R.I. Gen. Laws § 36-12.1-25: Annual audits.

The auditor general shall conduct upon the request of the OPEB Board a separate annual performance audit of the OPEB System which shall include a report on the actuarial valuation of the assets and liabilities of the OPEB System. The auditor general may examine all records, files, and other documents, and evaluate all policies and procedures for purposes of conducting the audit. The aforementioned performance audit shall be in addition to the annual audit conducted by the auditor general of the financial statements of the OPEB System. A copy of the report shall be given to the governor and the OPEB Board.