——s 43 to the duties unposed on him by the Organic Act of Guam, carry out, on and after September 21, 1973, the duties set forth in this section with respect to the Fvovernment of the Trust Territory of the Pacific Islands] governments of the Trust Territory of the Pactfie [slunds or the Northern Mariane Islands. In carrying out such duties, the comptroller shall be under the general supervision of the Secretary of the Interior and shall not be a part of any executive department in the [eovernment of the Trust Territory of the Pacific Islands] governments of the Trust Territory of the Pacific Islands or the Northern Mariana Islands. . (b) The government comptrollershall audit all accounts and review and recommend adjudication of claiins pertaining to the revenue and receipts of the [zovernment of the Trust Territory of the Pacific Islands} governments of the Trust Territory of the Pacifie [slands or the Northern Mariuna Islands and of funds derived from bondissues; and he shall audit, im accordance with law and administrative reculations, all expenditures of funds and property pertaining to the [vovernment of the Trust Territory of the Pacilic Islands] governments of the T'rust Territory of the Pacific [slunds or the Northern Mariana /slands imeluding those pertaining to trust funds held by such governinent. ° (c) It shall be the duty of the government comptroller to bring to the uttention of the Secretary of the Interior and the High Commussioner of the Trust Territory of the Pacific Islands or Governorof the Northern dlariana Islands,.as the case may be, all failures to collect amounts due the government, and the expenditures of funds or uses of property which are irregular or not pursuant to law. The audit activities of the government comptroller shall be directed so as to (1) improve the efficiency and economyof programs of the [government of the Trust Territory of the Pacific Islands] governments of the Trust Territory of the Pacific Islands or the Northern Alariana fslands, and (2) discharge the responsibility incumbent upon the Congress to insure that the substantial Federal revenues which are covered into the treasury of such government are properly accounted for and audited. (d) The decisions of the government comptroller shall be final except that appeal therefrom may, with. the concurrence of the High Commissioner, or Governor, as the case maty be, be taken by the party aggrieved or the head of the department concerned, withinone year from the date of the decision, to the Secretary of the Interior, which appeal shall be in writing and shall specifically set forth the particular action of the government comptroller to which exception is taken, with the reasons and the authorities relied upon for reversing such decision, (ce) If the High Commissioner or Governor, as the case may be, does not concur in the taking of an appeal to the Secretary, the party agerieved may seck relief by suit in the District Court. of Guam, or District Court of the Northern Mariana [slands, as the case may be, if the claim is otherwise within its jurisdiction. No later than thirty divs following the date of the decision of the Sceretary of the Interior, the party aggrieved or the High Commissioner, or Governor, as the case may be, on Lehalf of the head of the department concerned, may seek relief by suit in the District Court of Guam, or District Court