12 GCA § 3205: Guam Film Office Fund.

(a) There is established a Fund to be known as the Guam Film Office Fund, which shall be administered by the Board for the Guam Film Office and be maintained separate and apart from any other funds of the government of Guam, including the General Fund.

(b) Independent records and accounts shall be maintained in connection therewith. All proceeds deposited in the Guam Film Office Fund shall be appropriated to the Corporation for the administration, equipment, operations, the development of facilities, and for other purposes necessary to carry out this Article.

(c) All funds collected from fees, charges, or fines levied pursuant to this Article shall be deposited in the Guam Film Office Fund, and all interest earned by the Guam Film Office Fund shall accrue.

(d) Any unencumbered funds remaining in the Guam Film Office Fund at the end of each fiscal year shall remain in the Fund.

(e) The Guam Film Office Fund shall be subject to audits by the Office of Public Accountability.