This comment from Tim Rohr is incorrect. It is not the job of the Archbishop to submit financial documents to the Vatican. According to Canon law 1283 and 1284, which specifies the duties of the Financial Officer or Administrator (the bold is mine):
Can. 1283 Before administrators undertake their duties:
1° they must take an oath, in the presence of the Ordinary or his delegate, that they will well and truly perform their office;2° they are to draw up a clear and accurate inventory, to be signed by themselves, of all immovable goods, of those movable goods which are precious or of a high cultural value, and of all other goods, with a description and an estimate of their value; when this has been compiled, it is to be certified as correct;3° one copy of this inventory is to be kept in the administration office and another in the curial archive; any change which takes place in the property is to be noted on both copies.
After further reading of the canon law and the press release from the Archdiocese of Agana, it is the Financial Officer who must submit the paperwork to the proper authorities in the Vatican. According to the press release:
"Unbeknownst to the Archbishop" because the Archbishop trusted his Financial Officer to do his job. The Archbishop only became aware of the neglect when he was notified by letter from Archbishop Balvo. Naturally, it would make sense for Archbishop Balvo to write a letter to Archbishop Apuron because he is the head of the household. The financial officer is not the head. If there is a problem within the household, the head should always be notified. That is true in any family household. This is also true in any company. If there is a problem with an employee, a letter of complaint would be sent to the top (the employer).