The Office of the State Auditor has the statutory authority to audit all accounts and other financial records of State government, including any counties, municipalities, and any organization, institution or other entity receiving or requesting an appropriation or grant from State government. The Office conducts its audits in accordance with auditing standards generally accepted in the United States of America, and the Single Audit Act Amendments of 1996, United States Code, Section 7501-7507. The Office is also authorized to review departmental budgets and capital programs for better and efficient management of State government, to serve as a staff agency to the Legislature and the Governor in making investigations of State’s finances.