Office of Finance and Budget

The Office of Finance and Budget (OFB) is an entity created pursuant to Chapter 13, Title 2 of the Guam Code Annotated, to renew fiscal discipline through the practice of open government, cooperation between the legislative and executive branches, and the assignment of fiscal responsibility to appropriate government entities and officials, all to promote public confidence and government efficiency. The OFB is under the supervision of the Committee on Appropriations of I Liheslaturan Guåhan.

The OFB gathers information relevant to government General and Special Revenue Fund revenue projections and collections, fiscal policy, legislative appropriations, taxation, and government expenditures.