GDOE's Superintendent and IAO encourages government employees and the public to report any suspicion of fraud, waste, and abuse within GDOE by filling out the online form below or contacting IAO via telephone, e-mail or regular mail. 

Financial fraud consists of ways by which GDOE employees or vendors use their employment status or vendor relationship to take funds for themselves or others at the expense of GDOE. Financial waste or abuse of financial resources includes ways by which GDOE employees or vendors improperly, carelessly, or excessively spend, consume, mismanage, or misuse GDOE resources. Waste would also include unnecessary spending as a result of inefficient or ineffective practices. 

Title 4 of the Guam Code Annotated, Chapter 4, Section 4501 states that the Guam Legislature encourages Government of Guam employees to disclose information on actions of agencies that are not in the public interest. Section 4503 states that no appointing authority or supervisor shall initiate or administer any disciplinary action against an employee on account of the employee's disclosure of information.

Section 806 of the Sarbanes Oxley Act provides additional protection to employees of public companies who report information about actual or potential fraud involving their employer. Section 1107 of the act makes it a crime for a person to knowingly retaliate against a whistleblower for disclosing truthful information to a law enforcement officer regarding an alleged federal offense.