Chapter 10
Audit of Accounts and Installation of Systems

Index of Sections

§ 45-10-1. Power to petition for installation of system.

§ 45-10-2. Certification of vote to install system — Installation.

§ 45-10-3. Assistance in operation of system.

§ 45-10-4. Annual post audit required.

§ 45-10-5. Filing of audit report.

§ 45-10-5.1. Uniform accounting procedures.

§ 45-10-5.2. Failure to file audit report.

§ 45-10-5.3. Failure to file audit report — Enforcement and penalty.

§ 45-10-6. Contents of audit report.

§ 45-10-6.1. Corrective action plan.

§ 45-10-7. Expenses of post audit.

§ 45-10-8. Notice of engagement of accountants — Failure to provide notice of engagement to director of revenue.

§ 45-10-9. Access of auditors to records.

§ 45-10-10. Delivery of records to auditors.

§ 45-10-11. Compelling attendance of witnesses and production of records.

§ 45-10-12. Withholding of funds due towns failing to file reports.

§ 45-10-13. Costs of audits, installation of accounting systems, or other assistance.

§ 45-10-14. Appropriations and disbursements.

§ 45-10-15. Compliance with requirements of “governmental accounting standards board (GASB)” pension funding.

§ 45-10-16. Advisory council on municipal finances.