A. OFPR is authorized to perform independent and objective audits of the departments, programs and entities of the Osage Nation regarding internal controls, policies and procedures, administrative and procedural compliance, and overall performance in accordance with the Nation’s Strategic Plan, branch agency and entity annual plans, annual reports and the Single Compliance Department annual report, projection data and other information, to report the findings to the Office of the Principal Chief and Osage Nation Congress.

B. OFPR activities shall include conducting operational, informational systems, financial, forensic and compliance audits of Osage Nation entities and Osage Nation enterprise, corporate and limited liability companies, in accordance with the Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing.

C. OFPR is authorized to develop performance audit protocol and scope as warranted.

D. OFPR is authorized to require the complete cooperation of the Osage Nation entity and enterprise personnel under penalty of law to ensure that the OFPR can fulfill its responsibilities in an effective and efficient manner.

E. OFPR is authorized to determine whether the entity is complying with the terms of the annual appropriation and whether the entity is fulfilling the goals and objectives of its annual plan filed with the Legislative Branch.

F. OFPR is authorized to audit select business enterprise transactions for compliance with Osage law.

G. OFPR is authorized to review all monthly financial reports from the Treasury Department and Osage Nation owned business entities for overall financial health and shall recommend to the Osage Nation Congress when entities are deficient in their reporting requirements. ONCA 07-06, eff. Dec. 9, 2006; ONCA 07-32, eff. Apr. 17, 2007; ONCA 07-51, eff. Sept. 25, 2007; ONCA 18-74, eff. Apr. 12, 2019.