§ 45-10-5.2. Failure to file audit report.
(a) If the municipality fails to comply with the provisions of this chapter by filing the audit report as required under this chapter, the auditor general, in his or her discretion, is authorized to provide for the completion of the audit. In that event, the auditors and/or the municipality shall transmit the audit workpapers to the auditor general within ten (10) days of his or her request. The workpapers shall include, but not be limited to, the work product customarily generated in the course of an audit under generally accepted auditing standards and practices, as well as any papers, schedules, or documents created or provided by or to the auditors in the conduct of audit field work. The municipality shall bear the cost of the audit to be completed by the auditor general or an independent audit firm engaged by the auditor general to complete the audit. The payment of this cost shall be deducted from state aid funds otherwise due to the municipality.
(b) If the auditor and/or the municipality refuses to transmit the workpapers as provided in this section, the auditor general shall have standing to petition the presiding justice of the Rhode Island superior court for an order compelling the immediate transmission of the workpapers to the auditor general. Upon the filing of that petition, the court shall schedule a hearing on an expedited basis, no more than ten (10) days after the filing of the petition. The court shall order the transmission of the workpapers and the draft of the audit report, if any, to the auditor general upon the auditor general’s certification to the court that:
(1) The audit report was not completed and filed as required under the law;
(2) Requests for extension to file were denied by the auditor general; and
(3) The auditors and/or the municipality have failed or refused to transmit the workpapers and/or preliminary draft of the report.
(c) Failure to transmit the workpapers and/or draft audit report after the issuance of a court order will constitute criminal contempt of court, and will empower the court to impose any and all criminal sanctions including imprisonment and/or monetary penalties consistent with the existing power and authority of the superior court to impose those sanctions under law. Any monetary penalty imposed shall be paid into the restricted receipts account established pursuant to § 45-10-5.3 for the payment of late penalties.
History of Section.P.L. 2002, ch. 324, § 2.
Structure Rhode Island General Laws
Chapter 45-10 - Audit of Accounts and Installation of Systems
Section 45-10-1. - Power to petition for installation of system.
Section 45-10-2. - Certification of vote to install system — Installation.
Section 45-10-3. - Assistance in operation of system.
Section 45-10-4. - Annual post audit required.
Section 45-10-5. - Filing of audit report.
Section 45-10-5.1. - Uniform accounting procedures.
Section 45-10-5.2. - Failure to file audit report.
Section 45-10-5.3. - Failure to file audit report — Enforcement and penalty.
Section 45-10-6. - Contents of audit report.
Section 45-10-6.1. - Corrective action plan.
Section 45-10-7. - Expenses of post audit.
Section 45-10-9. - Access of auditors to records.
Section 45-10-10. - Delivery of records to auditors.
Section 45-10-11. - Compelling attendance of witnesses and production of records.
Section 45-10-12. - Withholding of funds due towns failing to file reports.
Section 45-10-13. - Costs of audits, installation of accounting systems, or other assistance.