Government of Guam CCRs
CCR Mandated by Guam Law
With the enactment of Public Law 30-127, An Act Relative to Adopting the Association of Government Accountants' "Citizen-Centric Report" Initiative, CCRs are mandated by law to be completed by each government of Guam entity no later than sixty (60) calendar days after the independent audit report for a government entity has been released by the Guam Office of Public Accountability.
The Content Guidelines of the format of the mandated CCR for government of Guam entities include:
Page 1 - 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.
Page 2 - refelcting a performance report based on a summary of the entity's key missions and/or services and possible outcome measures.
Page 3 - a clear snapshot of financial data as it relates to the performance report presented in page 2. This portion of the report should address the entity's cost for services provided and by what means those costs were covered.
Page 4 - the entity's forecast of future challenges and economic outlook.