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Searching 2017-2018 Session

The Vermont Statutes Online

Title 24 : Municipal and County Government

Chapter 051 : FINANCES; ACCOUNTS AND AUDITS

Subchapter 005 : Auditors and Audits

(Cite as: 24 V.S.A. § 1683)
  • § 1683. Contents of report; municipal fiscal years

    (a) The report shall show a detailed statement of the financial condition of such town for its fiscal year, a classified summary of receipts and expenditures, a list of all outstanding orders and payables more than 30 days past due, and show deficit, if any, pursuant to section 1523 of this title and such other information as the municipality shall direct. Individuals who are exempt from penalty, fees, and interest by virtue of 32 V.S.A. § 4609 shall not be listed or identified in any such report, provided that they notify or cause to be notified in writing the municipal or district treasurer that they should not be so listed or identified.

    (b) The fiscal year of all school districts, charter provisions notwithstanding, shall end on June 30.

    (c) The fiscal year of other municipalities shall end on December 31, unless the municipality votes at an annual or special meeting duly warned for that purpose to have a different fiscal year, in which case the fiscal year so voted shall remain in effect until amended.

    (d) [Repealed.]  (Amended 1961, No. 219, § 2, eff. July 13, 1961; 1965, No. 23, § 2; 1969, No. 301 (Adj. Sess.), § 1, subsec. (a), eff. July 1, 1971, subsec. (c), eff. April 9, 1970; 1971, No. 8, § 1, eff. Feb. 25, 1971; 1989, No. 202 (Adj. Sess.), § 2; 1991, No. 110, § 4, eff. June 28, 1991; 1997, No. 83 (Adj. Sess.), § 6; 2011, No. 129 (Adj. Sess.), § 30, eff. July 1, 2013; 2015, No. 30, § 39, eff. May 26, 2015.)