SUPERIOR COURT OF GUAM
covered by another audit for 1 year; overdue for FY2022, FY2023, FY2025 ($9.0M observed); FY2026 not yet due.
| FY | Status | Observed | Threshold | Composition | Due | Days late | SEFA expended | Obs. % of SEFA | Own report | Covering |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | Not yet due partial | $2.2M ▲ | $1.0M | outlays 83% + pass-through 17% | 2027-06-30 | — | — | — | — | — |
| 2025 | Overdue | $3.4M ▲ | $1.0M | outlays 94% + pass-through 6% | 2026-06-30 | 37d past due | — | — | — | — |
| 2024 | Covered by parent | $2.9M ▲ | $750K | outlays 91% + pass-through 9% | 2025-06-30 | — | — | — | — | 2024-09-GSAFAC-0000416061 ↗ |
| 2023 | Overdue | $2.8M ▲ | $750K | outlays 94% + pass-through 6% | 2024-06-30 | 767d past due | — | — | — | — |
| 2022 | Overdue | $2.8M ▲ | $750K | outlays 99% + pass-through 1% | 2023-06-30 | 1133d past due | — | — | — | — |
- Obligation
- $738K
- Outlay
- $3.2M
- Subaward recv
- $202K
- Subaward passed
- $665K
- Loan face value
- $0
- Awards
- 13
- FAC check
- —
- Audit type
- —
- Accepted
- —
- Auditor
- —
- Cognizant agency
- —
- Oversight agency
- —
| Component | Obligation | Outlay | Subaward recv | Subaward passed | Loan face value |
|---|---|---|---|---|---|
| Administration for Community Living HHS | $432K | $105K | $0 | $0 | $0 |
| Substance Abuse and Mental Health Services Administration HHS | $311K | $692K | $0 | $116K | $0 |
| Non-HHS federal money | $-5K | $2.4M | $202K | $549K | $0 |
Relationships
Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.
link_type = audit_coverageWhose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.
link_type = corporate_parentFrom SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.