A. Develop an annual audit plan using an appropriate risk based methodology, including any identified risks or control concerns, and submit that plan to the Congress for review and approval as well as periodic updates.

B. Develop performance audit protocol which enables the OFPR to determine if the performance of all entities who receive operating funds, capital contributions, and/or donations is in accordance with an entity’s annual plan, and to ensure no duplication of staff, effort and services, the business needs of management, the Osage Nation, and regulatory agencies changes.

C. Implement the annual audit plan, approved by the Osage Nation Congress, including any amendments.

D. Maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of this office.

E. Evaluate and assess significant merging/consolidating functions and new or changing services, processes, operations, and control processes coincident with their development, implementation, and/or expansion.

F. Issue reports to the Congress and management summarizing results of audit activities.

G. Keep the Congress informed of emerging trends and successful practices in internal auditing.

H. Provide a list of significant measurement goals and results to the Congress.

I. Report suspected improper expenditures or fraudulent activities within the Nation and notify the Congress and other proper authorities of the results and secure or cause to be secured any records or documents as necessary to assure adequate future access to pertinent material.

J. Consider the scope of work of the external auditors and regulators, and the internal auditors of the Nation, for the purpose of providing optimal audit coverage to the Osage Nation at a reasonable cost.

K. Receive and research allegations of fiscal or performance wrongdoing or inefficiencies.

L. Report to the Attorney General of the Osage Nation when violations of Osage law have been discovered during the course of OFPR operations. 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.