Management Internal Controls (MIC)​ - is required by GDOE's Comprehensive Corrective Actions Plan (CCAP), Guam Education Board Policy (GEB) 702, and Guam Department of Education (GDOE) Standard Operating Procedures 1600-002.
​The Chief Internal Auditor is responsible for providing training for implementing the MIC program; and assisting Administrators/Managers in developing, implementing, and testing internal controls. The Chief Auditor will also assist with the development of measurable performance standards. 

Non-Appropriated Funds (NAF) - is required by Public Law (PL) 26-26 and GEB Policy 715.
​The school treasurer shall prepare a monthly financial statement for each fund subject to review and approval of the Money Committee. It shall show the previous balance, income and expenses for the month and the current balance. Copies of this statement shall be given to the DOE Internal Audit Staff, the principal, the club or activity sponsor and the club or activity treasurer, and the school Activities fun coordinator. 
At the close of each fiscal year, the school principal shall prepare a financial statement covering all school activities and funds including change funds. It shall show the title of all funds, starting and ending balances for the fiscal year, income and expenses for the year, and a statement of bank account names and numbers. This report shall be transmitted to the DOE Internal Audit staff no later than July 15 of each year. Each school activities fund shall be audited as often as required at least annually by the DOE Internal Audit Staff. 

Guam Academy Charter Schools Charter Schools Invoice Validation - is required by PL 34-116. 
The Guahan Academy Charter School shall submit a monthly invoice to the Guam Department of Administration (DOA). Upon receipt of said invoice, DOA shall remit it to the GDOE. Upon receipt of remitted invoice the GDOE shall verify the invoice for accuracy and report its findings within ten (10) days of receipt of said invoice to DOA prior to the release of funds. If the GDOE fails to report its findings, the invoiced amount received by DOA shall be automatically transmitted to the Guahan Academy Charter School.

Reconsideration Evaluation Plan (REP) Documentation of Completion Validation - is required by the U.S. Department of Education's Federal Fiscal Year 2018 Amended Specific Conditions.​
The amended conditions require IAO to review GDOE’s documentation of completion and validating its sufficiency. Additionally, IAO must submit its own documentation of completion as required by the REP.