R.I. Gen. Laws § 35-6-12: Disallowance of claims or accounts.

Whenever any claim or account shall be disallowed by the state controller, he or she shall state upon or annex to the account or claim his or her reasons for disallowing the claim or account, and shall also keep a record thereof, or at least of the date, the amount, the name of the person presenting it, the nature or purport of the claim or account, and his or her reasons for disallowing it.