This division ensures that municipalities, designated school system funds, utility districts and housing authorities, joint ventures created by local governments, other quasi-governmental organizations, government-funded non-profit agencies are audited as required by state statute. Because the majority of these audits are performed by public accounting firms, the division carries out its responsibilities by approving all audit contracts and systematically reviewing all audit reports and selected audit working papers of contractors for compliance with generally accepted government auditing standards, reporting requirements and state and federal statutes. When necessary, division personnel perform audits of local selected non-profit agencies and internal control reviews of certain school system and utility district operations. The division investigates and issues reports on allegations of misconduct, fraud or waste in local government, often referring findings to other agencies for appropriate action. Division staff regularly consult with local government officials and independent public accountants concerning federal and state requirements and the accounting, auditing and reporting standards prescribed by the Comptroller.