Rhode Island Code of Regulations Title 130 - AUDITOR GENERAL
Rhode Island Code of Regulations, Title 130, is dedicated to the Auditor General of Rhode Island. This title outlines the rules and procedures that govern the operations and responsibilities of the Rhode Island Office of the Auditor General (OAG).
The Auditor General is an independent legislative audit agency responsible for providing objective and reliable information to the Rhode Island General Assembly on the financial condition of the state, the effectiveness and efficiency of state government programs, and compliance with laws and regulations.
While the specific parts within Title 130 may be limited, the primary focus is on:
Maximum Levy – Standards and Procedures for Certification of an Emergency Situation in Accordance with R.I. Gen. Laws § 44-5-2 (as amended) for Rhode Island Cities and Towns and for Certain Fire Districts (when specified by law) (1This is currently listed as Part 1: 130-RICR-00-00-1, as of my last update).
This is a critical regulation because it addresses the process by which a municipal entity (cities, towns, and certain fire districts) can exceed the statutory four percent (4%) limit on property tax levy increases. The Auditor General plays a vital role in certifying whether an emergency situation exists that justifies such an increase.
This part would detail:
The criteria for what constitutes an "emergency situation."
The notification process for municipal entities to inform the Auditor General of an anticipated or existing emergency.
The documentation required to support a request for certification.
The procedures for the Auditor General to review and either certify or deny the emergency situation.
Procedures for appeals related to these certifications.
The broader responsibilities of the Rhode Island Auditor General, as established by state law (R.I.G.L. § 22-13-1 et seq.), include:
Financial Audits: Conducting annual audits of the state's financial statements to ensure conformance with generally accepted accounting principles and providing opinions on their fairness. This also includes compliance audits with laws, regulations, and contracts.
Performance Audits: Evaluating the efficiency, effectiveness, and economy of state government programs and agencies, identifying areas for improvement, and making recommendations to enhance operations, controls, and cost savings.
Federal Funds Oversight: Ensuring that federal assistance received by the state is expended in compliance with federal laws and program regulations (e.g., through the annual Single Audit).
Municipal and Quasi-Public Entity Oversight: Serving as a liaison and providing oversight on financial and accounting matters for municipalities and quasi-public corporations, including reviewing their annual audited financial statements and prescribing uniform accounting principles.
Fraud, Waste, and Abuse Prevention: Supervising investigations and oversight reviews to prevent and detect fraud, waste, abuse, and mismanagement of public funds.
Access to Information: Having full and unlimited access to records of any public agency, including executive sessions, to fulfill audit responsibilities.
Reporting: Reporting audit findings, including any violations of law, improper expenditures, or irregularities, to the General Assembly and relevant officials.
In essence, Rhode Island Code of Regulations Title 130, though it might contain a limited number of specific parts, reflects the Auditor General's crucial role in ensuring accountability, transparency, and fiscal integrity across Rhode Island's state and municipal governments.
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