Guam OPA - The Office of Public Accountability

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APIPA

CNMI OPA (http://www.opacnmi.com/) - Our counterpart in Saipan.
Office of the Pohnpei State Auditor (http://www.opsa.fm/)
Office of the Virgin Islands Inspector General (http://www.viig.org/)

RESOURCES

AccountingPage (http://accountingpage.com/) - Comprehensive Accounting Services Web Directory
AGA Ethics Handbook (http://www.agacgfm.org/about/2003EthicsHandbook.pdf)
AuditNet (http://www.auditnet.org) - Good resource for audit programs and checklists.
Compiler of Laws (www.guamcourts.com/CompilerofLaws)
Guam Procurement Code (http://www.guamcourts.org/CompilerofLaws/GCA/05gca/5gc005.PDF)
Guam Public Laws (http://www.guamlegislature.com/) - Provides access to public laws, information of activities and events of the Guam legislature.
Guam's Comprehensive Annual Financial Report (http://www.admin.gov.gu/doa/doacct.html) - Guam's Comprehensive Annual Financial Report is a publication on of the Division of Accounts for the Department of Administration and the Government of Guam.
KUAM (http://www.kuam.com/) - Local broadcasting network. Reference for current events.
MARKET GUIDE (http://www.marketguide.com)
OMB Circulars (http://www.whitehouse.gov/omb/grants/)
PDN (http://www.guampdn.com/) - Local newspaper. Reference for current events.
Single Audit Information (http://harvester.census.gov/sac/sainfo.html)
The Government Auditing Standards (GAS) (http://www.gao.gov/) - The Government Auditing Standards (GAS), better known as the Yellow Book is available for download.
U.S. Code (http://www4.law.cornell.edu/uscode/)
U.S. Government Accountability Office (http://www.gao.gov/)

AFFILIATES

AICPA (http://www.aicpa.org/) - Committed to member service and the public interest, the American Institute of Certified Public Accountants and its predecessors have been serving the accounting profession since 1887.
Association of Government Accountants (National) (http://www.agacgfm.org/) - the educational organization dedicated to the enhancement of public financial management. AGA serves the professional interests of financial managers, from local, state and federal governments, as well as public accounting firms, responsible for effective
Government Finance Officers' Association (http://www.gfoa.org/)
NASACT (http://www.nasact.org/) - The National Association of State Auditors, Comptrollers and Treasurers is an organization for state officials who deal with the financial management of state government. NASACT's membership is comprised of officials who have been elected or appointed to
National Association of Local Government Auditors (http://www.nalga.org/) - (Cities of San Jose and Portland are good resource links)
South Pacific Association of Supreme Audit Institutions (http://www.oag.govt.nz/SPASAI/SPASAIHome.htm)
United States Department of the Interior Office of the Inspe (http://www.oig.doi.gov/)

Government of Guam Directory

A.B. Won Pat International Airport Authority (http://guamairport.com/main/)
Bureau of Budget & Management Research (http://www.bbmr.guam.gov/)
Bureau of Information Technology (http://www.bit.guam.gov/)
Bureau of Statistics and Planning (http://www.bspguam.com/)
Civil Service Commission (http://www.geocities.com/civilservicegovguam/home.htm)
Commission on Decolonization (http://www.decolonizeguam.com/)
Consolidated Commission on Utilities (http://www.ccuguam.com/)
Department of Administration (http://www.admin.gov.gu/admin.html)
Department of Agriculture (http://www.guamdawr.org/)
Department of Chamorro Affairs (http://www.chamorroaffairs.org/html/index.html)
Department of Corrections (http://www.depcor.com/)
Department of Customs & Quarantine (http://www.guamcustoms.org/)
Department of Integrated Services for Individuals with Disab (http://bit.guam.gov/Default.aspx?alias=bit.guam.gov/disid)
Department of Labor (http://www.guamdol.net/)
Department of Land Management (http://www.guam.gov/dlm)
Department of Mental & Substance Abuse (http://www.healthychoicesguam.org/index.htm)
Department of Mental & Substance Abuse – Peace Office (http://www.peaceguam.org/)
Department of Military Affairs (http://bit.guam.gov/Home/tabid/771/Default.aspx)
Department of Parks and Recreation (http://bit.guam.gov/Default.aspx?alias=bit.guam.gov/dpr)
Department of Public Health & Social Services (http://dphss.guam.gov/)
Department of Public Works (http://dpw.guam.gov/)
Department of Revenue and Taxation (http://www.guamtax.com/)
Government of Guam Retirement Fund (http://ggrf.com/)
Guam Ancestral Lands Commission (No Website.)
Guam Community College (http://www.guamcc.net/)

OTHER STATE AUDITORS

Call to report improper
government activities
(47AUDIT or 472-8348)

Report a Citizen Concern or Abuse
Audit Request

Rules of Procedure for Procurement Appeals
Appendix A - Notice of Appeal Form
Appendix B - Declaration Form
Appendix C - Notice of Hearing Form
Appendix D - Hearing Request/Waiver Form
Click here for Procurement Appeals Flowchart
Click here for Proposed Rules and Related Procurement Laws

Click here for Filed Appeals

The Citizen-Centric Reporting Initiative (CCR) is intended to foster innovative means of communication between governments and their citizenry. The CCR seeks to provide government financial information to its citizens in forms that are clear and understandable, updated regularly and often, delivered to all, easy to locate, honest in breadth and technically accurate in detail.

As required by Public Law 31-233, the Office of Public Accountability will post audio recording of each monthly meeting of Boards and Commissions of all agencies, public corporations, and departments of the Government of Guam.

As required by Public Law 28-76, the Office of the Public Auditor has established an ethics in government program for elected and appointed government officials.

If the Guam Department of Revenue and Taxation (DRT) recognizes an organization as exempt, the organization will be required to file certain returns and applications and publish its financial statements.

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Audit Procurement Appeals
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