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“Separation of Powers”

“Separation of Powers”. ________________________________________________________________________________________________________________________________________________________________________________. Ernest A. Almonte CPA, CFE, CGFM Auditor General.

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“Separation of Powers”

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  1. “Separation of Powers” ________________________________________________________________________________________________________________________________________________________________________________ Ernest A. Almonte CPA, CFE, CGFM Auditor General _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  2. Background ________________________________________________________________________________________________________________________________________________________________________________ • 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 _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  3. Office of the Auditor General ________________________________________________________________________________________________________________________________________________________________________________ “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. _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  4. Office of the Auditor General ________________________________________________________________________________________________________________________________________________________________________________ “Core Values” Integrity Independence Accountability Reliability _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  5. Management and Staff ________________________________________________________________________________________________________________________________________________________________________________ • 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) _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  6. What do we do? ________________________________________________________________________________________________________________________________________________________________________________ • 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 _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  7. Oversight/Accountability ________________________________________________________________________________________________________________________________________________________________________________ • 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 _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  8. Oversight/Accountability ________________________________________________________________________________________________________________________________________________________________________________ • 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 _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  9. Oversight/Accountability ________________________________________________________________________________________________________________________________________________________________________________ • 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 General’s Office involvement _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  10. Oversight/Accountability ________________________________________________________________________________________________________________________________________________________________________________ Total Commitment from me as the Auditor General and our office to help the legislature fulfill its oversight responsibilities. _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  11. Questions? ________________________________________________________________________________________________________________________________________________________________________________ _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

  12. Contact Information ________________________________________________________________________________________________________________________________________________________________________________ Ernest A. Almonte CPA, CFE, CGFM Auditor General 1145 Main Street, Providence, RI 02860-4807 401-222-2435 email: ernest.almonte@oag.ri.gov website: www.oag.ri.gov _____________________________________________________________________________________________________________________________________________ Office of the Auditor General - State of Rhode Island

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