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Auditor Duties

2009 Vermont Code
Title 24 – Municipal and County Government
Chapter 51 – FINANCES; ACCOUNTS AND AUDITS (Contains: §§ 1521 – 1697)
§ 1681 –   Auditors; duties; meeting

§ 1681. Auditors; duties; meeting

Town auditors shall meet at least twenty-five days before each annual town meeting, examine and adjust the accounts of all town and town school district officers and all other persons authorized by law to draw orders on the town treasurer. Such auditing shall include the account which the treasurer is required to keep with the collector, the tax accounts of the collector, trust accounts where the town or any town officer, as such officer, is trustee or where the town is sole beneficiary, accounts relating to the town and town school district indebtedness and accounts of any special funds in the care of any town or town school district official. Notice of such meeting shall be given by posting or publication ten days in advance of such meeting. However, if the town has not elected to eliminate the office of auditor, and town auditors and the school board concur, the town auditors need not conduct an audit of school district accounts as to school district fiscal years which are audited by a public accountant. (Amended 1991, No. 176 (Adj. Sess.), § 1; 1997, No. 83 (Adj. Sess.), § 4.)