AN ACT MAKING APPROPRIATIONS FOR THE OPERATIONS OF THE EXECUTIVE, LEGISLATIVE, AND JUDICIAL BRANCHES OF THE GOVERNMENT OF GUAM FOR FISCAL YEAR ENDING SEPTEMBER 30, 2027, MAKING OTHER APPROPRIATIONS, AND ESTABLISHING MISCELLANEOUS AND ADMINISTRATIVE PROVISIONS.
Sponsored By: Committee on Rulesby request of I Maga’hågan Guåhan
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199 provisions identified: 148 benefits, 15 costs, 36 mixed.
Guam retirees get one $2,500 payment
Government of Guam Retirement Fund retirees retired by September 30, 2026, or their survivors, get a one-time $2,500 allowance. Payment is due by November 1, 2026; retirees covered by both retirement plans get only one payment. Recipients can waive payment through a notarized affidavit filed with the entity responsible for the Retirement Fund. The law provides about $19.66 million from the General Fund to the Department of Administration. Eight named agencies and authorities must reimburse that fund for their retirees’ and survivors’ payments by December 31, 2026.
Extra retiree payments with income limits
For October 1, 2026–September 30, 2027, the law funds $4,238 supplemental payments for eligible retirees and survivors. The retiree must have retired or started the covered retirement or disability annuity before October 1, 1995. Retirees with annual retirement annuities above $40,000 are ineligible; that test excludes supplemental and survivor benefits. Combined retirement and supplemental annuities cannot exceed $40,000, so some payments are reduced. The law provides about $5.26 million, and recipients can waive payment by filing a notarized affidavit with the Retirement Fund.
Veterans get tuition waivers with limits
Qualifying veterans and dependents receive tuition waivers at the University of Guam and Guam Community College after federal tuition aid is exhausted. This includes applicable veterans' benefits and Title IV aid. Veterans must meet Guam residency, home-of-record, service, and discharge requirements; current Guard or Reserve members must be in good standing. Eligible dependents are spouses or children age 25 or younger on the term's first day, claimed on the prior year's federal tax return. Students must be admitted, enrolled, making satisfactory academic progress, and not in default on Guam government student loans. Minimum cumulative grades are 2.5 for undergraduate study and 3.0 for graduate study. The lifetime allowance per veteran is 90 undergraduate and 30 graduate credits, with no more than 18 waived credits per recipient per semester. Graduate coverage is limited to master's programs and institution-approved professional doctoral programs. Fees, books, laboratory charges, and other incidental costs are not covered; paying students get registration priority, with no waivers for full courses or courses with paying-student waitlists. Failed or withdrawn courses require tuition repayment unless the institution's board grants a good-cause waiver. Schools must adopt rules within 120 days after the law takes effect, accept applications within 60 days after rule adoption, and process waivers starting the next full semester. Schools must report results within 90 days after each academic year; Guam's veterans-affairs entity must help verify eligibility when requested.
Child care subsidies funded for families
The law provides $7.63 million solely for child care subsidy payments in fiscal year 2027. The money comes from unused fiscal year 2026 General Fund revenue collected above adopted levels. It does not change who qualifies or set each family's payment. Later federal reimbursements return to the General Fund and require further appropriation before use.
Funding supports children's group home care
The law provides $950,558 from the General Fund for the Sister Mary Brigid Perez Group Child Care Home. The money supports the home's operations in fiscal year 2027. It does not change admission rules or create a household payment.
Guam funds cancer screening and care
Guam provides $4 million from the Healthy Futures Fund to the Guam Cancer Trust Fund for fiscal year 2027. The money supports cancer screening, treatment, education, and support services. Grants to organizations must pay for direct screening, treatment, and support services to individuals. No more than 5% may pay for fund administration, including accounting and reporting. The law does not set individual eligibility or benefit amounts.
Guam funds public assistance payments
For fiscal year 2027, Guam provides $425,000 as the local match for the Enhanced Allotment Plan. The law authorizes another $2.075 million in federal matching grants to the public health department. The money supports public assistance payments and administration. Individual payment amounts are not stated.
Guam indigent care gets payment tools
Guam's public health Director may advance payments or create escrow accounts for treatment approved by the Medically Indigent Program. Treatment must be at a Joint Commission-accredited hospital in California, Hawaii, or Manila that the Director finds best suited to clients. This authority does not guarantee payment for every patient. The department must also process program claims from Guam Memorial Hospital Authority and Guam Regional Medical City within 45 days after receipt. The deadline requires processing, not claim approval.
Guam pays foster children's insurance premiums
Guam provides $2.359215 million for foster children's health insurance premiums in fiscal year 2027. Coverage applies to foster children covered under Public Law 32-189. The public health department's Bureau of Social Services Administration serves as the subscriber and pays the premiums. The law does not set a premium or coverage amount for each child.
Guam retirees get insurance premium funding
For fiscal year 2027, Guam provides $59.899529 million for current retirees' group medical, dental, and life-insurance premiums and life-insurance subsidies. This continues existing programs and includes Judiciary of Guam retirees. Named agencies and authorities must also make insurance payments for their own retirees. Medical and dental payments go to the Self-Insurance Fund; life-insurance payments go to the Department of Administration. Agencies must pay in two equal installments by October 10, 2026, and April 15, 2027; individual amounts are not stated.
Residential care funding helps disabled residents
The law provides $2.8 million for residential care in fiscal year 2027. It serves Guam residents needing care because of physical, mental, or emotional disabilities or severe emotional disturbances. Residents receiving off-island care and their escorts must document expenses to receive travel reimbursement. The Department of Administration must post quarterly spending reports online within 30 days after each quarter.
Dededo rental housing development gains authority
The Governor can transfer about 34.8 acres of Lot 10119-12 in Dededo to the Guam Housing Corporation. Development must include at least 200 moderately priced, multi-family, multi-story rental units. First rental preference goes to landless people verified homeless because of Typhoon Omar or a later typhoon; other landless people follow. Remaining land must serve schools, parks, open space, and recreation. The Housing and Rental Corporations can borrow for construction using either corporation's real property as security; no applicant is guaranteed a home.
Back pay funding for Guam workers
Executive agencies may use operating budgets for retroactive pay after an employee's Competitive Wage Act appeal is decided and affirmed. Those payments cannot harm current agency operations. The law also appropriates the responsible agency's fiscal year 2027 funds for back pay owed under covered judgments or decisions. This includes Civil Service Commission settlements and Judiciary of Guam judgments or decisions. The law does not set individual payment amounts.
Guam workers get emergency overtime deadlines
Guam government entities must pay approved, documented overtime for declared emergencies or related emergency work on the regular payday when reasonably calculable. Otherwise, payment is due by the next regular payday after the amount can be calculated. Funding shortages, exhausted budgets, or expected federal disaster reimbursement alone cannot delay pay or force compensatory time. Agencies must certify unpaid obligations within 10 working days after finding a funding shortage. The Governor must submit a resolution plan within 30 calendar days after receiving certification and request extra appropriations when obligations exceed available funds.
Provisional doctors gain permanent license pathway
Interim provisional physician license holders become eligible for a permanent limited license after at least three years of practice. They must complete required assessments and evaluations and obtain a participating facility's attestation of competence for independent practice. They must pass Step 3 of the United States Medical Licensing Examination within three attempts. Their interim license must remain in good standing without disciplinary actions, and they must follow all interim license conditions. A complete application and the applicable fee are required; approval is not guaranteed.
Public workers gain contribution-based retirement access
Eligible Guam Retirement Fund members may retire once all outstanding employee and employer contributions are paid to the Fund. The Government of Guam pays required fees, interest at the actuarial rate, and penalties. The law does not specify those amounts.
University students get financial aid funding
The University of Guam receives $3.565285 million for scholarships and financial assistance in fiscal year 2027. No more than 10% may pay for administration. Recovered Student Financial Assistance Program money may fund athletic scholarships. The university may also use additional money from its separate General Fund appropriation for scholarship or financial assistance programs. The law does not set individual awards or eligibility rules.
Guam funds Medicaid and indigent care
For fiscal year 2027, Guam allocates $32.613381 million in local Medicaid matching funds and authorizes $172.469515 million in federal matching grants. Some or all of these amounts may instead pay Medically Indigent Program costs. The law also allocates $1.431435 million to that program's payment fund and $800,000 for cancer screening, treatment, outreach, and support. Some or all of those two allocations may instead pay Medicaid costs. These funding rules do not guarantee the full listed amount to either program or set individual benefits.
Guam funds public schools and learning
For FY2027, Guam's education department receives $272.195569 million for operations and must follow required cash disbursement schedules. This includes $246.708925 million from the General Fund and $25.486644 million from named education and health-related funds. Within its General Fund appropriation, up to $513,824 supports CHamoru-language staff, services, training, materials, and equipment. Another $345,503 from its Limited Gaming Fund appropriation supports purposes listed in 11 GCA § 5204(d)(3). A $40,000 Educational Facilities Fund allocation pays for mediation and dispute-resolution services at all Guam public schools.
Medicare premium help for Guam retirees
Guam provides $7.141255 million for eligible retirees' and survivors' Medicare premium costs, including Parts B and D, in fiscal year 2027. Recipients must be domiciled on Guam and eligible for Social Security income benefits and Guam government group health insurance. Enrollment in the group health plan is generally not required. However, Medicare Parts A and B participants choosing Class I, II, III, or IV coverage must choose the Retiree Supplemental Plan for reimbursement. The law does not set each person's reimbursement amount.
Board meeting stipends funded with limits
Supporting agencies must use this law's appropriations to pay owed board and commission stipends for fiscal year 2027 meetings. This covers regular and special meetings. Parole Board members receive $250 per meeting attended, capped at $1,000 per month. Members may decline payment, and the Governor may waive stipends by Executive Order.
Covered public workers keep extra leave
Covered hospital nursing-services employees, public health nurses, and peace officers can carry over annual leave above 320 hours. The extra hours must have been accumulated by September 30, 2026. Workers must use the extra leave before retirement or termination. At separation, only hours eligible for sick-leave credit are credited; the rest are forfeited. The excess cannot produce a lump-sum cash payment or retirement credit.
Former public workers can return
During FY2027, former classified teachers, nurses, environmental health inspectors, and public safety first responders have a reemployment option. They must have resigned in good standing and apply to the same department for the same or a comparable job. There is no limit on how long they have been away. Pay is limited to the lower of their former salary or Step 5 of the new position. Eligible workers can waive this option.
Public workers face extra leave deadline
Guam government workers must address recorded annual leave above the legal carryover limit by September 30, 2027. Only lawfully earned excess leave from before October 1, 2025, qualifies. Workers can use it or make a one-time transfer of some or all of it to sick leave. Eligible hours not used or transferred by the deadline are forfeited. Federal law and specific statutory leave protections still apply.
Retired water workers gain limited jobs
Guam Waterworks can temporarily hire qualified retired certified operators and engineers within its personnel budget. Qualifying needs include military activation, medically certified long-term absence, or a six-month vacancy caused by unavailable qualified applicants. Retired operators can fill only jobs requiring Level III or IV certification, and all hires must meet job requirements. Hires receive Step I pay and no annual leave, but may keep retirement benefits and enroll in active-employee health insurance. Employment ends when the incumbent returns from military service or a fully qualified applicant becomes available.
Workers' compensation funded with payment limits
The Government of Guam Special Fund receives $3.4 million for fiscal year 2027 workers' compensation payments. This includes $1 million from the General Fund and $2.4 million from unobligated fiscal year 2026 revenues above adopted levels. Funds cover past and future obligations, including eligible treatment, medical travel, per diem, medicine, crutches, and required equipment. They cannot pay disability compensation for full-time-equivalent positions funded by this Act. Hearing legal services are capped at $40,000 per corresponding fiscal year; individual claim payments are not specified.
Funding pays approved claims against Guam
The law sets aside $100,000 from the General Fund to pay approved government claims in FY2027. The Department of Administration manages the money through the Government of Guam Claims Fund. It must report spending within 30 days after each quarter and post those reports online. The law does not set each claimant's payment amount.
Guam park reservists get allowance funding
The law provides $90,000 from the General Fund to the Department of Parks and Recreation for park patrol reservist allowances. The allowances help Civilian Volunteer Territorial Park Patrol Officer Reservists cover equipment and uniform upkeep under Public Law 36-3. No individual allowance amount or payment schedule is stated.
Pension funding for Guam leaders and judges
The law provides $321,643 from the General Fund for FY2027 pensions for Guam governors and lieutenant governors. It also provides $115,383 for former Guam Superior Court and Supreme Court judges' and justices' retirement annuities. Both appropriations go to the Government of Guam Retirement Fund. Neither sets an individual pensioner's payment amount.
Funding for court-ordered child support payments
The Department of Administration receives $150,000 from the General Fund for fiscal year 2027 child support payments. Payments must follow court orders covered by 19 GCA § 5116. The law does not change those orders or set a payment amount for each family.
Guam funds meals for at-risk households
Guam allocates $500,000 for the Meals for At-Risk Households Act of 2025 in fiscal year 2027. The money supports meals for households eligible under that act. This law does not specify how many households receive meals, their value, or how often they are provided.
Guam funds help for homeless residents
Guam provides $500,000 to its public health department for homeless services in fiscal year 2027. The money may fund Homeless Coalition grants or shelter, food, and medical care for people experiencing homelessness. The law does not guarantee a specific service or individual payment.
Free menstrual products for Guam students
Guam public schools serving grades 5 through 12 must provide menstrual products at no charge. Students can get products such as pads and tampons in the nursing or counselor's office. The law provides $25,000 for the Guam Department of Education to buy them.
Guam school workers get stipend deadlines
Guam's education department must pay earned stipends within 30 calendar days after the activity ends and all requested paperwork is submitted. This covers coaching, advising, extracurricular work, curriculum development, and other approved stipends. Stipend money cannot be moved to another use until all earned stipends are paid. The Superintendent must report overdue stipends monthly until they are paid.
Police reserve officers can receive stipends
The Guam Police Department can pay a Civilian Volunteer Police Reserve stipend to a Police Reserve Officer. The officer must provide temporary services of a regular police officer. The law does not set the stipend amount or require payment in every case.
Public workers avoid personal equipment costs
Guam government authorities, managers, supervisors, and public officers cannot require or unduly pressure employees to pay for personal work technology. This covers personal wireless service, internet communications, and computer equipment used for job duties. Employees can choose to use their own resources. Employees who violate the rule face fines up to $50 for a first violation and $100 for later violations.
Retired youth workers can fill vacancies
Youth Affairs can temporarily hire retired Youth Service Workers to cover military activation or doctor-certified long-term disability absences. Hires must fit the personnel budget and fill Youth Service Worker I or lower positions at Step 1. Retirees must meet job requirements except written exams, and the director must certify them fit for duty. They can keep their retirement annuity and enroll in government health insurance as active employees. The temporary job ends when the regular employee returns.
Uniform allowance minimum for Guam workers
Guam government employees authorized for a uniform allowance under this law receive at least $150 each fiscal year. The fiscal year 2027 allowance must be issued by the end of that year's first quarter.
Approved tax refunds get payment priority
The Governor must prioritize at least $25.35976 million in tax refund payments for A-Status returns. Covered returns are for tax year 2027 and earlier. The law does not set any person's refund amount or promise an individual payment date.
Guam must run tax amnesty
Guam's tax department must conduct a FY2027 Tax Amnesty Program within 60 days after the law takes effect. Eligibility and program terms follow Title 11 of the Guam Code. This provision does not specify how much tax, penalty, or interest relief is available.
Attorney General gains spending and hiring flexibility
In fiscal year 2027, Guam's Attorney General may use up to 5% of the office's appropriation for sole-source hiring. This covers attorneys, consultants, experts, and expert witnesses necessary for local or federal criminal or civil cases. The office may also use the Notary, Consumer Protection, and Attorney General Operations funds for general operations. Unspent money from those funds returns to its intended uses on September 30, 2027.
Container fines fund Guam customs operations
Container-seal violation fines collected during fiscal years 2026 and 2027 go to Customs and Quarantine Agency operations. The agency director must approve their use. The Governor cannot transfer this money elsewhere. This allocation does not itself impose a new fine or household duty.
Former Humåtak school gets restoration funding
The Guam Preservation Trust receives $3.5 million from audited fiscal year 2024 excess revenues for the former F.Q. Sanchez Elementary School. The money covers structural assessment, stabilization, design, restoration meeting historic-preservation standards, and site improvements needed for public use. Funds remain available until spent and cannot be transferred. The Trust must send quarterly spending and project-status reports to the Legislature.
Funding for agriculture and conservation officers
Guam Agriculture receives about $6.74 million for FY2027 operations. About $4.89 million comes from the General Fund, and about $1.86 million comes from inspection and rabies funds. The law separately provides $200,000 for Civilian Volunteer Conservation Officers Program needs, including critical equipment and supplies. Within Agriculture’s General Fund budget, $200,000 supports the Estray Livestock Stewardship Program for stray livestock. These provisions fund operations without setting household payments or individual eligibility rules.
Funding for animal shelter and care
For FY2027, the law provides $142,585 for the Guam Animals In Need shelter in Yigo. Another $450,000 supports its Spay and Neuter Program through the Agriculture Department. The law also sets aside $55,827 from the Rabies Prevention Fund for uses allowed by 10 GCA § 34307. These funds support animal services and rabies prevention. They do not guarantee individual pet owners a service or direct payment.
Funding for child protection services
The law provides about $1.84 million from the General Fund for Guam’s Child Protective Services Program in FY2027. The money supports program operations serving children and families. This appropriation does not set a new household payment or eligibility rule.
Funding for corrections recruits and security
The law provides about $1.58 million for a FY2027 cycle of 20 Corrections Officer Recruits. Corrections can also set aside $20,000 from its General Fund budget for drone-detection technology. Eligible costs include hardware, software, and staff training. The drone-related spending must support Public Law 38-128.
Funding for courts and family visits
Guam’s Judiciary receives about $43.79 million for FY2027 operations: about $43.77 million from the General Fund and $17,821 from the Safe Streets Fund. Within that budget, up to $889,319 supports adult and juvenile drug courts, Mental Health Court, and Judicial Council-approved therapeutic programs. The $17,821 supports Family Visitation Center contracts, subject to 19 GCA § 8404.1. A separate $378,845 funds the Criminal Law and Procedure Review Commission’s work under Public Law 36-119. These provisions fund court services without setting new individual payments or eligibility rules.
Funding for decolonization and public education
The law provides $339,066 for the Commission on Decolonization’s FY2027 operations. At least $165,000 must support public education and information, with $55,000 distributed to each Task Force. Education funds cannot pay for staff or travel; spending requires Task Force advice and a Commission vote. The Commission must post procurement and spending records within 30 days after each quarter. Unspent education funds do not expire and return to the Commission.
Funding for firefighters and rescue bases
The Guam Fire Department receives $42.101725 million for fiscal year 2027 operations. This includes $39.517637 million from the General Fund and $2.584088 million from the Enhanced 911 and F.L.A.M.E. funds. Its General Fund allocation includes $300,000 for a Tumon rescue base, matched by the Guam Visitors Bureau. The Tumon money stays available until spent and cannot be transferred by the Governor. The department can also use a separately referenced appropriation for an east-coast rescue base, partnering with the bureau or another agency.
Funding for Guam governor’s office
The law provides about $6.15 million for the Guam Governor’s Office in FY2027. About $5.85 million comes from the General Fund, and $293,825 comes from the Indirect Cost Fund. This funds office operations, not a specific household payment or new benefit.
Funding for Guam water and conservation
The University of Guam receives $792,178 for FY2027 water research and monitoring. Another $562,781 supports soil and water conservation districts, divided equally between the Northern and Southern districts. Guam Green Growth receives $500,000 for operations, Conservation Corps administration, equipment, supplies, memberships, education, and outreach. These funds can match federal grants, including Guam EPSCoR; other Green Growth federal matches require the university president’s approval. All three funding amounts must stay with their stated programs and cannot be transferred.
Funding for offender monitoring and treatment
The law provides $868,157 for Guam’s Electronic Monitoring Program in FY2027. The program covers pretrial and criminal offender populations. The Judiciary can also use amounts it considers necessary from its General Fund budget for sex offender assessment, treatment, and rehabilitation. That program must follow Public Law 35-71, and the law sets no specific funding amount for it.
Funding for police trainees and equipment
For FY2027, the law provides about $1.26 million for a cycle of 20 police officer trainees. Guam Community College receives $300,000 for the Peace Officer Standards and Training Commission. Police receive $345,081 for vehicles, related equipment, repairs, and maintenance. Another $87,690 pays police’s 25% share of $350,760 in justice information-system maintenance, NLETS membership, and related costs. That payment follows the May 2013 multi-agency cost-sharing agreement.
Funding for prison costs and software
For FY2027, Guam Corrections receives $700,000 to pay costs for prisoners held in Federal Bureau of Prisons facilities. Another $87,690 pays its 25% share of $350,760 in justice information-system maintenance, NLETS membership, and related costs. That payment follows the May 2013 multi-agency cost-sharing agreement. The law also provides $294,610 for annual Corrections Management System access and maintenance under the Tyler Technologies software agreement. These are government operating costs, not new household or prisoner charges.
Funding for school safety and enforcement
For FY2027, the law provides $142,585 for the Guam Police Department’s Safe Schools Initiative. It also sets aside $100,000 from the police budget for Guam Crime Stoppers. Another $530,622 from the police budget supports the Multi-Agency Unified Law Enforcement Group. That money funds efforts to stop the import, distribution, and sale of illegal drugs on Guam. These funds support safety programs, not direct payments to families.
Funding for youth and family support
The law provides $300,000 to the Department of Youth Affairs for contracted services in fiscal year 2027. Sanctuary Incorporated of Guam or other continuing contractors can provide shelter, family strengthening, parenting groups, anger management, and tobacco cessation. The funding does not guarantee services to each household.
Funding supports CHamoru language and history
The law provides $726,566 from the General Fund for Guam's CHamoru language and history commission in FY2027. The commission can use another Guam government agency for accounting, purchasing, payroll, and financial reports.
Funding supports Guam disaster readiness
The law provides about $1.49 million from the General Fund for Guam Homeland Security and Civil Defense operations in FY2027. Through the Department of Administration, agencies can use operating funds for insurance on government facilities built or repaired with federal disaster grants. This permission applies only when the Federal Emergency Management Agency requires insurance and only for the necessary amount. It does not require households to buy insurance.
Funding supports Guam election operations
The law provides about $2.52 million from the General Fund for Guam Election Commission operations in FY2027. The money supports election administration, not direct household payments.
Funding supports Guam police and attorneys
For FY2027, Guam Police receives about $60.54 million: about $55.72 million from the General Fund and $4.82 million from police and tourism funds. The Attorney General's office receives about $22.13 million from the General Fund. Both offices can use their appropriations to meet local matching requirements for federal grants. These funds support government police and legal operations, not direct household payments.
Funding supports Guam prisons and construction
Guam Corrections receives about $39.32 million for FY2027 operations. This includes about $38.19 million from the General Fund and $1.13 million from the Inmate Revolving and Safe Streets funds. Another $5 million comes from unobligated FY2026 General Fund revenue collected above adopted levels. That money supports financing, design, construction, maintenance, and related costs for the new corrections facility established by Public Law 36-57.
Funding supports Guam women's affairs office
The law provides $330,683 from the General Fund for Guam's Bureau of Women's Affairs operations in FY2027. It does not create a new household payment or eligibility rule.
Funding to remove Guam abandoned vehicles
The law sets aside $3 million from the Recycling Revolving Fund for removing and disposing of abandoned vehicles. Guam Public Works must use the money according to the applicable laws and rules. This provision funds government cleanup work, not household payments.
Guam authorizes a Tiyan sports field
The Governor can fund a new sports field in Tiyan, including financing, design, construction, maintenance, and related costs. A lease-leaseback agreement is allowed. Spending requires a legislative appropriation, and this provision sets no project cost or funding amount.
Guam authorizes Tiyan and Yigo police facilities
The Governor can fund a new police headquarters in Tiyan and a precinct on government land in Yigo. The authority covers financing or leaseback arrangements, design, construction, maintenance, and related costs. The Yigo project proceeds under Public Law 38-64. Both projects require legislative appropriations before spending; these provisions set no funding amounts.
Guam Capitol District Fund receives money
The law allocates $252,000 to the Guam Capitol District Fund from the Chapter VI, Section I appropriation. This provision does not state a more detailed use or direct household benefit.
Guam construction agencies can share legal help
Public Works, the Building Code Council, the Contractors License Board, and the PEALS Board can jointly fund an Assistant Attorney General. They must enter a memorandum of understanding. The attorney can provide legal services only to those four entities. The law sets no funding amount.
Guam expands public contract and staffing reports
Covered government bodies and entities receiving or spending public funds must maintain public online registers of active service, consultant, and independent-contractor agreements. Regardless of funding source, registers must include required contract and funding details and remain available throughout each agreement. Updates are due within 30 days after signing, amendment, renewal, assignment, or expiration; legally protected information is excluded. The University of Guam and Guam Community College must also publish quarterly staffing details for employees paid partly or wholly through grants or cooperative agreements. Those staffing reports must match other employees’ detail levels but exclude independent contractors, consultants, and people hired through service procurement contracts.
Guam funds culture, arts, and music
For fiscal year 2027, General Fund appropriations provide $2.579633 million for CHamoru Affairs and $1.627126 million for Cultural Repository operations. The Repository must report spending and committed funds to the Speaker at each quarter’s end. The Council on the Arts and Humanities Agency gets $760,498 for operations and can use it to match federal grants. The council also gets $45,000 for the Guam Territorial Band.
Guam funds customs operations and trainees
Customs and Quarantine gets about $21.47 million for fiscal year 2027 operations. About $15.04 million comes from the General Fund and $6.43 million from the Customs, Agriculture and Quarantine Inspection Services Fund. The agency can use operating funds as a local match for federal matching grants. Another approximately $1.27 million from the inspection services fund supports a cycle of 10 officer trainees.
Guam funds environmental and beach monitoring
Guam’s environmental agency gets about $5.38 million for fiscal year 2027 operations. About $4.94 million comes from the General Fund; $436,462 comes from the Environmental Trust and Water Research and Development funds. Another $202,992 from the Solid Waste Operations Fund supports landfill closing, monitoring, and opening. Another $46,903 from the General Fund supports beach monitoring and related safety work for recreational and commercial use. Both targeted amounts cannot be transferred or used for other purposes; unspent landfill money returns to the Solid Waste Operations Fund.
Guam funds its basketball confederation
Administration gets $200,000 from the General Fund for the Guam Basketball Confederation in fiscal year 2027. The allocation does not specify how the organization must use the money. It does not create a direct household payment.
Guam funds justice systems and commission support
The Attorney General gets $87,690 from the General Fund for its fiscal year 2027 justice information-system costs. Payment goes to the Unified Judiciary and covers the Attorney General’s 25% share of the $350,760 annual total. Covered costs include message-switch maintenance, NLETS membership, and related expenses. The Attorney General can also use its General Fund appropriation to help administer the Criminal Injuries Compensation Commission. That authority sets no separate amount or new household compensation payment.
Guam funds medical examiner service coverage
The law provides $822,999 from the General Fund for Chief Medical Examiner operations in fiscal year 2027. When the Chief Medical Examiner is absent, the Office of Post-Mortem Examinations can contract with a qualified substitute. That substitute contract is exempt from Guam’s procurement law.
Guam funds park and pool upkeep
Parks and Recreation gets about $5.73 million for fiscal year 2027, including about $5.32 million from the General Fund. The remaining $417,461 comes from the Limited Gaming and Public Recreation Services funds. Within the gaming-funded appropriation, $345,503 is reserved for purposes specified in 11 GCA § 5204(d)(2). Another $400,000 from the Tourist Attraction Fund supports island-wide park restroom repairs and Northern Region Pool and Complex and Hagåtña pool maintenance. The law also allocates $811,126 to the Park Division for government park upkeep, without specifying that allocation’s funding source or fiscal-year period.
Guam funds protected historic preservation work
The Guam Historic Resources Division gets $848,666 for fiscal year 2027 preservation positions and projects. The State Historic Preservation Officer must advise on the work, and the Parks and Recreation Director must approve it. The money is exclusively for preservation and cannot move to another division, department, or agency.
Guam funds Youth Affairs operations
The law provides about $8.31 million from the General Fund for Youth Affairs operations in fiscal year 2027. This funding does not establish a direct payment or a new eligibility rule for households.
Historic preservation board meetings receive support
Guam's Historic Resources Division may use part of its designated appropriation for Historic Preservation Review Board meetings. Spending must cover meetings or costs directly tied to holding them. The Division must report spending quarterly to the legislative Speaker and the appropriate committee chair.
Police funds can support school officers
Guam Police may use their fiscal year 2027 appropriations for School Resource Officers under existing legal authority. The law does not set a separate amount for these officers.
Southern villages get youth paddling programs
The law allocates $200,000 for a Southern Coastal Villages Paddling Pilot Program. Hågat, Humåtak, Malesso’, and Inalåhan each receive $50,000, available until spent. Money can cover canoes, safety gear, storage, maintenance, instruction, youth and cultural activities, community events, and directly related costs. Participating mayors and the Mayors Council can accept support from outside the General Fund. Within 180 days after fiscal year 2027 ends, the council must report village spending, assets, participation, outside support, and recommendations.
Three agencies must track service results
A fiscal year 2027 pilot requires three agencies to track results against performance targets and report quarterly and yearly. Public Works tracks abandoned vehicles, building inspections, and building permits. Revenue and Taxation tracks driver's licenses, business licenses, and Use Tax collections. Parks and Recreation tracks park maintenance and State Historic Preservation Office functions. The pilot does not provide household payments.
Veterans and military offices receive funding
The Guam Office of Veterans Affairs gets $1.246443 million for fiscal year 2027 operations. The Department of Military Affairs gets $1.191068 million for operations. Both appropriations come from the General Fund. Military Affairs can use its money to match federal grants. These appropriations do not create new direct payments to veterans or military members.
Village upkeep and safety receive funding
The Mayors Council receives $422,126 from the General Fund and $307,375 from the Guam Educational Facilities Fund for fiscal year 2027. Each Mayor's office can receive up to $20,000 initially; the balance follows village road mileage in the latest public-works inventory. General Fund work covers mayor-managed recreation facilities, one main road per village, and planting near designated facilities and roads. Education-fund programs require plans approved by the Mayors Council or village planning council and filed with the Director of Administration. Mayors can contract for authorized services under Guam procurement law, and the Governor cannot transfer these funds.
Funding supports roads and flood control
For FY2027, Public Works receives $2 million from the Highway Fund for village street resurfacing and repairs. The Governor cannot transfer that allocation to another use. A separate $1.71 million Highway Fund allocation pays for bicycle-lane and village-road repair contracts. Public Works also receives revenue above the adopted levels identified in Section 3(II)(P) for flood control and road improvements. The law sets no dollar amount for that excess-revenue funding.
Cancer funds gain flexibility and protection
During FY2027, the Guam Cancer Trust Fund is exempt from its usual 75% allocation limit. Money can still be spent only for legally allowed purposes. The 10% limit for education and outreach remains, along with other applicable rules. All fund assets, including this law's appropriations, are protected from transfer powers under this or any other law.
Extra revenue supports Memorial Hospital operations
Guam Memorial Hospital Authority receives the first $21 million of qualifying excess FY2027 General Fund revenue for operating expenses. The money must be above adopted revenue levels and not already committed. Before receiving funds, the hospital must send lawmakers an itemized report of planned expenses. This funds hospital operations, not direct payments to patients.
Funding helps vulnerable youth in Guam
The law provides $200,000 from the General Fund to the Department of Youth Affairs for FY2027 contracted programs. Nongovernmental organizations must provide the services for youth who are runaways, homeless, or victims of abuse. The law does not set a payment amount for each young person.
Funding to maintain Guam cancer records
The law provides $389,144 from the Healthy Futures Fund to maintain the Guam Cancer Registry in FY2027. Public Health uses the money for University of Guam services, supplies, and materials under the registry agreement. Unspent money returns to the Guam Cancer Trust Fund. This funds cancer data collection, not personal payments or treatment benefits.
Guam funds children's health insurance
For fiscal year 2027, Guam allocates $1.5 million as the local match for the Children's Health Insurance Program. The law also authorizes $8.5 million in federal matching grants to the public health department. This supports children's coverage but does not change who qualifies or set individual benefits.
Guam funds disability and autism services
For fiscal year 2027, Guam's Department of Integrated Services for Individuals with Disabilities receives $8.244573 million for operations. This includes $4.397961 million from the General Fund and $3.846612 million from the Healthy Futures Fund. The department may use the money to match federal grants. The law separately provides $150,000 from Healthy Futures to the Department of Administration for the Guam Autism Center. These appropriations do not set individual benefit amounts or eligibility rules.
Guam funds medical cannabis program operations
Guam allocates $303,849 from the General Fund for Medical Cannabis Program operations in fiscal year 2027. The law does not change eligibility, provide patient payments, or set coverage amounts.
Guam funds mental health and recovery
For fiscal year 2027, Guam's Behavioral Health and Wellness Center receives $25.698754 million for operations. Its operating funds include $17.41082 million from the General Fund and $8.287934 million from the Healthy Futures Fund. The law provides $3.262476 million from Healthy Futures for drug and alcohol detox, rehabilitation, and prevention, including contracted services that must follow federal law. It also provides $2.266285 million from Healthy Futures for New Beginnings inpatient services and $416,750 from the Mental Health and Substance Abuse Service Fund. General Fund appropriations include $81,750 for Focus on Life suicide prevention and $285,170 for Youth Mental Health First Aid. These amounts support services but do not guarantee a treatment placement or set individual benefits.
Guam hospital gets operating support
Guam Memorial Hospital Authority receives $36.55434 million from the General Fund for operations and inmate health care. For fiscal year 2027, it also receives $21.061028 million from its Pharmaceuticals Fund. The Governor may approve using 100% of that appropriation as a direct hospital subsidy by executive order issued by September 1, 2027. Another $20 million for operations comes from unobligated fiscal year 2026 General Fund revenue above adopted levels. That extra money remains available until fully spent; these appropriations do not establish individual patient payments.
Guam public health gets operating funds
Guam's Department of Public Health and Social Services receives $67.219821 million for fiscal year 2027 operations. This includes $64.331707 million from the General Fund and $2.888114 million from environmental health and department revolving funds. General Fund money may also serve as the local match for federal grants.
Guam sets licensing paths for foreign-trained doctors
Guam’s licensing Board must adopt rules for foreign medical graduate and internationally trained physician licenses within 120 days after enactment. The Board can develop interim provisional and permanent limited licenses for internationally trained physicians. That pathway includes application, supervision, management, and administration rules. It must use at least the latest Federation of State Medical Boards general competencies endorsed by the Coalition of Physician Accountability. These rules do not automatically grant anyone a license.
Public assistance payments receive matching funds
For fiscal year 2027, Public Health receives up to $5.323553 million in General Fund matching money for public assistance. The law also authorizes $1.931208 million in federal matching grants. These funds support payments and administration, without setting individual benefit amounts or eligibility rules.
Senior services and caregiver help funded
Senior Citizens programs receive $751,479 in General Fund matching money for fiscal year 2027. The law also authorizes $3.82558 million in federal matching grants. Supported services include meals, caregiver help, preventive health, and medication management.
Use taxes fund environmental health inspections
Beginning October 1, 2027, an amount based on 10% of total Use Tax continuously funds the Environmental Health Revolving Fund. The money supports inspections, staff training, and other authorized regulatory work by the Department of Public Health and Social Services. Funding depends on the department's Director submitting a detailed budget to the Guam Legislature each year.
Funding for building permits and inspections
The law provides about $7.29 million for Guam’s Building Inspection and Building Permit Office in FY2027. The money comes from the Public Works Building and Design Fee Fund. It must support the office’s inspection and permitting operations. This appropriation does not establish a direct household payment.
Funding for Guam ancestral lands commission
The law provides $648,396 for the Guam Ancestral Lands Commission’s FY2027 operations. The money comes from its Survey, Infrastructure, and Development Fund. This appropriation does not create a direct household payment or change individual eligibility.
Guam funds land services and legal support
Land Management gets about $3.86 million for fiscal year 2027 operations. About $1.34 million comes from the General Fund and $2.52 million from the Land Survey Revolving Fund. During that year, the Attorney General must provide free advice and representation to the CHamoru Land Trust Commission. Services cover non-litigation and land-registration matters and require a written request backed by a Commission resolution. These provisions do not change household property rights or fees, or provide households with free legal representation.
Agencies can cover extended worker absences
Agencies can cover a classified worker’s job after an absence exceeding 30 consecutive workdays. The absence must result from active military service or long-term disability certified in writing by a medical doctor. Agencies can temporarily assign another employee, detail an employee, or make a limited-term appointment. Coverage cannot last longer than the consecutive absence.
Funding for libraries and Guam media
For FY2027, the University of Guam receives $200,000 for KPRG public radio, $150,000 for Guampedia, and $100,000 for its press. Each amount can also serve as a local match for federal grants. The Guam Public Library System receives about $1.93 million for operations. That includes about $1.59 million from the Guam Educational Facilities Fund and $338,843 from the Public-School Library Resources Fund. These appropriations fund operations, not direct household payments.
Funding for youth summer jobs
The Department of Youth Affairs receives $1.779001 million for youth summer employment and training in fiscal year 2027. The money supports the existing programs under Guam's youth employment law. This appropriation does not set individual wages, add eligibility details, or guarantee a job.
Guam charter schools get operating funds
For fiscal year 2027, Guam provides $25.545 million for charter school operations, not payments to families. The Department of Administration pays schools directly at $7,800 per pupil, using sworn, verified monthly enrollment within approved caps. iLearn and Guåhan each have a 780-student cap and a $6.084 million allocation. Science Is Fun and Awesome has a 565-student cap and $4.407 million; Mount Carmel has a 550-student cap and $4.29 million. Career Tech High, Business and Technology, and Maga'låhen Hurao-CHamoru each have a 200-student cap and $1.56 million.
Guam funds Labor Department operations
Guam’s Labor Department gets about $3.87 million for fiscal year 2027 operations. Funding includes $408,409 from the General Fund and about $3.46 million from the Manpower Development Fund. The department can use the money as a local match for federal grants. The appropriation does not create a new household benefit or change individual eligibility.
Guam funds public educational broadcasting
The Guam Educational Telecommunications Corporation, also called PBS Guam, gets $1.455776 million for fiscal year 2027 operations. The money comes from the Guam Educational Facilities Fund. This operating appropriation does not create direct household payments or change benefit eligibility.
Guam funds twenty firefighter recruits
The law provides about $1.11 million from the General Fund for a fiscal year 2027 cycle of 20 firefighter recruits. The money supports the Fire Department’s recruit cycle, not a household payment or guaranteed job for applicants.
Guam schools gain budget spending flexibility
Guam's Education Department can draw its fiscal year 2027 funds as needed, outside the usual allotment-release controls. It must submit a fund-by-fund schedule to the administration director and legislative Speaker by October 31, 2026. The Superintendent may move money between budget categories. Surplus money for raises, promotions, and job reclassifications may pay prior-year obligations. The JROTC Fund may pay only for that school program's operations in fiscal year 2027.
Guam summer school gets operating funds
The law provides the money needed from the Summer School Fund for Guam's 2027 Summer School Program. It does not set a dollar amount or make summer school free. Within 30 days after the program closes, the Superintendent must report receipts, spending, and fund balances. The report must be posted on the education department's website.
Labor Department can fund dedicated lawyer
Guam's Labor Department may make an agreement to jointly fund an Assistant Attorney General. The lawyer must provide legal services only to the department. Funding must come from the department's operations appropriation.
Public colleges protected from uneven cuts
Budget agencies cannot cut the University of Guam's or Guam Community College's allotments disproportionately compared with other government units. The law does not set allotment amounts or prevent all cuts.
Public schools receive repair and upkeep funding
The law allocates $15 million for Guam public school maintenance and repairs, including staff, cleaning, and related facility services. The Department of Education can cover eligible FEMA project advances and local matching costs before federal reimbursement arrives. Reimbursements for advanced costs must return to the allocation for authorized uses. A separate $385,022 allocation from the Guam Educational Facilities Fund supports school grounds maintenance in fiscal year 2027.
School leases and temporary classrooms authorized
The law funds fiscal year 2026 Tiyan facility leases through the Guam Educational Facilities Fund and Department of Administration. Covered sites include Tiyan High School, offices, warehouses, a gym, mezzanine, lot, and Tiyan 3 facilities. Funding covers base rent and, where listed, insurance and maintenance; supplied provisions do not give the amounts. Effective upon enactment, the Guam Housing Corporation and Department of Education can arrange temporary school use of part of Lot 10119-12-R2 in Dededo. The area designated for Simon Sanchez High School temporary classrooms must serve only as a school, with no stated end date.
School parent groups and graduations funded
Each Department of Education Parent Teacher Organization receives $5,000 from the PTO Support Fund for its school and programs. Each group decides how to use that money for those purposes. A group that received its first $5,000 allocation qualifies for another $5,000 allocation. The law also allocates $39,000 from the General Fund for fiscal year 2027 public high school graduation venue costs. Those ceremonies use the University of Guam Calvo Fieldhouse.
Schools can reuse utility and budget savings
A Guam public school that cuts annual utility use by at least 15% against prior annual billing receives its savings' dollar value. Each utility is measured quarterly, and money from the utility pool must be available within 60 days after quarter-end. Schools can use it for school needs and student or staff activities. The Superintendent can also use savings within the Department of Education's approved budget for old obligations, supplies, and materials. The law encourages savings through program consolidation, maximizing student-teacher ratios, or energy conservation; it does not require these measures.
Students get funded sports and health
For FY2027, $614,165 from the education department's Healthy Futures Fund appropriation goes to interscholastic sports. It can cover coaches, league fees, busing, and usual sports expenses under 17 GCA § 7108. Another $277,589 from that appropriation supports health and physical education, intramural sports, and similar activities.
Teachers get classroom cards and materials
Teachers receive non-reloadable prepaid cards for approved classroom resources, funded from the Department of Education's fiscal year 2027 General Fund appropriation. Principals set card amounts under department restrictions, and the Superintendent can establish purchasing policies. Implementation must begin by the second semester of school year 2026–2027. The law also reappropriates $280,000 to University of Guam Press for textbooks, localized learning materials, curriculum guides, and related training. The Superintendent determines and approves those projects, and the money can also match federal grants.
Use taxes support schools and accessibility
Beginning October 1, 2027, an amount based on 20% of total Use Tax continuously funds Guam's Department of Education. The money supports school improvements, overdue maintenance, safe learning spaces, and compliance with disability-access requirements. It also supports instructional needs and required local spending levels for Head Start and Special Education. Instructional spending cannot duplicate federally funded services. Funding depends on the Superintendent submitting a detailed budget to the Guam Legislature each year.
Agencies gain access to available funds
In fiscal year 2027, listed agencies may spend their special-fund revenue and legally authorized unused revolving-fund balances. Spending must follow each fund's statutory purposes; authorized funds do not lapse and are exempt from related appropriation restraints. Agencies may also use this law's appropriations for prior-year obligations without harming current operations. At least five days before payment, they must notify the legislative Speaker in writing of the amount, source, and obligation.
Agencies gain grant matching fund flexibility
Guam departments may use this law's appropriations to meet federal grant matching requirements in fiscal year 2027. The Governor may transfer Chapter V appropriations for those matches. Local and federal matching funds do not expire on September 30, 2027, when the grant lasts beyond that date. Those funds remain available throughout the grant-award period.
Excess revenue builds Guam’s emergency reserve
Remaining fiscal year 2026 General Fund revenue above adopted levels goes into Guam’s Rainy Day Fund. Deposits cover only money not already committed or appropriated and cannot exceed the fund’s legal limit. The Department of Administration must transfer available money within 60 days after fiscal year 2026 ends. It must also transfer additional qualifying money found after the financial audit. Previously appropriated money is excluded unless it later lapses or returns to the General Fund.
Funding supports Guam accountancy board operations
The law provides $896,600 from the Guam Board of Accountancy Fund for the Board's FY2027 operations. It does not specify new household payments or eligibility rules.
Funding supports Guam government technology operations
The law provides about $6.06 million from the General Fund for Guam's Office of Technology operations in FY2027. It does not name a new household technology service or payment.
Funding supports Guam legislature and youth
For FY2027, the law provides about $9.62 million from the General Fund for Guam Legislature operations. It separately provides $498,740 from the General Fund for the legislature's Office of Finance and Budget. Within the legislative appropriation, $15,000 is set aside for the Guam Youth Congress.
Funding supports Guam mayors and villages
For FY2027, the Mayors Council receives about $16.97 million from the General Fund for operations, including staff. It also receives $345,503 from the Limited Gaming Fund, which cannot be transferred or used for another purpose that year. Ordot and Inalåhan's Municipal Planning Council Fund receives $300,000 from the Host Community Fund. These appropriations support local government, not direct payments to residents.
Funding supports Guam tourism and reserves
The Guam Visitors Bureau receives about $28.97 million for FY2027 operations. Funding includes $798,785 from the General Fund and about $28.17 million from the Tourist Attraction Fund. The bureau can place up to $650,000 of that tourism-fund appropriation into its Rainy Day Fund. Reserve money must serve purposes allowed by Article 3, Chapter 9, Title 12 of Guam law.
Guam funds a 911 surcharge study
The Fire Department gets $450,000 from the General Fund to study the 911 surcharge rate. The money remains available until fully spent on the study. The Governor cannot transfer it elsewhere. Funding the study does not itself change the surcharge or household charges.
Guam funds budget and personnel offices
For fiscal year 2027, the budget bureau gets $1.716150 million: $1.342956 million General Fund and $373,194 Indirect Cost Fund. The Civil Service Commission gets $1.543879 million from the General Fund. Administration gets $12.038609 million from the General Fund, Indirect Cost Fund, and Limited Gaming Fund. Within the gaming allocation, $54,553 is restricted to legally specified purposes and cannot be transferred or used elsewhere.
Guam funds economic and labor statistics
The Bureau of Statistics and Plans gets $1.973531 million from the General Fund for fiscal year 2027 operations. The Labor Department’s Bureau of Labor Statistics Program gets $490,876 from its Manpower Development Fund allocation. The labor statistics money cannot move to another division, department, or agency.
Guam funds government financial audits
Administration gets $700,000 from the General Fund for Guam’s fiscal year 2026 financial statements audit and Single Audit Report. The Tourist Attraction Fund and Healthy Futures Fund each provide $20,500 to Administration. Each pays for its fiscal year 2026 financial statement audit and fiscal year 2027 Single Audit Report. The Public Auditor manages all three allocations and oversees the audits.
Guam funds its financial management software
The Department of Administration gets $3.516446 million from the General Fund for its financial management system contract’s fifth year. The law also provides $560,000 for the system’s software licenses. This pays for government financial technology, not direct household payments.
Guam funds public works operations
Public Works gets $22.915982 million for fiscal year 2027 operations. The money comes from the General Fund, Guam Highway Fund, and Guam Educational Facilities Fund. This operating appropriation does not break down funding by service or create direct household payments.
Guam funds tourism program administration
Administration gets $100,000 from the General Fund to pay the Guam Economic Development Authority for program administration. The money supports the Enhancing Tourism Aesthetics Program under its governing law. This allocation does not specify direct payments to residents.
Funding keeps Guam transit operations running
The law provides about $2.84 million from the General Fund for Guam Regional Transit Authority operations in FY2027. This funding does not set new fares, household payments, or eligibility rules.
Funding supports Guam waste services
The law provides about $24.91 million from the Solid Waste Operations Fund for Guam Solid Waste Authority operations in FY2027. The provision funds waste services but does not specify new household charges or payments.
Guam funds its government debt payments
The law provides continuing FY2027 funding for listed government debts, school projects, college leases, and bond obligations. Specified amounts include $2.41106 million for Series 2013A principal and interest and $2.994875 million for Series 2019A. It also provides $650,000 for insurance and maintenance and $200,400 for a Guam Community College lease. These figures are not the total for all listed obligations.
Governor can fund regional development bank
The Governor can deposit necessary funds into the Pacific Islands Development Bank as authorized by Public Law 22-148. This provision gives no deposit amount, funding source, or direct household benefit.
Guam funds banking and insurance oversight
The banking and insurance commissioner's office receives $504,183 from the Banking and Insurance Enforcement Fund. The provision does not specify funded enforcement activities or change household banking and insurance rules.
Funding supports Guam medical referral office
The law provides $665,849 from the General Fund for the Medical Referral Assistance Office's FY2027 operations. This provision does not specify who qualifies, what assistance residents receive, or new health coverage rules.
Guam funds social services administration
The Bureau of Social Services Administration gets $7.938928 million from the General Fund for fiscal year 2027 operations. The money supports the public health department’s administration of social services. This allocation does not name a benefit increase, household payment, or eligibility change.
Health licensing and records offices funded
For fiscal year 2027, Guam’s public health department gets $344,376 for the Health Professional Licensing Office. It also gets $221,035 for the Office of Vital Statistics. Each allocation comes from that office’s revolving fund and supports its legally authorized work. These allocations do not create direct household payments or new benefit eligibility.
Funding supports Hagåtña redevelopment operations
The law provides $443,589 from the General Fund for Hagåtña Restoration and Redevelopment Authority operations in FY2027. It does not specify housing payments, rent changes, or a direct household benefit.
Guam funds land trust operations
The CHamoru Land Trust Commission gets $1.526718 million for fiscal year 2027 operations. That includes $147,087 from the General Fund. The remaining $1.379631 million comes from the Land Trust Operations Fund and its Survey and Infrastructure Fund. This operating appropriation does not itself change land eligibility or provide direct household payments.
Lease revenue supports ancestral land development
For fiscal year 2026 only, net lease proceeds from Apra Harbor Reservation F-12 and Parcel N14-1 go to the ancestral lands development fund. The fund also receives 50% of net lease proceeds from Lot 10192, overriding other revenue directions. Spending remains limited to the fund's legally authorized survey, infrastructure, and development purposes. No revenue amount is specified.
Charter schools get per-student operating funding
For fiscal year 2027, Guam charter schools can receive $7,800 per enrollee, based on authorized school capacity. Authorized capacities are 780 each for iLearn and Guåhan Academy, and 565 for Science Is Fun and Awesome. Career Tech High, Business and Technology, and Maga'låhen Hurao-CHamoru each have capacity of 200; Mount Carmel has 550. Schools submit monthly invoices to the Charter Schools Council and Department of Administration. The invoiced amount is automatically sent if the department reports no findings within 10 working days after receipt.
College training and apprenticeships receive funding
Guam Community College receives $15.511059 million from the General Fund for fiscal year 2027 operations. Supported programs include practical nursing, vocational guidance, lodging management, and ProStart. Its apprenticeship program receives $8.075297 million from the Manpower Development Fund. Other college programs can use those funds only after apprenticeship obligations are fully funded and the Board and Administration approve. The Scholarship Office also receives $78,500 to administer the WICHE Professional Student Exchange Program for qualified Guam residents, without specified individual awards.
Educator and college certification offices funded
The Guam Commission for Educator Certification receives $315,385 from the Guam Educational Facilities Fund for fiscal year 2027 operations. The money also supports administrative work for the Council on Post-Secondary Institution Certification. It does not create direct payments to educators or students.
Guam funds aquaculture training and expansion
The University of Guam gets $114,000 for its Aquaculture Development and Training Center in fiscal year 2027. General Fund money supports operations, aquaculture activities, and land purchases for expansion. The money cannot be transferred or used for another purpose.
Guam funds school and college coordination
Administration gets $143,571 from the General Fund for charter school council support in fiscal year 2027. The money covers staff, office space, equipment, furnishings, and supplies. It also gets $189,500 for Guam’s annual Western Interstate Commission for Higher Education membership fee. These allocations do not themselves change student eligibility or provide direct student payments.
Guam government must assess staffing needs
Guam's responsible human-resources entity must assess government workforce needs and plan for future staffing. Its work includes reviewing and updating job descriptions, staff training, and hiring and retention practices. The law sets no funding amount or completion date for this assessment.
University operations and research receive funding
The University of Guam receives $42.906788 million from the General Fund for fiscal year 2027 operations. The law authorizes $6.742835 million from General or Special Funds for its local share of federal matching grants. Another $500,000 from the Guam Educational Facilities Fund pays Capital Improvements Fund debt service. The Sea Grant Special Fund receives $500,000 from the General Fund for the university's Sea Grant program. That money can cover operations, administration, staff, facilities, supplies, equipment, and the local match needed to maintain Sea Grant Institutional Status.
Guam funds construction licensing and oversight
The Contractors License Board gets $862,027 from its fund for fiscal year 2027 operations. Within that appropriation, up to $8,678 is reserved for the Building Code Council, which chooses the spending category. The board for professional engineers, architects, and land surveyors gets $376,652 for operations. That includes $84,127 from the General Fund and $292,525 from its professional registration fund.
Covered Guam businesses pay lower taxes
Beginning October 1, 2026, the general business privilege tax rate falls from 4.5% to 4% for covered activities. These include sales of tangible goods, services, professions, and contracting. Qualifying primary military buildup contractors are outside this reduction and pay a separate 5% rate. The law does not require businesses to pass tax savings to households.
Guam funds tax and licensing offices
The Revenue and Taxation Department gets $18.296222 million for fiscal year 2027 from three government funds. Within that budget, driver’s license operations get $1.698598 million and use tax collection gets $2.821683 million. The Business License Office gets $2.234130 million. All three offices must follow performance-based budget reporting rules. These operating allocations do not themselves change tax rates, license fees, or licensing requirements.
Tax agency can fund collection training
Guam's Revenue and Taxation Department may use its Better Public Service Fund appropriation for tax collection. It may also fund Internal Revenue Service training for the Tax Enforcement Division. These spending permissions do not change household tax rates, tax bills, or reporting duties.
Agency heads face late-report fines
In fiscal year 2027, police, fire, customs, and corrections chiefs or directors face fines for late overtime reports. Each quarterly report is due within 20 days after the quarter ends. Each missed deadline costs the responsible official $250. The fines go to the Guam Department of Education’s Interscholastic Sports Fund.
Guam criminal case letters carry fees
People requesting an Attorney General clearance letter about a criminal arrest or case outcome must pay a non-refundable fee. The fee equals the higher of Guam's police-clearance fee or court-clearance fee. The supplied text does not state a dollar amount. Fee revenue goes to the Victim/Witness Travel-Housing Fund.
Certain public hires face coverage limits
Employees hired under 4 GCA § 8121(a) can join Guam's government health insurance program only as active employees. The law does not state their premiums or describe other coverage options.
Hospital can revise patient fee schedules
Guam Memorial Hospital Authority can set hospital fees and rates. After a fee study, it must send lawmakers an adjusted schedule by June 30, 2027. The law sets no new fee amounts and does not limit the hospital's regular authority to adopt or increase fees. Patient charges depend on the rates the hospital adopts.
Charter school trustees face meeting-pay cap
Guam Academy Charter School trustees may receive pay for no more than two board meetings monthly in fiscal year 2027. Attending additional meetings does not increase meeting pay from the charter school appropriation. The law does not specify the payment amount.
Government travelers pay for seat upgrades
The government may buy only coach or economy airfare for covered government travelers. Travelers choosing an upgrade must use personal miles or pay the extra cost. The Governor, Lieutenant Governor, legislative Speaker, Chief Justice, and Superior Court Presiding Judge are exempt.
Customs seal tampering becomes a felony
Intentionally breaking, removing, or changing a Customs and Quarantine Agency cargo seal is a third-degree felony. The rule applies while the container or cargo remains in Customs custody, before its official release.
Guam agencies face hiring and contracting limits
During fiscal year 2027, agencies generally cannot fill classified or unclassified government jobs through contracts. Independent contracts remain subject to procurement law and limits on replacing work usually done by classified employees. Public defenders may hire outside attorneys when proceeding within the office is impracticable or impossible; covered contracts require filing and written justification. Beginning October 1, 2026, executive unclassified hiring is limited to listed exceptions, including specified education, health, safety, technical, legal, and federally funded jobs. Federal jobs may use matching or fully federal funding; temporary military or certified disability absence coverage must stay within personnel budgets, and hires must meet minimum job skills.
School board candidates face qualification rules
Elected Guam Board of Education candidates must be at least 25 and live in Guam for five years before taking office. They must remain Guam residents throughout their two-year terms. Nominations are due the first Monday after a primary, or the next day when that Monday is a holiday. Special-election nominations are due 60 days before the election.
Schools face federal program spending limits
Guam's Education Department generally cannot use this law's appropriations for federally funded program costs. Exceptions allow payments specifically authorized by Guam law or required before federal reimbursement. The Superintendent must report fiscal year 2027 local spending within 30 days after each quarter. Reports must identify reimbursements, unpaid reimbursements, legal authority, the certifying office, and spending dates.
Cargo seal tampering brings major penalties
Tampering with a Customs seal before official cargo release brings a fine of at least $100,000 and cargo seizure. Action directed by a Customs Inspector or Officer is exempt. Principals face a one-year license suspension for a first violation, waivable in writing after a written culpability analysis. Two violations within ten years bring a two-year suspension; more than two bring permanent revocation. Cargo can be released after payment or good-faith payment arrangements, but unpaid fines lead to forfeiture and disposal; charged parties must prove nonresponsibility by clear and convincing evidence.
Government phones and take-home vehicles limited
Government funds, including autonomous agency funds, generally cannot buy cell phones or wireless telephone service without federal or grant reimbursement. Exceptions cover specified officials, agencies, and emergency or public-service workers. Wireless internet, stationary wireless phones, and wireless internet phone service are excluded. Employees cannot take government-owned, leased, or rented vehicles home unless they are on-call emergency first responders or another law allows it.
Business insurance assessment funds environmental work
Covered commercial and industrial liability insurance premiums paid in Guam carry a 2% assessment. It applies to coverage for companies or individuals doing commercial or industrial activities in Guam. Insurers collect the assessment and deposit it into the Guam Environmental Trust Fund. The money supports environmental cleanup, emergency response, waste management, and environmental protection.
Excess revenue needs approval for refunds
Unappropriated General Fund revenue collected above appropriations requires a new legislative appropriation before it can be spent. The law suspends prior authority to use that money for tax refunds, earned income tax credits, and prior-year vendor bills. It does not impose a new taxpayer payment duty.
Primary military contractors pay five percent
Qualifying primary military buildup construction contractors pay a 5% business privilege tax on gross income from work in Guam. They must contract directly with Defense, a military department, Army Corps of Engineers, NAVFAC, or another agency acting for Defense. Subcontractors, suppliers, vendors, and consultants without that direct federal contract are not covered solely because they perform related work.
Vehicle fees help fund Guam streetlights
Starting October 1, 2027, Guam-registered vehicles face an extra $25 annual fee for streetlights and specified road, sidewalk, and bike-lane work. Later stated fees are $40 and then $36; the supplied text gives no dates for those amounts. The fee is waived for veterans certified by both federal and Guam veterans offices as 100% disabled or individually unemployable from service-connected injuries. Registered World War II, Korean War, and Vietnam War veterans also receive waivers, regardless of disability certification. Separately, the law provides about $5.22 million for FY2027 streetlight operations, including $4.19 million from the Street Light Fund and about $1.03 million from the Guam Highway Fund, paid through the Department of Administration to the Guam Power Authority.
Guam workers face transfers with protections
During fiscal year 2027, the Governor can transfer line-department and agency workers without cutting pay. Position funding follows the worker, except for transfers from a line agency to an autonomous agency. Legislative and Judicial Branch workers are excluded, and autonomous-agency workers cannot be moved to line agencies. Consent is required for workers with statutory whistleblower complaints or viable Civil Service Commission grievances alleging political-affiliation discrimination, gender discrimination, or sexual harassment. The authority also bars transfers of good-faith reporters of bad business practices, illegal activities, or inappropriate conduct by public officials.
Retired customs officers can fill gaps
Customs can temporarily rehire retired officers for critical needs caused by military activation or medically certified long-term disability. It can also fill vacancies open for six months because qualified applicants are unavailable. Jobs must stay within the personnel budget and be Customs Officer III or lower, at Step 1. Retirees may keep retirement benefits but receive no annual leave; they must meet job requirements except written exams and receive the Director’s fitness-for-duty certification. Employment ends when the regular officer returns or a fully qualified applicant becomes available.
Retired legal staff can return with limits
The Attorney General, Guam courts, Public Defender Service Corporation, and Alternate Public Defender can hire retired government attorneys for critical needs. The Attorney General can also hire retired government employees who are not attorneys. Work can be full- or part-time, must stay within personnel budgets, and cannot close vacancies to qualified applicants. Retirees may keep retirement benefits but receive no annual leave. Attorney pay cannot exceed Step 5 of the Attorney pay scale; the non-attorney provision sets no pay level or employment duration.
Retired public works staff face emergency limits
Public Works has temporary rehiring authority tied to the Governor’s COVID-19 public health emergency declaration. It covers retired department employees filling vacancies in specified engineering, construction, permitting, inspection, planning, highway, and facilities areas. Hires start at Step 1 and may keep retirement benefits but receive no annual leave. Employment and hiring authority end when the emergency declaration is lifted. The provision does not establish that the declaration is currently active.
Retired safety workers can return temporarily
Corrections, police, and fire departments can temporarily rehire their retired workers for critical vacancies caused by military activation or medically certified long-term disability. Hiring must stay within each department’s personnel budget and ends when the regular worker returns. Jobs are at Step 1, capped at Corrections Officer Supervisor I, Sergeant I, or Fire Service Specialist, respectively. Retirees may keep retirement payments but receive no annual leave. They must meet job requirements except written exams and receive fitness-for-duty certification from the department director or chief.
Retired social workers can help children
Public Health and Social Services can temporarily hire retired Government of Guam social workers for critical Child Protective Service needs. Hiring must stay within the department’s personnel budget, with pay at Step 1 or higher. Retirees may keep retirement benefits but receive no annual leave. This provision does not set an employment end date.
Retired tax staff can return temporarily
Revenue and Taxation can temporarily rehire its retired employees when a critical need arises. Eligible divisions are Taxpayer Services, Tax Enforcement, Real Property Tax, the Director’s Office, Regulatory, and Motor Vehicle. Hiring must stay within the personnel budget, with pay at Step 1 or higher. Retirees may keep retirement benefits but receive no annual leave. Employment ends when the regular worker returns, recruitment succeeds, or within a reasonable time after the related program or mandate ends.
Retired teachers can return with limits
Guam Education can temporarily rehire retired Guam teachers for critical vacancies caused by military activation or medically certified long-term disability. Teachers must be ineligible for both Medicare Parts A and B. Hiring must stay within the position budget, start at Step 1 or higher, and end when the regular teacher returns. Teachers remain in the government group health plan as retirees and may keep retirement benefits. They receive leave benefits authorized by law.
Temporary work options for Guam retirees
The Mayors Council of Guam may temporarily hire retired Guam government employees for critical staffing needs within its personnel budget. These include shortages, medically certified long-term disability, and military activation. Hires receive at least Step 1 pay and may keep retirement benefits, but receive no annual leave. The temporary job ends when the regular employee returns.
Agencies link budgets to service goals
Beginning in fiscal year 2028, agencies funded under the General Appropriations Act must use performance-based budgets. They must set goals, measures, starting data, targets, and plans to fix poor results. Fiscal year 2028 budget requests must link requested money to expected results. Agencies must identify staff needing training by October 15, 2026, and begin required training by November 30, 2027. Agencies pay training costs from their appropriations or other funds, including fiscal year 2027 funds.
Bureau members face voting payment requirements
Bureau members qualify to vote by contributing at least $100 annually, paid in full at least 90 days before voting. Members cannot combine votes through cumulative voting. Government money cannot pay membership dues or obtain voting rights. Public money used for those purposes after October 1, 1985, must be repaid to the affected government entity.
Environmental damage recoveries support conservation funds
The Guam Attorney General must seek damages from parties responsible for environmental harm to government or private property. Responsible parties face claims for the damage they caused. Recovered money, after legal costs, goes to the Guam Environmental Trust Fund for its authorized purposes.
Legal aid funding carries service limits
The Public Defender Service Corporation receives $10.098308 million from the General Fund for fiscal year 2027 operations, including staff. That appropriation includes $1.880081 million for the Alternate Public Defender and $950,411 for the Civil Law Center. Civil Law Center funding requires lifting any current service moratorium; future service limits depend on capacity and priorities. Those priorities include low-income seniors, domestic violence victims, and veterans. A separate $1.4 million General Fund appropriation funds the Private Attorney Panel for fiscal year 2027.
School leases fund upkeep with safeguards
Guam's Education Department may lease vacant classrooms, closed schools, and other controlled property to Guam government entities. The Superintendent sets rates based on condition, location, use, and operating costs. Agreements longer than five years may include rent increases every five years. All payments must support facility upkeep, utilities, security, or school operations. Before a lease materially disrupts or displaces students or staff, the department must give reasonable notice and an input opportunity.
Budget transfers allowed with reporting fines
For fiscal year 2027, the Governor can transfer up to 15% between covered General Fund executive branch budgets. The required Appropriation Allocation Report must be submitted first, and protected appropriations cannot lose funds through transfers. Later transfers between spending categories, groups, or agencies must be reported within five working days. Each missed deadline costs the budget bureau director $250, paid into the education department’s Interscholastic Sports Fund.
Funded nonprofits face spending reporting rules
Nonprofits receiving money under this law must keep accurate financial records and report to their overseeing agency and the Department of Administration. Quarterly activity and results reports are due within 20 days after each quarter. They must give advance notice before awarding equipment or service contracts costing $5,000 or more, provide audit records, and submit a certified annual-purchases inventory. Their final FY2027 spending report is due November 15, 2027. The overseeing agency must send that final report to lawmakers and post it online.
Government purchases get limits and safeguards
Guam agencies may use small-purchase rules up to $250,000; the Education Department's ceiling is $499,999. Agencies must seek at least three positive written quotes when practical and keep solicitation and response records. With fewer than three quotes, they may proceed with required attestations and records; artificial purchase splitting is banned. Specified officials must report small purchases quarterly to the legislative Speaker. Executive agencies follow designated procurement rules, with agency directors taking specified officials' roles when exempt from centralized procurement.
Government travel limited with security exceptions
Fiscal year 2027 appropriations generally cannot pay government employees' or officials' off-island travel or daily travel allowances. Exceptions cover specified federal, grant, law-enforcement, medical, court, witness, conference, security, and political-status travel. Tourism promotion must use the Tourist Attraction Fund and meet participant and Visitors Bureau Board approval requirements. Police funds may cover officers protecting the Governor, First Lady or Gentleman, or Lieutenant Governor on qualifying off-island trips. Those officials must represent Guam at meetings or functions determined critical to Guam's welfare.
Guam agencies help fund retiree benefits
Guam's government contribution rate to the Retirement Fund is 28.14% throughout FY2027. Named agencies and authorities must also remit $4,238 for each eligible retiree who retired before October 1, 1995. These supplemental-annuity payments go to the Department of Administration in two equal installments, due October 10, 2026, and April 15, 2027. The Governor's transfer authority does not apply to those remittances.
Importers gain off-port cargo inspection options
Importers can request inspection of sealed, held cargo at an approved provisional site, including the owner's premises. Customs must approve Form 30 before cargo leaves the port, after case-by-case review and subject to staff availability. Applications need contact details, a map, and assurances of adequate inspection space and secured seals. The owner or importer must supply adequate equipment and at least four handlers from the scheduled inspection time through completion.
Oversight funding requires agencies to pay
For FY2027, the Ethics Commission receives $579,479 and the Office of Public Accountability receives about $2.41 million from the General Fund. Each autonomous Guam agency or instrumentality must deposit enough money to cover its annual audit. Deposits go into a Department of Administration account on dates set by the Public Auditor. The Public Auditor manages the money and oversees the audits; audit funds held by the accountability office remain available until spent.
Unused Guam funding returns at year-end
On September 30, 2027, unspent or uncommitted FY2027 appropriations return to their source funds unless this law states otherwise. This covers the General Fund, Healthy Futures Fund, Guam Educational Facilities Fund, and Guam Highway Fund.
Unused lot returns to Guam government
The lot identified in 5 GCA § 40114.1(g) returns to the Government of Guam if left unused for authorized purposes. This return applies if the authorized use does not occur within ten years of enactment.
Government worker pay study is authorized
The Governor can spend the funds needed to hire an expert to study government job classifications and pay. The study must cover all Government of Guam positions, including Nurse and Educator Pay Plan jobs. The contract must also train government human-resources staff on compensation. This authority permits spending but sets no amount and does not itself change employee pay.
Guam can fund property valuation reviews
The Governor can spend the funds needed to hire services for real property revaluation every three years. The law sets no spending amount and changes no tax rate. It does not specify whether any owner's assessment or tax bill changes.
Hospital equipment tax credits face cap
Business privilege tax credits for Memorial Hospital medical equipment are capped at $5 million total over five years. The credits apply against unpledged business privilege taxes. The period starts when a budget law first appropriates $1 million from those taxes for this purpose. It continues in later fiscal years only while that $1 million annual appropriation is maintained. The cap does not set any taxpayer's share.
Sponsors & Cosponsors
Sponsor
Committee on Rulesby request of I Maga’hågan Guåhan
Affiliation unavailable
Cosponsors
in accordance with the Organic Act of Guam.
Affiliation unavailable
the Governor of Guam
Affiliation unavailable
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Public Law 38-136 — lapsed
8/30/2026GovernorIntroduced as Bill No. 1 (10-S)
8/4/2026legislatureTransmitted to Governor
legislature
Bill Text
Introduced
8/4/2026
Enrolled (Public Law)
Transmittal
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