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2013 -- S 0021 | |
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LC00105 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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A N A C T | |
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RELATING TO TOWNS AND CITIES -- AUDIT OF ACCOUNTS AND INSTALLATION OF | |
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SYSTEMS | |
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Introduced By: Senators DiPalma, DaPonte, Sosnowski, E O`Neill, and Sheehan | |
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Date Introduced: January 16, 2013 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Chapter 45-10 of the General Laws entitled "Audit of Accounts and |
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Installation of Systems" is hereby amended by adding thereto the following section: |
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45-10-17. Municipal accounting compliance. – (a) The office of auditor general and the |
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division of municipal finance shall promulgate a uniform system of accounting, including a chart |
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of accounts based on the recommendations of the advisory council on municipal finance, and |
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require all accounts of the municipality to be kept in accordance therewith; provided, that in any |
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case in which the uniform system of accounting is not practicable, the office of auditor general in |
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conjunction with the division of municipal finance shall determine the manner in which the |
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accounts shall be kept. |
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(b) For the purpose of securing a uniform system of accounting and a chart of accounts |
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the advisory council on municipal finances, as defined in section 45-10-16 may make such |
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surveys of the operation of municipalities as they shall deem necessary. |
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(c) If any municipality fails to install and maintain the uniform system of accounting, |
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including a chart of accounts, or fails to keep its accounts and interdepartmental records, or |
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refuses or neglects to make the reports and to furnish the information in accordance with the |
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method prescribed by the office of auditor general and the division of municipal finance or |
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hinders or prevents the examination of accounts and financial records, the auditor general and the |
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division of municipal finance may make a report to the general assembly, specifying the nature |
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and extent of the failure, refusal, neglect, hindrance, or prevention, and the general assembly is |
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hereby authorized and directed to review the matter so reported. If the general assembly shall find |
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that failure, refusal, neglect, hindrance, or prevention exists and that the municipality should |
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properly comply in the matter so reported, the general assembly shall direct the municipality, in |
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writing, to so comply. If the failure, refusal, neglect, hindrance, or prevention shall continue for a |
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period of ten (10) days following the written direction, the general assembly may withhold |
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distribution of state aid to the municipality. |
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SECTION 2. This act shall take effect upon passage. |
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LC00105 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TOWNS AND CITIES -- AUDIT OF ACCOUNTS AND INSTALLATION OF | |
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SYSTEMS | |
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This act would create a uniform system of auditing for municipal finances. |
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This act would take effect upon passage. |
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LC00105 | |
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