§ 36-8-19. Annual audits.
The auditor general shall conduct upon the request of the retirement board a separate annual performance audit of the retirement system which shall include a report on the actuarial valuation of the assets and liabilities of the retirement system. The auditor general may examine all records, files, and other documents, and evaluate all policies and procedures for purposes of conducting the audit. The aforementioned performance audit shall be in addition to the annual audit conducted by the auditor general of the financial statements of the retirement system. A copy of the report shall be given to the governor, the state retirement board, and the joint committee on legislative services.
History of Section.P.L. 1991, ch. 44, art. 75, § 1; P.L. 1992, ch. 306, art. 1, § 1.
Structure Rhode Island General Laws
Title 36 - Public Officers and Employees
Chapter 36-8 - Retirement System — Administration
Section 36-8-1. - Definition of terms.
Section 36-8-2. - Establishment of system.
Section 36-8-3. - Responsibility for administration — Rules and regulations.
Section 36-8-3.1. - Immunity of board members.
Section 36-8-4. - Composition of retirement board.
Section 36-8-4.1. - Fiduciary and continuing education requirements.
Section 36-8-5. - Vacancies on board.
Section 36-8-6. - Votes of board — Record of proceedings.
Section 36-8-7. - Reimbursement of board members.
Section 36-8-8. - Annual report and statement.
Section 36-8-8.2. - Special pension benefits.
Section 36-8-9. - Legal adviser — Treasurer — Executive officers and secretary.
Section 36-8-11. - Collection of actuarial and experience data.
Section 36-8-12. - Actuarial investigations authorized by board.
Section 36-8-13. - Periodic actuarial investigations and valuations — Adoption of tables and rates.
Section 36-8-14. - Annual valuation of assets and liabilities.
Section 36-8-15. - Custody and investment of funds.
Section 36-8-16. - Disposition of investment earnings.
Section 36-8-17. - Improper interest in investments of board.
Section 36-8-18. - Severability.
Section 36-8-19. - Annual audits.