R.I. Gen. Laws § 35-6-9: Auditing of vouchers and accounts — Orders on treasurer.

The state controller is authorized and empowered to draw orders upon the general treasurer upon the receipt of duly authenticated vouchers covering all expenditures of the state government. The state controller shall audit all vouchers before payment, shall audit all official accounts, and shall audit the accrual and collection of all revenues and receipts, and prescribe such methods of accounting as are necessary for the performance of these duties. The state controller shall establish methods of approving vouchers so that the vouchers shall be duly authenticated.