Rhode Island § 45-10-5 § 45-10-5. Filing of audit report.

Rhode Island Statutes

§ 45-10-5 — § 45-10-5. Filing of audit report.

Rhode Island § 45-10-5

Title 45Towns and cities

Ch. 45-10Audit of Accounts and Installation of Systems

This text of Rhode Island § 45-10-5 (§ 45-10-5. Filing of audit report.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 45-10-5 (2026).

Text

§ 45-10-5. Filing of audit report.
The accountants making the post audit required by § 45-10-4 shall submit a report on their examination of the financial statements to the city
            or town audited, and the town or city clerk of the city or town shall file duplicate
            copies of the post audit with the state director of revenue and the state auditor
            general not later than six (6) months after the close of the fiscal year. The copy
            of the report filed with the director of revenue shall be a public record. The auditor
            general may, in his or her discretion, grant extensions in the filing of the audit
            report only upon reasonable cause for the extension being d

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§ 45-10-5. Filing of audit report.

The accountants making the post audit required by § 45-10-4 shall submit a report on their examination of the financial statements to the city or town audited, and the town or city clerk of the city or town shall file duplicate copies of the post audit with the state director of revenue and the state auditor general not later than six (6) months after the close of the fiscal year. The copy of the report filed with the director of revenue shall be a public record. The auditor general may, in his or her discretion, grant extensions in the filing of the audit report only upon reasonable cause for the extension being demonstrated by the municipality. In those cases, the determination of the auditor general as to the existence of reasonable cause shall be deemed conclusive.

Legislative History

G.L. 1938, ch. 347, § 1; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-5; P.L. 1976, ch. 200, § 1; P.L. 1985, ch. 181, art. 61, § 23; P.L. 2002, ch. 324, § 1; P.L. 2002, ch. 414, § 1; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.