reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-11. - Expenditures in excess of appropriations prohibited.

§ 45-9-11. Expenditures in excess of appropriations prohibited.
(a)
No official of a city, town, or fire district that is subject to the jurisdiction of a fiscal overseer, budget commission, or receiver, except in the case of an emergency involving the health and safety of the people or the people’s property declared by the city or town council or fire district governing body, shall knowingly expend, or cause to be expended, in any fiscal year any sum in excess of that official’s departmental or other governmental unit’s appropriation duly made in accordance with the law, nor commit the city, town, or fire district, nor cause it to be committed, to any obligation for the future payment of money in excess of that appropriation, with the exception of court judgments.
(b)
An official who intentionally violates this section shall be personally liable to the city, town, or fire district for any amounts expended in excess of an appropriation to the extent that the city, town, or fire district does not recover such amounts from the person or persons to whom such amounts were paid and shall not be indemnified by the city, town, or fire district for any such amounts. The superior court shall have jurisdiction to adjudicate claims brought by the city, town, or fire district, or on the city’s, town’s, or fire district’s behalf by a budget commission established under this chapter, and to order relief that the court finds appropriate to prevent further violations of this section. A violation of this section shall be sufficient cause for removal.
(c)
For the purposes of this section, the word “official” shall mean a city, town, or fire district department head, permanent, temporary, or acting, including the superintendent of schools, and all members of municipal boards, committees, including the school committee, and commissions that recommend, authorize, or approve the expenditure of funds, and the word “emergency” shall mean a major disaster, including, but not limited to, flood, drought, fire, hurricane, earthquake, storm or other catastrophe, whether natural or otherwise, that poses an unexpected and immediate threat to the health and safety of persons or property.
History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-12. - Conflicts with other laws.

§ 45-9-12. Conflicts with other laws.
Notwithstanding any general or special law to the contrary, unless otherwise specified, the provisions of this chapter shall supersede any conflicting provisions of the city’s, town’s, or fire district’s charter, local ordinance, rule or regulation.
History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-13. - Other state receivership laws inapplicable.

§ 45-9-13. Other state receivership laws inapplicable.
No city, town, or fire district shall be placed into, or made subject to, either voluntarily or involuntarily, a state judicial receivership proceeding, and nothing in this act shall in any way pre-empt or restrict the powers and remedies available to a state-appointed receiver under Chapter 9 of Title 11 of the United States Code and the receiver’s ability to exercise such powers and remedies on a city’s, town’s, or fire district’s behalf in a federal proceeding filed under Chapter 9 of Title 11 of the United States Code.
History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1; P.L. 2011, ch. 279, § 1; P.L. 2011, ch. 304, § 1; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-14. - No state guarantee.

§ 45-9-14. No state guarantee.
Nothing in this chapter shall be construed to pledge the credit and assets of the state to pay the obligations or indebtedness, including bonded indebtedness, of any municipality or fire district.
History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-15. - Inconsistent provisions.

§ 45-9-15. Inconsistent provisions.
Insofar as the provisions of this chapter are inconsistent with the provisions of any charter, other laws, or ordinances, general, special, or local, or of any rule or regulation of the state or any municipality or fire district, the provisions of this chapter are controlling.
History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-16. - Liberal construction.

§ 45-9-16. Liberal construction.
This chapter being necessary for the welfare of the state and its inhabitants shall be liberally construed in order to effectuate its purposes.
History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-17. - Severability.

§ 45-9-17. Severability.
The provisions of this chapter are severable, and if any of its provisions are held unconstitutional or invalid for any other reason by any court of competent jurisdiction, the decision of the court shall not affect or impair any of the remaining provisions. In carrying out the purposes and provisions of this chapter, all steps shall be taken which are necessary to meet constitutional requirements whether or not the steps are required by this chapter.
History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-18. - Additional powers of receiver.

§ 45-9-18. Additional powers of receiver.
The receiver shall be entitled to exercise all powers under the general laws, this chapter, the state constitution, any special act, any charter provision or ordinance that any elected official or any body of the city, town, or fire district may exercise, acting separately or jointly; provided, however, that with respect to any such exercise of powers by the receiver, the elected officials or the body shall not rescind, nor take any action contrary to, such action by the receiver so long as the receivership continues to exist.
History of Section.
P.L. 2011, ch. 279, § 2; P.L. 2011, ch. 304, § 2; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-19. - Expenditures by elected officials in excess of appropriations prohibited.

§ 45-9-19. Expenditures by elected officials in excess of appropriations prohibited.
(a)
No elected official of a city, town, or fire district that is subject to the jurisdiction of a fiscal overseer, budget commission, or receiver, except in the case of an emergency involving the health and safety of the people or the people’s property declared by the city or town council or fire district governing body, shall knowingly expend, or cause to be expended, in any fiscal year any sum in excess of that official’s departmental or other governmental unit’s appropriation duly made in accordance with the law, nor commit the city, town, or fire district, nor cause it to be committed, to any obligation for the future payment of money in excess of that appropriation, with the exception of court judgments.
(b)
An elected official who intentionally violates this section shall be personally liable to the city, town, or fire district for any amounts expended in excess of an appropriation to the extent that the city, town, or fire district does not recover such amounts from the person or persons to whom such amounts were paid and shall not be indemnified by the city, town, or fire district for any such amounts. The superior court shall have jurisdiction to adjudicate claims brought by the city or town, or on the city’s, town’s, or fire district’s behalf by a budget commission established under this chapter, and to order relief that the court finds appropriate to prevent further violations of this section.
History of Section.
P.L. 2011, ch. 279, § 2; P.L. 2011, ch. 304, § 2; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-20. - Orders of the receiver.

§ 45-9-20. Orders of the receiver.
In the event a receiver is appointed pursuant to the provisions of this chapter, powers of the fire district governing body or powers of the city or town council exercisable by resolution or ordinance shall be exercised by order of the receiver.
History of Section.
P.L. 2011, ch. 279, § 2; P.L. 2011, ch. 304, § 2; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-21. - Exemption from liability and prosecution.

§ 45-9-21. Exemption from liability and prosecution.
(a)
Notwithstanding any general or special law to the contrary, neither the director of the department of revenue, nor any fiscal overseer, budget commission member, receiver or administration and finance officer or any managerial, professional or clerical staff hired, retained or employed by the director of the department of revenue or any fiscal overseer, budget and review commission, receiver or administration and finance officer under this chapter shall have any civil liability for any actions taken or omitted in the course of performing their official duties.
(b)
Notwithstanding any general or special law to the contrary, neither the director of the department of revenue nor any fiscal overseer, budget commission member, receiver or administration and finance officer, nor any managerial, professional or clerical staff employed by the director of the department of revenue or any fiscal overseer, budget and review commission, receiver or administration and finance officer under this chapter shall be subject to prosecution or have any liability for misdemeanor violations of criminal laws for actions taken or omitted in the course of performing their official duties under this chapter.
History of Section.
P.L. 2011, ch. 279, § 2; P.L. 2011, ch. 304, § 2.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-22. - Indemnification.

§ 45-9-22. Indemnification.
Notwithstanding any general or special law to the contrary, the state shall indemnify, exonerate, defend, and hold harmless the director of the department of revenue and any fiscal overseer, budget commission member, receiver, or administration and finance officer, and any managerial, professional, or clerical staff hired, retained, or employed by the director of the department of revenue, or any fiscal overseer, budget and review commission, receiver, or administration and finance officer under this chapter, from all loss, cost, expense, and damage, including legal fees and court costs, if any, arising out of any contract, claim, action, compromise, settlement, or judgment by reason of any intentional tort or by reason of any alleged error or misstatement or action or omission, or neglect or violation of the rights of any person under any federal or state law, arising out of, or relating to, actions taken or omitted by such person under this chapter, except in the case of intentional malfeasance, malicious conduct, or gross negligence. The costs of such indemnity and defense shall be paid for solely from amounts available in the city’s, town’s, or fire district’s general fund, from amounts appropriated by the general assembly for such purposes, or from other available funds to the extent permitted by law.
History of Section.
P.L. 2011, ch. 279, § 2; P.L. 2011, ch. 304, § 2; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-9 - Budget Commissions › Section 45-9-23. - Litigation costs.

§ 45-9-23. Litigation costs.
Unless such person shall be the prevailing party in a final non-appealable judgment, any person who violates this chapter or ignores a written demand made by a fiscal overseer, budget commission member, receiver or administration and finance officer acting within the scope of his or her duties, shall be required to pay the reasonable attorney fees incurred by the fiscal overseer, budget commission member, receiver or administration and finance officer and/or his or her counsel to seek enforcement of this chapter or compliance with such written demand.
History of Section.
P.L. 2011, ch. 279, § 2; P.L. 2011, ch. 304, § 2.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-10 - Audit of Accounts and Installation of Systems › Section 45-10-1. - Power to petition for installation of system.

§ 45-10-1. Power to petition for installation of system.
The electors of any town or city qualified to vote on a proposition to impose a tax, or any town or city council, when legally assembled, may, by vote, petition the state director of revenue for the installation of an accounting system for the town or city.
History of Section.
P.L. 1929, ch. 1422, § 1; G.L. 1938, ch. 347, § 1; G.L. 1938, ch. 347, § 5; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-1; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-10 - Audit of Accounts and Installation of Systems › Section 45-10-2. - Certification of vote to install system — Installation.

§ 45-10-2. Certification of vote to install system — Installation.
Upon the passage of the vote petitioning the state director of revenue for the installation of a system of accounting as provided in § 45-10-1, the town or city clerk or any other person so authorized in that vote shall immediately forward by registered or certified mail to the director of revenue and to the town or city treasurer or any other person having custody of the accounts, a certified copy of the vote, and the director of revenue shall cause an accounting system to be installed in the town or city.
History of Section.
P.L. 1929, ch. 1422, § 1; G.L. 1938, ch. 347, § 1; G.L. 1938, ch. 347, § 5; P.L. 1955, ch. 3414, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 45-10-2; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-10 - Audit of Accounts and Installation of Systems › Section 45-10-3. - Assistance in operation of system.

§ 45-10-3. Assistance in operation of system.
Whenever a system of accounting has been installed under the provisions of this chapter, the town or city council of the municipality in which the system is installed may request the assistance of the state director of revenue in the operation of the system, and the state director of revenue shall furnish any temporary clerical assistance and other assistance as that in the director’s judgment may be necessary.
History of Section.
P.L. 1929, ch. 1422, § 5; G.L. 1938, ch. 347, § 5; G.L. 1938, ch. 347, § 6; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-3; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-10 - Audit of Accounts and Installation of Systems › Section 45-10-4. - Annual post audit required.

§ 45-10-4. Annual post audit required.
Each municipality and regional school district in the state, prior to the close of the fiscal year, shall retain the services of one or more independent certified public accountants holding a certificate from the state of Rhode Island, or from any other state with whom the state board of accountancy has a reciprocal relationship, to make a detailed post audit of the financial records of the municipality or regional school district for the preceding fiscal year in accordance with generally accepted auditing standards and government auditing standards. School districts that are part of the primary government of a municipality shall be included in the municipality’s post audit and shall not be required to obtain a separate post audit. The selection of auditors pursuant to this section shall be subject to the final approval of the state auditor general. The municipality or school district shall not engage the auditors or enter into a contract for those services until the auditor general gives his or her written authorization. The term school district shall include regional school districts. At the request of the auditor general, the audit firm for each municipality or school district shall release any and all information obtained in the course of the engagement to the Rhode Island state auditor general (or his or her designee). This information includes, but is not limited to, financial data, analysis, work papers, and memorandum. Audit work papers of the independent auditors shall be made available to the auditor general (or his or her designee) upon request. The request for such information by the auditor general shall be responded to promptly. Failure to provide this information shall constitute a breach of contract by the audit firm. The auditor general shall have standing to bring an action in the superior court to compel the audit firm to provide the information listed in this section. In addition the auditor general shall prescribe requirements for audits of fire districts conducted pursuant to § 44-5-69.
History of Section.
G.L. 1938, ch. 347, § 1; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-4; P.L. 1985, ch. 181, art. 31, § 2; P.L. 2002, ch. 324, § 1; P.L. 2002, ch. 414, § 1; P.L. 2005, ch. 353, § 1; P.L. 2014, ch. 31, § 2; P.L. 2014, ch. 33, § 2.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 [repealed]. 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.
2023 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.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-12 - Indebtedness of Towns and Cities › Section 45-12-4. - Borrowing in anticipation of taxes.

§ 45-12-4. Borrowing in anticipation of taxes.
Any city or town by resolution of its city or town council may borrow money in each financial year in anticipation of the receipt of the proceeds of the annual tax due or to become due in that financial year upon the taxable property within the city or town, an amount which, together with any money borrowed in anticipation of taxes in any prior year which may remain unpaid, shall not exceed in the aggregate the total tax levy of the then current financial year, or which if no tax levy was made, shall not exceed the tax levy of the next preceding financial year, the money borrowed to be used and expended for the payment of the current liabilities and expenses of the city or town, and may issue its negotiable notes therefor. Notes issued under authority of this section shall bear upon their face the notation “issued in anticipation of taxes assessed as of December 31, ” and shall be made payable not later than one year from their date, but may be refunded or paid by the issue of new notes bearing the notation and payable not later than one year from the date of the original notes so refunded or paid. The failure of a city or town to comply with any time requirement or deadline imposed by general law, special law or charter in relation to the levy or assessment of taxes shall not affect the validity of notes issued pursuant to this section. Every city and town borrowing money under the provisions of this section shall assess and levy a tax in each financial year sufficient to provide funds for the payment of all outstanding notes previously issued in anticipation of taxes of the preceding financial year.
History of Section.
G.L. 1923, ch. 47, § 29; P.L. 1930, ch. 1617, § 3; P.L. 1932, ch. 1861, § 1; P.L. 1932, ch. 1944, § 3; G.L. 1938, ch. 329, § 26; P.L. 1951, ch. 2771, § 1; G.L. 1956, § 45-12-4; P.L. 2007, ch. 252, § 1; P.L. 2007, ch. 292, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-12 - Indebtedness of Towns and Cities › Section 45-12-4.1. - Borrowing where collection of taxes delayed or taxes refunded.

§ 45-12-4.1. Borrowing where collection of taxes delayed or taxes refunded.
(a)
Notwithstanding any provision of § 45-12-4 to the contrary, a city or town by resolution of its city council or town council, may authorize the issue of notes of the city or town in order to pay any outstanding tax anticipation notes or other obligations of the city or town which, in the judgment of the treasurer or finance director, cannot be paid when due from property tax revenues as a result of a court order or decision which directly or indirectly delays the collection of taxes by the city or town, or which provides for the refunding of taxes previously collected, or for any other reason. Notes issued under this section are payable within a period of time, not exceeding one year, that is necessary, in the judgment of the treasurer or finance director, for the city or town to receive sufficient property tax revenue to pay them.
(b)
Notes issued under this section may be refunded or paid by the issue of other similar notes. Notes issued under this section shall be excepted from the operation of § 45-12-4 and shall not be taken into account for the purpose of determining the borrowing capacity of the city or town under that section.
History of Section.
P.L. 1974, ch. 222, § 1; P.L. 2007, ch. 252, § 1; P.L. 2007, ch. 292, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-12 - Indebtedness of Towns and Cities › Section 45-12-4.2. - Borrowing in anticipation of federal or state grants.

§ 45-12-4.2. Borrowing in anticipation of federal or state grants.
A city or town may contract for and accept grants of federal or state aid for any purpose for which it is authorized to appropriate money. A city or town, by resolution of its city council or town council, may authorize the issue of notes in anticipation of the receipt of federal or state aid; provided, that the aid has been previously approved by the appropriate federal or state agency. The proceeds of the notes may be used only for the purpose for which the aid is granted. The amount of original notes issued under the provisions of this section may not exceed the amount of available federal or state aid as estimated by the director of finance or treasurer and are payable within three (3) years from their dates, but the principal of and interest on notes issued for a shorter period may be refunded or paid from time to time by the issue of other notes under the provisions of this section; provided, that the period from the date of an original note to the maturity of any note issued to refund or pay the same debt or the interest on that debt does not exceed three (3) years. To the extent that the state or federal aid actually received is insufficient to pay the principal and interest on those notes, the city or town shall appropriate a sum sufficient to make the payments.
History of Section.
P.L. 1977, ch. 222, § 1; P.L. 2007, ch. 252, § 1; P.L. 2007, ch. 292, § 1.
2023 Rhode Island General Laws › Title 45 - Towns and Cities › Chapter 45-12 - Indebtedness of Towns and Cities › Section 45-12-4.3. - Borrowing in anticipation of water and sewer tax and user charge revenue.

§ 45-12-4.3. Borrowing in anticipation of water and sewer tax and user charge revenue.
Any city or town, by resolution of its city or town council, may authorize the issuance of notes in any fiscal year in anticipation of the receipt of water and sewer tax and user charge revenues, in a principal amount which, together with any money borrowed in anticipation of these revenues in any prior fiscal year that remains unpaid, shall not exceed in the aggregate eighty percent (80%) of the total amount of those revenues due or expected to be received during the fiscal year, as estimated by the director of finance or treasurer. Notes issued under this section are payable within one year from their dates and may be refunded; provided, that the period from the date of an original note to the maturity of any note issued to refund the same debt does exceed one year.
History of Section.
P.L. 1985, ch. 467, § 1; P.L. 2007, ch. 252, § 1; P.L. 2007, ch. 292, § 1.