The Guam Legislature and the Office of the Governor issued dueling statements Tuesday over whether lawmakers over-appropriated government funds, with legislators questioning the authenticity of an Adelup press release and the administration insisting the same General Fund dollars were effectively spent twice. The exchange centers on the availability of prior-year funds and the use of perceived surpluses to support new appropriations.
In its statement, the Sen. Chris Duenas said claims that unspent agency funds were reappropriated are inaccurate, emphasizing that excess revenue appropriations are based only on actual revenues collected above projections, not on unspent balances. Lawmakers said excess revenue measures in fiscal years 2024 and 2025 relied on Consolidated Revenue and Expenditure Reports generated by the Bureau of Budget and Management Research and were supported by legally required fiscal notes. The Legislature also pointed to rising budget projections in FY 2025, FY 2026 and the proposed FY 2027 budget as evidence that revenues have consistently exceeded estimates, calling it unlikely the governor’s office would suddenly repudiate its own fiscal data. Legislators suggested the Adelup release may have resulted from a cybersecurity breach or unauthorized action and urged the administration to release audited financial statements.
The Office of the Governor, however, said a review by the Department of Administration and BBMR found no General Fund balance from FY 2024 was available to carry forward into FY 2025, making rollover of prior-year appropriations impossible. According to Adelup, BBMR advised agencies that as of Dec. 3, 2025, the estimated General Fund balance stood at negative $13.98 million. The administration said when the Legislature appropriates what appears to be surplus funds and agencies later attempt to spend the original lapsed appropriations, the government is effectively obligating the same dollar twice, leading to deficits.
Adelup stressed that the governor is legally prohibited from implementing a budget that results in deficit spending and must restrict allotments when balances are unavailable. While acknowledging the General Fund position can change if revenues exceed projections, the administration said appropriations must align with verified, available funds. The dispute underscores ongoing tensions between the legislative and executive branches over fiscal transparency, budget execution and how Guam accounts for surplus revenues.