R.I. Gen. Laws § 39-6-23: Annual report by trustees.

Whenever any railroad corporation, the charter whereof requires the directors to make an annual report to the general assembly, shall have passed into the hands of trustees, the trustees, instead of the directors, shall make the report while the road remains in their hands, which report shall be approved by the division of public utilities and carriers, in like manner as if it had been made by the directors of the corporation.