R.I. Gen. Laws § 42-116-26: Record keeping — Financial statements.

The corporation shall, at all times, keep full and accurate accounts of its receipts, expenditures, disbursements, assets, and liabilities which shall be open to inspection by any officer or appointed agent of the state. The corporation shall submit an annual report, in writing, to the general assembly and the general officers. The report shall include financial statements relating to the operations, properties, and expenditures of the corporation maintained in accordance with generally accepted accounting principles. The auditor general shall perform or have performed an annual audit of the financial statements of the corporation.