10 GCA § 12826: Revolving Fund.

(a) There is created, separate and apart from other funds of the government of Guam, a fund known as the Guam Board of Allied Health Examiners Revolving Fund (Fund) specifically for use by the Board in the administration and enforcement of this Article. All revenues from whatever source, including, but not limited to, appropriations, fees and charges, fines and penalties, gifts, grants, and accrued interest shall be deposited into the Fund. The Fund shall not be subject to any transfer authority of I Maga’hågan/Maga’låhen Guåhan.

(b) The Office of Public Accountability shall audit the financial records of the Board annually, or as often as it may deem appropriate, and report its findings to the Board, I Maga’hågan/Maga’låhen Guåhan, and I Liheslaturan Guåhan.