The Office of Public Accountability has released its Fiscal Year 2024 audit of the Guam Department of Education, detailing critical findings on the agency’s financial operations. Here’s a breakdown of what the auditors found.

Significant issues outlined in the Guam Department of Education’s Fiscal Year 2024 financial audit, conducted by independent auditors Ernst & Young. The report first pointing to ongoing delays in the issuance of GDOE's financial audits.  GDOE's Fiscal Year 2023 financial and single audit was completed 129 days past the statutory deadline, while the Fiscal Year 2024 audit also missed its June 2025 deadline.

Beyond audit timeliness, the report underscoring the loss of millions of dollars in federal grant funding. Despite receiving multiple liquidation extensions, auditors found GDOE was unable to properly utilize $12.1 million in available federal resources—resulting in missed opportunities to provide special education services, early intervention supports, and other critical services. 

Auditors also identified compliance concerns, citing four material weaknesses and six additional deficiencies related to GDOE's internal controls over major federal programs. In addition, questioned costs totaled approximately $1 million.

The audit further notes financial trends within the department, including rising payroll expenditures despite decreases in both employee numbers and student enrollment.  At the same time, local appropriations increased by $20.2 million. The report noting while local funding continues to grow annually, smaller year-over-year increases suggest appropriations may be leveling off—highlighting the need for strategic budgeting and sustained fiscal discipline.

Auditors also referencing findings from a recent curriculum and management audit, which pointed to low trust, weak accountability. 

GDOE's high turnover within GDOE’s management team was also cited. 

In response to the findings, GDOE has submitted a corrective action plan. 

The department agreed with seven findings and disagreed with four, identifying the comptroller as one of the officials responsible for addressing the issues and preventing their recurrence. 

However, auditors cited a lack of qualified and trained personnel, as well as management challenges within the Financial Affairs Division, as contributing factors to several of the deficiencies identified.