R.I. Gen. Laws § 42-105-8
The books of the Newport and Bristol County convention and visitors' bureau dba Discover Newport as they pertain to the revenues derived from the room tax shall be audited by an independent certified public accountant annually who shall make a report to the Discover Newport board of directors within six (6) months after the close of the fiscal year. Included with the audit shall be the management's discussion and analysis (MD&A), which will serve as the annual report. The MD&A shall include an organization chart, a summary of performance of sales and marketing activities during the fiscal year under audit, highlights of next year's fiscal budget, and a schedule of the following calendar year's meetings. Discover Newport shall file copies of the annual audit with the speaker of the house of representatives, the president of the senate, the governor, and to each city or town council in Newport and Bristol County.
R.I. Gen. Laws § 42-105-8