RI S2448

Establishes a 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, with funding from general revenue appropriations

Mandates publication of an annual performance audit plan starting November 1, 2026, prioritizing high fiscal impact areas such as 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 Rhode Island Attorney General when entities fail to make progress on corrective actions or when audits identify potential legal violations or material financial harm