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02/10/2026
OPA released GALC FY 2023 Financial Statements Audit Report- Report No: FY 2023
- Agency: Guam Ancestral Lands Commission
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.
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File Name View/Download File File Size FY 2023 Financial Highlights
Download 1._galc_fy_2023_financial_highlights.pdf (161.13 KB)FY 2023 Financial Statements and Report on Compliance and Internal Control
Download 2._fy23_guam_ancestral_lands_commission_fs.pdf (410.48 KB)FY 2023 Management Letter
Download 3._fy23_guam_ancestral_lands_commission_management_letter.pdf (237.36 KB)FY 2023 Letter to Those Charged with Governance
Download 4._fy23_guam_ancestral_lands_commission_auditors_required_communication.pdf (2.76 MB)
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01/30/2026
OPA has released CLTC FY 2023 Financial Audit Reports- Report No: OPA has released CLTC FY 2023 Financial Audit Reports
- Agency: Chamorro Land Trust Commission
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.
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File Name View/Download File File Size Financial Highlights
Download cltc_fy_2023_hl.pdf (54.06 KB)
Download cltc_fy_2023_hl.pdf (54.06 KB)Financial Statements and Report on Internal Control and on Compliance
Download cltc_fy23_fs_and_compliance_report.pdf (109.5 KB)Management Letter
Download cltc_fy23_ml.pdf (36.3 KB)
Download cltc_fy23_ml.pdf (36.3 KB)Letter to Those Charged with Governance
Download cltc_fy23_sas_114.pdf (1.36 MB)
Download cltc_fy23_sas_114.pdf (1.36 MB)
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01/27/2026
OPA has released the iLACS FY 2025 Financial Statement Audit Reports- Report No: FY 2025
- Agency: iLearn Academy Charter School
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. -
File Name View/Download File File Size Financial Highlights
Download 1_ilacs_fh25.pdf (104.18 KB)
Download 1_ilacs_fh25.pdf (104.18 KB)Auditor's Communication With Those Charged With Governance
Download 2_ilacs_arc25.pdf (1.46 MB)
Download 2_ilacs_arc25.pdf (1.46 MB)Financial Statements and Report on Internal Control and Compliance
Download 3_ilacs_fs25.pdf (2.72 MB)
Download 3_ilacs_fs25.pdf (2.72 MB)Management Letter
Download 4_ilacs_ml25.pdf (27.43 KB)
Download 4_ilacs_ml25.pdf (27.43 KB)
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01/02/2026
OPA has released GDOE FY 2024 Financial Audit- Report No: FY 2024
- Agency: Department of Education
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.
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File Name View/Download File File Size Financial Highlights
Download gdoehighlights24.pdf (256.83 KB)
Download gdoehighlights24.pdf (256.83 KB)Financial Statements
Download gdoefs24.pdf (291.34 KB)
Download gdoefs24.pdf (291.34 KB)Reports on Compliance
Download gdoecompliance24.pdf (1.21 MB)
Download gdoecompliance24.pdf (1.21 MB)Management Letter
Download gdoeml24.pdf (182.25 KB)
Download gdoeml24.pdf (182.25 KB)Letter to Those Charged with Governance
Download gdoegovernance24.pdf (1.55 MB)
Download gdoegovernance24.pdf (1.55 MB)
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12/30/2025
OPA has released SiFA FY 2023 Financial Statements Audit Report- Report No: FY 2023
- 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 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.
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File Name View/Download File File Size Financial Highlights
Download sifa_fy23_hl_final_date_corrected.pdf (98.97 KB)Financial Statements and Report on Compliance and Internal Controls
Download sifa_fy23_fs_final.pdf (105.97 KB)
Download sifa_fy23_fs_final.pdf (105.97 KB)Letter to Those Charged with Governance
Download sifa_fy23_arc_final.pdf (1.48 MB)
Download sifa_fy23_arc_final.pdf (1.48 MB)
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10/08/2025
OPA has released GMHA FY 2024 Financial Statements Audit Report- Report No: FY 2024
- Agency: Guam Memorial Hospital Authority
The Office of Public Accountability has released the Guam Memorial Hospital Authority's FY 2024 Financial Statements, Report on Compliance and Internal Control for Each Major Federal Program and Internal Control Over Financial Reporting, 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._fy24_gmha_hl.pdf (176.55 KB)
Download 1._fy24_gmha_hl.pdf (176.55 KB)Financial Statements
Download 2._fy24_gmha_fs.pdf (206.92 KB)
Download 2._fy24_gmha_fs.pdf (206.92 KB)Report on Compliance and Internal Control for Each Major Federal Program and Internal Control Over Financial Reporting
Download 3._fa24_gmha_compliance_report.pdf (1.13 MB)Management Letter
Download 4._fy24_gmha_fs_ml.pdf (34.17 KB)
Download 4._fy24_gmha_fs_ml.pdf (34.17 KB)Letter to Those Charged with Governance
Download 5._fy24_gmha_arc.pdf (1.63 MB)
Download 5._fy24_gmha_arc.pdf (1.63 MB)
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09/23/2025
OPA has released CTHACS FY 2023 Financial Statement Audit Reports- Report No: FY 2023
- Agency: Career Tech High Academy Charter School
The Office of Public Accountability has released the Career Tech High Academy Charter School (CTHACS) FY 2023 Financial Highlights, Financial Statements and Report on Internal Control and Compliance, and Letter to Those Charged With Governance. You may visit our website at www.opaguam.org or www.careertechguam.org to download the reports.
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File Name View/Download File File Size Financial Highlights
Download 1_-_cthacs_fy_2023_financial_highlights_final.pdf (106.45 KB)Financial Statements and Report on Internal Control and Compliance
Download 2_-_career_tech_high_academy_charter_school_fy2023_financial_statements.pdf (337.38 KB)Letter to Those Charged with Governance
Download 3_-_career_tech_high_academy_charter_school_fy2023_arc.pdf (1.11 MB)
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09/16/2025
OPA has released TAF FY 2024 Financial Statements Audit Report- Report No: FY 2024
- Agency: Tourist Attraction Fund
The Office of Public Accountability has released the Guam Tourist Attraction Fund (TAF) FY 2024 Financial Statements, Reports on Compliance and Internal Control, 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 taf_hl24.pdf (80.58 KB)
Download taf_hl24.pdf (80.58 KB)Financial Statements
Download taf_fs24.pdf (86.45 KB)
Download taf_fs24.pdf (86.45 KB)Letter to Those Charged with Governance
Download taf_arc24.pdf (1.41 MB)
Download taf_arc24.pdf (1.41 MB)
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08/29/2025
OPA has released the Guam Preservation Trust FY 2024 Financial Audit- Report No: FY 2024
- Agency: Guam Preservation Trust
The Office of Public Accountability has released the Guam Preservation Trust FY 2024 Financial Statements, 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_gpt_fy2024_financial_highlights.pdf (74.96 KB)Financial Statements
Download 2_gpt_fy2024_financial_statements.pdf (494.55 KB)
Download 2_gpt_fy2024_financial_statements.pdf (494.55 KB)Management Letter
Download 3_gpt_fy2024_management_letter.pdf (158.53 KB)
Download 3_gpt_fy2024_management_letter.pdf (158.53 KB)Auditor's Communication to Those Charged with Governance
Download 4_gpt_fy2024_arc.pdf (271.45 KB)
Download 4_gpt_fy2024_arc.pdf (271.45 KB)
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08/25/2025
OPA has released the MCS FY 2024 Financial Statement Audit Reports- Report No: FY 2024
- Agency: Mount Carmel Academy Charter School
The Office of Public Accountability has released the Mount Carmel Academy Charter School (MCS) FY 2024 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.mtcarmelguam.com to download the reports.
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File Name View/Download File File Size Financial Highlights
Download 1_mcs_hl24.pdf (132.61 KB)
Download 1_mcs_hl24.pdf (132.61 KB)Auditor's Communication With Those Charged With Governance
Download 2_mcs_arc24.pdf (1.6 MB)
Download 2_mcs_arc24.pdf (1.6 MB)Financial Statements and Report on Internal Control and Compliance
Download 3_mcs_fs24.pdf (322.11 KB)
Download 3_mcs_fs24.pdf (322.11 KB)Management Letter
Download 4_mcs_ml24.pdf (225.06 KB)
Download 4_mcs_ml24.pdf (225.06 KB)

