Testimonies and Memos


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.

Recommendation to Repeal the Provision of “Warehouses under Bond” or “Bonded Warehouses” from All 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.

Bill 43-35 (COR) – Testimonial to Repeal the Provision 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

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 Guahan regarding a reminder of Public Law 34-35, Amendment to Small Purchases Procurement.


Reminder of PL 34-35






 



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.

Memo Re_Periodic Audit of SOPs per P.L. 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 General 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.

 

Revised Version of Substitute Bill 224-32 (COR)   

 

 

 







 



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











 


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

OPA Mobile App

 

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.