The Office of Public Accountability issued 12 performance audits in calendar year 2025 identifying a combined $242 million in financial impact, according to its annual report.
The OPA also provided oversight for 27 financial audits and administered nine procurement appeals during the year, Public Auditor Benjamin Cruz said in a message included in the report.
“We continue to improve the efficiency and effectiveness of our government, promote ethics, integrity, and transparency, and to assure our people that the government indeed works on their behalf and in their interest,” Cruz said.
Cruz noted ongoing delays in the issuance of the GovGuam-wide financial audit, with draft fiscal year 2024 reports circulating months past the statutory deadline. The U.S. Department of the Interior’s Office of Insular Affairs has initiated mandatory biweekly status meetings and committed financial resources to support more timely completion, the report states.
In 2025, OPA updated audit contracts for seven agencies to require financial audits be issued no later than Feb. 28 following the end of the fiscal year. The office also increased meetings, required progress updates and set stricter deadlines to address delays.
The report said 19 GovGuam entities received unmodified opinions on their fiscal year 2024 financial statements. However, none of the six agencies subject to federal Single Audit requirements qualified as low-risk auditees.
OPA received nine procurement appeals in 2025. Five were dismissed, three were stayed by stipulation of the parties and one decision was issued.
“As we take a look back at 2025 and all that we have accomplished, I feel excited with what 2026 has to offer with ensuring transparency and accountability,” Cruz said.

