RI H7982

Establishes a dedicated performance audit division within the Office of the Auditor General (OAG) to evaluate the economy, efficiency, and effectiveness of state programs and expenditures

Requires minimum staffing of 5 full-time equivalent positions, including a chief performance auditor and analysts/auditors, with authority to hire outside contractors for specialized expertise

Mandates annual performance audit plans starting November 1, 2026, with public reports beginning November 1, 2027, prioritizing high-impact areas like Medicaid, procurement, and IT projects

Requires audited entities to submit corrective action plans within 60 days of receiving audit reports to the OAG and legislative finance committees

Authorizes the Auditor General to refer matters to the Attorney General when entities fail to address deficiencies or when audits identify potential legal violations or material financial harm