48 U.S.C. § 1668 : US Code - Section 1668: Reporting duties of Governor and transfer of functions from government comptroller for American Samoa to Inspector General, Department of the Interior

Search 48 U.S.C. § 1668 : US Code - Section 1668: Reporting duties of Governor and transfer of functions from government comptroller for American Samoa to Inspector General, Department of the Interior

(a) Comprehensive annual financial report; contents; other reports
The Governor of American Samoa shall prepare, publish, and submit
to the Congress and the Secretary of the Interior a comprehensive
annual financial report in conformance with the standards of the
National Council on Governmental Accounting within one hundred and
twenty days after the close of the fiscal year. The comprehensive
annual financial report shall include statistical data as set forth
in the standards of the National Council of Governmental Accounting
relating to the physical, economic, social, and political
characteristics of the government, and any other information
required by the Congress. The Governor shall also make such other
reports at such other times as may be required by the Congress or
under applicable Federal law.
(b) Functions, powers, and duties transferred
The following functions, powers, and duties heretofore vested in
the government comptroller for American Samoa are hereby
transferred to the Inspector General, Department of the Interior,
for the purpose of establishing an organization which will maintain
a satisfactory level of independent audit oversight of the
government of American Samoa:
(1) The authority to audit all accounts pertaining to the
revenue and receipts of the government of American Samoa, and of
funds derived from bond issues, and the authority to audit, in
accordance with law and administrative regulations, all
expenditures of funds and property pertaining to the government
of American Samoa including those pertaining to trust funds held
by the government of American Samoa.
(2) The authority to report to the Secretary of the Interior
and the Governor of American Samoa all failures to collect
amounts due the government, and expenditures of funds or uses or
property which are irregular or not pursuant to law.
(c) Scope of authority transferred
The authority granted in paragraph (b) of this section shall
extend to all activities of the government of American Samoa, and
shall be in addition to the authority conferred upon the Inspector
General by the Inspector General Act of 1978 (92 Stat. 1101), as
amended.
(d) Transfer of personnel, assets, etc., of office of government
comptroller for American Samoa to Office of Inspector General,
Department of the Interior
In order to carry out the provisions of this section, the
personnel, assets, liabilities, contracts, property, records, and
unexpended balances of appropriations, authorizations, allocations,
and other funds employed, held, used, arising from, available or to
be made available, of the office of the government comptroller for
American Samoa relating to its audit function are hereby
transferred to the Office of Inspector General, Department of the
Interior.