The Committee on Finance and Government Operations will adopt a performance-based budgeting system for Fiscal Year 2027, according to a letter from Committee Chair Sen. Chris M. Dueñas sent Monday to senior officials in the administration. The change aims to tie government appropriations to measurable outcomes and agency performance.
In the letter addressed to Chief of Staff Jon Junior Calvo, Department of Administration Director Edward Birn, and Bureau of Budget and Management Research Director Lester Carlson, Dueñas directed the two fiscal agencies to begin integrating the performance-based framework into their upcoming budget guidance and narratives. “The days of static budgeting must give way to a model that measures outcomes, evaluates results, and holds agencies accountable for performance,” he wrote.
Dueñas cited persistent noncompliance with existing reporting laws under Title 1, Guam Code Annotated §1922(a), which requires agencies to submit Citizen-Centric Reports promoting transparency and accountability. He referenced findings from the Public Auditor’s October 2024 audit, which found many agencies failed to comply in Fiscal Years 2021 and 2022 — a problem Dueñas said has worsened in recent years. “Laws without enforcement are meaningless,” he stated. “Continued disregard for reporting requirements erodes public trust and undermines fiscal accountability.”
The senator said the Legislature will ensure that every appropriation is tied to performance and that all agencies demonstrate efficiency and effectiveness in the use of taxpayer funds. Calling performance-based budgeting “good governance and precisely what the people of Guam deserve,” Dueñas said the committee and the Office of Finance and Budget stand ready to work with the administration to implement the reform ahead of the next budget cycle.

