Financial Reporting Requirements
This page contains links to the libraries where financial reports mandated by public law can be found. See below to find the different report types, their descriptions, and the links to view and download the reports referenced.
Pursuant to § 4118.1, Title 5 of the Guam Code Annotated, the Quarterly Statement of Revenues, Expenditures, and Changes in Fund Balance is required to be submitted by the Director of the Department of Administration. Below you will find a link to the reports that have been submitted to the Guam Legislature.
Pursuant to § 4118.2, Title 5 of the Guam Code Annotated, Monthly Cash Balance Reports for General and Special Revenue Funds are mandated to be submitted by the Director of the Department of Administration which is to include beginning cash balances, cash deposits, cash withdrawals, and ending cash balances of the government of Guam General, Special Revenue, Bond Proceeds Trust Accounts held by Trustee Custodians, and Trust Funds and Accounts no later than twenty (20) days after the end of each month. Below you will find a link to the Monthly Cash Balance Reports.
Pursuant to § 1107(g)(1) and (2), Chapter 1, Title 11 of the Guam Code Annotated, the Director of the Department of Revenue and Taxation is mandated to submit an annual tax credit report by July 15th of each year detailing all transactional information and amounts of any tax credits, rebates, abatements and offsets used from July 1 of each preceding year through June 30 of the following year to the Office of Finance and Budget, the Speaker of the Guam Legislature, and the Governor of Guam. Below you will find a link to the Annual Tax Credit Reports.