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05/20/2026
OPA Release Audit on Guam Environmental Protection Agency Recycling Revolving Fund- Report No: 26-05
- Agency: Guam Environmental Protection Agency
The Office of Public Accountability has released the OPA Report No. 26-05, Guam Environmental Protection Agency Recycling Revolving Fund.File Name View/Download File File Size Executive Summary 
Download opa2605es.pdf (113.06 KB) Download opa2605es.pdf (113.06 KB) Full Report Download opa2605.pdf (3 MB) Download opa2605.pdf (3 MB) -
03/25/2026
OPA Release Audit on Guam Cancer Care Sources and Application of Funds, Part I - Sources of Funds- Report No: 26-04
- Agency: Guam Cancer Care
The Office of Public Accountability has released the OPA Report No. 26-04, Guam Cancer Care Sources and Application of Funds, Part I - Sources of Funds
File Name View/Download File File Size Executive Summary Download opa2604es.pdf (132.37 KB) Download opa2604es.pdf (132.37 KB) Full Report Download opa2604_rev.pdf (3.8 MB) Download opa2604_rev.pdf (3.8 MB) -
03/22/2026
OPA and GDOE IAO Release Audit on GDOE Accountability of Textbooks- Report No: 26-03
- Agency: Department of Education
The Office of Public Accountability and Guam Department of Education Internal Audit Office has released OPA Report No. 26-03, Guam Department of Education Accountability of Textbooks.
You may download this report in its entirety on our website at www.opaguam.org.
File Name View/Download File File Size Executive Summary Download opa2603es.pdf (155.7 KB) Download opa2603es.pdf (155.7 KB) Full Report Download opa2603.pdf (4.85 MB) Download opa2603.pdf (4.85 MB) -
02/18/2026
OPA Releases Audit on Department of Public Work's (DPW) Village Streets Master Plan- Report No: 26-02
- Agency: Department of Public Works
The Office of Public Accountability has released OPA Report No. 26-02, Department of Public Works (DPW) Village Streets Master Plan.File Name View/Download File File Size Executive Summary Download opa2602es.pdf (230.28 KB) Download opa2602es.pdf (230.28 KB) Full Report Download opa2602-final_feb-26.pdf (1.67 MB) Download opa2602-final_feb-26.pdf (1.67 MB) -
02/02/2026
OPA Releases Performance Audit on Government of Guam, Medicaid Program - Client Eligibility - Part II- Report No: 26-01
- Agency: Government of Guam
The Office of Public Accountability has released OPA Report No. 26-01, Government of Guam, Medicaid Program - Client Eligibility - PartFile Name View/Download File File Size Executive Summary Download opa_report_26-01_executive_summary_-_medicaid_program_-_client_eligibility_-_part_ii.pdf (187.33 KB) Full Report Download opa_report_no_26-01_medicaid_program_-_client_eligibility_-_part_ii.pdf (3.02 MB) -
12/10/2025
OPA Releases Audit on Debit Card Use at the Judiciary of Guam- Report No: 25-12
- Agency: Judiciary of Guam
The Office of Public Accountability has released OPA Report No. 25-12, Government-Wide Credit/Debit Card Use Series, Part VII, Judiciary of Guam.File Name View/Download File File Size Executive Summary Download opa2512_executive_summary.pdf (140.46 KB) Download opa2512_executive_summary.pdf (140.46 KB) Full Report Download opa2512_full_report.pdf (1.47 MB) Download opa2512_full_report.pdf (1.47 MB) -
10/20/2025
OPA Releases Performance Audit on the Guam Office of Veterans Affairs Administrative Services- Report No: 25-11
- Agency: Office of Veteran's Affairs
The Office of Public Accountability has released OPA Report No. 25-11, Guam Office of Veterans Affairs Administrative ServicesFile Name View/Download File File Size Executive Summary Download opa_25-11_executive_summary.pdf (96.07 KB) Download opa_25-11_executive_summary.pdf (96.07 KB) Full Report Download opa_25-11_full_report.pdf (2.52 MB) Download opa_25-11_full_report.pdf (2.52 MB) -
10/06/2025
OPA has released OPA Report No. 25-10, Guam Memorial Hospital Authority Contracts Analysis Flash Report- Report No: 25-10
- Agency: Guam Memorial Hospital Authority
The OPA has released OPA Report No. 25-10, Guam Memorial Hospital Authority Contracts Analysis Flash Report.File Name View/Download File File Size Full Report Download 1_opa2510_full_report.pdf (1.28 MB) Download 1_opa2510_full_report.pdf (1.28 MB) -
09/21/2025
OPA has released OPA Report No. 25-09, Office of Public Accountability Status of Audit Recommendations- Report No: 25-09
- Agency: Office of Public Accountability
OPA has released OPA Report No. 25-09, Office of Public Accountability Status of Audit RecommendationsFile Name View/Download File File Size Executive Summary Download opa_25-09_executive_summary.pdf (76.38 KB) Download opa_25-09_executive_summary.pdf (76.38 KB) Full Report Download opa_25-09_full_report_reissued.pdf (350.22 KB) Download opa_25-09_full_report_reissued.pdf (350.22 KB) -
07/07/2025
OPA has released OPA Report No. 25-08, Government-Wide Credit/Debit Card Use Series, Part VI, University of Guam- Report No: 25-08
- Agency: University of Guam
The Office of Public Accountability has released OPA Report No. 25-08, Government-Wide Credit/Debit Card Use Series, Part VI, University of GuamFile Name View/Download File File Size Executive Summary Download opa_report_25-08_executive_summary.pdf (160 KB) Full Report Download opa_report_25-08_full_report.pdf (2.86 MB) -
06/26/2025
OPA Releases Audit on Government-Wide Credit/Debit Card Use Series, Part V, Public Defender Service Corporation- Report No: 25-07
- Agency: Public Defender Services Corporation
The Office of Public Accountability has released OPA Report No. 25-07, Government-Wide Credit/Debit Card Use Series, Part V, Public Defender Service Corporation.File Name View/Download File File Size Executive Summary Download opa_report_25-07_executive_summary.pdf (158.1 KB) Full Report Download opa_report_25-07_full_report.pdf (1.59 MB) -
04/23/2025
OPA Releases Performance Audit on Customs & Quarantine Agency Processing of Imported and Exported Alcoholic Beverages- Report No: 25-06
- Agency: Guam Customs and Quarantine Agency
The Office of Public Accountability has released OPA Report No. 25-06, Customs & Quarantine Agency Processing of Imported and Exported Alcoholic BeveragesFile Name View/Download File File Size Executive Summary Download opa2506es.pdf (427 KB) Download opa2506es.pdf (427 KB) Full Report Download opa2506.pdf (992.09 KB) Download opa2506.pdf (992.09 KB) -
03/25/2025
OPA Releases Audit on Guam State Historic Preservation Office / Guam Historic Resources Division (GSHPO/GHRD) Program Area on Review and Compliance- Report No: 25-05
- Agency: Department of Parks and Recreation
The Office of Public Accountability has released OPA Report No. 25-05, Guam State Historic Preservation Office / Guam Historic Resources Division (GSHPO/GHRD) Program Area on Review and Compliance.File Name View/Download File File Size Executive Summary Download opa-report-25-05-es.pdf (52.42 KB) Download opa-report-25-05-es.pdf (52.42 KB) Full Report Download opa-report-no-25-05.pdf (2.26 MB) Download opa-report-no-25-05.pdf (2.26 MB) -
03/04/2025
OPA Releases Audit on Guam Memorial Hospital Authority’s (GMHA) Contracted Physician Compensation Package and Privileges, Part I - Contracted Physicians and GG-1 Physicians- Report No: 25-04
- Agency: Guam Memorial Hospital Authority
The Office of Public Accountability has released OPA Report No. 25-04, Guam Memorial Hospital Authority’s (GMHA) Contracted Physician Compensation Package and Privileges, Part I - Contracted Physicians and GG-1 Physicians.File Name View/Download File File Size Executive Summary Download opa2504es.pdf (108.91 KB) Download opa2504es.pdf (108.91 KB) Full Report Download opa2504.pdf (4.29 MB) Download opa2504.pdf (4.29 MB) -
02/24/2025
OPA Releases Performance Audit on Government of Guam, Medicaid Program - Provider Eligibility - Part I- Report No: 25-03
- Agency: Government of Guam
The Office of Public Accountability has released OPA Report No. 25-03, Government of Guam, Medicaid Program - Provider Eligibility - Part I.File Name View/Download File File Size Executive Summary Download opa2503es.pdf (117.07 KB) Download opa2503es.pdf (117.07 KB) Full Report Download opa2503.pdf (1.65 MB) Download opa2503.pdf (1.65 MB) -
01/23/2025
OPA Releases OPA Report No. 25-02 GDOE 14 Points Analysis (ESF II & ARP)- Report No: 25-02
- Agency: Guam Department of Education
The Office of Public Accountability has released OPA Report No. 25-02, the Guam Department of Education's 14 Points Analysis (ESF II & ARP).File Name View/Download File File Size Full Report Download opa2502_full_report.pdf (391.25 KB) Download opa2502_full_report.pdf (391.25 KB) -
01/13/2025
The Office of Public Accountability has released OPA Report No. 25-01, Department of Revenue and Taxation Oversight Over Non-Profit Organizations- Report No: 25-01
- Agency: Department of Revenue and Taxation
The Office of Public Accountability has released OPA Report No. 25-01, Department of Revenue and Taxation Oversight Over Non-Profit OrganizationsFile Name View/Download File File Size Executive Summary Download opa2501es.pdf (187.47 KB) Download opa2501es.pdf (187.47 KB) Full Report Download opa2501.pdf (1.12 MB) Download opa2501.pdf (1.12 MB) -
12/31/2024
The Office of Public Accountability has released OPA Report No. 24-12, Guam Homeland Security/Office of Civil Defense Operating Costs Series, Part II- Report No: 24-12
- Agency: Office of Civil Defense / Guam Homeland Security
The Office of Public Accountability has released OPA Report No. 24-12, Guam Homeland Security/Office of Civil Defense Operating Costs Series, Part IIFile Name View/Download File File Size Executive Summary Download opa2412es.pdf (117.71 KB) Download opa2412es.pdf (117.71 KB) Full Report Download opa2412.pdf (1.22 MB) Download opa2412.pdf (1.22 MB) -
10/23/2024
OPA has released the ClimateScanner© Global Assessment of the Government of Guam's Actions Related to Climate Change- Report No: OPA Report No. 24-11
- Agency: Government of Guam
The Office of Public Accountability has released the Flash Report of the ClimateScanner© Global Assessment of the Government of Guam's Actions Related to Climate Change. You may visit our website at www.opaguam.org to download the report.File Name View/Download File File Size Full Report Download climatescanner_flash_report.pdf (540.72 KB) Download climatescanner_flash_report.pdf (540.72 KB) -
10/22/2024
OPA Releases OPA Report No. 24-10 Compliance Audit on GovGuam Entities’ CCRs for FY 21 and 22- Report No: 24-10
- Agency: Government Wide
The Office of Public Accountability has released OPA Report No. 24-10, Compliance Audit on Government of Guam Entities’ Issuance of Citizen-Centric Reports for FY 2021 and FY 2022File Name View/Download File File Size Executive Summary Download opa_report_no._24-10_executive_summary.pdf (148.62 KB) Full Report Download opa_report_no._24-10_full_report_rev.pdf (744.76 KB) -
09/26/2024
OPA Releases Flash Report on GDOE American Rescue Plan Expenditures- Report No: 24-09
- Agency: Guam Department of Education
The Office of Public Accountability has released OPA Report No. 24-09, the Guam Department of Education's American Rescue Plan Update Flash Report.File Name View/Download File File Size Full Report Download opa2409_fullreport_sep26.pdf (235.88 KB) Download opa2409_fullreport_sep26.pdf (235.88 KB) -
07/05/2024
OPA Releases Second Flash Report on GDOE Education Stabilization Fund Expenditures- Report No: 24-08
- Agency: Guam Department of Education
The Office of Public Accountability has released OPA Report No. 24-08, the Guam Department of Education's Education Stabilization Fund Expenditures Flash Report B.File Name View/Download File File Size Full Report Download opa_2408.pdf (397.37 KB) Download opa_2408.pdf (397.37 KB) -
06/10/2024
OPA has released OPA Report No. 24-07, Guam Homeland Security/Office of Civil Defense Operating Costs Series, Part I.- Report No: 24-07
- Agency: Office of Civil Defense / Guam Homeland Security
The Office of Public Accountability has released OPA Report No. 24-07, Guam Homeland Security/Office of Civil Defense Operating Costs Series, Part I.File Name View/Download File File Size Executive Summary Download opa2407es.pdf (190.57 KB) Download opa2407es.pdf (190.57 KB) Full Report Download opa2407_rev.pdf (8.92 MB) Download opa2407_rev.pdf (8.92 MB) -
03/20/2024
OPA has released OPA Report No. 24-06, Government-Wide Credit/Debit Card Use Series, Part IV, Port Authority of Guam- Report No: 24-06
- Agency: Port Authority of Guam
The Office of Public Accountability has released OPA Report No. 24-06, Government-Wide Credit/Debit Card Use Series, Part IV, Port Authority of Guam.File Name View/Download File File Size Executive Summary Download opa2406es.pdf (206.66 KB) Download opa2406es.pdf (206.66 KB) Full Report Download opa2406.pdf (910.08 KB) Download opa2406.pdf (910.08 KB) -
03/04/2024
The Office of Public Accountability has released OPA Report No. 24-05, Guam Department of Education Laptop Inventory- Report No: 24-05
- Agency: Guam Department of Education
The Office of Public Accountability has released OPA Report No. 24-05, Guam Department of Education Laptop InventoryFile Name View/Download File File Size Executive Summary Download opa2405_es_executive_summary.pdf (152.15 KB) Download opa2405_es_executive_summary.pdf (152.15 KB) Full Report Download opa2405_final_report_new.pdf (1.15 MB) Download opa2405_final_report_new.pdf (1.15 MB) -
02/27/2024
The Office of Public Accountability has released OPA Report No. 24-04, Guam Visitors Bureau, Tourism Assistance Program- Report No: 24-04
- Agency: Guam Visitor's Bureau
The Office of Public Accountability has released OPA Report No. 24-04, Guam Visitors Bureau, Tourism Assistance Program.File Name View/Download File File Size Executive Summary Download opa2404-es.pdf (66.68 KB) Download opa2404-es.pdf (66.68 KB) Full Report Download opa2404.pdf (1.07 MB) Download opa2404.pdf (1.07 MB) -
02/26/2024
The Office of Public Accountability has released OPA Report No. 24-03, Government of Guam, Submission of Procurement Training Compliance Reports- Report No: 24-03
- Agency: Government of Guam
The Office of Public Accountability has released OPA Report No. 24-03, Government of Guam, Submission of Procurement Training Compliance Reports.File Name View/Download File File Size Executive Summary Download ptcr_executive_summary.pdf (242.84 KB) Download ptcr_executive_summary.pdf (242.84 KB) Full Report Download ptcr_compliance_report_1.pdf (352.48 KB) Download ptcr_compliance_report_1.pdf (352.48 KB) -
02/09/2024
OPA has released OPA Report No. 24-02, Government-Wide Credit/Debit Card Use Series, Part III, Guam Housing and Urban Renewal Authority- Report No: 24-02
- Agency: Guam Housing and Urban Renewal Authority
The Office of Public Accountability has released OPA Report No. 24-02, Government-Wide Credit/Debit Card Use Series, Part III, Guam Housing and Urban Renewal Authority.
File Name View/Download File File Size Executive Summary Download opa2402es.pdf (149.95 KB) Download opa2402es.pdf (149.95 KB) Full Report Download opa2402.pdf (2.7 MB) Download opa2402.pdf (2.7 MB) -
01/03/2024
Office of Public Accountability has released OPA Report No. 24-01, Guam Memorial Hospital Authority Revenue Cycle Management- Report No: 24-01
- Agency: Guam Memorial Hospital Authority
The Office of Public Accountability has released OPA Report No. 24-01, Guam Memorial Hospital Authority Revenue Cycle Management.File Name View/Download File File Size Executive Summary Download 24-01_es.pdf (64.96 KB) Download 24-01_es.pdf (64.96 KB) Full Report Download 24-01.pdf (5.07 MB) Download 24-01.pdf (5.07 MB) -
12/20/2023
OPA has released OPA Report No. 23-11, Government-Wide Credit/Debit Card Use Series, Part II, Guam Visitors Bureau- Report No: 23-11
- Agency: Guam Visitor's Bureau
The Office of Public Accountability has released OPA Report No. 23-11, Government-Wide Credit/Debit Card Use Series, Part II, Guam Visitors Bureau.File Name View/Download File File Size Executive Summary Download opa2311es.pdf (130.71 KB) Download opa2311es.pdf (130.71 KB) Full Report Download opa2311.pdf (786.05 KB) Download opa2311.pdf (786.05 KB) -
12/18/2023
OPA has released OPA Report No. 23-10, Government-Wide Credit/Debit Card Use Series, Part I, Guam Power Authority and Guam Waterworks Authority- Report No: 23-10
- Agency: Guam Power Authority and Guam Waterworks Authority
The Office of Public Accountability has released OPA Report No. 23-10, Government-Wide Credit/Debit Card Use Series, Part I, Guam Power Authority and Guam Waterworks Authority.
Note: Subsequent to the release of OPA Report No. 23-10, on December 18, 2023, figures were corrected as footnoted in the reissued report.File Name View/Download File File Size Executive Summary Download opa2310es_reissued.pdf (94.02 KB) Download opa2310es_reissued.pdf (94.02 KB) Full Report Download opa2310_reissued.pdf (741.75 KB) Download opa2310_reissued.pdf (741.75 KB) -
11/27/2023
OPA Releases Audit on Guam Contractors License Board Licensing and Investigation Procedures- Report No: 23-09
- Agency: Guam Contractors License Board
The Office of Public Accountability has released OPA Report No. 23-09, Guam Contractors License Board Licensing and Investigation ProceduresFile Name View/Download File File Size Executive Summary Download opa2309es.pdf (104.29 KB) Download opa2309es.pdf (104.29 KB) Full Report Download opa2309.pdf (4.37 MB) Download opa2309.pdf (4.37 MB) -
09/07/2023
OPA Releases Analysis on CLTC Oversight of the Removal of Coral Material from the Guam International Raceway Park- Report No: 23-08
- Agency: Chamorro Land Trust Commission
The Office of Public Accountability has released OPA Report No. 23-08, Chamorro Land Trust Commission Oversight of the Removal of Coral Material from the Guam International Raceway ParkFile Name View/Download File File Size Executive Summary Download opa2308es.pdf (101.26 KB) Download opa2308es.pdf (101.26 KB) Full Report Download opa2308.pdf (586.01 KB) Download opa2308.pdf (586.01 KB) -
08/30/2023
OPA Releases Flash Report on GDOE Education Stabilization Fund Expenditures- Report No: 23-07
- Agency: Department of Education
The Office of Public Accountability has released OPA Report No. 23-07, Flash Report on the Guam Department of Education's Education Stabilization Fund Expenditures.File Name View/Download File File Size Executive Summary Download opa2307_flash_report.pdf (735.03 KB) Download opa2307_flash_report.pdf (735.03 KB) Full Report Download opa2307_full_report.pdf (2.4 MB) Download opa2307_full_report.pdf (2.4 MB) -
08/29/2023
OPA Releases Audit on GEDA Procurement of Consultant Services for New Hospital Development- Report No: 23-06
- Agency: Guam Economic Development Authority
The Office of Public Accountability has released OPA Report No. 23-06, Guam Economic Development Authority Procurement of Consultant Services for New Hospital DevelopmentFile Name View/Download File File Size Executive Summary Download opa2306_es.pdf (91.87 KB) Download opa2306_es.pdf (91.87 KB) Full Report Download opa2306.pdf (817.06 KB) Download opa2306.pdf (817.06 KB) -
04/13/2023
OPA Releases Audit on the Government of Guam COVID-19 Quarantine and Isolation Facilities Utilization Analysis- Report No: 23-05
- Agency: Government of Guam
The Office of Public Accountability has released OPA Report No. 23-05, Government of Guam COVID-19 Quarantine and Isolation Facilities Utilization AnalysisFile Name View/Download File File Size Executive Summary Download executive_summary_-_covid-19_quarantine_and_isolation_facilities_utilization_analysis.pdf (105.87 KB) Full Report Download covid-19_quarantine_and_isolation_facilities_utilization_analysis.pdf (2.23 MB) -
04/10/2023
OPA Releases Audit on GDOE Overtime- Report No: 23-04
- Agency: Department of Education
The Office of Public Accountability has released OPA Report No. 23-04, Guam Department of Education’s Overtime Payments.File Name View/Download File File Size Executive Summary Download opa2304es.pdf (308.46 KB) Download opa2304es.pdf (308.46 KB) Full Report Download opa2304.pdf (3.13 MB) Download opa2304.pdf (3.13 MB) -
03/12/2023
The Office of Public Accountability has released OPA Report No. 23-03, Department of Revenue and Taxation Business Privilege Tax on Military Construction Contracts- Report No: 23-03
- Agency: Department of Revenue and Taxation
The Office of Public Accountability has released OPA Report No. 23-03, Department of Revenue and Taxation Business Privilege Tax on Military Construction Contracts.File Name View/Download File File Size Executive Summary Download opa2303es.pdf (110.53 KB) Download opa2303es.pdf (110.53 KB) Full Report Download opa2303_-_withopalogo.pdf (1.15 MB) Download opa2303_-_withopalogo.pdf (1.15 MB) -
02/23/2023
OPA has released OPA Report No. 23-02, Department of Revenue and Taxation Assessments and Collections of Excise Taxes for Alcoholic Beverages and Tobacco Products- Report No: 23-02
- Agency: Department of Revenue and Taxation
The Office of Public Accountability has released OPA Report No. 23-02, Department of Revenue and Taxation Assessments and Collections of Excise Taxes for Alcoholic Beverages and Tobacco ProductsFile Name View/Download File File Size Executive Summary Download opa2302es.pdf (95.26 KB) Download opa2302es.pdf (95.26 KB) Full Report Download opa2302.pdf (1.09 MB) Download opa2302.pdf (1.09 MB) -
01/31/2023
OPA has released OPA Report No. 23-01, Office of Public Accountability Status of Audit Recommendations- Report No: 23-01
- Agency: Office of Public Accountability
The Office of Public Accountability has released OPA Report No. 23-01, Office of Public Accountability Status of Audit RecommendationsFile Name View/Download File File Size Executive Summary Download opa2301es.pdf (113.72 KB) Download opa2301es.pdf (113.72 KB) Full Report Download opa2301.pdf (730.42 KB) Download opa2301.pdf (730.42 KB)
