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08/23/2023OPA has released the University of Guam's FY 2022 Financial Audit
- Report No: FY 2022
- Agency: University of Guam
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File Name View/Download File File Size Financial Highlights Download 1-uog_fy_2022_hl.pdf (34.38 KB)
Download 1-uog_fy_2022_hl.pdf (34.38 KB)
Financial Statements Download 2-uog_fy_2022_fs.pdf (327.9 KB)
Download 2-uog_fy_2022_fs.pdf (327.9 KB)
Report on Compliance Download 3-uog_fy_2022_comp.pdf (269.27 KB)
Download 3-uog_fy_2022_comp.pdf (269.27 KB)
Management Letter Download 4-uog_fy_2022_ml.pdf (756.02 KB)
Download 4-uog_fy_2022_ml.pdf (756.02 KB)
Letter to Those Charged with Governance Download 5-uog_fy_2022_arc.pdf (3.35 MB)
Download 5-uog_fy_2022_arc.pdf (3.35 MB)
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08/23/2023OPA has released the Guam Community College's FY 2022 Financial Audit
- Report No: FY 2022
- Agency: Guam Community College
The Office of Public Accountability has released the Guam Community College's FY 2022 Financial Statements; Report on Compliance; Management Letter; and Letter to Those Charged with Governance. You may view and download these reports at www.opaguam.org.
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File Name View/Download File File Size Financial Highlights Download 1-gcc_fy_2022_hl.pdf (33.84 KB)
Download 1-gcc_fy_2022_hl.pdf (33.84 KB)
Financial Statements Download 2-gcc_fy_2022_fs.pdf (221.07 KB)
Download 2-gcc_fy_2022_fs.pdf (221.07 KB)
Report on Compliance Download 3-gcc_fy_2022_compliance.pdf (62.76 KB)
Download 3-gcc_fy_2022_compliance.pdf (62.76 KB)
Management Letter Download 4-gcc_fy_2022_ml.pdf (17.39 KB)
Download 4-gcc_fy_2022_ml.pdf (17.39 KB)
Letter to Those Charged with Governance Download 5-gcc_fy_2022_arc.pdf (2.13 MB)
Download 5-gcc_fy_2022_arc.pdf (2.13 MB)
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08/21/2023Guam Waterworks Authority's (GWA) FY 2022 Financial Audit
- Report No: FY 2022
- Agency: Guam Waterworks Authority
The Office of Public Accountability has released the Guam Waterworks Authority (GWA) FY 2022 Financial Statements, Report on Compliance, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download gwahighlights22.pdf (159 KB)
Download gwahighlights22.pdf (159 KB)
Financial Statements Download gwafs22.pdf (601.97 KB)
Download gwafs22.pdf (601.97 KB)
Report on Internal Control and Compliance Download gwacomp22.pdf (35.46 KB)
Download gwacomp22.pdf (35.46 KB)
Management Letter Download gwaml22.pdf (19.33 KB)
Download gwaml22.pdf (19.33 KB)
Auditor’s Communication With Those Charged With Governance Download gwagovernance22.pdf (1.33 MB)
Download gwagovernance22.pdf (1.33 MB)
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08/17/2023Guam Power Authority's (GPA) FY 2022 Financial Statements
- Report No: FY 2022
- Agency: Guam Power Authority
The Office of Public Accountability has released the Guam Power Authority (GPA) FY 2022 Financial Statements, Report on Compliance, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download gpa_fy22_highlights.pdf (432.43 KB)
Download gpa_fy22_highlights.pdf (432.43 KB)
Financial Statements Download gpa_fy2022_fs_pdf_final.pdf (182.07 KB)
Download gpa_fy2022_fs_pdf_final.pdf (182.07 KB)
Report on Internal Control and Compliance Download gpa_fy22_compliance_pdf_final.pdf (156.39 KB)
Download gpa_fy22_compliance_pdf_final.pdf (156.39 KB)
Management Letter Download gpa_fy22_ml_pdf_final.pdf (19.45 KB)
Download gpa_fy22_ml_pdf_final.pdf (19.45 KB)
Auditor’s Communication With Those Charged With Governance Download gpa_fy2022_arc_pdf_final.pdf (2.16 MB)
Download gpa_fy2022_arc_pdf_final.pdf (2.16 MB)
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06/09/2023OPA has released the Guam Educational Telecommunication Corporation (PBS Guam) FY 2022 Financial Audit
- Report No: FY 2022
- Agency: Guam Educational Telecommunications Corporation (PBS Guam)
The Office of Public Accountability has released the Guam Educational Telecommunication Corporation Fund (TAF) FY 2022 Financial Statements and Report on Compliance and Internal Controls, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download getchighlights22.pdf (78.14 KB)
Download getchighlights22.pdf (78.14 KB)
Financial Statements and Report on Compliance and Internal Controls Download getcfs22.pdf (143.61 KB)
Download getcfs22.pdf (143.61 KB)
Management Letter Download getcml22.pdf (18.9 KB)
Download getcml22.pdf (18.9 KB)
Letter to Those Charged with Governance Download getcarc22.pdf (1.55 MB)
Download getcarc22.pdf (1.55 MB)
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06/06/2023OPA has released the Guam Tourist Attraction Fund (TAF) FY 2022 Financial Statements
- Report No: FY 2022
- Agency: Tourist Attraction Fund
The Office of Public Accountability has released the Guam Tourist Attraction Fund (TAF) FY 2022 Financial Statements and Report on Compliance and Internal Controls, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download 1-taf_fy2022_final_hl.pdf (398.16 KB)
Download 1-taf_fy2022_final_hl.pdf (398.16 KB)
Financial Statements and Report on Compliance and Internal Controls Download 2-taf_fy2022_final_fs.pdf (97.89 KB)
Download 2-taf_fy2022_final_fs.pdf (97.89 KB)
Management Letter Download 3-taf_fy2022_final_ml.pdf (20.7 KB)
Download 3-taf_fy2022_final_ml.pdf (20.7 KB)
Letter to Those Charged with Governance Download 4-taf_fy2022_final_arc.pdf (1.12 MB)
Download 4-taf_fy2022_final_arc.pdf (1.12 MB)
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05/31/2023OPA has released DCANAF FY 2022 Financial Audit Reports
- Report No: FY 2022
- Agency: Department of Chamorro Affairs
The Office of Public Accountability has released the Department of Chamorro Affairs' Non-Appropriated Funds Fiscal Year 2022 Financial Statements, Report on Internal Controls and Compliance, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download dcanaf_2022_fh.pdf (585.89 KB)
Download dcanaf_2022_fh.pdf (585.89 KB)
Financial Statements and Report on Internal Controls and Compliance Download dcanaf_2022-2021_fs_and_comp.pdf (79.42 KB)
Download dcanaf_2022-2021_fs_and_comp.pdf (79.42 KB)
Management Letter Download dcanaf_2022_ml.pdf (18.41 KB)
Download dcanaf_2022_ml.pdf (18.41 KB)
Letter to Those Charged with Governance Download dcanaf_2022_arc.pdf (1.44 MB)
Download dcanaf_2022_arc.pdf (1.44 MB)
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05/03/2023OPA has released GACS FY 2022 Financial Statements Audit Report
- Report No: FY 2022
- Agency: Guahan Academy Charter School
The Office of Public Accountability has released the Guahan Academy Charter School (GACS) FY 2022 Financial Statements, Management Letter, Report on Internal Control and Compliance, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download gacs_fy22_hl_final.pdf (393.74 KB)
Download gacs_fy22_hl_final.pdf (393.74 KB)
Financial Statements and Report on Internal Control and Compliance Download gacs_fy22_fs_pdf_final.pdf (382.79 KB)
Download gacs_fy22_fs_pdf_final.pdf (382.79 KB)
Management Letter Download gacs_2022_ml.pdf (17.32 KB)
Download gacs_2022_ml.pdf (17.32 KB)
Letter to Those Charged with Governance Download gacs_2022_arc.pdf (1.23 MB)
Download gacs_2022_arc.pdf (1.23 MB)
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04/26/2023OPA has released the Government of Guam Solid Waste Funds' (GGSWF) FY 2022 Financial Statements
- Report No: FY 2022
- Agency: Guam Solid Waste Authority
The Office of Public Accountability has released the Government of Guam Solid Waste Funds' (GGSWF) FY 2022 Financial Statements and Report on Compliance and Internal Controls and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size GGSWF FY 2022 Financial Highlights Download ggswf_fy_2022_financial_highlights.pdf (510.29 KB)
Download ggswf_fy_2022_financial_highlights.pdf (510.29 KB)
Financial Statements and Report on Compliance and Internal Controls Download 2-government_of_guam_solid_wastefunds_fy2022_fs.pdf (113.27 KB)
Auditor's Communication with Those Charged with Governance Download 3-government_of_guam_-_solid_waste_fund_2022_arc.pdf (1.27 MB)
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04/11/2023OPA has released SiFA FY 2022 Financial Statements Audit Report
- Report No: FY 2022
- Agency: SiFA Learning Academy Charter School
The Office of Public Accountability has released the Science is Fun and Awesome Learning Academy Charter School (SiFA) FY 2022 Financial Statements and Report on Compliance and Internal Controls, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download sifa_fy22_financial_highlights_final.pdf (218.12 KB)
Financial Statements and Report on Compliance and Internal Controls Download sifa_fy22_fs_pdf_final.pdf (177.56 KB)
Download sifa_fy22_fs_pdf_final.pdf (177.56 KB)
Letter to Those Charged with Governance Download sifa_fy22_arc_pdf_final.pdf (2.22 MB)
Download sifa_fy22_arc_pdf_final.pdf (2.22 MB)
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03/30/2023OPA has released iLACS FY 2022 Financial Statements Audit Report
- Report No: FY 2022
- Agency: iLearn Academy Charter School
The Office of Public Accountability has released the iLearn Academy Charter School (iLACS) FY 2022 Financial Statements and Report on Compliance and Internal Controls, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download ilacs_fy_2022_highlights_final.pdf (217.88 KB)
Download ilacs_fy_2022_highlights_final.pdf (217.88 KB)
Financial Statements and Report on Compliance and Internal Controls Download ilacs_fy2022_fs_pdf_final.pdf (1.6 MB)
Management Letter Download ilacs_ml_2022.pdf (19.44 KB)
Download ilacs_ml_2022.pdf (19.44 KB)
Letter to Those Charged with Governance Download ilacs_fy2022_arc_final.pdf (2.15 MB)
Download ilacs_fy2022_arc_final.pdf (2.15 MB)
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12/29/2022OPA has released the Guam Educational Telecommunications Corporations FY 2021 Uniform Guidance and Management Letter
- Report No: FY 2021
- Agency: Guam Educational Telecommunications Corporation (PBS Guam)
The Office of Public Accountability has released the Guam Educational Telecommunications Corporation’s (PBS Guam) Fiscal Year 2021 Report on Internal Control Over Compliance and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance and Management Letter.
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File Name View/Download File File Size Financial Highlights (Uniform Guidance) Download pbsguam2021_uniform_guidance_highlights.pdf (221.02 KB)
Report on Internal Control Over Compliance and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Download getc_pbs_2021_ug_audit_report_.pdf (113.94 KB)
Download getc_pbs_2021_ug_audit_report_.pdf (113.94 KB)
Management Letter Download getc_2021_ml.pdf (16.6 KB)
Download getc_2021_ml.pdf (16.6 KB)
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11/07/2022OPA has released the Guam Preservation Trust FY 2022 Financial Statements
- Report No: FY 2022
- Agency: Guam Preservation Trust
The Office of Public has released the Guam Preservation Trust Fiscal Year 2022 Financial Statements, Report on Compliance and Internal Control, Management Letter, and Communication with Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download gpt_fy2022_financial_highlights.pdf (105.68 KB)
Download gpt_fy2022_financial_highlights.pdf (105.68 KB)
Financial Statements and Report on Compliance and Internal Controls Download 2_gpt_fy2022_fs.pdf (143.58 KB)
Download 2_gpt_fy2022_fs.pdf (143.58 KB)
Management Letter Download 3_gpt_2022_ml.pdf (17.67 KB)
Download 3_gpt_2022_ml.pdf (17.67 KB)
Auditor's Communication with Those Charged with Governance Download 4_gpt_2022_arc.pdf (1.8 MB)
Download 4_gpt_2022_arc.pdf (1.8 MB)
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07/20/2022OPA has released the Government of Guam (GovGuam) FY 2021 Single Audit Reports
- Report No: FY 2021
- Agency: Government of Guam
The Office of Public Accountability has released the Government of Guam (GovGuam) FY 2021 Single Audit Reports, Management Letter, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Compliance Highlights Download 1-_fy_2021_ggw_compliance_hl_final1.pdf (159.46 KB)
Download 1-_fy_2021_ggw_compliance_hl_final1.pdf (159.46 KB)
Single Audit Reports Download 2_-_ggsa21_final_jul_18_2022.pdf (794.48 KB)
Download 2_-_ggsa21_final_jul_18_2022.pdf (794.48 KB)
Management Letter Download 3_-_govguam_mlc21_v3_final_jul_18_2022.pdf (40.71 KB)
Letter to Those Charged with Governance Download 4_-_govguam_sas21final_jul_18_2022.pdf (1.29 MB)
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07/19/2022OPA has released the Government of Guam (GovGuam) FY 2021 Financial Statements.
- Report No: FY 2021
- Agency: Government of Guam
The Office of Public Accountability has released the Government of Guam (GovGuam) FY 2021 Financial Statements.
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File Name View/Download File File Size Financial Highlights Download 1_-_ggw_fy_2021_hl_final.pdf (114.97 KB)
Download 1_-_ggw_fy_2021_hl_final.pdf (114.97 KB)
Financial Statements Download 2_-_govguam_fs21_final_jul_18_2022.pdf (1.22 MB)
Deloitte Letter to OPA Download 3_-_deloitte_letter_to_opa.pdf (30.38 KB)
Download 3_-_deloitte_letter_to_opa.pdf (30.38 KB)
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07/07/2022OPA has released the Tourist Attraction Fund (TAF) FY 2021 Financial Statements
- Report No: FY 2021
- Agency: Tourist Attraction Fund
The Office of Public Accountability has released the Tourist Attraction Fund (TAF) FY 2021 Financial Statements and Report on Compliance and Internal Controls, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download 1_-_taf_fy21hl.pdf (402.07 KB)
Download 1_-_taf_fy21hl.pdf (402.07 KB)
Financial Statements and Report on Compliance and Internal Controls Download 2_-_gtaf_fy2021_fs.pdf (109.84 KB)
Download 2_-_gtaf_fy2021_fs.pdf (109.84 KB)
Management Letter Download 3_-_gtaf_fy21_ml.pdf (17.6 KB)
Download 3_-_gtaf_fy21_ml.pdf (17.6 KB)
Letter to Those Charged with Governance Download 4_-_gtaf_fy2021_arc.pdf (1.7 MB)
Download 4_-_gtaf_fy2021_arc.pdf (1.7 MB)
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07/07/2022OPA has released the Guam Highway Fund's (GHF) FY 2021 Financial Statements
- Report No: FY 2021
- Agency: Guam Highway Fund
The Office of Public Accountability has released the Guam Highway Fund's (GHF) FY 2021 Financial Statements and Report on Compliance and Internal Controls, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights Download 1_-_ghf_fy21hl.pdf (404.48 KB)
Download 1_-_ghf_fy21hl.pdf (404.48 KB)
Financial Statements and Report on Compliance and Internal Controls Download 2_-_ghf_fy2021_fs.pdf (85.67 KB)
Download 2_-_ghf_fy2021_fs.pdf (85.67 KB)
Management Letter Download 3_-_ghf_fy21_ml.pdf (17.91 KB)
Download 3_-_ghf_fy21_ml.pdf (17.91 KB)
Letter to Those Charged with Governance Download 4_-_ghf_fy2021_arc.pdf (1.64 MB)
Download 4_-_ghf_fy2021_arc.pdf (1.64 MB)
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05/13/2022OPA has released the Guam Department of Education (GDOE) FY 2021 Financial Audit
- Report No: FY 2021
- Agency: Guam Department of Education
The Office of Public Accountability has released the Guam Department of Education (GDOE) FY 2021 Financial Statements, Single Audit Reports, Management Letter, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download gdoehighlights21.pdf (270.89 KB)
Download gdoehighlights21.pdf (270.89 KB)
Financial Statements Download gdoefs21.pdf (943.3 KB)
Download gdoefs21.pdf (943.3 KB)
Single Audit Reports Download gdoecomp21.pdf (976.26 KB)
Download gdoecomp21.pdf (976.26 KB)
Management Letter Download gdoeml21.pdf (39.61 KB)
Download gdoeml21.pdf (39.61 KB)
Letter to Those Charged with Governance Download gdoesas21.pdf (463.61 KB)
Download gdoesas21.pdf (463.61 KB)
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05/11/2022OPA has released the Guam Housing and Urban Renewal Authority (GHURA) FY 2021 Financial Audit
- Report No: FY 2021
- Agency: Guam Housing and Urban Renewal Authority
The Office of Public Accountability has released the Guam Housing and Urban Renewal Authority (GHURA) FY 2021 Financial Statements, Report on Compliance and Internal Controls, Management Letter, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download ghurahighlights21.pdf (255.72 KB)
Download ghurahighlights21.pdf (255.72 KB)
Financial Statements Download ghurafs21.pdf (1.03 MB)
Download ghurafs21.pdf (1.03 MB)
Report on Compliance and Internal Controls Download ghuracomp21.pdf (494.45 KB)
Download ghuracomp21.pdf (494.45 KB)
Management Letter Download ghuraml21.pdf (184.25 KB)
Download ghuraml21.pdf (184.25 KB)
Letter to Those Charged with Governance Download ghurasas21.pdf (559.89 KB)
Download ghurasas21.pdf (559.89 KB)
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04/28/2022OPA has released the Government of Guam 457 Deferred Compensation Plan CY 2021 Financial Statements
- Report No: CY 2021
- Agency: Government of Guam Retirement Fund
The Office of Public Accountability has released the Government of Guam 457 Deferred Compensation Plan CY 2021 Financial Statements and Report on Compliance and Internal Controls; Management Letter; and Auditor’s Communication with Those Charged with Governance.
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File Name View/Download File File Size GGRF 457 Plan CY 2021 Financial Highlights Download ggrf_457_plan_cy_2021_financial_highlights.pdf (136.25 KB)
Financial Statements and Report on Compliance and Internal Controls Download 2021_457_plan_audit_-_w_opinion_and_compliance_report_.pdf (940.19 KB)
Management Letter Download 2021_457_plan_audit_-_management_letter.pdf (637.3 KB)
Auditor’s Communication with Those Charged with Governance Download 2021_457_plan_audit_-_governance_letter.pdf (848.92 KB)