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Auditor timetable delayed by Guam Department of Education; DOA warns of forecasting limits
Summary
DOA officials told the legislature that the government-wide audit schedule is delayed because Guam Department of Education (GDOE) financial reporting remains incomplete; DOA now expects the 2024 audit to be finished in November 2025.
Department of Administration officials told the Committee on Finance and Government Operations on June 19 that delays in completing the Guam Department of Education’s financial work are delaying the government’s consolidated audits.
CFO Theresa Rivers said the 2023 audit completion was "majorly impacted by the GDOE audit completion" and that continued reporting problems at GDOE had pushed the audit timetable: "The audit for 2024 is not expected to be completed until the November 2025." Director Edward Byrne told senators that, because GDOE financials feed the general fund, missing or late information makes it "almost impossible for us to forecast what the balance of the general fund will be without good information."
Why it matters: The government’s consolidated audit is the authoritative financial statement for the government of Guam. Delays reduce transparency for legislators, rating agencies and federal grantors, and complicate cash and budget management.
DOA officials described further dependencies: Byrne noted there are five self-accounting agencies that are part of the general fund reconciliation, including several smaller entities plus the public defender and judiciary; the GDOE is the largest of the problem cases. Byrne said DOA and the Office of Public Accountability have raised concerns repeatedly and that legal and operational options are being examined; he said he would meet with the governor’s legal counsel to explore whether DOA could take a stronger role in accounting for GDOE.
The committee’s lawmakers and DOA emphasized that the issue is not solely the amount of money but the quality of financial management within GDOE; Byrne described it as a "money management problem" rather than strictly an availability-of-funds problem. Senators said the issue may require structural fixes or additional oversight, and they signaled that proposals could follow.
Ending: DOA projects the consolidated audit report to be delayed to November 2025. Committee members said they will continue oversight and may explore statutory or administrative changes depending on DOA’s follow-up and audit progress.
