Filing Annual Audit Reports - Legal Requirements

Rhode Island General Law Section 45-10-5 requires Rhode Island municipalities and regional school districts to file their annual audit reports with the Auditor General and the state Director of Revenue no later than six months after the close of the fiscal year. This includes any findings and recommendations made as a result of the audit. General Law Section 45-10-5.2 and 45-10-5.3 provide for sanctions for communities that fail to comply with this requirement.

Refer to section on School Uniform Chart of Accounts (UCOA) – Agreed-Upon Procedures for additional annual reporting requirements related to school districts.