Separation of Powers

1
Separation of Powers
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Ernest A. Almonte CPA, CFE, CGFM Auditor
General
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Office of the Auditor General - State of Rhode
Island
2
Background
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• Auditor General for the State of Rhode Island
  
• Graduate of Bryant College (BSBA and Masters)
• CPA, CFE, CGFM
• Yellow Book Advisory Committee Domestic
  Group
• American Institute of Certified Public
  Accountants (GPAC)
• National State Auditors Association
• Entrepreneur
• Homeland Security

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Office of the Auditor General - State of Rhode
Island
3
Office of the Auditor General
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Mission Statement The Office of the Auditor
General exists to support the State Legislature
and Federal Government in meeting their
constitutional responsibilities and to help
improve the performance and accountability of
government.
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Office of the Auditor General - State of Rhode
Island
4
Office of the Auditor General
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Core Values Integrity Independence Accountabili
ty Reliability
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Office of the Auditor General - State of Rhode
Island
5
Management and Staff
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• Auditors - 37
• Certified Public Accountants - 20
• Certified Fraud Examiners - 4
• Certified Government Financial Managers - 3
• Computer Specialists - 5
• Advanced Degrees (Masters) - 7
• Strategic Plan
• CPA Ceremony - (3/40, No. 1)

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Office of the Auditor General - State of Rhode
Island
6
What do we do?
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• Financial Statement Audit for the State of Rhode
  Island
• Federal Single Audit
• Performance Audits
• Agreed upon procedure audits
• Fraud Audits
• Oversight on Municipal audits and Municipal
  Financial Health
• 5.5 Cap on Property Taxes as it relates to
  emergency expenditures

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Office of the Auditor General - State of Rhode
Island
7
Oversight/Accountability
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• Accountability, Accountability, Accountability
• Performance Audits
• Agreed upon procedure audits
• Use of experts
• Audit Committees
• Yellowbook
• Goals and objectives tied to funding
• Public Hearings to address audit findings

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Office of the Auditor General - State of Rhode
Island
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Oversight/Accountability
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• Municipality Issues
• GPRA
• GAO
• Comptroller General-Auditor General - defacto
  Chief Accountability Officer
• Timely oversight - do not wait until the end of
  the year
• Yellowbook - Competency and Independence
• Auditor General Website - public site with all of
  our reports-www.oag.ri.gov

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Office of the Auditor General - State of Rhode
Island
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Oversight/Accountability
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• There has to be a comprehensive approach to
  oversight
• Elected Officials oversight
• Funding with auditable goals and objectives tied
  to them
• Sunset provisions
• Performance audits and agreed upon procedure
  audits
• Audit Committee with a public hearing on findings
• Financial Audits and Single Audits
• Audit Risk Analysis
• Auditor Generals Office involvement

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Office of the Auditor General - State of Rhode
Island
10
Oversight/Accountability
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Total Commitment from me as the Auditor General
and our office to help the legislature fulfill
its oversight responsibilities.
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Office of the Auditor General - State of Rhode
Island
11
Questions?
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Office of the Auditor General - State of Rhode
Island
12
Contact Information
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Ernest A. Almonte CPA, CFE, CGFM Auditor
General 1145 Main Street, Providence, RI
02860-4807 401-222-2435 email ernest.almonte_at_oag.
ri.gov website www.oag.ri.gov

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Office of the Auditor General - State of Rhode
Island