R.I. Gen. Laws § 45-10-6.1
If the auditor conducting the post audit expresses an opinion on the financial statements of a municipality or school district that is other than unqualified, the chief finance officer of the municipality or school district shall submit a detailed corrective action plan and timetable, which addresses the issue(s) which caused the auditor's qualified opinion on the financial statements. The plan and timetable shall be submitted to the city or town council, the school committee, state auditor general and director of revenue within forty-five (45) days of receipt of the final audit. The chief finance officer of each municipality and each school district shall also submit all findings and recommendations reported by the auditors making the post audit, including those reported in a separate management letter, to the city or town council, to the state auditor general, the school committee and director of revenue. The chief finance officer of the municipality and each school district shall prepare a plan of revenue corrective action and timetable for all findings and recommendations and shall submit the plan to the city or town council, the school committee, state auditor general and director of revenue within forty-five (45) days of receipt of a written report or letter of findings and recommendations from the auditors. All management letters shall be public records. The term school district shall include regional school districts.
R.I. Gen. Laws § 45-10-6.1