Unauthorized overtime at Guam Homeland Security/Office of Civil Defense. 

The Guam Office of Public Accountability released part two of an audit conducted on the agency. 

The OPA's investigative audit focused on overtime costs from fiscal years  2018 to 2023. 

Auditors questioned $2.8 million in overtime costs that were non-compliant with local and federal laws, the Department of Administration’s personnel rules and regulations, and the Bureau of Budget Management & Research standard operating procedures. 

Auditors finding overtime work was not properly authorized by Guam Homeland officials and overtime plans were missing and untimely approved.

Additionally, the audit shows overtime work resulted in grant over-expenditures and audit deficiencies.

The agency also did not have standard operating procedures and allowed one employee to have authority, custody, and accounting of federal grant expenditures, which heightened the risk of fraud occurring. 

Public Auditor BJ Cruz says his office will forward the results to the Office of the Attorney General for further review.

The Executive Summary can be viewed below.