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LegalText 48 U.S.C. § 1681b Transfer of functions from government comptroller for Guam to Inspector General, Department of the Interior us united_states_code code_section 48 TERRITORIES AND INSULAR POSSESSIONS 14 TRUST TERRITORY OF THE PACIFIC ISLANDS 1681b 48 U.S.C. § 1681b current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip /us/usc/t48/s1681b data/legal/raw/us/code/title-48/usc48.xml 50fa77bddc0c5e61ba1f3590c69fa4af621515f36b96fc778658640a4e576c0e 2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2 8c6e45b0646353c40728fda964ce21645029cdbeb2c5048b2e4741e3055d6286 2026-07-04 official
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48 U.S.C. § 1681b - Transfer of functions from government comptroller for Guam to Inspector General, Department of the Interior

Text

(a) Functions, powers, and duties transferred The following functions, powers, and duties heretofore vested in the government comptroller for Guam with respect to the government of the Trust Territory of the Pacific Islands and the government of the Northern Mariana Islands are hereby transferred to the Inspector General, Department of the Interior, for the purpose of establishing an organization which will maintain a satisfactory level of independent audit oversight of the governments of the Marshall Islands, the Federated States of Micronesia, Palau, and the Northern Mariana Islands:

(1) The authority to audit all accounts pertaining to the revenue and receipts of the governments of the Marshall Islands, the Federated States of Micronesia, Palau, and the Northern Mariana Islands, and of funds derived from bond issues, and the authority to audit, in accordance with law and administrative regulations, all expenditures of funds and property pertaining to the aforementioned governments including those pertaining to trust funds held by such governments.

(2) The authority to report to the Secretary of the Interior, the High Commissioner of the Trust Territory of the Pacific Islands, the chief executives of the governments of the Marshall Islands, the Federated States of Micronesia, Palau, and the Northern Mariana Islands all failures to collect amounts due the governments, and expenditures of funds or uses of property which are irregular or not pursuant to law.

(b) Scope of authority transferred The authority granted in paragraph (a) shall extend to all activities of the governments of the Marshall Islands, the Federated States of Micronesia, Palau, and the Northern Mariana Islands, and shall be in addition to the authority conferred upon the Inspector General by chapter 4 of title 5. This section is not subject to termination under section 502(a)(3) of the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America (90 Stat. 263, 268).

(c) Transfer of personnel, assets, etc., of office of government comptroller for Guam to Office of Inspector General, Department of the Interior In order to carry out the provisions of this section, the personnel, assets, liabilities, contracts, property, records, and unexpended balances of appropriations, authorizations, allocations, and other funds employed, held, used, arising from, available or to be made available, of the office of the government comptroller for Guam related to its audit function, with respect to the government of the Trust Territory of the Pacific Islands and the government of the Northern Mariana Islands are hereby transferred to the Office of Inspector General, Department of the Interior.

(June 30, 1954, ch. 423, § 4, as added Pub. L. 97357, title II, § 203(b), Oct. 19, 1982, 96 Stat. 1707; amended Pub. L. 117286, § 4(b)(94), Dec. 27, 2022, 136 Stat. 4352.)

Notes

Editorial Notes

References in TextSection 502(a)(3) of the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America, referred to in subsec. (b), is contained in section 1 of Pub. L. 94241, set out as a note under section 1801 of this title.

Prior ProvisionsA prior section 1681b, acts June 30, 1954, ch. 423, § 4, as added Sept. 21, 1973, Pub. L. 93111, § 2, 87 Stat. 354; amended Oct. 15, 1977, Pub. L. 95134, title II, § 203(b), 91 Stat. 1162; Mar. 12, 1980, Pub. L. 96205, title II, § 201(b), 94 Stat. 85, related to duties of government comptroller for Guam in addition to those imposed by Organic Act of Guam, prior to repeal by Pub. L. 97357, § 203(b).

Amendments2022—Subsec. (b). Pub. L. 117286 substituted “chapter 4 of title 5.” for “the Inspector General Act of 1978 (92 Stat. 1101), as amended.”