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07/03/2025
OPA has released the Government of Guam Retirement Fund's (the Fund) FY 2024 Financial Statements Audit Report- Report No: FY 2024
- Agency: Government of Guam Retirement Fund
The Office of Public Accountability has released the Government of Guam Retirement Fund's (the Fund) FY 2024 Financial Statements and Report on Compliance and Internal Controls; 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 1._financial_highlights.pdf (89.01 KB)
Download 1._financial_highlights.pdf (89.01 KB)Financial Statements
Download 2._ggrf_fy23_fs.pdf (748.57 KB)
Download 2._ggrf_fy23_fs.pdf (748.57 KB)Auditor's Communication with Those Charged with Governance
Download 3._ggrf_fy23_arc.pdf (175.55 KB)
Download 3._ggrf_fy23_arc.pdf (175.55 KB)Management Letter
Download 4._ggrf_fy24_management_letter.pdf (136.77 KB)
Download 4._ggrf_fy24_management_letter.pdf (136.77 KB)
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06/26/2025
OPA has released PAG FY 2024 Financial Statements Audit Report- Report No: FY 2024
- Agency: Port Authority of Guam
The Office of Public Accountability has released the Port Authority of Guam (PAG) FY 2024 Financial Statements, Report on Internal Control for Each Major Federal Program and Internal Control Over Financial Reporting, 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 pag_fy24_hl_rev.pdf (117.65 KB)
Download pag_fy24_hl_rev.pdf (117.65 KB)Financial Statements
Download port_authority_of_guam_ye2024_fs.pdf (279.17 KB)
Download port_authority_of_guam_ye2024_fs.pdf (279.17 KB)Report on Compliance and Internal Control for Each Major Federal Program and Internal Control Over Financial Reporting
Download port_authority_of_guam_ye2024_ug_compliance.pdf (41.87 KB)Letter to Those Charged with Governance
Download port_authority_of_guam_ye2024_arc.pdf (1.18 MB)
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06/18/2025
OPA has released GEDA FY 2024 Financial Statement Audit Reports- Report No: FY 2024
- Agency: Guam Economic Development Authority
The Office of Public Accountability has released the Guam Economic Development Authority (GEDA) Financial Highlights, Financial Statements and Report on Internal Control and Compliance, Management Letter, and Letter to Those Charged With Governance. You may visit our website at www.opaguam.org or www.investguam.com to download the reports.
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File Name View/Download File File Size Financial Highlights
Download 1_-_geda_fy_2024_fs_highlights_final_06.18.24.pdf (69.96 KB)Financial Statements and Report on Internal Control and Compliance
Download 2_-_geda_2024-2023_fs_final._06.17.2025pdf.pdf (506.89 KB)Management Letter
Download 3_-_geda_fy24_ml_final_06.17.2025.pdf (118.57 KB)
Download 3_-_geda_fy24_ml_final_06.17.2025.pdf (118.57 KB)Letter to Those Charged with Governance
Download 4_-_geda_fy2024_arc_final_06.17.2025.pdf (1.5 MB)
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06/13/2025
OPA has released GIAA FY 2024 Financial Audit- Report No: FY 2024
- Agency: Guam International Airport Authority
The Office of Public Accountability has released the A.B. Won Pat International Airport Authority, Guam’s (GIAA) Fiscal Year 2024 Financial Statements, Reports on Compliance for Each Major Federal Program and Internal Control Over Financial Reporting, Report on Compliance for the Passenger Facility Charge Program, Management Letter, and 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 giaahighlights24.pdf (69.11 KB)
Download giaahighlights24.pdf (69.11 KB)Financial Statements
Download giaafs24.pdf (478.45 KB)
Download giaafs24.pdf (478.45 KB)Compliance and Internal Control - Major Federal Programs and Financial Reporting
Download giaacompliance-ug24.pdf (184.26 KB)
Download giaacompliance-ug24.pdf (184.26 KB)Compliance and Internal Control - Passenger Facility Charge Program
Download giaacompliance-pfc24.pdf (184.45 KB)
Download giaacompliance-pfc24.pdf (184.45 KB)Management Letter
Download giaaml24.pdf (124.66 KB)
Download giaaml24.pdf (124.66 KB)Auditor's Communication With Those Charged With Governance
Download giaagovernance24.pdf (1.69 MB)
Download giaagovernance24.pdf (1.69 MB)
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06/10/2025
OPA has released UOG FY 2024 Financial Audit- Report No: FY 2024
- Agency: University of Guam
The Office of Public Accountability has released the University of Guam’s (UOG) Fiscal Year 2024 Financial Statements, Reports on Compliance for Each Major Federal Program and Internal Control Over Financial Reporting, Management Letter, and 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 uoghighlights24.pdf (490.54 KB)
Download uoghighlights24.pdf (490.54 KB)Financial Statements
Download uogfs24.pdf (600.12 KB)
Download uogfs24.pdf (600.12 KB)Compliance and Internal Control
Download uogcompliance24.pdf (351.59 KB)
Download uogcompliance24.pdf (351.59 KB)Management Letter
Download uogml24.pdf (252.9 KB)
Download uogml24.pdf (252.9 KB)Auditor's Communication With Those Charged With Governance
Download uoggovernance24.pdf (1.58 MB)
Download uoggovernance24.pdf (1.58 MB)
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06/09/2025
OPA has released GCC FY 2024 Financial Audit Reports- Report No: FY 2024
- Agency: Guam Community College
The Office of Public Accountability has released the Guam Community College's Fiscal Year 2024 Financial Statements, Report on Compliance and on Internal Control, 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 gcchighlights24_final.pdf (49.29 KB)
Download gcchighlights24_final.pdf (49.29 KB)Financial Statements
Download gcc_fy24_fs_final_06.06.25.pdf (430.91 KB)
Download gcc_fy24_fs_final_06.06.25.pdf (430.91 KB)Report on Compliance and on Internal Control
Download gcc_compliance_report_final_06.06.25.pdf (282.63 KB)Letter to Those Charged with Governance
Download gcc_fy24_arc_final_06.06.25.pdf (1.53 MB)
Download gcc_fy24_arc_final_06.06.25.pdf (1.53 MB)
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06/08/2025
OPA has released the Guam Housing Corporation (GHC) FY 2024 Financial Audit- Report No: FY 2024
- Agency: Guam Housing Corporation
The Office of Public Accountability has released the Guam Housing Corporation (GHC) FY 2024 Financial Statements, Report on Internal Control Over Financial Reporting and on Compliance, and Auditor’s Communication with Those Charged with Governance.
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File Name View/Download File File Size Financial Highlights
Download 1_-_ghc_fy_2024_financial_highlights_final.pdf (140.46 KB)Financial Statements and Report on Internal Controls Over Financial Reporting and Compliance
Download 2_-_ghc_fy_2024_financial_statements.pdf (411.59 KB)Auditor’s Communication with Those Charged with Governance
Download 3_-_ghc_fy_2024_auditors_communication_to_those_charged_with_governance_rev.pdf (1.49 MB)
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06/06/2025
OPA has released the CTHACS FY 2021 and 2022 Financial Audit- Report No: FY 2021 and FY 2022
- Agency: Career Tech High Academy Charter School
The Office of Public Accountability has released the Career Tech High Academy Charter School (CTHACS) FY 2021 and 2022 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.-
File Name View/Download File File Size Financial Highlights
Download 1_-_cthacs_fy_2021_and_2022_financial_highlights_final_06.06.25.pdf (331.44 KB)Financial Statements and Report on Internal Control and Compliance
Download 2_-_cthacs_fy2021_fs_final_06.05.2025.pdf (363.76 KB)Financial Statements and Report on Internal Control and Compliance
Download 2_-_cthacs_fy2022_fs_final_06.05.2025.pdf (380.29 KB)Letter to Those Charged with Governance
Download 3_-_cthacs_fy2021_arc_final_06.05.25.pdf (2.48 MB)Letter to Those Charged with Governance
Download 3_-_cthacs_fy2022_arc_final_06.05.25.pdf (2.51 MB)
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06/05/2025
OPA has released the Guam Visitors Bureau (GVB) FY 2024 Financial Audit- Report No: FY 2024
- Agency: Guam Visitor's Bureau
The Office of Public Accountability has released the Guam Visitors Bureau’s FY 2024 Financial Statements and Report on Internal Controls Over Financial Reporting and 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_-_gvb_fy_2024_financial_highlights_final_rev.pdf (78.58 KB)Financial Statements and Report on Internal Controls Over Financial Reporting and Compliance
Download 2_-_gvb_fy_2024_financial_statements.pdf (498.36 KB)Management Letter
Download 3_-_gvb_fy_2024_management_letter.pdf (250.82 KB)
Download 3_-_gvb_fy_2024_management_letter.pdf (250.82 KB)Letter to Those Charged with Governance
Download 4_-_gvb_fy_2024_auditors_communication_to_those_charge_with_governance.pdf (1.57 MB)
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06/03/2025
OPA has released TAF FY 2023 Financial Statements Audit Report- Report No: FY 2023
- Agency: Tourist Attraction Fund
The Office of Public Accountability has released the Guam Tourist Attraction Fund (TAF) FY 2023 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 1_gtaf_fy_23_hl.pdf (391.38 KB)
Download 1_gtaf_fy_23_hl.pdf (391.38 KB)Financial Statements
Download 2_gtaf_fy_23_fs.pdf (224.5 KB)
Download 2_gtaf_fy_23_fs.pdf (224.5 KB)Letter to Those Charged with Governance
Download 3_gtaf_fy_23_arc.pdf (1.53 MB)
Download 3_gtaf_fy_23_arc.pdf (1.53 MB)

