Rhode Island. Office of the Auditor General | State Archives Catalog
The Office of the Auditor General was created under General Law 22-13-1 and signed into law by Governor Noel on May 15, 1973, with an amendment made in 1974 that clarified the authority of the Auditor General. The Auditor General serves under the jurisdiction of the Joint Committee on Legislative Affairs.
In creating an audit agency under legislative authority, Rhode Island has joined a nationwide trend which finds the majority of states adopting this concept. The office has been formed to assist the General Assembly in reviewing compliance, efficiency and economy, and effectiveness of state programs. In order to carry out this broad range of responsibilities, the Office of the Auditor General through its post audits has enlarged upon the traditional rle of examination of financial results and review for legal compliance by assuming the additional obligation of conducting performance audits.
The Act establishing the Office of the Auditor General defines performance audit as an examination of effectiveness of administration and its efficiency and adequacy in terms of the program of the state agency authorized by law to be performed.