R.I. Gen. Laws § 35-6-20: Audit of accounts of officers receiving money for state.

The department of administration shall examine and audit all accounts between the state and clerks of courts, sheriffs, jailers, town councils, town treasurers, and licensed persons from whom an account is by law required, and all other persons indebted to the state, or who may receive money belonging to the state; and, for the purpose of making the audits, it may require the production of such documentary and other evidence by the accounting party as it shall think proper.