The Mayors' Council of Guam (MCOG) was established through the enactment of Public Law 14-27, signed into law on May 26, 1977. The Council is comprised of the nineteen (19) Mayors and the six (6) Vice Mayors. The Council meets every first and third Wednesday of each month. The first Wednesday meetings are known as Regular Monthly Meetings.

During the Regular Monthly Meetings, issues that are considered as "Official Council Business" are discussed and deliberated. No action of the Council shall be effective unless it is adopted by a majority of the members whereby a quorum of not less than sixty percent (60%) of the membership has been established.

The third Wednesday meetings are known as Special Monthly Meetings. During the Special Monthly Meetings, the Council meets with Government, and Private Sector officials, as well as non-profit organizations that have requested for an audience with the Council. The objectives of the Council are:

• To provide a forum for collective deliberation among its members, for the purposes of arriving at constructive recommendations to improve government services relative to the needs of the community;
• To provide a medium for mutual advice and assistance among the members in the performance of their functions and duties as members of the Mayors' Council of Guam; and
• To act as the communication link between the three branches of Government, the Military Communities and other Federal Agencies when coordinating and/or transacting official business and/or in the deliberation of common issues.

Although not a line department or agency by name, the Mayors' Council of Guam is an entity of the Government of Guam under the Executive Branch of Government. With regards to the day-to-day operations or in the event of natural or man made emergency or disaster operations, collective collaboration and coordination protocols exist between the Mayors' Council of Guam and the Executive Branch. However, unlike Directors, Deputy Directors and Administrators of the Executive Branch, the Mayors and Vice Mayors of Guam do not answer to the Governor or Lt. Governor of Guam.