Guam § 1922 - The “Citizen-Centric Report.”

§ 1922. The “Citizen-Centric Report.”

(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, the Guam Mayors’ 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) 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.

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(2) Additional details regarding the design guidelines for the compilation of a “Citizen-Centric

Report” can be found in Appendix “B,” attached herein.