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Government of Guam Budget Basics


This section is dedicated to providing an overview of the GovGuam Budget Process. 


The General Appropriations Act of each fiscal year and certain existing Guam laws require budget and financial reports be provided to the Guam Legislature on a monthly, quarterly, and annual basis. Click below to view a list of several of these mandated reports and their descriptions.

Click below to view a general timetable for the preparation of the government of Guam’s General Appropriations Act for each fiscal year.

Click below to view a glossary of budget terms. These budget terms are taken directly from § 4117, Chapter 4, Title 5 of the Guam Code Annotated entitled, “Definitions” as well as from Chapter 22, Title 5 of the Guam Code Annotated.

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