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. CH. 19 OFFICE OF PUBLIC ACCOUNTABILITY

(2)Additional details regarding the design guidelines for the compilation of a “Citizen-Centric Report” can be found in Appendix “B,” attached herein.