§ 45-10-8. Notice of engagement of accountants — Failure to provide notice of engagement to director of revenue.
Notice of the engagement of the certified public accountant or accountants pursuant to § 45-10-4, shall be mailed by the city or town clerk to the director of revenue and the auditor general by registered or certified mail during the period preceding the 60th day prior to the close of the fiscal year. If the notice is not received by the director of revenue during that period, the director shall notify the city or town by registered or certified mail of their failure to notify, and failure to receive the notice of the engagement of the certified public accountant or accountants within thirty (30) days following the registered or certified mailing shall permit the director to file notice for the withholding of state funds pursuant to § 45-10-12.
History of Section.G.L. 1938, ch. 347, § 2; P.L. 1955, ch. 3414, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 45-10-9; P.L. 1985, ch. 181, art. 31, § 2; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
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.