"Auditing for Good Governance"

Our PridePublic AuditorBenjamin J.F. Cruz

Administrative Services OfficerMarisol Andrade, CGFM

AuditorsAmacris Legaspi, CGFMAndriana Quitugua, CFEChristian RiveraClariza Roque, CGAP, CICAEdlyn Dalisay, CPA, CGFMFrederick Jones

Ira Palero, CPAJerrick Hernandez, CGAP, CICAMichele BrillanteMaria Thryza Bagana, CGFMVincent Duenas

OFFICE OF PUBLIC ACCOUNTABILITYUfisinan I Kuinentan Pupbliku

A Report to Our CitizensFiscal Year 2018

Our Mission Our Core Values Our Vission"To ensure public trust and

good governance in theGovernment of Guam, we

conduct audits andadminister procurementappeals with objectivity,

professionalism, andaccountability"

ObjectivityProfessionalismAccountability

"The Government of Guam isa model for good

governance with OPAleading by example as a

model robust office".

Doc. No. 35GL-19-0884.*

Performance Audits

Procurement Appeals

8

8 23 3

Auditreportsissued

Appealsadministered

Financialaudits

Request forProposals

Staff Time46%Performance audits,

mandates & investigatives

24%Training, administration &others

18% Leaves & holidays

12% Financial audits &procurement appeals

OPA Welcomes the New Public Auditor

In September2018, theHonorable ChiefJustice KatherineMaraman sworeBenjamin J.F. Cruzinto office asGuam's secondelected publicauditor.

OPA  Audit Report WinsNational RecognitionIn May 2018, OPA auditreport "Department ofPublic Works VillageStreets ManagementStrategy" issued inDecember 2017 won theKnighton Award in theextra-large audit category.

Staff Professional AchievementsMaria Thyrza Bagana, Auditor III

Certified Government Finance ManagerEarned in June 2018

Amacris Legaspi, Accountability Auditor IICertified Government Finance Manager

Earned in July 2018

Frederick Jones, Accountability Auditor IMaster of Business Administration - Project Management

Earned in September 2018

Ira Palero, Auditor ICertified Public AccountantEarned in November 2018

Our Performance

1.  Guam Regional Transit Authority Procurement and Billing of          Public Transit Services2.  Guam Football Association Soccer Stadium Contributions3.  Department of Revenue & Taxation Real Property Tax Assessments          and Exemptions4.  Department of Revenue & Taxation Tobacco Tax5.  Government of Guam Health Insurance Contracts Analysis6.  Guam Regional Transit Authority Non-Appropriated Funds7.  Department of Public Works Inventory Management of           Consumable Parts, Supplies, and Materials Inventory8.  Guam Economic Development Authority Qualifying Certificate          Community Cash Contributions

$47.2Min questioned costs, lostrevenues, and otherfinancial impacts

34auditrecommendations

Financial Audits Oversight

Doc. No. 35GL-19-0884.*

Our FinancesFY 2018 Funding Source FY 2018 Expenditures

$1.5MAppropriation

$60KOPA CashReserves

83%,  Personnel$1.3M

$122K8%, Rent

Attorneys

$126K8%,  Contractual

$18K1%, Training & Others

5-Year Trend OPA TrainingGrants

The U.S. Department of Interior'sOffice of Insular Affairs (DOI-OIG)

funds most of OPA's staff professionaldevelopment. In June 2017, US DOI-

OIG awarded OPA with a  $76Ktechnical assistance grant available

for use until September 2020.

In April 2019, the US DOI-OIGawarded OPA another technical

assistance grant for the same amountavailable for use until September

2022.

For more details on OPA's financial information,visit www.opaguam.org.

5,686Montly Page Views

PersonnelCount

12 13 15 17 18

(in millions)

Doc. No. 35GL-19-0884.*

Our Outlook

We want to hearfrom you!

Contact Edlyn Dalisayat 475-0390 ext. 219 oredalisay@guamopa.com

With 450 participants, OPA proudlyhosts the Association of Pacific

Island Public Auditors' 30th AnnualConference at Dusit Thani Guam

Resort in August 2019.

Funding Level Challenges

For FY 2020, OPA requested fora  $144K budget increase. This wouldallow OPA's qualified staff to receive

their deserved compensation. Inaddition, OPA plans to hire additionalstaff to make up for the lost 43 yearsin experience after the Public Auditor

made a tough decision to cutpersonnel to stay within the FY 2019

budget granted by the Legislature.

2019-2023Strategic Plan

To ensure the public trust and assure

good governance in the  Government ofGuam, we set out four strategic goals: (1) protect the independence of OPA,

(2) deliver quality audit reports that aretimely and impactful,

(3) deliver timely decisions onprocurement appeals, and

(4) effectively engage with stakeholdersto communicate and promote OPA's

value and benefits.

2019-2023Stakeholders Engagement Plan

OPA outlined the direction and scope

of the office's engagement with itsinternal and external stakeholders. The

plan commits to building on OPA'srelationship with stakeholders and aims

to increase the value they see in theaudit reports and other OPA-provided

services.

Doc. No. 35GL-19-0884.*