The Guam False Claims and Whistleblower Act broadly covers fraud on Guamanian government programs. The Act also rewards whistleblowers who report tax fraud. The Act has a ten-year statute of limitations.

A successful whistleblower can receive between 15% and 25% of the recovered proceeds in cases where the government intervenes, and between 25% and 30% if the state declines to intervene. A tax-fraud whistleblower can receive 15% to 30% of recuperated funds where the Director of Revenue and Taxation intervenes, and not less than 30% if the department declines to intervene. The law also protects those who suffer employment retaliation for blowing the whistle.