Welcome to Department of Administration - Division of Accounts Welcome to Department of Administration - Division of Accounts


DOA Division of Accounts


Division of Accounts




Mission Statements:

To ensure the Government’s financial integrity and promote an efficient, effective and accountable government.

Establish and provide a uniform financial system and control for organizational units of the government; provide accurate and timely financial information for effective management in compliance with statutory mandates and requirements.


Activity Description:

Article 2 of Chapter 22 of Title V of the Guam Code Annotated the Department of Administration as the Central Accounting Office of the Government of Guam, which will constitute the central accounting agency responsible for administration of all internal activity within the Government of Guam.

Public Law 13-96 further defined the agencies (and their funds) for which the Department performs the central accounting responsibilities of 38 different departments.


Major Objective(s):

The Department of Administration is charged to provide for a uniform financial management system and the related system of internal accounting controls for line organizations of the government to provide accurate and timely financial information for management and analyze interpret these for compliance with statutory requirements.

To accomplish these objectives, the Division provides the following services; (a) systems management and technical support. (b) payroll accounting and services. (c) appropriation and encumbrance accounting. (d) financial reporting. (e) records management .(f) accounts payable and receivable. (g) cash management. (h) accounting of federal grants and contracts. (i) bank reconciliations. (j) maintenance of subsidiary ledgers. (k) fixed assets accounting. (l) debt service management. (m) capital budget accounting, and (n) revenue forecasting for internal purposes.

Kathrine B. Kakigi, PMBA, CPA

Financial Manager