reglab/housing_qa huggingface dataset:
RI Gen L § 45-10-5 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-5 - Filing of audit report.

§ 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.
RI Gen L § 45-10-5.1 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-5.1 - Uniform accounting procedures.

§ 45-10-5.1. Uniform accounting procedures.The office of the auditor general of the state of Rhode Island shall prescribe and supervise the application of uniform accounting principles and financial reporting to follow the guidelines established by the governmental accounting standards board and the American Institute of Certified Public Accountants. The auditor general shall supervise compliance with generally accepted auditing standards.History of Section.P.L. 1976, ch. 200, § 2; P.L. 1988, ch. 167, § 1.
RI Gen L § 45-10-5.2 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-5.2 - Failure to file audit report.

§ 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.
RI Gen L § 45-10-6 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-6 - Contents of audit report.

§ 45-10-6. Contents of audit report.The audit report referred to in this chapter shall include for each fund of the city or town and for each public industry maintained or operated by the city or town:(1) Financial statements for the fiscal year prepared in accordance with the reporting requirements prescribed in § 45-10-5.1, together with the auditor's report thereon;(2) A statement as to uncollected taxes outstanding at the close of the last fiscal year according to the years for which the taxes were assessed;(3) A statement as to debts incurred during the last fiscal year which were unpaid at the end of the year;(4) Statements as to each public industry maintained or operated by the city or town of expenditures for construction and for equipment for that year;(5) A statement of the public debt evidenced by notes, bonds, or other evidences of indebtedness, issued and outstanding of the city or town showing as to each item of public debt the authorization date of the debt, the purpose for which authorized, the amount authorized, the date of issue, and amount issued, the interest rate, the amount owing on account of the debt at the close of the fiscal year, and the amount, if any, at that time of the sinking fund established for the retirement of the debt;(6) A statement of the sinking funds for the payment of the public debt of the city or town, showing how these funds are constituted and invested at the close of the fiscal year; and(7) Suggestions developed during the course of the audit for improvements in procedures and controls.History of Section.P.L. 1929, ch. 1422, § 8; P.L. 1932, ch. 1957, § 1; G.L. 1938, ch. 347, § 8; G.L. 1938, ch. 347, § 1; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-6; P.L. 1976, ch. 200, § 3; P.L. 1988, ch. 167, § 1.
RI Gen L § 45-10-6.1 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-6.1 - Corrective action plan.

§ 45-10-6.1. Corrective action plan.If the auditor conducting the post audit expresses an opinion on the financial statements of a municipality or school district that is other than unqualified, the chief finance officer of the municipality or school district shall submit a detailed corrective action plan and timetable, which addresses the issue(s) which caused the auditor's qualified opinion on the financial statements. The plan and timetable shall be submitted to the city or town council, the school committee, state auditor general and director of revenue within forty-five (45) days of receipt of the final audit. The chief finance officer of each municipality and each school district shall also submit all findings and recommendations reported by the auditors making the post audit, including those reported in a separate management letter, to the city or town council, to the state auditor general, the school committee and director of revenue. The chief finance officer of the municipality and each school district shall prepare a plan of revenue corrective action and timetable for all findings and recommendations and shall submit the plan to the city or town council, the school committee, state auditor general and director of revenue within forty-five (45) days of receipt of a written report or letter of findings and recommendations from the auditors. All management letters shall be public records. The term school district shall include regional school districts.History of Section.P.L. 2002, ch. 324, § 2; P.L. 2002, ch. 414, § 2; P.L. 2005, ch. 341, § 1; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
RI Gen L § 45-10-7 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-7 - Expenses of post audit.

§ 45-10-7. Expenses of post audit.The cost and expenses of the post audit shall be borne by each city and town.History of Section.G.L. 1938, ch. 347, § 1; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-7; P.L. 1979, ch. 274, § 2.
RI Gen L § 45-10-8 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-8 - Notice of engagement of accountants - Failure to provide notice of engagement to director of revenue.

§ 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.
RI Gen L § 45-10-9 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-9 - Access of auditors to records.

§ 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.
RI Gen L § 45-10-10 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-10 - Delivery of records to auditors.

§ 45-10-10. Delivery of records to auditors.The town or city treasurer or any other person or persons that may have custody of any accounts or other records described in § 45-10-9 shall, on demand of the person or persons authorized by § 45-10-4 to make post audit, deliver to that person or persons for examination all applicable accounts or other records. Failure or neglect to comply with the provisions of this section by the town or city treasurer, or by a person or persons described in § 45-10-9, is punishable by a fine not exceeding five thousand dollars ($5,000) nor less than five hundred dollars ($500).History of Section.P.L. 1929, ch. 1422, § 4; G.L. 1938, ch. 347, § 4; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-10.
RI Gen L § 45-10-11 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-11 - Compelling attendance of witnesses and production of records.

§ 45-10-11. Compelling attendance of witnesses and production of records.The director of revenue, at the request of the person or persons authorized by § 45-10-4 to make a post audit, may summon and compel the attendance of witnesses for examination under oath, and may compel the production of accounts and records described in § 45-10-9.History of Section.P.L. 1929, ch. 1422, § 10; P.L. 1932, ch. 1957, § 1; G.L. 1938, ch. 347, § 10; G.L. 1938, ch. 347, § 9; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-11; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
RI Gen L § 45-10-12 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-12 - Withholding of funds due towns failing to file reports.

§ 45-10-12. Withholding of funds due towns failing to file reports.Whenever any town or city fails to file a duplicate copy of the audit report as required in § 45-10-5 within the time required by that section, or files a report that does not fully comply with the requirements of §§ 45-10-5 and 45-10-6, or fails to provide the notice of engagement of accountant or accountants as required by § 45-10-8 within the time required by that section, the state director of revenue shall immediately, with the concurrence of the auditor general, notify the treasurer and the town or city clerk of the town or city and the general treasurer of that fact, and the general treasurer shall withhold any and all payments of money due or that may become due to the town or city during the period that the town or city fails to comply with the provisions of §§ 45-10-4 — 45-10-8.History of Section.P.L. 1929, ch. 1422, § 9; P.L. 1932, ch. 1957, § 1; G.L. 1938, ch. 347, § 9; G.L. 1938, ch. 347, § 8; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-12; P.L. 1985, ch. 181, art. 31, § 2; P.L. 2000, ch. 55, art. 19, § 3; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
RI Gen L § 45-10-13 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-13 - Costs of audits, installation of accounting systems, or other assistance.

§ 45-10-13. Costs of audits, installation of accounting systems, or other assistance.Each town or city for which an audit has been made, a system of accounting installed, or clerical or other assistance furnished, under the provisions of this chapter, shall pay to the general treasurer a sum equal to the actual cost to the state of any of these services as shown by the records of the state director of revenue and certified to by the director to the town or city treasurer and the general treasurer. The payments shall be made within thirty (30) days after the receipt by the treasurer of the town or city of the certificate of the state director of revenue.History of Section.P.L. 1929, ch. 1422, § 6; G.L. 1938, ch. 347, § 6; G.L. 1938, ch. 347, § 7; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-13; P.L. 1979, ch. 274, § 2; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
RI Gen L § 45-10-14 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-14 - Appropriations and disbursements.

§ 45-10-14. Appropriations and disbursements.The general assembly shall annually appropriate any sums that it deems necessary for the purpose of carrying out the provisions of this chapter, and the state director of revenue is authorized and directed to draw his or her orders upon the general treasurer for the payment of these sums or so much of them as may from time to time be required.History of Section.P.L. 1929, ch. 1422, § 11; P.L. 1932, ch. 1957, § 1; G.L. 1938, ch. 347, § 11; G.L. 1938, ch. 347, § 10; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-14; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
RI Gen L § 45-10-15 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-15 - Compliance with requirements of "governmental accounting standards board (GASB)" pension funding.

§ 45-10-15. Compliance with requirements of "governmental accounting standards board (GASB)" pension funding.For any audit year in which a municipality contributes materially less than 100% of the annual required contribution to its pension plan(s) as reported in accordance with GASB statement 27 or any successor statement, the municipality shall submit to the auditor general and the director of revenue, within three (3) months of completion of the financial statement, the municipality's most recent actuarial study of the plan(s) and management's recommendations for assuring future payments equal to the annual pension cost (APC).History of Section.P.L. 2000, ch. 55, art. 19, § 5; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
RI Gen L § 45-10-16 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-10 - Audit of Accounts and Installation of Systems|Section 45-10-16 - Advisory council on municipal finances.

§ 45-10-16. Advisory council on municipal finances.(a) In order to strengthen the fiscal accountability of cities, towns and municipalities in Rhode Island an advisory council on municipal finances is hereby formed. The council is composed of five (5) members as follows:(1) The auditor general of the state of Rhode Island or his or her designee;(2) The executive director of the Rhode Island League of Cities and Towns or his or her designee;(3) The executive director of the Rhode Island League of Cities and Towns shall appoint a representative of the Government Finance Officers Association;(4) The director of the department of revenue or his or her designee;(5) The state controller or his or her designee.The auditor general or his or her designee shall serve as chair of the council.(b) The council shall develop recommendations for a uniform system of accounting, including a chart of accounts for all cities, towns and municipalities. These recommendations shall take into consideration the work of the advisory council on school finances pursuant to the requirements of § 16-2-9.3. The council shall recommend changes in accounting procedures to be adopted by cities, towns and municipalities. In addition, the council shall apprise municipal business officials, city and town councils, and other municipal leaders about sound fiscal practices and current state and federal rules and regulations regarding municipal finance. All recommendations of the council shall be advisory in nature.(c) The council shall meet at least one time each year. The council shall report its activities and recommendations to the chairs of the house and senate committees on finance, the senate committee on housing and municipal government, the house committee on municipal government, and the office of the governor. The council's initial recommendations shall be submitted by July 1, 2009.History of Section.P.L. 2008, ch. 100, art. 14, § 1.
RI Gen L § 45-11-1 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-11 - Reserve Funds|Section 45-11-1 - Establishment and use of funds.

§ 45-11-1. Establishment and use of funds.The city council of any city and voters of any town in this state in a financial town meeting, or any other municipal body legally empowered to appropriate funds of a city or town, if they see fit to do so, may vote:(1) To establish a fund to be designated as a reserve fund, this fund to be available to the city or town as necessary for temporary borrowings in anticipation of taxes, but otherwise available only for capital expenditures;(2) To transfer, from time to time, to the reserve fund the whole or any portion of the surplus funds as the city or town may have at the end of the current or any succeeding year, to add to the fund by direct appropriation or to augment the fund by either or both methods;(3) To permit the investment by the city or town treasurer, with the advice and consent of the city or town council, as the case may be, of the fund in savings accounts or certificates of deposit of commercial or savings banks or trust companies, or in obligations of the United States or its agencies, or in any other short term investment, as would be made by prudent persons of discretion and intelligence;(4) To provide that transfers or appropriations shall not be voted to the fund which cause the fund to exceed five percent (5%) of the total assessed valuation of real estate and tangible personal property in the city or town; and(5) To provide that no city council and no financial town meeting, either annual or special, shall appropriate any moneys out of the fund unless notice of the proposal to do so, reasonably detailed as to purpose and extent, appears in the call for the meeting.History of Section.P.L. 1943, ch. 1277, § 1; G.L. 1956, § 45-11-1; P.L. 1971, ch. 217, § 1.
RI Gen L § 45-12-2 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-12 - Indebtedness of Towns and Cities|Section 45-12-2 - Maximum aggregate indebtedness.

§ 45-12-2. Maximum aggregate indebtedness.Except as provided in § 45-12-11, no city or town shall, without special statutory authority, or ministerial approval as provided for in § 45-12-2.1 incur any debt for money borrowed which would increase its aggregate outstanding principal indebtedness not excepted by law from the provisions of this section to an amount greater than three percent (3%) of the full assessed value of the taxable property within the city or town, but the amount of any borrowing in anticipation of taxes which is authorized or validated by § 45-12-4, and the amount of any fund held on account to pay such outstanding indebtedness shall be deducted in computing that indebtedness. In computing the value of taxable property for purposes of this section motor vehicles and trailers shall be valued at full value and without regard to the assessed value reductions provided for in § 44-34.1-1. Any city or town may, without special statutory authority, incur debt to an aggregate amount, as with the other outstanding indebtedness of the city or town not deductible under the foregoing provisions, which shall not exceed the limitation contained in this section.History of Section.G.L. 1896, ch. 36, § 21; G.L. 1909, ch. 46, § 21; G.L. 1923, ch. 47, § 22; P.L. 1930, ch. 1617, § 1; P.L. 1932, ch. 1944, § 1; G.L. 1938, ch. 329, § 25; P.L. 1945, ch. 1663, § 1; G.L. 1956, § 45-12-2; P.L. 2007, ch. 252, § 1; P.L. 2007, ch. 292, § 1.
RI Gen L § 45-12-3 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-12 - Indebtedness of Towns and Cities|Section 45-12-3 - Statements to accompany bills to general assembly to authorize indebtedness.

§ 45-12-3. Statements to accompany bills to general assembly to authorize indebtedness.Whenever any bill is presented to either house of the general assembly to authorize any city or town to issue bonds or other indebtedness, every such bill shall be accompanied by a resolution or ordinance of the city or town council to the general assembly stating the purpose for which the proceeds from the sale of the bonds or other indebtedness are to be used.History of Section.G.L. 1938, ch. 329, § 37; 1940, ch. 955, § 1; G.L. 1956, § 45-12-3; P.L. 2007, ch. 252, § 1; P.L. 2007, ch. 292, § 1.