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LegalText 48 U.S.C. § 1422d 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 8A GUAM 1422d 48 U.S.C. § 1422d 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/s1422d data/legal/raw/us/code/title-48/usc48.xml 6e847a14f4743e424edb27b64bd5bb9f8c481d41cad1527ac327bd285742faeb 2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2 fdf7dd01c83a34b8384c7c8d49cd50d6951edca62ef4887290e37af0bbb2274c 2026-07-04 official
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48 U.S.C. § 1422d - 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 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 government of Guam:

(1) The authority to audit all accounts pertaining to the revenue and receipts of the government of Guam, 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 government of Guam including those pertaining to trust funds held by the government of Guam.

(2) The authority to report to the Secretary of the Interior and the Governor of Guam all failures to collect amounts due the government, 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 government of Guam, and shall be in addition to the authority conferred upon the Inspector General by chapter 4 of title 5.

(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 are hereby transferred to the Office of Inspector General, Department of the Interior.

(Aug. 1, 1950, ch. 512, § 9A, as added Pub. L. 97357, title I, § 104(b), Oct. 19, 1982, 96 Stat. 1706; amended Pub. L. 117286, § 4(b)(91), Dec. 27, 2022, 136 Stat. 4352.)

Notes

Editorial Notes

Prior ProvisionsA prior section 1422d, act Aug. 1, 1950, ch. 512, § 9A, as added Sept. 11, 1968, Pub. L. 90497, § 5, 82 Stat. 845; amended Oct. 15, 1977, Pub. L. 95134, title II, § 203(a), 91 Stat. 1161, related to the creation, auditing function, and reporting duty of the office of a government comptroller for Guam, prior to repeal by Pub. L. 97357, § 104(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.”