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Budget Responsibilities



Responsibilities of the Governor of Guam

§ 4103, Chapter 4, Title 5 of the Guam Code Annotated

The Governor of Guam is responsible for directing the preparation and administration of the General Appropriations Act or Budget Act for the government of Guam. He is required to evaluate the long range program plans, request budget and alternatives to agency policies and programs and formulate and recommend for considering a financial plan which shall cover estimated revenues, not to include proposed new or increased fees, taxes or other revenue enhancements, and expenditures of the government of Guam for the General Fund and all Special Revenue funds whether or not their resources are annually appropriated by the Guam Legislature, including all grants, loans and moneys received from the Federal government or other agencies both governmental and nongovernmental.No such Executive Budget Request can exceed the estimated revenues adopted and revenues derived from any tax or fee increase or other revenue enhancement created or initially imposed by a General or Supplemental Appropriations Act is not required to be considered in creating the revenue estimates for that General or Supplemental Appropriations Act.

Responsibilities of the Guam Legislature

§ 4104, Chapter 4, Title 5 of the Guam Code Annotated

The Guam Legislature is required to:

  1. Consider the Governor’s Executive Budget Request including proposed goals and policies, recommended budget, revenue proposals and proposed long-range program plans;
  2. Adopt programs and alternatives to the Governor’s Executive Budget Request as the Guam Legislature deems ​appropriate;
  3. Adopt legislation to authorize the implementation of a comprehensive program and financial plan;
  4. Provide for a post audit of financial transactions, program accomplishments and execution of legislative policy direction.
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