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.

• Public Law 30-127
• Memo to Entities
• CCR Guidelines
• Click Here for Official Citizen Centric Reports

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.

• P.L. 31-233 Budget Act
• Memo to Entities
• Click here for the audio files

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.

• Ethics in Government Program
• Public Law 28-76
• Ethical Standards for Government Employees
• Ethics in the Public Sector Course Material
• Ethics Law Compliance Best Practices
• Public Service Values for Local Elected Officials
• Ethical Tool Kit

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.

• Exempt Organization Requirements
• FCN-2-2-111
• Form 990-N
• Click here for more DRT Forms