Rhode Island § 45-10-5 - Audit of Accounts and Installation of Systems
Full text of Rhode Island Rhode Island General Laws § 45-10-5 — Audit of Accounts and Installation of Systems, with citation guidance and answers to common questions.
§ 45-10-5. Audit of Accounts and Installation of Systems
R.I. Gen. Laws § 45-10-5
§ 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.
History of Section.
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.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 45-10-5
What does Rhode Island General Laws § 45-10-5 cover?
Section 45-10-5 ("Audit of Accounts and Installation of Systems") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 45-10-5?
A common citation format is "Rhode Island General Laws § 45-10-5" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 45-10-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.