NATIONAL PUBLIC AUDITOR – Haser Hainrick
- Shall inspect and audit transactions, accounts, books and other financial records of every branch, department, office, board, commission, bureau, and statutory authority of the National Government and of other public legal entities, including, but not limited to, States, subdivisions thereof, and nonprofit organizations receiving public funds from the National Government.
- May audit records of any contractors performing work on a cost reimbursement type contract basis for the National Government to verify the cost charged to the public contract. Contractors performing public work pursuant to a contract with the National Government shall keep and maintain records adequate to establish the validity of costs charged to the National Government.
- May subpoena summon person to appear at a reasonable time before him to administer oaths to such persons. He may question such person, under oath, regarding receipts and expenditures of money and other reasonable and relevant matters necessary for the due execution of the duties vested in the Public Auditor.
- Is authorized to conduct financial and compliance audits to determine whether the financial statements of an audited entity present fairly the financial position and results of operations in accordance with GAAP and whether the entity has complied with laws and regulations that may have a material affect on the financial statements.
- Is authorized to conduct economy and efficiency audits to determine if an entity is managing and utilizing its resources economically and efficiently and has complied with laws and regulations concerning economy and efficiency.
- Is authorized to conduct audits to determine whether desired results or benefits established by the Congress or other authorizing body are being achieved and whether the program administrators have considered alternatives that might yield desired results at lower costs.
- May recommend improvement of controls designed to safeguard assets, provide timely and accurate financial records, promote efficient and effective use of resources and ensure compliance with laws and regulations.
The Public Auditor shall establish plans to carry out the responsibilities of the department.
- Staffing plans and financial budgets should be based on the audit work schedules.
- Activity reports should be prepared and submitted to Congress annually.
- Training for continuing education should be scheduled to meet professional requirements.
- The Public Auditor will write and maintain policies and procedures to guide the staff.
- The Public Auditor will establish a program for selecting and developing the human resources of the department.
- The Public Auditor will coordinate internal and external audit activities.
- The Public Auditor will maintain a quality assurance program to evaluate the operations and the work of the department. This will include reviewing the quality of the work to assure compliance with AICPA Standards, Government Auditing Standards and compliance with department policies and procedures as well as providing for periodic external review (peer reviews) of the department.