Rhode Island General Laws Title 35. Public Finance § 35-6-2. Uniform system of accounting--Establishment

The department of administration is authorized and directed to establish a uniform system of accounting for all state departments and agencies and to require all accounts of the departments and agencies to be kept in accordance therewith; provided, that in any case in which the uniform system of accounting is not practicable, the controller shall determine the manner in which the accounts shall be kept.