All audited government agencies are required to provide a written response to audit findings. The response represents management's plan for correcting or improving the finding situation. All responses are included in the final audit report that is distributed to senior management, the education board, and the Guam Office of Public Accountability. The Internal Audit Office (IAO) has been assigned by the Superintendent as the liaison for all audit engagements within the Guam Department of Education regardless of the source of funding. The IAO oversees the audit engagement and is tasked to monitor and report the implementation of the corrective action plans. If an audit finding identifies questioned costs, the IAO will work with the cognizant Federal agency on audit resolution. The IAO created the following database of audit findings and has included noted deficiencies in its risk assessment.

GDOE Single Audit Summary

GDOE Performance Audit Summary