use. (b) Scope. The transferred authority covers all Guam government activities and supplements the Inspector General's authority under chapter 4 of title 5. (c) Transfer of people and property. To carry out this section, the personnel, assets, liabilities, contracts, property, records, and unspent balances of appropriations, authorizations, allocations, and other funds of the Guam comptroller's office connected to its audit function transfer to the Interior Department Inspector General's Office.