§ 45-10-5 - Filing of audit report.
SECTION 45-10-5
§ 45-10-5 Filing of audit report. –The accountants making the post audit required by § 45-10-4 shall submit areport on their examination of the financial statements to the city or townaudited, and the town or city clerk of the city or town shall file duplicatecopies of the post audit with the state director of revenue and the stateauditor general not later than six (6) months after the close of the fiscalyear. The copy of the report filed with the director of revenue shall be apublic record. The auditor general may, in his or her discretion, grantextensions in the filing of the audit report only upon reasonable cause for theextension being demonstrated by the municipality. In those cases, thedetermination of the auditor general as to the existence of reasonable causeshall be deemed conclusive.