A warning sign for Guam’s finances—lawmakers and budget officials are fed up with delays from the Guam Department of Education in completing its audits. Now, there’s growing talk of taking the agency’s accounting responsibilities away from GDOE altogether and giving them to the Department of Administration.

During Thursday’s fiscal 2026 budget presentation, frustration boiled over as DOA leaders revealed that the General Fund’s 2023 audit was badly delayed—because of DOE’s unfinished books. Now, the 2024 audit, originally due by the end of this month, won’t be ready until November.

Sen. Chris Dueñas said, "I had a conversation with OPA over the weekend, former speaker BJ Cruz and he is exasperated and angry actually, at this perennial issue with DOE, that's the best they're going to do is do their best to get to 2025. Which is my opinion is completely unacceptable."

Administration director Ed Birn told senators the Department of Administration may have no choice but to step in and take over GDOE’s accounting operations—a move that could fix years of late, unreliable financial reporting.

"Reluctant though we might be initially to take on the additional task not knowing the quality of the information. That we're going to be faced with to get where we need to be. I agreed that we have to assume this burden," said Birn.

Birn said there are legal hurdles to clear before DOA could take charge. But the cost of waiting, lawmakers argue, is too high—because these audit delays make it impossible to plan budgets or secure certain grants for the island’s largest government agency.

"It's not a money problem, it's a money management problem," said Duenas.

Duenas stating a formal proposal to make DOA a managing partner in GDOE accounting could be coming soon.

For now, officials are warning that without faster, cleaner financial reports, the island’s General Fund—and the public services that depend on it—remain on shaky ground. The governor’s legal team is expected to meet soon to discuss if—and how—this takeover can happen.