1 Guam Code Ann. § 1922
Terms Used In 1 Guam Code Ann. § 1922
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(a) Timeline for Submission. No later than sixty (60) calendar days after the independent audit report for a government entity has been released by the Office of Public Accountability for each fiscal year, every director, administrator, president or head of a government of Guam agency, including line agencies, autonomous and semi-autonomous agencies, public corporations,
1 Guam Code Ann. GENERAL PROVISIONS
CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
the Guam Mayor’s Council, the Courts of the Judiciary of Guam and I Liheslaturan Guåhan, shall submit to the Public Auditor of Guam and the Speaker of I Liheslaturan Guåhan, in electronic format (via .pdf e-mail attachment), a “”Citizen-Centric Report.”” The same shall be posted on the entity’s website.
(b) Content Guidelines.
(1) Said report should be in the most current format proffered by the Association of Government Accountants (AGA), and currently suggested as follows:
(A) Page one (1) of the “”Citizen-Centric Report”” should include a brief table of contents, and shall contain information about the entity, including, but not limited to, the entity’s vision statement, strategic goals, operational structure, and demographics.
(B) Page two (2) of the “”Citizen-Centric Report”” should reflect a performance report based on a summary of the entity’s key missions and/or services and possible outcome measures.
(C) Page three (3) of the “”Citizen-Centric Report”” should provide a clear snapshot of financial data as it relates to the performance report presented in page two (2). This portion of the report should address the entity’s cost for services provided and by what means those costs were covered.
(D) Page four (4) of the “”Citizen-Centric Report”” should present the entity’s forecast of future challenges and economic outlook.
(2) Miscellaneous information, including, but not limited to, information sources, entity contact information, and feedback options, may be included in sections throughout the report.
(3) Additional details regarding the content guidelines for the compilation of a “”Citizen-Centric Report”” can be found in Appendix “”A,”” attached herein.
(c) Design Guidelines.
1 Guam Code Ann. GENERAL PROVISIONS
CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY
(1) The design of a “”Citizen-Centric Report”” is just as important as the content. A report will only be effective if it is read and referenced; thus, it should be visually appealing. The AGA, the birthplace of the “”Citizen-Centric Report”” initiative, has created guidelines for the design of “”Citizen-Centric Reports,”” to include suggestions for design considerations of visual appeal and readability, physical layout, colors, images and graphics, and type and fonts. The AGA also provides suggestions for publishing software and report distribution.
(2) Additional details regarding the design guidelines for the compilation of a “”Citizen-Centric Report”” can be found in Appendix “”B,”” attached herein.
SOURCE: Added by P.L. 30-127:2 (Apr. 2, 2010), codified to this section by the Compiler pursuant to P.L. 30-127:4.
2017 NOTE: Subitem designations in subsections (b) and (c)
altered/added pursuant to authority of 1 Guam Code Ann. § 1606.
2015 NOTE: Pursuant to P.L. 30-127:3, this provision was effective retroactively to January 1, 2010. See P.L. 30-127 to view appendices referenced in subsections (b)(3) and (c)(2).