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B-114808,B-146742 1 (1973-06-11)

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                 A*counting Office except on the basis of specifi approval
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                     COMIPTROLTVR
                                WASHINGTON, D.C. 20548

                           RELEASED




       B-114808                                       JUN 1 1 t7 2197
       B-146742


       The Honorable Henry M. Jackson
       Chairman, Committee on Interior
         and Insular Affairs
       United States Senate

       Dear Mr. Chairman:

           Pursuant to the request of the former Chairman, House Committee
       on Interior and Insular Affairs, the General Accounting Office made
       aIreview and' issued a report (B-146742, Feb. 2, 1972) on the agiyi-
       ties of rtheOfice of the Government Comptroller for Guam., Department /
       of the Interior    ...

           During our review certain questions arose as to whether the
      Comptroller for Guam had the authority to (1) issue notices of excep-
      tion against the accoun1ts of' 4ccogptable officersn a (2Y) 'adj c 68ate
      claims.At the time our report was iss-u-e'dth'e se questions were under
      consideration. We noted that the Comptroller had not been issuing
      notices of exception in connection with his audits of the accounts of
      accountable officers, because he questioned whether he had legal
      authority to do so. Also, he had not been making recommendations to
      the Governor regarding the adjudication of claims by or against the
      Government of Guam.

           The Acting Comptroller of the Virgin Islands told us that he had
      been issuing notices of exception in connection with his audits and
      that he had been reviewing claims of the Virgin Islands Government
      against others and making recommendations to the Governor regarding
      the adjudication of such claims.

           The Guam Elective Governor Act (Public Law 90-497, Sept. 11,
       1968) amended the Organic Act of Guam by adding section 9-A (48 U.S.C.
       1422d) which provides, in part, as follows:

                (b) The government comptroller shall audit all
           accounts and review and recommend adjudication of claims
           pertaining to the revenue and receipts of the government





                                        Ioel67-

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