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Guam’s Management of Homeland Security Grant Program Awards for Fiscal Years 2009 Through 2011 (

Executive Summary

The audit was conducted in accordance with applicable Government Auditing Standards, 2011 revision. The audit was a performance audit, as defined by Chapter 2 of the Standards, and included a review and report on program activities with a compliance element. Although the audit report comments on costs claimed by Territory, we did not perform a financial audit, the purpose of which would be to render an opinion on the Territory’s financial statements, or the funds claimed in the Financial Status Reports submitted to the Department of Homeland Security.

Report Number
OIG-14-06
Issue Date
Document File
DHS Agency
Oversight Area
Fiscal Year
2014