§ 45-10-9. Access of auditors to records.
In order to carry out the purpose of this chapter, the certified public accountant or accountants shall have access to all of the municipality’s books of account, tax warrant books, tax bills, receipts, vouchers, check books, cancelled checks, correspondence, bank books, documents, records, and all other information directly or otherwise pertaining to those accounts.
History of Section.P.L. 1929, ch. 1422, § 3; G.L. 1938, ch. 347, § 3; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-9; P.L. 1985, ch. 181, art. 31, § 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.