Government of Guam procurement methods, federal reimbursement processing and above-step recruitment will be the subjects of performance audits by the Guam Office of Public Accountability this year.
The office has released its 2026 work plan, and auditors will also take a look at the Public Health sanitation inspection process, government-wide travel and the attorney general’s opioid recovery trust fund.
Public Auditor Benjamin J. Cruz said the plan was developed after conducting risk assessments, seeking feedback from government leaders and the public, and identifying hotline tips and citizens concerns.
Cruz said OPA prioritized performance audits relative to revenue collection, government expenditures, and cost-savings programs. The office also allowed for flexibility in the event of emerging issues.
“The people of Guam and our government rely on OPA to serve as their guardian to ensure the effective administration and management of public funds and programs,” Cruz said. “Even with our limited resources, OPA strives to conduct as many audits and mandates, to decide as quick as possible on procurement appeals, and to address hotline tips and citizens’ concerns.”
Other scheduled performance audits include:
- Guam Cancer Care (non-profit)
- Medicaid Program (Public Health)
- Village Streets Management (Department of Public Works)
- Credit card use series (Research Corporation of the University of Guam)
- Recycling Revolving Fund (Guam Environmental Protection Agency)
- Accountability of Textbooks (Department of Education)
- Invasive Species Fund (Department of Agriculture)
- Environmental Trust Fund (Guam EPA)
- Village Community Care Grant (Public Health)
- Mitigation efforts to address shortages of workers needed to meet sustainable development goals (government-wide)
- FY 2023-2024 Status of Legislative Mandates (OPA)
- Air-conditioning units (GDOE)
In addition, 31 government agencies and programs have been identified for financial audits, including:
- A.B. Won Pat International Airport Authority, Guam
- Business and Technology Academy Charter School
- Career Tech High Academy Charter School
- CHamoru Land Trust Commission
- Department of CHamoru Affairs
- Government of Guam (GovGuam-wide)
- Government of Guam Retirement Fund
- Government of Guam Retirement Fund (457 Plan)
- Government of Guam Self-Insurance Plan
- Guahan Academy Charter School
- Guam Ancestral Lands Commission
- Guam Community College
- Guam Department of Education
- Guam Economic Development Authority
- Guam Housing and Urban Renewal Authority
- Guam Housing Corporation
- Guam Memorial Hospital Authority
- Guam Power Authority
- Guam Preservation Trust
- Guam Solid Waste Authority
- Guam Visitors Bureau
- Guam Waterworks Authority
- Healthy Futures Fund
- iLearn Academy Charter School
- Maga'låhen Hurao CHamoru Academy Charter School
- Mount Carmel Academy Charter School
- Port Authority of Guam
- Public Broadcasting Service Guam
- Science is Fun and Awesome Learning Academy Charter School
- Tourist Attraction Fund
- University of Guam