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Title 48 — Territories and Insular Possessions

Chapter 13 — Eastern Samoa

§ 1668. Reporting duties of Governor and transfer of functions from government comptroller for American Samoa to Inspector General, Department of the Interior

Statutory text

(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) 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 chapter 4 of title 5.

(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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Pub. L. 96–205 title V § 501 · 94 Stat. 84

    Enacted · 48 U.S.C. § 1668

    Pub. L. 96–205, title V, § 501, as added Pub. L. 97–357, title IV, § 402, Oct. 19, 1982, 96 Stat. 1711

    Source evidence

    Code source credit
    Pub. L. 96–205, title V, § 501, as added Pub. L. 97–357, title IV, § 402, Oct. 19, 1982, 96 Stat. 1711

    Enacted provision · exact public law section
    Sec. 501. The salary and expenses of the government comptroller for American Samoa shall be paid from funds appropriated to the Department of the Interior.

  2. An Act to provide for the conservation of anthracite coal resources through measures of flood control and anthracite mine drainage, and for other purposes

    Pub. L. 105–362 title IX § 901 · 112 Stat. 3280

    Struck · 48 U.S.C. § 1668(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.”

    Source evidence

    Code amendment note
    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.”

    Enacted provision · exact public law section
    SEC. 901. REPORTS ELIMINATED. (a) Pacific Yew Act.— (1) Repeal.— Section 7 of the Pacific Yew Act (16 U.S.C.4806) is repealed. (2) Conforming amendment.— Section 8 of such Act (16U.S.C. 4807) is amended— (A) by striking “the relevant congressional committees, as listed in section 7,” and inserting “the Committee on Resources and the Committee on Agriculture of the House of Representatives, and the Committee on Environment and Public Works, the Committee on Energy and Natural Resources, and the Committee on Agriculture, Nutrition, and Forestry of the Senate,”; and (B) by redesignating such section as section 7. (b) Size and Condition of the Tule Elk Herd in California.— (1) Repeal.— Section 3 of Public Law 94–389 (16 U.S.C.673f) is repealed. (2) Redesignation.— Section 4 of Public Law 94–389 (16U.S.C. 673g) is redesignated as section 3. (c) Water Quality of the Sacramento-San Joaquin Delta and San Francisco Bay Estuarine Systems.— Section 4 of Public Law 96–375 (94 Stat. 1506) is amended by striking the second sentence. (d) Colorado River Floodway Maps.— (1) Repeal of requirements.— Section 5(b) of the Colorado River Floodway Protection Act (43 U.S.C. 1600c(b)) is amended— (A) by striking “(b)(1)” and inserting “(b)”; (B) by striking paragraphs (2) and (3); and (C) by redesignating clauses (i) and (ii) as paragraphs(1) and (2), respectively. (2) Conforming amendment.— Section 5(c)(1) of such Act(43 U.S.C. 1600c(c)(1)) is amended by striking “the appropriate officers referred to in paragraph (3) of subsection (b),” and inserting “appropriate chief executive officers of States, counties, municipalities, water districts, Indian tribes, or equivalent jurisdictions in which the Floodway is located,”. (e) Certification of Adequate Soil Survey of Land Classification.— (1) 1953 act.— The first section of title I of the Interior Department Appropriation Act, 1953, is amended in the matter 43 USC 390a note. under the heading “construction and rehabilitation ” under the heading “BUREAU OF RECLAMATION” (66 Stat. 451) by striking “: Provided further, That no part of this or any other appropriation” and all that follows through “means of irrigation”. (2) 1954 act.— The first section of title I of the Interior Department Appropriation Act, 1954 (43 U.S.C. 390a; 67 Stat.266) is amended— (A) in the matter under the heading “construction and rehabilitation ” under the heading ““Bureau of Reclamation ”, by striking “: Provided further, That no part of this or any other appropriation ” and all that follows through “demonstrated in practice”; and (B) by striking “Such surveys shall include an investigation of soil characteristics which might result in toxicor hazardous irrigation return flows.” (as added by section 10 of the Garrison Diversion Unit Reformulation Act of 1986 (100 Stat. 426)). (f) Claims Submitted From the Teton Dam Failure.— Section 8 of Public Law 94–400 (90 Stat. 1213) is repealed. (g) Study of the Feasibility and Suitability of Establishing Niobrara-Buffalo Prairie National Park.— (1) Repeal.— Section 8 of the Niobrara Scenic River Designation Act of 1991 (Public Law 102–50; 16 U.S.C. 1a–5 note) is repealed. (2) Redesignation.— Section 9 of such Act (Public Law 16 USC 1274 note. 102–50; 105 Stat. 258) is redesignated as section 8. (h) Study of Route 66.— The Route 66 Study Act of 1990 (Public Law 101–400; 104 Stat. 861) is repealed. (i) Report on Anthracite Mine Water Control and Mine Sealing and Filling Program.— The Act entitled “An Act to provide for the conservation of anthracite coal resources through measures of flood control and anthracite mine drainage, and for other purposes”, approved July 15, 1955, is amended— (1) by striking section 5 (30 U.S.C. 575); and (2) by redesignating section 6 (30 U.S.C. 576) as section 5. (j) Audit of Federal Royalty Management System.— (1) In general.— Section 302 of the Federal Oil and Gas Royalty Management Act of 1982 (30 U.S.C. 1752) is amended— (A) in subsection (a), by striking “(a)”; and (B) by striking subsection (b). (2) Conforming amendment.— Section 304(c) of the Federal Oil and Gas Royalty Management Act of 1982 (30 U.S.C.1753(c)) is amended by striking “Except as expressly provided in subsection 302(b), nothing” and inserting “Nothing”. (k) Report on Bidding Options for Oil and Gas Leases on Outer Continental Shelf Land.— Section 8(a) of the Outer Continental Shelf Lands Act (43 U.S.C. 1337(a)) is amended by striking paragraph (9). (l) Reports on Outer Continental Shelf Leasing and Production Program and Promotion of Competition in Leasing.— (1) In general.— Section 15 of the Outer Continental Shelf Lands Act (43 U.S.C. 1343) is repealed. (2) Conforming amendment.— Section 22 of the Outer Continental Shelf Lands Act (43 U.S.C. 1348) is amended by striking subsection (g). (m) Audit of Financial Report of Governor of Guam.— The sixth undesignated paragraph of section 6 of the Organic Act of Guam (48 U.S.C. 1422) is amended by striking the third and fifth sentences. (n) Audit of Financial Report of Governor of the Virgin Islands.— The fourth undesignated paragraph of section 11 of the Revised Organic Act of the Virgin Islands (48 U.S.C. 1591) is amended by striking the third and fifth sentences. (o) Audit of Financial Report of Governor of American Samoa.— Section 501(a) of Public Law 96–205 (48 U.S.C. 1668(a)) is amended by striking the third and fifth sentences. (p) Audit of Financial Report of Chief Executives of Certain Territories.— Section 5 of Public Law 92–257 (48 U.S.C. 1692) is amended by striking the third and fifth sentences. (q) Report on Activities Under Helium Act.— Section 16 of the Helium Act (50 U.S.C. 167n) is repealed. (r) Report on Contract Awards Made To Facilitate National Defense.— (1) In general.— Public Law 85–804 is amended— (A) by striking section 4 (50 U.S.C. 1434); and (B) by redesignating section 5 (50 U.S.C. 1435) as section 4. (2) Conforming amendment.— Section 502(a)(6) of the National Emergencies Act (50 U.S.C. 1651(a)(6)) is amended by striking “1431–1435” and inserting “1431 et seq.”.

  3. Pub. L. 117–286 § 4(b)(93) · 136 Stat. 4196

    Substituted · 48 U.S.C. § 1668(c)

    Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act of 1978 (92 Stat. 1101), as amended.”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act of 1978 (92 Stat. 1101), as amended.”

    Enacted provision · exact public law section
    (93) Section 501(c) of Public Law 96–205 (48 U.S.C. 1668(c)) is amended by striking “the Inspector General Act of 1978 (92 Stat. 1101), as amended.” and inserting “chapter 4 of title 5, United States Code.”.

3 of 3 references resolved to an enrolled provision

Editorial Notes

Prior Provisions

A prior section 1668, Pub. L. 96–205, title V, § 501, , 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, § 402.

Amendments1998–2022 · 2 rounds

2022

Subsec. (c). Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act of 1978 (92 Stat. 1101), as amended.”

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.”

Statutory Notes and Related Subsidiaries

Termination of Reporting Requirements

For termination, effective , of provisions in the 1st sentence of subsec. (a) of this section relating to the requirement that the Governor submit a comprehensive annual financial report to Congress, see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and the 14th item on page 115 of House Document No. 103–7.

Credits

1982–2022 · 3 acts
  1. 1982Pub. L. 96–205, title V, § 501, as added Pub. L. 97–357, title IV, § 402, , 96 Stat. 1711
  2. 1998amended Pub. L. 105–362, title IX, § 901(o), , 112 Stat. 3291
  3. 2022Pub. L. 117–286, § 4(b)(93), , 136 Stat. 4352.
Show as published

(Pub. L. 96–205, title V, § 501, as added Pub. L. 97–357, title IV, § 402, , 96 Stat. 1711; amended Pub. L. 105–362, title IX, § 901(o), , 112 Stat. 3291; Pub. L. 117–286, § 4(b)(93), , 136 Stat. 4352.)

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