HAGÅTÑA (The Guam Daily Post) — Gov. Lou Leon Guerrero has vetoed Bill 213-37, the measure that requires the public auditor to establish deadlines for agency heads to submit information required for the Office of Public Accountability to carry out its duties and establishes fines if those deadlines are not met.
“The OPA claims the bill is necessary for the OPA to carry out its duties under Guam law. According to the public auditor, untimely submissions by government agencies and instrumentalities are the sole cause of delinquent audits,” the governor wrote in her veto message sent to the speaker on Wednesday.
However, she went on to say that the agencies most impacted by the bill, including subject-matter experts at fiscal agencies, were not invited to testify at the public hearing for the measure, and therefore, the bill “does not reflect a clear understanding of the audit process.”
“The claim that all of the delays in the audit process result from agencies simply missing submission deadlines is not true. Delays often result from the actions of the auditor. This year’s financial audits have not even started because of issues the OPA encountered entering into the contract with the commercial auditing firm. The claim that data is submitted to the auditor and thereafter processed is likewise incorrect,” Leon Guerrero stated.
The governor said the audit process requires multiple cycles of engagement between auditors and agencies, that every audit is different and that changes in accounting rules occur every year, impacting information requested by the auditor and the format in which agencies provide them.
“Imposing a fine on agency heads regardless of the cause of delays in agency submissions reflects a fundamental lack of understanding of audit processes, which are designed to prioritize accuracy and completeness and seeks to scapegoat agency heads for extensions of the audit timelines that are present in every audit,” Leon Guerrero stated.
She said Bill 213 does not actually require the public auditor to work directly with government entities to accomplish a reasonable timeline, adding that OPA deadlines are established using a Gantt chart, which doesn’t consider situations and challenges specific to an agency or changes in accounting standards and rules.
“While these factors pose challenges unique to each agency or instrumentality, the public auditor is not required to take these factors into account when setting his deadlines,” Leon Guerrero said of Bill 213.
Although the governor rejected Bill 213, she did append her signature to a slew of other measures Wednesday, including Bill 215-37, which does away with the primary election for the public auditor and attorney general positions, both of which are nonpartisan offices.
The public auditor position is up for election this year, and Guam Election Commission Executive Director Maria Pangelinan said the commission is making adjustments to account for the bill’s enactment.
Bills signed
• Bill 105-37, now Public Law 37-83: related to school and village beautification projects for student service learning hours.
• Bill 214-37, now P.L. 37-84: includes amendments related to tabulated and published write-in votes.
• Bill 215-37, now P.L. 37-85: removes the primary election for the public auditor and attorney general positions.
• Bill 216-37, now P.L. 37-86: includes amendments related to the enforcement of electioneering at polling places.
• Bill 242-37, now P.L. 37-87: related to sanitary permit requirements.
• Bill 119-37, now P.L. 37-88: related to revitalizing the Guam Procurement Advisory Council.
• Bill 133-37, now P.L. 37-89: allows tenants to make repairs to weatherheads and weatherhead posts following storms when landlords are unable to act quickly.
• Bill 194-37, now P.L. 37-90: related to updating fines and penalties for tobacco and nicotine violations.
Gov. Lou Leon Guerrero signs a bill into law on Tuesday, April 2, 2024.
