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Office Of Public Accountability
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The OPA Mobile App is now available!

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Accountability at your fingertips...

The official OPAApp is a mobile app designed to instantly put valuable information and releases from OPA in the palm of your hands. The OPAApp gives you direct access to released audits, financial reports, GovGuam Citizen-Centric Reports, procurement appeals information, and other announcements from OPA. The OPA App is another great digital tool powered by the Office of Public Accountability to provide useful information in the most transparent manner possible. Imagine an entire storage facility filled with OPA's archives...now available on your mobile device, at your fingertips.

 
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Hafa Adai & Welcome!

Guam Time:
> View All > What's this?

Current Happenings

  • OPA

    OPA has released BTACS FY 2025 Financial Audit

    Date: 17:00, Monday, March 09, 2026
    Agency: Business & Technology Academy Charter School Category: Financial Audit
    The Office of Public Accountability has released the Business & Technology Academy Charter School's (BTACS) Fiscal Year 2025 Financial Statements and Reports on Compliance and  Internal Control, Management Letter, and Auditor’s Communication With Those Charged With Governance. You may visit our website at www.opaguam.org to download the reports.
     
    View Details
  • OPA

    OPA has released MHCACS FY 2025 Financial Audit

    Date: 17:00, Monday, March 09, 2026
    Agency: Maga'låhen Hurao-CHamoru Academy Charter School Category: Financial Audit
    The Office of Public Accountability has released the Maga'låhen Hurao-CHamoru Academy Charter School's (MHCACS) Fiscal Year 2025 Financial Statements and Reports on Compliance and Internal Control, Management Letter, and Auditor’s Communication With Those Charged With Governance. You may visit our website at www.opaguam.org to download the reports. 
     
    View Details
  • OPA

    OPA has released the MCS FY 2025 Financial Statement Audit Reports

    Date: 08:00, Wednesday, March 04, 2026
    Agency: Mount Carmel Academy Charter School Category: Financial Audit
    The Office of Public Accountability has released the Mount Carmel Academy Charter School's FY 2025 Financial Highlights, Financial Statements, Report on Internal Control and Compliance, Letter to Those Charged With Governance, and Management Letter. You may visit our website at www.opaguam.org or www.mtcarmelguam.com to download the reports.
     
    View Details
  • OPA

    OPA Releases Audit on Department of Public Work's (DPW) Village Streets Master Plan

    Date: 08:00, Wednesday, February 18, 2026
    Agency: Department of Public Works Category: Performance Audit
    The Office of Public Accountability has released OPA Report No. 26-02, Department of Public Works (DPW) Village Streets Master Plan.
     
    View Details
  • OPA

    OPA released GALC FY 2023 Financial Statements Audit Report

    Date: 08:00, Tuesday, February 10, 2026
    Agency: Guam Ancestral Lands Commission Category: Financial Audit
    The Office of Public Accountability has released the Guam Ancestral Lands Commission FY 2023 Financial Statements and Report on Compliance and Internal Control, Management Letter, and Letter to Those Charged with Governance.
     
     
    View Details
  • OPA

    OPA Releases Performance Audit on Government of Guam, Medicaid Program - Client Eligibility - Part II

    Date: 08:00, Monday, February 02, 2026
    Agency: Government of Guam Category: Performance Audit

    The Office of Public Accountability has released OPA Report No. 26-01, Government of Guam, Medicaid Program - Client Eligibility - Part
     
    View Details
  • OPA

    OPA has released CLTC FY 2023 Financial Audit Reports

    Date: 16:00, Friday, January 30, 2026
    Agency: Chamorro Land Trust Commission Category: Financial Audit
    The Office of Public Accountability has released the Chamorro Land Trust Commission's Fiscal Year 2023 Financial Statements, Report on Internal Control and on Compliance, Management Letter, and The Auditor's Communication with Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
     
    View Details
  • OPA

    OPA has released the iLACS FY 2025 Financial Statement Audit Reports

    Date: 08:00, Tuesday, January 27, 2026
    Agency: iLearn Academy Charter School Category: Financial Audit
    The Office of Public Accountability has released the iLearn Academy Charter School's FY 2025 Financial Highlights, Financial Statements, and Report on Internal Control and Compliance, Letter to Those Charged With Governance, and Management Letter. You may visit our website at www.opaguam.org or www.ilearnacademycharterschool.com to download the reports.
     
    View Details
  • OPA

    OPA has released GDOE FY 2024 Financial Audit

    Date: 08:00, Friday, January 02, 2026
    Agency: Department of Education Category: Financial Audit
    The Office of Public Accountability has released the Guam Department of Education's FY 2024 Financial Statements, Reports on Compliance, Management Letter, and Letter to Those Charged with Governance. You may visit our website at www.opaguam.org to download the reports.
     
    View Details
  • OPA

    OPA has released SiFA FY 2023 Financial Statements Audit Report

    Date: 16:45, Tuesday, December 30, 2025
    Agency: SiFA Learning Academy Charter School Category: Financial Audit
    The Office of Public Accountability has released the Science is Fun and Awesome Learning Academy Charter School (SiFA) FY 2023 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.
     
    View Details
  • OPA

    OPA Releases Audit on Debit Card Use at the Judiciary of Guam

    Date: 09:30, Wednesday, December 10, 2025
    Agency: Judiciary of Guam Category: Performance Audit
    The Office of Public Accountability has released OPA Report No. 25-12, Government-Wide Credit/Debit Card Use Series, Part VII, Judiciary of Guam.
     
    View Details
  • OPA

    The Office of Public Accountability has released a Decision for Procurement Appeal No. OPA-PA-25-007

    Date: 08:00, Monday, December 01, 2025
    Agency: Government of Guam Retirement Fund Category: Procurement Appeal
    The Office of Public Accountability (OPA) has issued a Decision in OPA-PA-25-007, ASC Trust, LLC vs. Government of Guam Retirement Fund relative to the procurement for Plan
    Administration Services related to the Defined Contribution Retirement System 457(b) Deferred Compensation Plan and Welfare Benefit Plan (GGRF RFP-002-25).

    Read the Decision
     
    View Details
About the Current Happenings section...

In this section, labeled "Current Happenings", you can find a quick snippet of all that is Happening at the Office of Public Accountability (OPA) within the past month or so. Here, you can view information on releases which include Performance and Financial Audits, Reports, information on Procurement Appeals, and more. You can also view the complete list of happenings in the Happenings page, or in each release's respective page. For instance, Performance Audits can be found in their very own page. 

Office Of Public Accountability

Recent Announcements


  • Date: March 3, 2026

    Request for Proposal

    The Public Auditor is soliciting proposals from a U.S. Certified Public Accountant firm for independent financial auditing services for the Guahan Academy Charter School for Fiscal Years 2026, 2027, and 2028.
    View Details

  • Date: February 4, 2026

    Annual Report

    OPA Releases Calendar Year 2025 Annual Report
    View Details
> View All Announcements
Office Of Public Accountability

Hearing Schedules

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ex: OPA-PA-14-012
> Enlarge Calendar
Office Of Public Accountability

Hotline


Help make a difference in our
government, call the OPA Hotline

(671) 47AUDIT
(​671.472.8348)

or submit a Hotline Form
 
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Greetings from the Public Auditor of Guam

Office Of Public AccountabilityHafa Adai and welcome to The Office of Public Accountability's Home Page. The people of Guam and the Government of Guam rely on this Office to serve as their guardian to ensure the effective and efficient administration and management of public funds and programs. This office will endeavor to provide independent, nonpartisan, accurate and timely assessments of the Government of Guam's financial and operating activities in accordance with generally accepted government auditing standards.

Our web site also offers links to other areas of the Government of Guam so that you may have access to other government resources and information. I hope you find the results of our efforts useful and informative.



 

Office Of Public Accountability

OPA Mobile App

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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.