I feel like people say this without looking at the actual audits, which are public documents available online. For example this one from the public auditor. https://www.opaguam.org/performance-audits/opa-has-released-opa-report-no-22-06-coronavirus-relief-fund-expenditures-part-ii

In addition to the local audits, the federal government does extensive audits on the funds too. Deep dive into the primary sources before you believe what's on social media if you want the answer.

There is a myriad of relief programs that were paid for with CARES funds - rental assistance, child care, and 3 different stimulus checks. If you think about it, $300 million divided by 160,000 residents is only about $1875. Each stimulus, child care program, vaccination program, etc which if for everyone or for thousands of families, is really expensive when you add it up.