Guam

Guam

Budget Cycle
Annual

Date Budget Introduced
January
Fiscal Year Begins
October 1
 
Governor Signs Budget 
August/September

Prior Years

FY2026 (proposed)
FY2025 (enacted)
FY2024 (enacted)
FY2023 (enacted)
FY2022 (enacted)
FY2021 (enacted)

Proposed Budget - Fiscal Year 2026
On January 31, Guam Governor Lourdes A. Leon Guerrero released her proposed budget for fiscal 2026. General fund revenues for fiscal 2026 are projected at $948 million. Allocations from the general fund are projected to go to the following areas: Reserve Departments (42 percent), Protection of Life and Property (18 percent), General Government (14 percent), Public Health (12 percent), Debt Service (9 percent), Public Education (2 percent), and all others (3 percent). Special Fund revenues for fiscal 2026 are projected at $211 million. Allocations from Special Fund revenues are projected to go to the following areas: General Government (29 percent), Reserve Departments (25 percent), Public Health (21 percent), Public Education (8 percent), Protection of Life and Property (8 percent), Debt Service (4 percent), and all others (5 percent). Federal Matching Funds for fiscal 2026 are projected at $198 million. Allocations from Federal Matching Funds are projected to go to the following areas: Public Health (90 percent), Reserve Departments (6 percent), Protection of Life and Property (2 percent), and all others (2 percent). The aformentioned Reserve Departments include the Department of Education, University of Guam, and Guam Community College. Total spending from all funds for fiscal 2026 is projected at $1.36 billion. 


Proposed Budget Highlights 

The governor’s proposed budget is based off a continuing strong economy that allows the Government of Guam to provide more fiscal resources. Recommendations include the following:  

Public Education

  • Appropriates funds to the Department of Education including funds for CHamoru studies, interscholastic sports, health and physical education activities, textbooks, maintenance, and summer school.  
  • Directs funds to the University of Guam for scholarship and financial assistance programs; operation of the aquaculture and training center; and the Hydrologic Survey and Water Resource Monitoring Program administered by the Water and Environmental Research Institute of the Western Pacific.
  • Allocates funds to the University of Guam Capital Improvements Fund to pay rental payments and debt service.  
  • Provides funds to Guam Community College for the Licensed Practical Nursing and Vocational Guidance program, the Lodging Management/ProStart program, an apprenticeship program, and the Peace Officer Standards and Training Commission.

Protection of Life and Property

  • Appropriates funds to the Department of Corrections for the costs associated with the financing, design, construction, maintenance, and related expenses of the new Department of Corrections facility.
  • Directs funds to the Department of Corrections to pay the Guam Memorial Hospital Authority for providing health services to inmates.
  • Provides funding for 20 police officer trainees, 20 correction officer recruits for the Department of Corrections, 10 custom and quarantine recruits, and 20 firefighter recruits.
  • Allocates funds to the Department of Youth Affairs to carry out summer employment and training programs for youth.
  • Directs funds to the Guam Police Department for its Safe Schools Initiative.
  • Appropriates funds to the Unified Judiciary of Guam for operation of adult and juvenile drug courts, the family visitation center, and the electronic monitoring program for Guam’s pretrial and criminal offender populations.

General Government

  • Provides funds to the Department of Administration for the Residential Treatment Fund, the Government Claims Fund for payment of approved government claims, and the completion of audit reports for the Government of Guam.

Public Health

  • Appropriates funds to the Guam Behavioral Health and Wellness center for drug and alcohol detoxification, rehabilitation, and prevention services programs; inpatient services of drug and alcohol detoxification, rehabilitation, and prevention services programs; and the Youth Mental Health First Aid Program. 
  • Directs fund to the Department of Public Health and Social Services for the Medicaid program, operations of the Bureau of Social Services Administration, insurance premiums for foster children, the Child Protective Services Program, and the Division of Homelessness Assistance and Poverty Prevention.

Other

  • Continues the Gas Tax Relief Act for the entirety of fiscal 2026.
  • Allocates funds to the Supplemental Annuity Benefits Special Fund for direct payments to Government of Guam retirees who retired prior to October 1, 1995, or their survivors.
  • Directs funds to pay for the cost of Medicare premiums for eligible retirees.
  • Provides funds to pay for health, dental, and life insurance for the Government of Guam retirees.
  • Appropriates funds to provide a cost-of-living allowance in the form of a single lump sum payment of $2,500 to each retiree of the Government of Guam Retirement Fund who is retired as of September 30, 2025, or their survivors.
  • Directs funds to conduct a competitive wage act study of all government of Guam positions.