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04/22/2022OPA has released the Port Authority of Guam's FY 2021 Financial Audit
- Report No: FY 2021
- Agency: Port Authority of Guam
The Office of Public Accountability has released the Port Authority of Guam's FY 2021 Financial Statements, Report on Compliance, Management Letter, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download 1_-_pag_fy_2021_financial_highlights_final.pdf (96.54 KB)
Financial Statements Download 2_-_pag_fy_21_financial_statements.pdf (542.79 KB)
Download 2_-_pag_fy_21_financial_statements.pdf (542.79 KB)
Report on Compliance Download 3_-_pag_fy_21_compliance_report.pdf (171.33 KB)
Download 3_-_pag_fy_21_compliance_report.pdf (171.33 KB)
Management Letter Download 4_-_pag_fy_21_management_letter.pdf (39.19 KB)
Download 4_-_pag_fy_21_management_letter.pdf (39.19 KB)
Letter to Those Charged with Governance Download 5_-_pag_fy_21_letter_to_those_charged_with_governance.pdf (1.84 MB)
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04/20/2022OPA has released Government of Guam Solid Waste Funds (GSWF) FY 2021 Financial Statements Audit Report
- Report No: FY 2021
- Agency: Guam Solid Waste Authority
The Office of Public Accountability has released the Government of Guam Solid Waste Funds' (GSWF) FY 2021 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 gswa_fy_2021_financial_highlights_final.pdf (403.67 KB)
Financial Statements and Report on Compliance and Internal Controls Download swof_fs21_final_apr_18_2022.pdf (365.03 KB)
Download swof_fs21_final_apr_18_2022.pdf (365.03 KB)
Letter to Those Charged with Governance Download swof_sas21_final_apr_18_2022.pdf (1.8 MB)
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04/14/2022OPA has released Guam Memorial Hospital Authority's (GMHA) FY 2021 Financial Statements Audit Report
- Report No: FY 2021
- Agency: Guam Memorial Hospital Authority
The Office of Public Accountability has released the Guam Memorial Hospital Authority's (GMHA) FY 2021 Financial Statements, 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 gmha_-_fy_2021_financial_highlights_final.pdf (88.14 KB)
Financial Statements Download gmha_fs21_final_apr_13_2022.pdf (761.02 KB)
Download gmha_fs21_final_apr_13_2022.pdf (761.02 KB)
Report on Compliance and Internal Controls Download gmha_comp21_final_apr_13_2022.pdf (214.93 KB)
Download gmha_comp21_final_apr_13_2022.pdf (214.93 KB)
Management Letter Download gmha_ml21_final_apr_13_2022.pdf (39.96 KB)
Download gmha_ml21_final_apr_13_2022.pdf (39.96 KB)
Letter to Those Charged with Governance Download gmha_sas21_final_apr_13_2022.pdf (540.61 KB)
Download gmha_sas21_final_apr_13_2022.pdf (540.61 KB)
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04/11/2022OPA has released the Chamorro Land Trust Commission's FY 2021 Financial Audit
- Report No: FY 2021
- Agency: Chamorro Land Trust Commission
The Office of Public Accountability has released the Chamorro Land Trust Commission's FY 2021 Financial Statements, Report on Compliance, Management Letter, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download 1_-_cltc_fh21.pdf (300.11 KB)
Download 1_-_cltc_fh21.pdf (300.11 KB)
Financial Statements and Report on Compliance and Internal Control Download 2_-_cltc_fs21.pdf (576.01 KB)
Download 2_-_cltc_fs21.pdf (576.01 KB)
Management Letter Download 4_-_cltc_mlc21.pdf (183.72 KB)
Download 4_-_cltc_mlc21.pdf (183.72 KB)
Letter to Those Charged with Governance Download 3_-_cltc_sas21.pdf (1.16 MB)
Download 3_-_cltc_sas21.pdf (1.16 MB)
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04/08/2022OPA has released the University of Guam's FY 2021 Financial Audit
- Report No: FY 2021
- Agency: University of Guam
The Office of Public Accountability has released the University of Guam's FY 2021 Financial Statements, Report on Compliance, 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-uog_fy_2021_final_hl.pdf (73.97 KB)
Download 1-uog_fy_2021_final_hl.pdf (73.97 KB)
Financial Statements Download 2-uog_fy_2021_fs.pdf (815.83 KB)
Download 2-uog_fy_2021_fs.pdf (815.83 KB)
Report on Compliance Download 3-uog_fy_2021_comp.pdf (768.02 KB)
Download 3-uog_fy_2021_comp.pdf (768.02 KB)
Letter to Those Charged with Governance Download 4-uog_fy_2021_sas.pdf (978.42 KB)
Download 4-uog_fy_2021_sas.pdf (978.42 KB)
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04/08/2022OPA has released Guahan Academy Charter School (GACS) FY 2021 Financial Statements Audit Report
- Report No: FY 2021
- Agency: Guahan Academy Charter School
The Office of Public Accountability has released the Guahan Academy Charter School (GACS) FY 2021 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 gacs_fy_2021_financial_hl_final.pdf (50.61 KB)
Download gacs_fy_2021_financial_hl_final.pdf (50.61 KB)
Financial Statements and Report on Compliance and Internal Controls Download gacs_fs20_and_21_final.pdf (571.29 KB)
Download gacs_fs20_and_21_final.pdf (571.29 KB)
Letter to Those Charged with Governance Download gacs_sas_20_and_21_final.pdf (388.63 KB)
Download gacs_sas_20_and_21_final.pdf (388.63 KB)
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04/07/2022OPA has released the Guam Visitors Bureau's (GVB) FY 2021 Financial Statements
- Report No: FY 2021
- Agency: Guam Visitor's Bureau
The Office of Public Accountability has released the Guam Visitors Bureau's (GVB) 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 gvb_fy2021_financial_highlights_final.pdf (102.55 KB)
Financial Statements and Report on Compliance and Internal Controls Download gvb_fs21_final_apr_6_2022.pdf (1021.45 KB)
Download gvb_fs21_final_apr_6_2022.pdf (1021.45 KB)
Management Letter Download gvb_mlc21_final_apr_6_2022.pdf (176.94 KB)
Download gvb_mlc21_final_apr_6_2022.pdf (176.94 KB)
Letter to Those Charged with Governance Download gvb_sas21_final_apr_6_2022.pdf (550.05 KB)
Download gvb_sas21_final_apr_6_2022.pdf (550.05 KB)
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04/07/2022OPA has released Guam Economic Development Authority's (GEDA) FY 2021 Financial Statements Audit Report
- Report No: FY 2021
- Agency: Guam Economic Development Authority
The Office of Public Accountability has released the Guam Economic Development Authority's (GEDA) 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 geda_2021_financial_hl_final.pdf (435.35 KB)
Download geda_2021_financial_hl_final.pdf (435.35 KB)
Financial Statements and Report on Compliance and Internal Controls Download geda_2021-2020_fs_pdf_final.pdf (256.61 KB)
Download geda_2021-2020_fs_pdf_final.pdf (256.61 KB)
Management Letter Download geda_2021_ml_pdf_final.pdf (20.37 KB)
Download geda_2021_ml_pdf_final.pdf (20.37 KB)
Letter to Those Charged with Governance Download geda_2021_arc_pdf_final.pdf (2.43 MB)
Download geda_2021_arc_pdf_final.pdf (2.43 MB)
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04/07/2022OPA has released the Guam Waterworks Authority's FY 2021 Financial Audit
- Report No: FY 2021
- Agency: Guam Waterworks Authority
The Office of Public Accountability has released the Guam Waterworks Authority's FY 2021 Financial Statements, Report on Compliance, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download 1_-_gwa_fy_21_hl_final.pdf (217.53 KB)
Download 1_-_gwa_fy_21_hl_final.pdf (217.53 KB)
Financial Statements Download 2_-_gwa_fy_21_fs_final.pdf (547.69 KB)
Download 2_-_gwa_fy_21_fs_final.pdf (547.69 KB)
Report on Compliance Download 3_-_gwa_fy_21_comp_final.pdf (140.43 KB)
Download 3_-_gwa_fy_21_comp_final.pdf (140.43 KB)
Letter to Those Charged with Governance Download 4_-_gwa_fy_21_sas_114_final.pdf (3.03 MB)
Download 4_-_gwa_fy_21_sas_114_final.pdf (3.03 MB)
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04/06/2022OPA has released the Guam Community College's (GCC) FY 2021 Financial Audit
- Report No: FY 2021
- Agency: Guam Community College
The Office of Public Accountability has released the Guam Community College's (GCC) FY 2021 Financial Statements, Report on Compliance, 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_2021_final_hl.pdf (70.94 KB)
Download 1-gcc_fy_2021_final_hl.pdf (70.94 KB)
Financial Statements Download 2-gcc_fy_2021_fs.pdf (884.02 KB)
Download 2-gcc_fy_2021_fs.pdf (884.02 KB)
Report on Compliance Download 3-gcc_fy_2021_comp.pdf (160.97 KB)
Download 3-gcc_fy_2021_comp.pdf (160.97 KB)
Letter to Those Charged with Governance Download 4-gcc_fy_2021_sas.pdf (511.03 KB)
Download 4-gcc_fy_2021_sas.pdf (511.03 KB)
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04/06/2022OPA has released the Guam Ancestral Lands Commission's FY 2021 Financial Audit
- Report No: FY 2021
- Agency: Guam Ancestral Lands Commission
The Office of Public Accountability has released the Guam Ancestral Lands Commission's FY 2021 Financial Statements, Report on Compliance, Management Letter, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download 1_-_galc_fh21.pdf (443.52 KB)
Download 1_-_galc_fh21.pdf (443.52 KB)
Financial Statements and Report on Compliance and Internal Control Download 2_-_galc_fs21.pdf (1.92 MB)
Download 2_-_galc_fs21.pdf (1.92 MB)
Management Letter Download 3_-_galc_mlc21.pdf (1.12 MB)
Download 3_-_galc_mlc21.pdf (1.12 MB)
Letter to Those Charged with Governance Download 4_-_galc_sas21.pdf (10.16 MB)
Download 4_-_galc_sas21.pdf (10.16 MB)
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04/01/2022OPA has released Government of Guam Retirement Fund's (GGRF) FY 2021 Financial Statements Audit Report
- Report No: FY 2021
- Agency: Government of Guam Retirement Fund
The Office of Public Accountability has released the Government of Guam Retirement Fund's (GGRF) 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 ggrf_2021_audit_-_financial_highlights_final.pdf (232.04 KB)
Financial Statements and Report on Compliance and Internal Controls Download ggrf_2021_audit_-_financial_statements_and_report_on_compliance_and_internal_controls_final.pdf (1.5 MB)
Management Letter Download ggrf_2021_audit_-_management_letter_final.pdf (801.05 KB)
Letter to Those Charged with Governance Download ggrf_2021_audit_-_letter_to_those_charged_with_governance_final.pdf (628.88 KB)
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04/01/2022OPA has released the Guam Power Authority's FY 2021 Financial Audit
- Report No: FY 2020
- Agency: Guam Power Authority
The Office of Public Accountability has released the Guam Power Authority's FY 2021 Financial Statements, Report on Compliance, Management Letter, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download 1_-_gpa_fy_21_highlights.pdf (150.09 KB)
Download 1_-_gpa_fy_21_highlights.pdf (150.09 KB)
Financial Statements Download 2_-_gpa_fy_21_financial_statements.pdf (913.15 KB)
Download 2_-_gpa_fy_21_financial_statements.pdf (913.15 KB)
Report on Compliance Download 3_-_gpa_fy_21_compliance_report.pdf (355.39 KB)
Download 3_-_gpa_fy_21_compliance_report.pdf (355.39 KB)
Management Letter Download 4_-_gpa_fy_21_management_letter.pdf (201.81 KB)
Download 4_-_gpa_fy_21_management_letter.pdf (201.81 KB)
Letter to Those Charged with Governance Download 5_-_gpa_fy_21_letter_to_those_charged_with_governance.pdf (1015.1 KB)
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03/23/2022OPA has released the Guam Housing Corporation (GHC) FY 2021 Financial Statements
- Report No: FY 2021
- Agency: Guam Housing Corporation
The Office of Public Accountability has released the Guam Housing Corporation (GHC) FY 2021 Financial Statements and Letter to Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download ghc_fy_2021_financial_highlights_final.pdf (402.81 KB)
Financial Statements and Report on Compliance and Internal Control Download ghc_fy2021_fs.pdf (214.36 KB)
Download ghc_fy2021_fs.pdf (214.36 KB)
Letter to Those Charged with Governance Download ghc_fy2021_arc_pdf_final.pdf (1.41 MB)
Download ghc_fy2021_arc_pdf_final.pdf (1.41 MB)
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03/17/2022OPA has released the A.B. Won Pat International Airport Authority (GIAA) FY 2021 Financial Audit.
- Report No: FY 2021
- Agency: Guam International Airport Authority
The Office of Public Accountability has released the A.B. Won Pat International Airport Authority (GIAA) FY 2021 Financial Statements, Report on Compliance, Management Letter, Letter to those Charged with Governance, Report on Compliance and Internal Control and Schedule of Passenger Facility Charges Collected and Expended, and Passenger Facility Charge Program Corrective Action Plan. 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-giaa_fy_2021_final_hl.pdf (108.15 KB)
Download 1-giaa_fy_2021_final_hl.pdf (108.15 KB)
Financial Statements Download 2-giaa_fy_2021_fs.pdf (273.63 KB)
Download 2-giaa_fy_2021_fs.pdf (273.63 KB)
Report on Compliance Download 3-giaa_fy_2021_comp.pdf (27.54 KB)
Download 3-giaa_fy_2021_comp.pdf (27.54 KB)
Management Letter Download 4-giaa_fy_2021_ml.pdf (17.31 KB)
Download 4-giaa_fy_2021_ml.pdf (17.31 KB)
Letter to Those Charged with Governance Download 5-giaa_fy_2021_arc.pdf (3.78 MB)
Download 5-giaa_fy_2021_arc.pdf (3.78 MB)
Report on Compliance and Internal Control and Schedule of Passenger Facility Charges Collected and Expended Download 6-giaa_fy_2021_pfc.pdf (31.27 KB)
Download 6-giaa_fy_2021_pfc.pdf (31.27 KB)
Passenger Facility Charge Program Corrective Action Plan Download 7-giaa_fy_2021_pfc_cap.pdf (441.35 KB)
Download 7-giaa_fy_2021_pfc_cap.pdf (441.35 KB)
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03/15/2022OPA has released GETC's (PBS Guam) FY 2021 Financial Statements Audit Report
- 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) 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 getc_pbs_guam_fy_2021_highlights.pdf (226.26 KB)
Download getc_pbs_guam_fy_2021_highlights.pdf (226.26 KB)
Financial Statements and Report on Compliance and Internal Controls Download getc_pbs_guam_fy_2021_fs_final.pdf (154.66 KB)
Download getc_pbs_guam_fy_2021_fs_final.pdf (154.66 KB)
Management Letter Download getc_pbs_guam_fy_2021_ml_final.pdf (21.87 KB)
Download getc_pbs_guam_fy_2021_ml_final.pdf (21.87 KB)
Letter to Those Charged with Governance Download getc_pbs_guam_fy_2021_arc_final.pdf (1.07 MB)
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03/11/2022OPA has released the Department of Chamorro Affairs' (DCA) Non-Appropriated Funds' (NAF) FY 2021 Financial Statements
- Report No: FY 2021
- Agency: Department of Chamorro Affairs
The Office of Public has released the Department of Chamorro Affairs' (DCA) Non-Appropriated Funds' (NAF) FY 2021 Financial Statements, Report on Compliance and Internal Control, Management Letter, and Auditor’s Communication with Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download dcanaf_fy_2021_financial_highlights.pdf (711.21 KB)
Download dcanaf_fy_2021_financial_highlights.pdf (711.21 KB)
Financial Statements and Report on Compliance and Internal Controls Download dcanaf_2021-2020_fs_and_comp.pdf (83.27 KB)
Download dcanaf_2021-2020_fs_and_comp.pdf (83.27 KB)
Management Letter Download dcanaf_2021_ml_final.pdf (17.56 KB)
Download dcanaf_2021_ml_final.pdf (17.56 KB)
Auditor’s Communication with Those Charged with Governance Download dcanaf_2021_arc_final.pdf (2.12 MB)
Download dcanaf_2021_arc_final.pdf (2.12 MB)
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03/01/2022OPA has released iLACS FY 2021 Financial Statements Audit Report
- Report No: FY 2021
- Agency: iLearn Academy Charter School
The Office of Public Accountability has released the iLearn Academy Charter School (IACS) FY 2021 Financial Statements and Report on Compliance and Internal Controls, Single Audit Report, and Letter to Those Charged with Governance.
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File Name View/Download File File Size Visual Download ilacs_fy_2021_visual_final.pdf (279.38 KB)
Download ilacs_fy_2021_visual_final.pdf (279.38 KB)
Financial Highlights Download ilacs_fy_2021_highlights_final.pdf (234.56 KB)
Download ilacs_fy_2021_highlights_final.pdf (234.56 KB)
Financial Statements and Report on Compliance and Internal Controls Download ilacs_fy2021_fs_pdf_final.pdf (1.09 MB)
Download ilacs_fy2021_fs_pdf_final.pdf (1.09 MB)
Single Audit Report Download ilacs_fy2021_uniform_guidance_pdf_final.pdf (26.59 KB)
Letter to Those Charged with Governance Download ilacs_fy2021_arc_pdf_final.pdf (1.68 MB)
Download ilacs_fy2021_arc_pdf_final.pdf (1.68 MB)
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01/14/2022OPA has released SiFA's FY 2021 Financial Statements Audit Report
- Report No: FY 2021
- Agency: SiFA Learning Academy Charter School
The Office of Public Accountability has released the Science is Fun and Awesome (SiFA) Learning Academy Charter School 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 Visual Download sifa_fy_2021_visual_final.pdf (840.35 KB)
Download sifa_fy_2021_visual_final.pdf (840.35 KB)
Financial Highlights Download sifa_fy_2021_hl_final.pdf (157.58 KB)
Download sifa_fy_2021_hl_final.pdf (157.58 KB)
Financial Statements and Report on Compliance and Internal Controls Download sifa_fy2021_fs_final_with_mda.pdf (684.23 KB)
Download sifa_fy2021_fs_final_with_mda.pdf (684.23 KB)
Management Letter Download sifa_2021_ml_final.pdf (16.88 KB)
Download sifa_2021_ml_final.pdf (16.88 KB)
Letter to Those Charged with Governance Download sifa_fy2021_arc_final.pdf (706.27 KB)
Download sifa_fy2021_arc_final.pdf (706.27 KB)
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01/14/2022OPA has released the Guam Preservation Trust FY 2021 Financial Statements
- Report No: FY 2021
- Agency: Guam Preservation Trust
The Office of Public Accountability has released the Guam Preservation Trust Fiscal Year 2021 Financial Statements, Report on Compliance and Internal Control, and Communication with Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights Download pa2.b_gpt_fy_2021_financial_hl.pdf (90.49 KB)
Download pa2.b_gpt_fy_2021_financial_hl.pdf (90.49 KB)
Financial Statements and Report on Compliance and Internal Controls Download gpt_fy2021_fs_final.pdf (144.37 KB)
Download gpt_fy2021_fs_final.pdf (144.37 KB)
Auditor's Communication with Those Charged with Governance Download gpt_2021_arc_final.pdf (1.7 MB)
Download gpt_2021_arc_final.pdf (1.7 MB)