NEW! OPA APP
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Narrow your search through OPA's vast database of Audits, Filed Appeals, and more.
Performance Audits

> Search 2013 & prior here
Financial Audits

> Search 2013 & prior here
Procurement Appeals

Performance Audits

Financial Audits

Procurement Appeals

E.g., 06/07/2026

OPA Report No. 14-04, Department of Revenue and Taxation Hotel Occupancy Tax



The Procurement Flow Chart is in progress. Please check back shortly.​

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.