
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC1668]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                        CHAPTER 13--EASTERN SAMOA
 
Sec. 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.

(Pub. L. 96-205, title V, Sec. 501, as added Pub. L. 97-357, title IV, 
Sec. 402, Oct. 19, 1982, 96 Stat. 1711; amended Pub. L. 105-362, title 
IX, Sec. 901(o), Nov. 10, 1998, 112 Stat. 3291.)

                       References in Text

    The Inspector General Act of 1978, referred to in subsec. (c), is 
Pub. L. 95-452, Oct. 12, 1978, 92 Stat. 1101, as amended, which is set 
out in the Appendix to Title 5, Government Organization and Employees.


                            Prior Provisions

    A prior section 1668, Pub. L. 96-205, title V, Sec. 501, Mar. 12, 
1980, 94 Stat. 90, mandated payment of salary and expenses of the 
government comptroller for American Samoa from funds appropriated to the 
Department of the Interior, prior to repeal by Pub. L. 97-357, Sec. 402.


                               Amendments

    1998--Subsec. (a). Pub. L. 105-362 struck out ``The Governor shall 
transmit the comprehensive annual financial report to the Inspector 
General of the Department of the Interior who shall audit it and report 
his findings to the Congress.'' after ``other information required by 
the Congress.'' and ``He shall also submit to the Congress, the 
Secretary of the Interior, and the cognizant Federal auditors a written 
statement of actions taken or contemplated on Federal audit 
recommendations within sixty days after the issuance date of the audit 
report.'' after ``under applicable Federal law.''
