The Auditor of Accounts, an elected office, serves as the State of Delaware's fiscal watchdog. As the independent audit organization, the Office of Auditor of Accounts (AOA) is charged with responsibility for the State's annual financial and federal single audits. AOA also helps to assure accountability of taxpayer dollars by conducting various projects, audits, investigations, and inspections. In addition to identifying fraud, waste, and abuse, the Office evaluates government operations and programs for economy, efficiency, and effectiveness.