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State of Rhode Island

Office of the Auditor General

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.

School Districts

The Office of the Auditor General (OAG) has statutory oversight responsibilities relating to the State of Rhode Island’s school districts and regional school districts.  School districts that are part of the primary municipal government are included in the municipality’s annual audit.  Regional school districts obtain a separate annual audit. Oversight responsibilities include, but are not limited to, receipt and review of the annual audit, approval of auditor selection for regional school districts, receipt of corrective action plans to address audit issues, approval of plans to address accumulated deficits, and the receipt and review of the annual uniform chart of accounts (UCOA) agreed-upon procedures report.  Additionally, the OAG monitors and encourages timely financial reporting, fiscal stability, and compliance with reporting requirements including accounting and reporting standards, and state reporting requirements.

The OAG issues two annual reports relating to school district reporting: 

For more information on the State’s School Districts, visit Rhode Island’s Department of Education website:  RI School Districts | RI Department of Education

School District Reporting Entities

School Districts:

  • Barrington
  • Burrillville
  • Central Falls
  • Coventry
  • Cranston
  • Cumberland
  • East Greenwich
  • East Providence
  • Foster
  • Glocester
  • Jamestown
  • Johnston
  • Lincoln
  • Little Compton
  • Middletown
  • Narragansett
  • New Shoreham
  • Newport
  • North Kingstown
  • North Providence
  • North Smithfield
  • Pawtucket
  • Portsmouth
  • Providence
  • Scituate
  • Smithfield
  • South Kingstown
  • Tiverton
  • Warwick
  • West Warwick
  • Westerly
  • Woonsocket

Regional School Districts:

  • Bristol Warren
  • Chariho
  • Exeter-West Greenwich
  • Foster-Glocester
Table of Contents
Annual Post Audit
  • Legal Requirements
  • Procedure for Requesting Approval of RFP for Audit Services and Auditor Selection
Filing Annual Audit Reports
School Uniform Chart of Accounts (UCOA) – Agreed-Upon Procedures
  • Legal Requirements
  • UCOA Agreed-Upon Procedures
Corrective Action Plan to Address Audit Issues
  • Independent Auditor's Opinion on Financial Statements
  • Independent Auditor's Findings and Recommendations
Developing a Plan to Reduce an Accumulated Deficit
  • Legal Requirements
  • Monthly Monitoring of Financial Operations
  • Corrective Action Plan
  • Year-end Deficits
Rhode Island School Districts
  • Local School District Deficits
  • Local School District Appropriation Deficiencies
  • Regional School District Deficits
  • Regional School District Appropriation Deficiencies

 

33 Broad Street
Suite 201
Providence, RI 02903-4177

Voice 401-222-2435
Fax 401-222-2111
Email ag@rioag.gov