NEW! OPA APP
  • OPA
    OPA Report No 17-09
    Department of Public Works ​Village Streets Management Strategy

     

    Department of Public Works Division of Highways did not have an effective asset management strategy to protect and prolong the life of village streets and ensure taxpayer dollars were utilized in the most cost effective manner for roads most in need of repair.
  • OPA
    OPA Report No. 18-01
    Guam Regional Transit Authority Procurement and Billing of Public Transit Services

     

    GRTA’s lack of a formal contract and diligent review and monitoring of invoices resulted in $23,246 in overbilling and $567,710 in unauthorized charges.
  • OPA
    OPA Report No. 18-02
    Guam Football Association Soccer Stadium Contributions

     

    The Government of Guam contributed $1.0M in tax credit, $1.4M cash appropriations, and lease of GovGuam lands for $1 per year to the Guam Football Association.
  • OPA
    OPA Report No. 18-03
    Department of Revenue and Taxation Real Property Tax Assessments and Exemptions

     

    The Government of Guam had unrealized property tax revenues of $40.2M from revenue leakages of $18.8M and foregone revenues of $21.3M.
  • OPA
    OPA Report No. 18-04
    Department of Revenue and Taxation Tobacco Tax

     

    Only 1% of imported tobacco was taxed and collected upfront, while 99% was released to private warehouses without immediate assessment and collection.
  • OPA
    OPA Report No 17-06
    12th Festival of Pacific Arts (FESTPAC) Follow-Up Audit

     

    While Guam successfully hosted the 12th FESTPAC, several deficiencies were found in the handling of the FESTPAC funds.
  • OPA
    OPA Report No 17-07
    OPA Report No. 17-07, Government of Guam Submission of Citizen Centric Reports for FY 2016 & FY 2015 Compliance Audit

     

    At least 89% of 57 government entities issued an annual Citizen Centric Report for fiscal years 2016 and 2015.
  • OPA
    OPA Report No 17-08
    Department of Revenue & Taxation Gross Receipts Tax Exemptions

     

    For FY 2014 through FY 2016, allowable GRT exemptions totaled $5.3B reducing GRT revenues by $210.7M.
  • OPA
    OPA Report No 17-09
    Department of Public Works ​Village Streets Management Strategy

     

    Department of Public Works Division of Highways did not have an effective asset management strategy to protect and prolong the life of village streets and ensure taxpayer dollars were utilized in the most cost effective manner for roads most in need of repair.
  • OPA
    OPA Report No. 18-01
    Guam Regional Transit Authority Procurement and Billing of Public Transit Services

     

    GRTA’s lack of a formal contract and diligent review and monitoring of invoices resulted in $23,246 in overbilling and $567,710 in unauthorized charges.
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play-store

The OPA Mobile App is now available!

  • app-store
  • play-store

Accountability at your fingertips...

The official OPAApp is a mobile app designed to instantly put valuable information and releases from OPA in the palm of your hands. The OPAApp gives you direct access to released audits, financial reports, GovGuam Citizen-Centric Reports, procurement appeals information, and other announcements from OPA. The OPA App is another great digital tool powered by the Office of Public Accountability to provide useful information in the most transparent manner possible. Imagine an entire storage facility filled with OPA's archives...now available on your mobile device, at your fingertips.

 
View App Highlights

Hafa Adai & Welcome!

Guam Time: 9:35 PM, Saturday, 04.05.2025
> View All > What's this?

Current Happenings

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About the Current Happenings section...

In this section, labeled "Current Happenings", you can find a quick snippet of all that is Happening at the Office of Public Accountability (OPA) within the past month or so. Here, you can view information on releases which include Performance and Financial Audits, Reports, information on Procurement Appeals, and more. You can also view the complete list of happenings in the Happenings page, or in each release's respective page. For instance, Performance Audits can be found in their very own page. 

Office Of Public Accountability

Recent Announcements


  • Date: March 26, 2025

    Request for Proposal

    OPA-RFP-25-002 - Request for Proposal for Healthy Futures Fund Independent Financial Audit Services.
    View Details

  • Date: March 26, 2025

    Request for Proposal

    The OPA is soliciting proposals from a U.S. Certified Public Accountant firm for a financial audit of the Tourist Attraction Fund (TAF) for FYs 2023, 2024, and 2025
    View Details
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> View All Announcements
Office Of Public Accountability

Hearing Schedules

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April 2025
 


ex: OPA-PA-14-012
> Enlarge Calendar
Office Of Public Accountability

Hotline


Help make a difference in our
government, call the OPA Hotline

(671) 47AUDIT
(​671.472.8348)

or submit a Hotline Form
 
> Learn More
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Greetings from the Public Auditor of Guam

Office Of Public AccountabilityHafa Adai and welcome to The Office of Public Accountability's Home Page. The people of Guam and the Government of Guam rely on this Office to serve as their guardian to ensure the effective and efficient administration and management of public funds and programs. This office will endeavor to provide independent, nonpartisan, accurate and timely assessments of the Government of Guam's financial and operating activities in accordance with generally accepted government auditing standards.

Our web site also offers links to other areas of the Government of Guam so that you may have access to other government resources and information. I hope you find the results of our efforts useful and informative.



 

Office Of Public Accountability

OPA Mobile App

  • app-store
  • play-store
 

Highlights…

  • The is an official App from the Office of Public Accountability.
  • The App is FREE.
  • There are no Ads or third party content in the App.
  • The App works across iOS and Android devices. It is available for download directly from the Apple App Store, Google Play, or the OPA website: www.opaguam.org .
  • The App not only works on mobile smartphones, but also works on iOS and Android tablets. This provides greater mobility of information.
  • The App is “light”, which means, once installed and opened, the App provides you with access to thousands of official documents, without using up much of your devices data or storage space. Note, the App requires WiFi or Data (internet connectivity) to operate.
  • The search functionality and numerous filters in the App makes it easy to search the vast library of documents, reports, and more which OPA has released over many years. Content across the App is well organized and easy to find.
  • The App makes these key items available with a few taps for the entire Government of Guam: Performance Audits, Financial Audits, Citizen-Centric Reports, Boards and Commissions Meetings Records, and Procurement Appeals status.
  • The App includes a “hotline” allowing citizens to report concerns or inappropriate activity in the Government.
  • Those who install the App would be able to receive Push Notification Messages from OPA, such as each time an audit is released. OPA will only send important messages occasionally.

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