§ 45-10-6.1 - Corrective action plan.
SECTION 45-10-6.1
§ 45-10-6.1 Corrective action plan. –If the auditor conducting the post audit expresses an opinion on the financialstatements of a municipality or school district that is other than unqualified,the chief finance officer of the municipality or school district shall submit adetailed corrective action plan and timetable, which addresses the issue(s)which caused the auditor's qualified opinion on the financial statements. Theplan and timetable shall be submitted to the city or town council, the schoolcommittee, state auditor general and director of revenue within forty-five (45)days of receipt of the final audit. The chief finance officer of eachmunicipality and each school district shall also submit all findings andrecommendations reported by the auditors making the post audit, including thosereported in a separate management letter, to the city or town council, to thestate auditor general, the school committee and director of revenue. The chieffinance officer of the municipality and each school district shall prepare aplan of revenue corrective action and timetable for all findings andrecommendations and shall submit the plan to the city or town council, theschool committee, state auditor general and director of revenue withinforty-five (45) days of receipt of a written report or letter of findings andrecommendations from the auditors. All management letters shall be publicrecords. The term school district shall include regional school districts.