R.I. Gen. Laws § 35-7.1-5: Persons authorized to conduct audits — Reports of irregularities.

Any qualified person duly authorized by the director of management and budget to act as auditor may examine the books, papers, and documents of any public body having control of state or federal funds, and if the audit discloses any irregularities or improper handling of records or funds, the auditor shall report the same to the chief who shall, in turn, report such findings and recommendations to the director of management and budget, who shall further report to the director of administration.