Chapter 4

5 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 1 CHAPTER 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT § 4101. Short Title. § 4102. Statement of Policy. § 4102.1. Fiscal Year. § 4103. Responsibilities of the Governor. § 4103.1. Special Fund Transfer. § 4104. Responsibilities of the Legislature. § 4105. Responsibilities of the Bureau of Budget an d Management Research. § 4106. Agency Program and Financial Plans. § 4107. I Maga’lahi’s (the Governor’s) Recommendation. § 4108. Legislative Review. § 4109. Program Execution. § 4110. Performance Reporting. § 4111. Appropriation for Unauthorized Agencies an d Programs. § 4112. Agencies to Submit Budget Request. § 4113. Funding Required for New Programs. § 4114. Other Available Funds. § 4115. Inapplicability of § 4113 and § 4114. § 4116. Transmittal of Mandates. § 4117. Definitions. § 4118. Cash Reports Form the Department of Adminis tration. § 4118.1. Quarterly Statement of Revenues, Expendit ures and Changes in Fund Balance Report. § 4118.2. Monthly Cash Balance Reports for General and Special Funds and Bond Proceeds Trust Accounts. § 4119. Development and Implementation of Performa nce Based Budgeting.

in Fund Balance Report. § 4118.2. Monthly Cash Balance Reports for General and Special Funds and Bond Proceeds Trust Accounts. § 4119. Development and Implementation of Performa nce Based Budgeting. § 4120. Budgets to be Posted on Agencies’ Websites. § 4121. Suspension of Salary of I Maga’lahen Guåhan . § 4122. Wireless Communications Restrictions. [Stri cken] § 4123. Federal Receipts Reporting Requirements. § 4124. Monthly Consolidated Tax Collections Report . § 4101. Short Title. This Chapter may be cited as The Executive Budget Law. SOURCE: GC § 5150 added by P.L. 12-115. COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 2 § 4102. Statement of Policy. It is the purpose of this Chapter to establish a c omprehensive system for territorial program and financial management wh ich furthers the capacity of the Governor and Legislature to plan an d finance the services which they determine the Territory will provide its citizens. The system shall include procedures for: (a) The orderly establishment, continuing review an d periodic revision of the programs and financial goals and po licies of the Territory.

vide its citizens. The system shall include procedures for: (a) The orderly establishment, continuing review an d periodic revision of the programs and financial goals and po licies of the Territory. (b) The development, coordination and review of lon g-range program and financial plans that will implement est ablished territorial goals and policies. (c) The preparation, coordination and analysis, and enactment of a budget organized to focus on territorial servi ces and their costs, that authorizes the implementation of policies and plans in the succeeding budget period. (d) The evaluation of alternatives to existing poli cies, plans and procedures that offer potential for more efficient or effective territorial services. (e) The regular appraisal and reporting of program performance. SOURCE: GC § 5151 added by P.L. 12-115. § 4102.1. Fiscal Year. The fiscal year of the Government of Guam shall be October 1st through September 30th. SOURCE: Added by P.L. 14-132:V:13 to implement the amendme nt of Section 11 of the Organic Act relative to conforming the Gover nment of Guam’s fiscal with that of the federal government. Implemented with fi scal year beginning October 1, 1978. § 4103.

endme nt of Section 11 of the Organic Act relative to conforming the Gover nment of Guam’s fiscal with that of the federal government. Implemented with fi scal year beginning October 1, 1978. § 4103. Responsibilities of I Maga’lahen Guåhan . I Maga’lahen Guåhan shall direct the preparation and administration of the Annual Operating Budget for t he government of Guam. He shall evaluate the long range program pla ns, request budget and alternatives to agency policies and programs; a nd formulate, and recommend for consideration, a financial plan which shall cover COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 3 estimated receipts, not to include proposed new or increased fees, taxes or other revenue enhancements, and expenditures of the government of Guam for the General Fund and all special funds whe ther or not their resources are annually appropriated by I Liheslatura , including all grants, loans and moneys received from the Federal governme nt or other agencies both governmental and nongovernmental. No such recommendation shall exceed the estimated revenues adopted pursuant to Title 2 GCA § 13106(b).

s received from the Federal governme nt or other agencies both governmental and nongovernmental. No such recommendation shall exceed the estimated revenues adopted pursuant to Title 2 GCA § 13106(b). Revenue derived from any tax or fee increase or other revenue enhancement created or initially i mposed by an Annual or Supplemental Operating Budget Bill shall not be considered in creating the revenue estimates for that Annual or S upplemental Operating Budget. SOURCE: GC § 5152 added by P.L. 12-115; amended by P.L. 13 -149:VII:1; P.L. 14-5:5; P.L. 29-019:VI:68 (Sept. 29, 2007). § 4103.1. Special Fund Transfer. Unless otherwise specified in the Annual or Supplem ental Budget Act, I Maga’låhen Guåhan is authorized to transfer to the General Fund any cash available from any appropriated Special Fu nd to fund the appropriations authorized by the Annual or Suppleme ntal Budget Act. All cash amounts from Special Funds transferred to cover the appropriations authorized by the Annual or Suppleme ntal Budget Act, or any other act or law authorizing appropriations, sh all be promptly reimbursed to the Special Fund from which it was wi thdrawn within sixty (60) days after receipt of

or Suppleme ntal Budget Act, or any other act or law authorizing appropriations, sh all be promptly reimbursed to the Special Fund from which it was wi thdrawn within sixty (60) days after receipt of transferred cash a mounts by the General Fund. I Maga’låhen Guåhan shall submit a report to the Speaker of I Liheslaturan Guåhan on the fifth (5th) day of every month on all transfers and reimbursements made pursuant to this Section. Said report shall enumerate the amount of each transfer, identi fy the funds to and from which the transfer was made, the object class reduced by the transfer out and the object class receiving the tra nsfer, and state the purpose of each transfer. Notwithstanding any other provision of law, no funds shall be transferred out of the Chamorro Land Trust Operations Fund and the Guam Department of Education Operation s Fund from each fiscal year Special Fund appropriations made t o the Guam Department of Education and the Chamorro Land Trust Commission. Failure to submit any reports by the required deadl ine in this Section shall result in a Two Hundred Fifty Dollars ($250.0 0) fine per missed deadline for the Director of the Bureau of Budget a nd Management

o submit any reports by the required deadl ine in this Section shall result in a Two Hundred Fifty Dollars ($250.0 0) fine per missed deadline for the Director of the Bureau of Budget a nd Management COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 4 Research, which shall be deposited into the GDOE In terscholastic Sports Program. SOURCE: Added as uncodified law by P.L. 32-068:XIII:8 (Se pt. 11, 2013) and codified as § 4103.2 by the Compiler, stricken purs uant to P.L. 32-181:XIII:19 (Sept. 5, 2014), and added § 4103.1 by P.L. 33-066: XII:20 (Sept. 5, 2015). § 4104. Responsibilities of the Legislature. The Legislature shall: (a) Consider the program and financial plan recomme nded by the Governor, including proposed goals and policies , recommended budget, revenue proposals and proposed long-range p rogram plans. (b) Adopt programs and alternatives to the plan rec ommended by the Governor as it deems appropriate. (c) Adopt legislation to authorize the implementati on of a comprehensive program and financial plan. (d) Provide for a post audit of financial transacti ons, program accomplishments and execution of legislative policy direction.

rize the implementati on of a comprehensive program and financial plan. (d) Provide for a post audit of financial transacti ons, program accomplishments and execution of legislative policy direction. SOURCE: GC § 5153 added by P.L. 12-115. § 4105. Responsibilities of the Bureau of Budget an d Management Research. The Bureau of Budget and Management Research shall : (a) Assist the Governor in the preparation and expl anation of the proposed comprehensive program and financial pl an, including the coordination and analysis of territorial agency program goals and objective, program plans and program budget req uests. (b) Develop procedures to produce the information n eeded for effective policy decision-making. (c) Assist territorial agencies in their statement of goals and objectives, preparation of program plans, program b udget requests and reporting of program performance. (d) Administer its responsibilities under the pro gram execution provisions of this Chapter so that the policy decis ions and budget determinations of the Governor and the Legislature are implemented to the fullest extent possible within the concepts of proper management.

ns of this Chapter so that the policy decis ions and budget determinations of the Governor and the Legislature are implemented to the fullest extent possible within the concepts of proper management. COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 5 (e) Provide the Legislature with any budget infor mation it may request. (f) Revenue Tracking Report. The Director of the Bu reau of Budget and Management Research, in collaboration wi th the Director of Revenue and Taxation and the Director o f the Department of Administration, shall determine, afte r the end of each month of the fiscal year, the revenue tracking for the balance of the fiscal year, based upon the actual collections of t he preceding month, and prepare a statement comparing 'actual' a nd 'projected' revenues. The Revenue Tracking Report for each mont h shall identify any and all non-recurring revenues by Gene ral Fund revenue category, by month collected, and by amount . Said report and statement shall be certified as to its accuracy by each of the aforementioned Directors, and submitted to the Spea ker of I Liheslaturan Guåhan , in a Microsoft Excel file and written report, no

and statement shall be certified as to its accuracy by each of the aforementioned Directors, and submitted to the Spea ker of I Liheslaturan Guåhan , in a Microsoft Excel file and written report, no later than thirty (30) days after the end of eac h month of the fiscal year; and shall be posted monthly on the Bur eau of Budget and Management Research’s website. Failure to submi t any reports by the required deadline in this Section shall resu lt in a Two Hundred Fifty Dollars ($250.00) fine per missed dea dline for the Directors of the Bureau of Budget and Management Re search, the Department of Revenue and Taxation and the Departme nt of Administration, which shall be deposited into the G DOE Interscholastic Sports Program. SOURCE: GC § 5154 added by P.L. 12-115. Subsection (f) a dded as uncodified law by P.L. 32-068:XII:5 (Sept. 11, 2013) and codif ied to this section by the Compiler, stricken pursuant to P.L. 32-181:XIII:19 (Sept. 5, 2014), and added by P.L. 33-066:XII:22 (Sept. 5, 2015). § 4106. Agency Program and Financial Plans. (a) Each department or agency of the Government (o ther than the Legislature and the courts), on the date and in the form and content prescribed by

2015). § 4106. Agency Program and Financial Plans. (a) Each department or agency of the Government (o ther than the Legislature and the courts), on the date and in the form and content prescribed by the Bureau of Budget and Management R esearch shall prepare and forward to the Bureau of Budget and Man agement Research the following program and financial information: (1) The goals and objectives of the agency programs , together with proposed supplements, deletions and revisions. (2) Its proposed plans to implement the goals and o bjectives including estimates of future service needs, planne d methods of COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 6 administration, proposed modification of existing p rogram services and establishment of new program services, and the estimated resources needed to carry out the proposed plan. (3) The budget requested to carry out its proposed plans in the succeeding fiscal year. The budget request informat ion shall include the expenditures during the last fiscal year, those estimated for the current fiscal year, those proposal for the succeed ing fiscal year, and explanation of the services to be

rmat ion shall include the expenditures during the last fiscal year, those estimated for the current fiscal year, those proposal for the succeed ing fiscal year, and explanation of the services to be provided, the nee d for the services, the costs of the services and any other information requested by the Bureau of Budget and Management Research. (4) A report of the receipts during the last fis cal year, an estimate of the receipts during the current fiscal year, and an estimate for the succeeding fiscal year. (5) A statement of legislation required to implemen t the proposed programs and financial plans. (6) An evaluation of the advantages and disadvantag es of specific alternatives to existing or proposed progr ams, policies or administrative methods. (b) The territorial agency proposals prepared und er Subsection (a) shall describe the relationships of their program s ervices to those of other territorial agencies, of other governments and of n ongovernmental bodies. (c) The Bureau of Budget and Management Research shall assist agencies in the preparation of their proposals unde r Subsection (a).

rial agencies, of other governments and of n ongovernmental bodies. (c) The Bureau of Budget and Management Research shall assist agencies in the preparation of their proposals unde r Subsection (a). This assistance may include technical assistance; organi zation of materials; centrally collected accounting, budgeting and perso nnel information; standards and guidelines formulations; population a nd other required data; and any other assistance that will help the t erritorial agencies produce the information necessary for efficient age ncy management and effective decision-making by the Governor and the L egislature. (d) If any territorial agency fails to transmit t he program and financial information provided under Subsection (a) on the specified date, the Bureau of Budget and Management Research may prepare such information. (e) The Bureau of Budget and Management Research shall compile and submit to the Governor-elect in any year when a new Governor has COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 7 been elected, not later than November 20, a summary of the program and financial information prepared by territorial agenc ies.

OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 7 been elected, not later than November 20, a summary of the program and financial information prepared by territorial agenc ies. (f) Each territorial agency shall send a represe ntative or representatives to the legislative hearing or heari ngs dealing with that part of the Executive Budget dealing with such agen cy. At least four days prior to such hearing, each agency shall submi t to the Chairman of the Committee on Ways & Means a statement indicatin g the priority of each program contemplated within the proposed budge t which will be the subject of such hearing or hearings. Such prioritiz ation shall be set out in such a manner that the Legislature may decide, from necessity or objective determination of the inappropriateness of any program to eliminate or reduce the portion of the proposed bud get related to that program. SOURCE: GC § 5155 added by P.L. 12-115; subsection (f) add ed by P.L. 15-22:1. § 4107. I Maga'lahi (the Governor’s) Recommendation. (a) I Maga’låhi (the Governor) shall formulate the program and financial plan to be recommended to I Liheslatura (the Legislature) after considering the

. I Maga'lahi (the Governor’s) Recommendation. (a) I Maga’låhi (the Governor) shall formulate the program and financial plan to be recommended to I Liheslatura (the Legislature) after considering the government agency proposed program and financial plans, and other programs and alternatives that he deems appropriate. The plan shall include his recommended goals and po licies, recommended plans to implement the goals and polici es, recommended budget for the succeeding fiscal year, and recommen ded revenue measures to support the budget. (b) I Maga’låhi shall present the proposed comprehensive program and financial plan in a message to I Liheslatura not later than January 31 prior to each fiscal year. If I Maga’låhi is in the first year of his first term or an additional non-consecutive term, then the mes sage shall be presented not later than April 8 of that same year. The message shall be accompanied by a budget document which shall contai n I Maga’låhi’s recommended goals, plans and appropriations. The bu dget document shall be furnished to each member of I Liheslatura and each department or agency of the government.

hich shall contai n I Maga’låhi’s recommended goals, plans and appropriations. The bu dget document shall be furnished to each member of I Liheslatura and each department or agency of the government. The budget document sh all contain the following information: (1) the coordinated program goals and objectives th at I Maga’låhi recommends to guide the decisions on the proposed program plans and budget appropriations; COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 8 (2) The program and budget recommendations of the Governor for the succeeding fiscal year which shall delineate the program and budget recommendations of the Governor in an amount specific for the line and semi-autonomous ag encies of the government of Guam; (3) a summary of the government’s receipts in the l ast fiscal year, a revised estimate for the current fiscal yea r, and an estimate for the succeeding year; (4) a summary of expenditures during the last fisca l year, those estimated for the current fiscal year, and th ose recommended by I Maga’låhi for the succeeding fiscal year; (5) drafts of appropriation bills and revenue measu res; and (6) any additional information

stimated for the current fiscal year, and th ose recommended by I Maga’låhi for the succeeding fiscal year; (5) drafts of appropriation bills and revenue measu res; and (6) any additional information which will facilitat e understanding of I Maga’låhi’s proposed program and financial plan by I Liheslatura and the public. (c) After delivery of I Maga’låhi’s message, the bills incorporating his recommendations may be introduced by I Liheslatura in accordance with the provision of its Standing Rules. SOURCE: GC § 5156 added by P.L. 12-115; subsection (b), pa ra. 1 amended by P.L. 13-149: VII:2, repealed/reenacted by P.L. 15-8 2:2, amended by P.L. 17-8:2. Amended by P.L. 33-066:XII:19 (Sept. 5, 2015). § 4108. Legislative Review. The Legislature shall consider the Governor’s prop osed comprehensive program and financial plan; evaluate alternatives to the Governor’s recommendations; and determine the compr ehensive program and financial plan to support the services to be provided the citizens of the Territory. SOURCE: GC § 5157 added by P.L. 12-115; amended by P.L. 13 -37:VI:10 and by P.L. 13-149:VII:2. § 4109. Program Execution.

al plan to support the services to be provided the citizens of the Territory. SOURCE: GC § 5157 added by P.L. 12-115; amended by P.L. 13 -37:VI:10 and by P.L. 13-149:VII:2. § 4109. Program Execution. (a) Except as limited by policy decisions of I Maga’lahi (the Governor), appropriations by I Liheslatura (the Legislature), and other provisions of law, the territorial agencies shall h ave full authority for administering their program service assignments, an d shall be responsible for their proper management, provided t hat I Maga’lahi ’s COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 9 (the Governor’s) policy decisions shall not limit t he authority of the Department of Education. (b) Each territorial agency, (other than I Liheslatura (the Legislature) and the courts), shall prepare an annu al plan for the operation of each of its assigned programs. The op erations plan shall be prepared in the form and content and be transmitted on the date prescribed by the Bureau of Budget and Management R esearch. (c) The Bureau of Budget and Management Research sh all: (1) Review each operations plan to determine that i t is consistent with the policy

escribed by the Bureau of Budget and Management R esearch. (c) The Bureau of Budget and Management Research sh all: (1) Review each operations plan to determine that i t is consistent with the policy decisions of I Maga’lahi (the Governor) and appropriations by I Liheslatura (the Legislature), that it reflects proper planning and efficient management methods, t hat appropriations have been made for the planned purpo se and will not be exhausted before the end of the fiscal year. (2) Approve the operations plan if satisfied that i t meets the requirements under Paragraph (1). Otherwise the Bur eau of Budget and Management Research shall require revision of t he operations plan in whole or in part. (3) Modify or withhold the planned expenditures at any time during the appropriation period if the Bureau of Bu dget and Management Research finds that such expenditures ar e greater than those necessary to execute the programs at the leve l authorized by I Maga’lahi (the Governor) and I Liheslatura (the Legislature), or that the receipts and surpluses will be insufficien t to meet the authorized expenditure levels, provided that no pla nned expenditures necessary to provide every public

slatura (the Legislature), or that the receipts and surpluses will be insufficien t to meet the authorized expenditure levels, provided that no pla nned expenditures necessary to provide every public scho ol student an adequate public education shall be modified or with held. The Director of the Bureau of Budget and Management Res earch, in collaboration with the Director of Revenue and Taxa tion and the Director of Administration, shall determine revenue tracking for every fiscal year based on the actual collections o f every preceding month, and prepare monthly Comparative Revenue and Expenditure Analysis Reports that compare the budgeted and actu al revenues and departmental program appropriations with expend itures and encumbrances. If revenues are tracking below proje cted revenues for the year, the Bureau of Budget and Management R esearch shall adjust and sequester an amount of the remaining all otments equal to the percentage of revenues that are below the fisca l year’s projected COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 10 revenues.

aining all otments equal to the percentage of revenues that are below the fisca l year’s projected COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 10 revenues. The Director of the Bureau of Budget and Management Research, the Director of Administration, and the D irector of Revenue and Taxation shall certify said reports, wh ich shall be transmitted to I Maga’lahen Guåhan and the Speaker of I Liheslaturan Guåhan no later than twenty (20) days after the end of each month. (d) No territorial agency (except I Liheslatura (the Legislature) and the courts), may increase the salaries of its emplo yees, employ additional employees or expend money or incur any obligations except in accordance with law and with a properly approved op erations plan. (e) The Bureau of Budget and Management Research sh all report quarterly to I Maga’lahi (the Governor) and I Liheslatura (the Legislature) on the operations of each territorial agency, relating actual accomplishments to those planned, and modifying, if necessary, the operations plan of any agency for the balance of th e fiscal year. (f) Fiscal Realignment Plan.

territorial agency, relating actual accomplishments to those planned, and modifying, if necessary, the operations plan of any agency for the balance of th e fiscal year. (f) Fiscal Realignment Plan. Thirty (30) days after the close of each quarter of the fiscal year, the Directors of the De partment of Administration, Department of Revenue and Taxation, and the Bureau of Budget and Management Research shall determine whet her actual revenues collected for that quarter are consistent with the projected revenues for the fiscal year. If said Directors de termine that projected fiscal year revenues, based on actual revenues coll ected, are three percent (3%) or more less than revenue projections adopted by the annual Budget Act, I Maga’lahen Guåhan shall submit to the Speaker of I Liheslaturan Guåhan a Fiscal Realignment Plan that shall address the re venue disparity. Said Plan may include, but is not limit ed to, cost-containment and austerity measures, governmental reorganization plans and other such actions . I Maga’lahi shall submit to the Speaker of I Liheslaturan Guåhan proposed legislation, in a bill format, to implemen t the Fiscal Realignment Plan if legislative action is

ns and other such actions . I Maga’lahi shall submit to the Speaker of I Liheslaturan Guåhan proposed legislation, in a bill format, to implemen t the Fiscal Realignment Plan if legislative action is required. (g) Continuing Appropriations (1) shall not be filled in the first quarter of the current fiscal year if the Monthly Comparative Revenue and Expendi ture Analysis Report filed pursuant to 5 GCA § 4109(c)(3 ) in September of the previous fiscal year indicates unfavorable r evenue collections to estimated revenues; (2) shall not be filled after the first quarter of the current fiscal year if the cumulative year-to-date current fiscal year deposits into COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 11 the Income Tax Refund Efficient Payment Trust Fund are less than the budgeted provision pursuant to the monthly audi ts required pursuant to 11 GCA § 51106(b). (3) may be filled for any current fiscal year expen ses and shall automatically de-appropriate the equal amount from the branch, agency or department from its current fiscal year r evenues appropriated.

may be filled for any current fiscal year expen ses and shall automatically de-appropriate the equal amount from the branch, agency or department from its current fiscal year r evenues appropriated. The de-appropriated revenues, if ava ilable on September 1 of the current fiscal year, are reserve d for the branch, agency or department which may be expended by a new legislative appropriation. SOURCE: GC § 5158 added by P.L. 12-115. Amended by P.L. 28 -045:11. (June 6, 2005). Subsection (c)(3) amended by P.L. 29-001: 2 (April 2, 2007); P.L. 29- 002:VI:17 (May 18, 2007); P.L. 29-019:VI:14 (Sept. 29, 2007), P.L. 30-055:XII:20 (Sept. 4, 2009). Subsection (f) added by P.L. 29-0 19:VI:46 (Sept. 29, 2007). Subsection (g) added by P.L. 31-126:7 (Sept. 30, 20 11). 2009 NOTE: P.L. 28-045:10 (June 6, 2005) changed the name of t he Department of Education to the Guam Public School System. The passage of P.L. 30-050:2 (July 14, 2009) reverted the name to the Department of Education. § 4110. Performance Reporting. (a) Each territorial agency (other than the Legisl ature and the courts), shall submit a performance report to the B ureau of Budget and Management Research on or before September 1

rmance Reporting. (a) Each territorial agency (other than the Legisl ature and the courts), shall submit a performance report to the B ureau of Budget and Management Research on or before September 1 for th e preceding fiscal year. These reports shall be in the form prescribed by the Bureau of Budget and Management Research and shall include st atements concerning: (1) The work accomplished and the services provided in the preceding fiscal year or other meaningful work peri od, relating actual accomplishments to those planned under Subse ction (b) of § 4109. (2) The relationship of accomplishments and service s to the policy decisions and budget determinations of the G overnor and the Legislature. (3) The costs of accomplishing the work and prov iding the services, and, to the extent feasible, citing meani ngful measures of program effectiveness and cost. (4) The administrative improvements made in the pre ceding year, potential improvements in future years, and s uggested changes COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 12 in legislation or administrative procedures to make further improvements.

ture years, and s uggested changes COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 12 in legislation or administrative procedures to make further improvements. (b) The Bureau of Budget and Management Research shall summarize the performance reports and forward, thro ugh the Governor, copies of the Legislature. SOURCE: GC § 5159 added by P.L. 12-115. § 4111. Appropriation for Unauthorized Agencies and Programs. In order to insure that appropriations are made on ly for agencies and programs, or projects, authorized by law, appropria tion bills shall be separate from bills creating an agency of Governmen t or authorizing a new program or new project. In the submission of an nual budgets under the provisions of this Chapter, no request for appr opriation for the operation of any agency of Government nor any reque st for appropriation for any new program, or project, which has not been created nor authorized previously by law shall be included in s uch annual budgets. SOURCE: GC § 5160 added by P.L. 12-115. § 4112. Agencies to Submit Budget Request. All agencies shall submit requests for supplementa l appropriations on or before January 10 of the

h annual budgets. SOURCE: GC § 5160 added by P.L. 12-115. § 4112. Agencies to Submit Budget Request. All agencies shall submit requests for supplementa l appropriations on or before January 10 of the fiscal year for whic h the funds are requested except that for every fourth year, beginn ing in fiscal year 1979, the deadline shall be extended to April 10. The Leg islature shall act on the Governor’s request as expeditiously as possible . § 4113. Funding Required for New Programs. No new program created by the Legislature or by an y department, commission or agency shall have force or effect unl ess funding for such program is appropriated from local funds to finance the cost of implementing such program. SOURCE: GC § 5162 added by P.L. 15-048:V:6. NOTE: The Organic Act, § 20, provides that the Legislatu re does not have the power to appropriate funds which have been appropri ated already by the United states Congress. See Wong v. Camina, 2 Guam Rep. 132 (1978). § 4114. Other Available Funds. Funds other than appropriated funds may be used fo r the operation of a government program and activity, provided, tha t the Legislature, by resolution, shall first give its approval to said p

Funds. Funds other than appropriated funds may be used fo r the operation of a government program and activity, provided, tha t the Legislature, by resolution, shall first give its approval to said p rogram or activity. COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 13 SOURCE: GC § 5163 added by P.L. 15-048:V:6. NOTE: The Legislature does not have the power to approve , with binding effect, by resolution any matter which will have the force and effect of law. See Attorney General Opinion PCF #85-1031; see also INS v. Chada, 103 S.Ct. 2754 (1983). In addition, the Organic Act, § 20, provides that t he Legislature does not have the power to appropriate funds which have been appr opriated already by the United states Congress. See Wong v. Camina, 2 Guam Rep. 132 (1978). § 4115. Inapplicability of § 4113 and § 4114. The provisions of § 4113 and § 4114 of this Chapte r shall not apply to the Guam Power Authority, Guam Waterworks Author ity, Guam Memorial Hospital Authority, Jose D. Leon Guerrero Commercial Port, Guam Housing and Urban Renewal Authority, Guam Hous ing Corporation, A. B.

e Guam Power Authority, Guam Waterworks Author ity, Guam Memorial Hospital Authority, Jose D. Leon Guerrero Commercial Port, Guam Housing and Urban Renewal Authority, Guam Hous ing Corporation, A. B. Won Pat International Airport Au thority Guam, and Guam Economic Development and Commerce Authority. SOURCE: GC § 5164 added by P.L. 15-048:V:6. Repealed and re eacted by P.L. 27:110:1. § 4116. Transmittal of Mandates. Each Executive Branch agency, department, instrume ntality, commission, board or any organized unit thereof, in cluding any semi- autonomous, autonomous or line agency or department , shall prepare and transmit to I Liheslaturan Guåhan a listing of mandates, both funded and un-funded, that they are tasked by law to carry out . Each listing shall be arranged in order of highest priority to lowest pri ority. Each listing shall also indicate any mandates that are recommended to be repealed. These listings shall be transmitted to I Liheslaturan Guåhan within sixty (60) days of the effective date of this Act. SOURCE: Added by P.L. 26-16:2 (enacted 5/20/2001). § 4117. Definitions.

epealed. These listings shall be transmitted to I Liheslaturan Guåhan within sixty (60) days of the effective date of this Act. SOURCE: Added by P.L. 26-16:2 (enacted 5/20/2001). § 4117. Definitions. (a) Agency shall mean each and every line departmen t of the Executive Branch, each autonomous/semi-autonomous a gency, public corporation or instrumentality of the government of Guam, every educational institution whether secondary or post s econdary, the Judicial Branch, the Public Defender Service Corporation, an d every public entity hereafter to be created by law which receives fundi ng under the General Appropriations Act of 1998 and 1999. (b) Capital Outlay includes: COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 14 (1) Equipment, such as loader trucks, tractors, tr ailers, automobiles or other vehicles; machinery; reference books; filing cabinets, typewriters, computers, microcomputers an d printers, facsimile machines, adding and calculating machines , other business machines and office equipment; and tools, implement s and instruments which may be used continuously without material change in physical condition and having a useful li

ing machines , other business machines and office equipment; and tools, implement s and instruments which may be used continuously without material change in physical condition and having a useful li fe of one (1) year or longer and cost not less than Five Thousand Doll ars ($5,000.00); (2) repair, remodeling or alteration of a building or replacement thereof and the replacement and renewal of plumbing , wiring and air conditioning systems costing more than Fifteen Thousand Dollars ($15,000.00); (3) construction of an entirely new building, incl uding the materials and labor either supplied by an agency of the government or supplied by contract; or (4) non-structural improvements to buildings, the grading, leveling, drainage and landscaping of land or the c onstruction of roadways, fences, ditches, or sanitary or storm sew ers. Capital Outlay does not include normal maintenance expenditures. (c) Contingency means expenditure for unbudgeted i tems. (d) Contractual Services include: (1) services rendered or performed by businesses o r other government agencies or individuals other than expen ses for personnel services; (2) current services or charges for rental of pers onal

ude: (1) services rendered or performed by businesses o r other government agencies or individuals other than expen ses for personnel services; (2) current services or charges for rental of pers onal property, insurance premiums (not employee benefits), dues, p aid subscriptions and other fixed charges; or (3) telex and other forms of communication, except telephone and facsimile. (e) Equipment means items having a purchase price o f Five Thousand Dollars ($5,000.00) or less. (f) Encumbrances means commitments related to unpe rformed (executory) contracts for goods and services, which are generally evidenced by outstanding purchase orders, contracts and inter- departmental work requests. Encumbrances reported a t year end are COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 15 reported as a reservation of fund balance since the y do not constitute expenditures or liabilities. (g) Expenditures means all amounts of money, other than refunds authorized by law, paid out or encumbered for payme nt by a Territorial agency other than for investment securities or as a gent or trustee for other governmental entities or private persons.

refunds authorized by law, paid out or encumbered for payme nt by a Territorial agency other than for investment securities or as a gent or trustee for other governmental entities or private persons. (h) Federal Funds means payments by the United Sta tes Government to the Territorial government or Territo rial agencies for specific purposes or in lieu of taxes, including gr ants, reimbursements and payments made in accordance with contracts, but does not include payments pursuant to Section 30 of the Organic Act of Guam. (i) Full Time Equivalency (FTE) means the equivale nt of one (1) permanent position continuously filled for two thou sand eighty (2,080) hours per year commencing October 1, 1997. (j) General Fund means that Fund as defined by Tit le 5 Guam Code Annotated § 21110. (k) Match means direct cost sharing or in-kind Gen eral Fund support required as a condition for acceptance for Federal funds. (l) Office Space Rental means payment to an entity for rental of office space and may include the cost of maintenanc e, power and other utility expenses. (m) Operating Expense means the individual and col lective budget categories of ‘Travel,’ ‘Contractual Services,’ ‘Su pplies,’

may include the cost of maintenanc e, power and other utility expenses. (m) Operating Expense means the individual and col lective budget categories of ‘Travel,’ ‘Contractual Services,’ ‘Su pplies,’ ‘Equipment,’ ‘Office Space Rental,’ ‘Utilities’ and ‘Miscellaneo us.’ (n) Personnel Services includes: (1) salaries and wages payable to persons employed by the government; (2) the government’s contributions to the Governme nt of Guam Retirement Fund and the employer’s contributions un der the Federal Insurance Contribution Act; (3) the government’s contributions for health, den tal and life insurance plans; or (4) overtime. COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 16 (o) Power includes all expenses incurred for the u se of electricity or liquid propane gas, propane or butane gas. (p) Revenue means all amounts received by a Territ orial agency from sources external to that agency, net of refund s and other correcting transactions, other than from the issuance of debt liquidation of investment, or as agent or trustee for other govern mental agent, entities or private persons.

, net of refund s and other correcting transactions, other than from the issuance of debt liquidation of investment, or as agent or trustee for other govern mental agent, entities or private persons. (q) Special Fund means revenue available to Territ orial agencies from sources other than the General Fund and Federa l funds. (r) Supplies and Materials means materials which b y their nature are consumable, that have a useful lifetime of less tha n one (1) year, and which, after use, undergo an impairment or a materi al change in physical condition. (s) Telephone includes all charges for telephone a nd cellular telephone services. (t) Toll Calls includes all charges for long dista nce telephone calls, including, but not limited to, facsimile. (u) Total Revenue is defined as General Fund Reven ue plus School Operations Fund Revenue. (v) Travel and Transportation means off-island tra vel expenses and local mileage reimbursement in accordance with the laws of Guam. (w) Water/Sewer includes all expenses for the purc hase of water and all expenses for waste-water treatment. (x) Continuing Appropriations include all unexpende d and unencumbered balance of appropriations available to

ludes all expenses for the purc hase of water and all expenses for waste-water treatment. (x) Continuing Appropriations include all unexpende d and unencumbered balance of appropriations available to support obligations for a specified purpose or project, even when these obligations are incurred beyond the budget year. SOURCE : Added by P.L. 23-045:I:5 (Oct. 1, 1995). Repealed by P.L. 23-046:10 (Oct. 19, 1995). Repealed and reenacted by P.L. 24- 059:I:4 (Sept. 12, 1997) as §§ 4120.1 and 4120.2. Renumbered by Compiler to § 4117 to maintain section number consistency within this chapter. Subsection (e) ame nded by P.L. 28-068:IV:80 (Sept. 30, 2005). Subsection (b)(1) amended by P.L. 28-150:V:11 (Sept. 30, 2006). Subsection (x) added by P.L. 31-126:8 (Sept. 30, 20 11). NOTE : P.L. 23-45:I:5 created 5 GCA §§ 4120, 4120.1 and 4120.2. These new codes gave definitions regarding the General Approp riation Act of 1996. In P.L. 23-046:10, the legislature uncodified §§ 4120 and 4 120.1 but did not uncodify § 4120.2. In P.L. 23-046, the Legislature stated: COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 17 Section 10.

ified §§ 4120 and 4 120.1 but did not uncodify § 4120.2. In P.L. 23-046, the Legislature stated: COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 17 Section 10. Non-codification of definitions which a re not applicable. Since the definitions contained within [P.L. 23-045 ] are not complete, and the definition of 'agency' does not apply to ag encies which do not receive funding from the Legislature, it is not des ired that these definitions be codified. Notwithstanding the language in P.L. 23-046, the le gislature in P.L. 24-059 repealed and reenacted §§ 4120.1 and 4120.2 as here in provided. Sections 4120.1 and 4120.2 are combined here by Compiler as a singl e § 4117 to maintain numerical consistency with this chapter. § 4118. Cash Reports from the Department of Adminis tration. The Director of Administration shall certify and s ubmit to I Maga’lahen Guåhan , the Speaker of I Liheslaturan Guåhan , and the Director of the Bureau of Budget and Management Res earch the following reports, which shall also be certified by the Treasurer of Guam: (a) Treasurer of Guam’s Monthly General Fund Cash Position Report, which shall be submitted no later

anagement Res earch the following reports, which shall also be certified by the Treasurer of Guam: (a) Treasurer of Guam’s Monthly General Fund Cash Position Report, which shall be submitted no later than five (5) days after the end of each month. (b) Treasurer of Guam’s Weekly General Fund Cash Flow Report, inclusive of unrestricted and restricted ac counts, with comparisons of actual to forecasted cash receipts, which shall be submitted no later than five (5) days after the end of each week. (c) Department of Administration’s Weekly Cash Disbursement Analysis, which shall be submitted no later than five (5) days after the end of each week. (d) Reports listed above in Subsections (a), (b), and (c) shall be posted on the I Maga’lahen Guåhan’s website, the Department of Administration’s website, the Bureau of Budget and Management Research’s website, and the Department of Revenue a nd Taxation’s website. SOURCE: Added by P.L. 29-001:3 (April 2, 2007) and reaffir med by P.L. 31- 126:9 (Sept. 30, 2011). § 4118.1. Quarterly Statement of Revenues, Expend itures and Changes in Fund Balance Report.

ebsite. SOURCE: Added by P.L. 29-001:3 (April 2, 2007) and reaffir med by P.L. 31- 126:9 (Sept. 30, 2011). § 4118.1. Quarterly Statement of Revenues, Expend itures and Changes in Fund Balance Report. The Director of the Department of Administration sh all submit a Quarterly Statement of Revenues, Expenditures and C hanges in Fund Balance Report to I Maga’låhen Guåhan and the Speaker of I Liheslaturan Guåhan , in a Microsoft Excel file and written report, no COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 18 later than thirty (30) days after the end of each q uarter. Each quarterly report shall itemize: (a) the revenues by (1) individual income taxes, (2) corporate taxes, (3) withholding taxes, (4) interest and penalties, (5) business privilege taxes, (6) federal sources, (7) use of money and property, (8) licenses, fees and permits, (9) department charges, and (10) other revenues; (b) the expenditures by department by object class; and (c) other sources (uses) by transfers in, transfers out, other sources, and other uses. The transfers in shall be itemized by fund transferred from, and the transfers out shall be it emized by fund transferred

sources (uses) by transfers in, transfers out, other sources, and other uses. The transfers in shall be itemized by fund transferred from, and the transfers out shall be it emized by fund transferred to. Each quarterly report shall be posted on the Depart ment of Administration’s website as a Microsoft Excel file no later than thirty (30) days after the end of each quarter. Failure t o submit any reports by the required deadline in this Section shall result in a Two Hundred Fifty Dollars ($250.00) fine per missed deadline for the Director of the Department of Administration, which shall be deposi ted into the GDOE Interscholastic Sports Program. SOURCE: Added as uncodified law by P.L. 32-068:XII:17 (Se pt. 11, 2013) and codified to this section by the Compiler, stricken pursuant to P.L. 32-181:XIII:19 (Sept. 5, 2014), and added by P.L. 33-066:XII:23 (S ept. 5, 2015). § 4118.2. Monthly Cash Balance Reports for Genera l and Special Funds and Bond Proceeds Trust Accounts. The Director of the Department of Administration sh all submit a monthly report of beginning cash balances, cash dep osits, cash withdrawals, and ending cash balances of the govern ment of Guam COL13120185 GCA G

of the Department of Administration sh all submit a monthly report of beginning cash balances, cash dep osits, cash withdrawals, and ending cash balances of the govern ment of Guam COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 19 General Fund, Special Funds, Bond Proceeds Trust Ac counts held by Trustee Custodians and Trust Funds and Accounts to I Maga’låhen Guåhan and the Speaker of I Liheslaturan Guåhan , in a Microsoft Excel file and written report, no later than twenty (20) days after the end of each month. Each monthly report shall itemize all General Fund and Special Funds, and Bond Proceeds Trust Accounts hel d by Trustee Custodians and Trust Funds and Accounts’ cash balan ces by bank, by bank account name, by bank account number, and by f und name. Failure to submit any reports by the required deadline in t his Section shall result in a Two Hundred Fifty Dollars ($250.00) fine per m issed deadline for the Director of the Department of Administration, w hich shall be deposited into the GDOE Interscholastic Sports Prog ram. SOURCE: Added as uncodified law by P.L. 32-068:XII:18 (Se pt.

d deadline for the Director of the Department of Administration, w hich shall be deposited into the GDOE Interscholastic Sports Prog ram. SOURCE: Added as uncodified law by P.L. 32-068:XII:18 (Se pt. 11, 2013) and codified to this section by the Compiler, stricken pursuant to P.L. 32-181:XIII:19 (Sept. 5, 2014), and added by P.L. 33-066:XII:24 (S ept. 5, 2015). § 4119. Development and Implementation of Performan ce Based Budgeting. (a) The heads of the Department of Administration, the Bureau of Budget and Management Research, the Department of R evenue and Taxation, the Department of Public Works, the Depar tment of Parks and Recreation, the Department of Land Management, the Department of Agriculture, and the Bureau of Statistics and Plans shall develop and implement Performance Based Budgeting no later than September 30, 2009. Appropriate employees of said agencies shall attend all workshops and training opportunities regarding Performance Ba sed Budgeting offered by the Department of Administration. (b) Non-compliance of the heads of the departments and agencies noted in Subsection (a) of this Section to the dead lines as established by the Bureau of Budget and Management

ment of Administration. (b) Non-compliance of the heads of the departments and agencies noted in Subsection (a) of this Section to the dead lines as established by the Bureau of Budget and Management Research to mee t the Performance Based Budgeting implementation deadline shall cause a penalty to be applied against the current salaries of the heads of the departments and agencies equal to a twenty percent (20%) reduction in salary. The Directors of both the Bureau of Budget and Management Research and the Department of Administration shall ensure the application of this penalty. SOURCE: Added by P.L. 29-019:VI:43 (Sept. 29, 2007) as § 4 118, which was already in existence. Renumbered to § 4119 by Compi ler. Amended by P.L. 29- 113:VI:63 (Sept. 30, 2008). Subsection (b) amended by P.L. 30-055:XII:21 (Sept. 4, 2009). COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 20 § 4120. Budgets to be Posted on Agencies’ Websites. Any branch, agency, instrumentality, public corpora tion, board or commission that submits a budget request to I Liheslaturan Guåhan shall post its budget request on its website within five (5) days following the submission to I

tality, public corpora tion, board or commission that submits a budget request to I Liheslaturan Guåhan shall post its budget request on its website within five (5) days following the submission to I Liheslatura . The agency shall, to the extent possible and practical: (a) Post the budget in a format that is readily acc essible such as Portable Document Format (PDF), (b) For voluminous budgets, post the document in mu ltiple smaller-sized files instead of a single large file, (c) Format the document(s) in a searchable format, and (d) Nothing herein shall be construed to prohibit a n agency from posting the budget’s financial information in spreadsheet format. SOURCE: Added by P.L. 30-237:2 (Dec. 30, 2010). § 4121. Suspension of Salary of I Maga’lahen Guåhan . In the event that the annual operating budget for t he government of Guam expires and no new annual operating budget has been enacted into law in accordance with the Organic Act, or rolled o ver from the previous year, then the salary of I Maga’lahen Guåhan, shall be suspended and will resume prospectively only when a new annual op erating budget for the government of Guam is enacted into law.

om the previous year, then the salary of I Maga’lahen Guåhan, shall be suspended and will resume prospectively only when a new annual op erating budget for the government of Guam is enacted into law. This § 4121 shall be subject to the following provisions: (a) Such suspension of salary shall not take place if the failure to enact an annual budget is due to an emergency re sulting from a natural or other disaster, or hostile action. (b) The government of Guam’s share of retirement, S ocial Security, and health and other insurance payments s hall be the individual responsibility of I Maga’lahen Guåhan for the suspension period. SOURCE: Added by P.L. 31-071:2(a) (May 24, 2011). § 4122. Wireless Communications Restrictions. [Stricken.] SOURCE: Added as uncodified law by P.L. 32-068:XII:14 (Se pt. 11, 2013), COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 21 codified by the Compiler to this section, and stric ken pursuant to P.L. 32- 181:XIII:19 (Sept. 5, 2014). § 4123. Federal Receipts Reporting Requirements. (a) Definitions. As used in this Section: (1) Designated state agency means an agency or authority of the government of Guam; and

:19 (Sept. 5, 2014). § 4123. Federal Receipts Reporting Requirements. (a) Definitions. As used in this Section: (1) Designated state agency means an agency or authority of the government of Guam; and includes a department, institution, board, bureau, commission, council, committee of Gu am government, branch, autonomous instrumentality, pub lic corporation funded by public taxes or funds, or oth er public entity of the government of Guam. (2) Designated state agency does not include the judicial branch, the legislative branch, or an office or oth er entity within the judicial branch or the legislative branch. (3) Federal receipts means the federal financial assistance, as defined in 31 U.S.C. Sec. 7501, that is reported as part of a single audit. (4) Single audit is as defined in 31 U.S.C. Sec. 7501. (b) Federal Receipts Reporting Requirements. (1) Designated state agencies shall each year, on or before October 31, prepare a report that: (A) reports the aggregate value of federal receipts the designated state agency received for the preceding fiscal year; (B) reports the aggregate amount of funds for feder al matching grants in aid appropriated by I Liheslaturan Guåhan (the Guam

eipts the designated state agency received for the preceding fiscal year; (B) reports the aggregate amount of funds for feder al matching grants in aid appropriated by I Liheslaturan Guåhan (the Guam Legislature) to the designated state agen cy for the preceding fiscal year; (C) calculates the percentage that constitutes fede ral receipts of the total budget for the designated sta te agency received for that fiscal year; and (D) develops a plan(s) for operating the designated state agency, and its affected federal program(s) if ther e is a reduction in the federal receipts that the designat ed agency receives. COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 22 (2) The designated state agencies shall submit the report to the Bureau of Budget and Management Research (BBMR) on or before November 1 of each year. (3) The BBMR shall , on or before November 30 of each year, prepare a report that: (A) compiles and summarizes the reports that the BB MR receives in accordance with Subsection (2); and (B) compares the aggregate value of federal receipt s each designated state agency received for the previous f iscal year to the aggregate amount of

MR receives in accordance with Subsection (2); and (B) compares the aggregate value of federal receipt s each designated state agency received for the previous f iscal year to the aggregate amount of federal funds to the total budget of the designated state agency for that fiscal year. (4) BBMR shall , as part of the report required by Subsection (3), compile a list of designated state agencies th at do not submit a report as required by this Section. (5) BBMR shall submit the report required by Subsection (3) to the legislative appropriations committee and the Speaker of I Liheslaturan Guåhan on or before December 1 of each year. (6) Upon receipt of the report required by Subsecti on (3), the legislative appropriations committee shall place the report on the agenda for review and consideration at the next com mittee meeting. (7) When considering the report required by Subsect ion (3), the legislative appropriations committee may elect to: (A) recommend that I Liheslaturan Guåhan (the Guam Legislature) reduce or eliminate the appropriations for a designated state agency; (B) take no action; or (C) take another action that a majority of the comm ittee approves.

slaturan Guåhan (the Guam Legislature) reduce or eliminate the appropriations for a designated state agency; (B) take no action; or (C) take another action that a majority of the comm ittee approves. SOURCE: Added by P.L. 33-086:2 (Nov. 9, 2015). § 4124. Monthly Consolidated Tax Collections Repor t. (a) The Director of the Department of Revenue and T axation shall prepare a monthly Consolidated Tax Collections Repo rt (CTCR), excluding any identifying information regarding any taxpayer, which shall report the aggregate monthly activity of the Collection Branch of COL13120185 GCA G OVERNMENT OPERATIONS CH. 4 PROGRAM BUDGETING AND FINANCIAL MANAGEMENT 23 the Department of Revenue and Taxation for the indi vidual income tax, the withholding tax, the corporate income tax, and the business privilege tax, which shall include, broken down by tax units and balance, the beginning inventory, referrals received during the month, assessed accruals, total inventory, offsets, payments made t o the Treasurer of Guam, payment transfers, inactivation, abatements, total adjustments, and the ending inventory.

eived during the month, assessed accruals, total inventory, offsets, payments made t o the Treasurer of Guam, payment transfers, inactivation, abatements, total adjustments, and the ending inventory. (b) The Director of the Department of Revenue and T axation shall certify said reports, which shall be transmitted to I Maga’låhen Guåhan and the Speaker of I Liheslaturan Guåhan no later than twenty (20) days after the end of each month. SOURCE: Added by P.L. 34-051:3 (Oct. 14, 2017. --------- COL1312018