October 5, 2022
The Office of Public Accountability released a memorandum to all Line Agencies, Autonomous Agencies, the Mayors' Council of Guam, the Judiciary of Guam, and I Liheslaturan Guåhan regarding 5 GCA § 5141(n), Procurement Training Compliance Report.
Procurement Training Compliance Memorandum FY22
October 4, 2022
As required by the Department of Administration’s Personnel Rules and Regulations, the following memorandum will be posted on the OPA’s website requesting the approval to amend the current class specifications for the auditor series of positions, as recommended by the Compensatio Study conducted by Leading Edge Consulting Group.
Office of Public Accountability Compensation Study
September 30, 2021
The Office of Public Accountability released a memorandum to all Line Agencies, Autonomous Agencies, the Mayors' Council of Guam, the Judiciary of Guam, and I Liheslaturan Guåhan regarding 5 GCA § 5141(n), Procurement Training Compliance Report.
Procurement Training Compliance Memorandum
June 13, 2019
The Office of Public Accountability has transmitted a letter to Honorable Sabina Perez regarding a recommendation to repeal the provision of the “warehouse under bond” or “bonded warehouse” as they concern tobacco tax under 11 GCA Article 6, 11 GCA Chapter 6, and all other laws concerning tobacco tax.
May 10, 2019
The Office of Public Accountability (OPA) has transmitted a letter to Honorable Joe San Agustin regarding a testimony requesting an amendment to 1 GCA Chapter 10 §1013 by removing the requirement that OPA serve as a member in the Guam Island Fair (Liberation Day) Committee.
February 21, 2019
In consideration of generally accepted government auditing standards (GAGAS), the Office of Public Accountability must recuse itself from serving as a member in the Guam Island Fair Committee (commonly referred to as the Liberation Day Committee) to avoid impairing independence.
Recusal from Liberation Day Committee
October 12, 2018
The Office of Public Accountability released a memorandum to all line agencies, autonomous agencies, the Mayors' Council of Guam, the Judiciary of Guam, and Guam Legislature regarding 5 GCA § 8113.1, Reporting Requirements for Boards and Commissions.
Reminder of Reporting Requirements for Boards and Commissions
July 24, 2018
The Office of Public Accountability is pleased to release amended testimony for Bills 323-34 and 237-34, Acts Making Appropriations for the Operations of the Government of Guam for Fiscal Year Ending September 30, 2019.
Amended Testimony for Bills 323-34 and 237-34
July 18, 2018
The Office of Public Accountability has transmitted a letter to Honorable Speaker Cruz regarding Bills 323-34 and 237-34, Acts Making Appropriations for the Operations of the Government of Guam for Fiscal Year Ending September 30, 2019.
Testimony Bills 323-34 and 237-34
July 12, 2018
The Office of Public Accountability transmitted a letter to All Directors, Administrators, Presidents, and Heads of Line Agencies, Public Corporations, the Mayors' Council of Guam, the Judiciary of Guam, and I Liheslaturan Guåhan regarding the Citizen-Centric Reports which shall be submitted in accordance with 1 GCA Chapter 19 §1922
Memo Re_Agency Citizen-Centric Reports (CCR) Relative to 1 GCA Chapter 19 §1922
April 3, 2018
The Office of Public Accountability is pleased to release its testimony for Bill No. 261-34 relative to increasing the real property tax rate.
Bill 261-34 Relative to Increasing the Real Property Tax Rate
January 3, 2018
December 15, 2017
The Office of Public Accountability is pleased to release its testimony for Bill No. 121-34, An Act to Amend and to Add a New Section relative to Requiring the Payment of Liquidated Damages and Payment of a Fine of $10,000....
Bill 121-34 An Act to Amend and to Add a New Section relative to Requiring
December 4, 2017
The Office of Public Accountability has transmitted a letter to Honorable Speaker Cruz is in lieu of testimony for Bill 204-34 Relative to Designating the Guam Department of Education as the Procuring Entity for the construction and/or renovation of Simon Sanchez High School.
In Lieu of Testimony for Bill 204-34
October 23, 2017
The Office of Public Accountability has transmitted a letter to Honorable Speaker Cruz regarding the Creation of Positions for the Office of Public Accountability.
July 11, 2017
The Office of Public Accountability has transmitted a letter to All Line Agencies, Autonomous Agencies, the Mayors’ Council of Guam, the Judiciary of Guam and I Liheslaturan Guahanregarding the reporting requirements for Boards and Commissions pursuant to Title 5 of the Guam Code Annotated Chapter 8 §8113.1.
July 10, 2017
The Office of Public Accountability has transmitted a letter to All Line Agencies, Autonomous Agencies, the Mayors’ Council of Guam, the Judiciary of Guam and I Liheslaturan Guahanregarding the Citizen-Centric Reports which shall be submitted in accordance with Public Law 30-127.
July 7, 2017
The Office of Public Accountability has provided a letter to Honorable Vice Speaker Therese Terlaje regarding a listing of current and planned audits. 
OPA Audits in Progress
July 7, 2017
The Office of Public Accountability has transmitted a letter to All Line Agencies, Autonomous Agencies, the Mayors’ Council of Guam, the Judiciary of Guam and I Liheslaturan Guahanregarding the periodic audit of Government of Guam Agencies’ standard operating procedures pursuant to Public Law 34-05.
May 11, 2017
The Office of Public Accountability is pleased to release its testimony for Bill No. 77-34 (COR), an act to add new Articles 7 and 8 to Chapter 6, Title 11 of the Guam Code Annotated, relative to defining the Stamp Tax on Cigarettes requiring for the proper affixing of stamps, and to authorize the Department of Revenue and Taxation to promulgate regulations necessary to establish, implement, and enforce these provisions.
Testimony for Bill No. 77-34 (COR) Cigarette Stamp Tax Law
May 3, 2017
The Office of Public Accountability is pleased to release its testimony to Bill No. 1 (1-S), an act to add §1512.4 to Article 5, Chapter 1, Title 5 of the Guam Code Annotated, relative to authorizing the issuance of General Obligation Tax and Revenue Anticipation Notes of the Government of Guam.
Bill No. 1 (1-S) Relative to Authorizing the Issuance of General Obligation Tax and Revenue Anticipation Notes of the Government of Guam
April 25, 2017
The Office of Public Accountability is pleased to release its testimony for Bill No. 73-34 (COR), an act to add §1512.4 to Article 5, Chapter 1, Title 5 of the Guam Code Annotated, relative to authorizing the issuance of Ge
neral Obligation Tax and Revenue Anticipation Notes of the Government of Guam.
Request for Cost Analysis of Current Tax Refund Costs and Costs Proposed in Bill No. 73-34 (COR)
March 28, 2017
The Office of Public Accountability is pleased to release its testimony for Bill No. 14-34 (COR), an act to add a new § 1923 to Chapter 19, Title 1 of the Guam Code Annotated, relative to allowing the periodic audit of each agency's standard operating procedures and requiring such procedures to be posted on each agency's website.
Bill 14-34 Government Efficiency Act of 2017
November 30, 2016
The Office of Public Accountability has provided a letter to Honorable Dennis G. Rodrigues Jr. to express appreciation for the passage of Bill 46-33 now P.L. 33-18.
Testimony on Bill 299-33
November 18, 2014
The Office of Public Accountability is pleased to release its testimony for the Revised Version of Substitute Bill 224-32 (COR) An Act to Amend Article 9 And Article 12, Chapter 5, Title 5 of the Guam Code Annotated relative to Clarifying Legal and Contractual Remedies in Guam Procurement Law.
September 24, 2014
Public Auditor Testimony in Support of Hybrid Plan AND Social Security
Hybrid Plan and Social Security
September 4, 2014
The Office of Public Accountability is pleased to release its testimonies for Bill 246-32 (COR) and Substitute Bill 224-32 (COR).
Bill 246-32 (COR)
Bill 224-32 (COR)
August 8, 2014
The Office of Public Accountability has released the Response to Freedom of Information Request (FOIA) dated August 7, 2014 from Vice Speaker Benjamin J.F. Cruz.
FOIA Response Letter
June 6, 2014
The Public Auditor has transmitted a letter to the Joint Guam Program Office Forward relative to the Supplemental Environmental Impact Statement.
Supplemental Environmental Impact Statement
March 18, 2014
The Office of Public Accountability has released Written Testimony from the Public Auditor supporting the passage of Bill No. 246-32 (COR) Amendments.
Written Testimony
