us-gu · Through P.L. 38-133 (June 4, 2026)

5 GCA § 22434: Expiration Date for Encumbrances.

(a) An encumbrance against any type of appropriation shall be automatically returned to the Fund against which it was encumbered nine (9) months after fiscal year end in which the encumbrance was originally recorded, unless the encumbrance falls under requirements imposed by United States law governing United States Federal awards.
(b) Encumbrances that are returned to the Fund against which it was encumbered are hereby de-appropriated. The appropriate government of Guam department, agency, instrumentality, or public corporation incurring the encumbrance may submit a request for a re-appropriation immediately, to [the Legislature] I Liheslaturan Guåhan. The request for a re-appropriation shall include, but not be limited to, the reason why such appropriation is necessary, and details on the delay of expending the original encumbrance by the requesting department, agency, instrumentality, or public corporation.
(c) All capital improvement, or capital outlay project encumbrances shall be exempted from this Section.

Where this section sits in the code

Title 5: Government Operations
Division 2 - Administration of the Government
Chapter 22: General Fiscal Policies and Controls
ARTICLE 4: REGULATION OF LOCAL EXPENDITURES

(b) Encumbrances that are returned to the Fund against which it was encumbered are hereby de-appropriated. The appropriate government of Guam department, agency, instrumentality, or public corporation incurring the encumbrance may submit a request for a re-appropriation immediately, to [the Legislature] I Liheslaturan Guåhan. The request for a re-appropriation shall include, but not be limited to, the reason why such appropriation is necessary, and details on the delay of expending the original encumbrance by the requesting department, agency, instrumentality, or public corporation.

Collected 2026-09-27T02:19:48Z. Source file · JSON

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