5 GCA § 22303: Receipt of Federal Funds.

(a) All Federal funds shall be deposited in and credited to the General Fund account and be available for appropriation by the Legislature as part of the Guam’s operating budget; furthermore, detailed and accurate accounting records shall be maintained for such Federal funds.

(b) The provisions of subsection (a), above, shall not apply to those cases where by statutory enactment the Legislature has created a special fund or restricted receipt account and has specifically provided thereby for an exclusive, special purpose, or other use of Federal funds so long as such Federal funds are used solely and exclusively for such specific statutory purpose or purposes.