1 GCA § 1912: Executive, Legislative and Judicial Branches to Implement Financial Recommendations of the Audits Prepared and Transmitted by the Public Auditor.

I Maga’håga/Maga’låhi, the Committee on Rules of I Liheslatura, and the Chief Justice of the Supreme Court of Guam:

(a) shall prepare corrective action plans, as contemplated by “Government Auditing Standards” promulgated by the General Accounting Office; and

(b) shall document the progress in implementing the recommendations of the audits prepared and transmitted to them by the Public Auditor; and

(c) shall endeavor to have implementation completed no later than the beginning of the next fiscal year.

If implementation is determined not to be feasible by I Maga’håga/Maga’låhi, the Committee on Rules of I Liheslatura, or the Chief Justice of the Supreme Court of Guam, the reasons therefor shall be communicated in writing to the Public Auditor, who shall then either concur with non-implementation, or take action under § 1913 of this Chapter.