The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
005
:
AUDITORS AND AUDITS
(Cite as: 24 V.S.A. § 1686)
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§ 1686. Penalty
(a) At any time in their discretion, town auditors may, and if requested by the selectboard,
shall, examine and adjust the accounts of any town officer authorized by law to receive
or disburse money belonging to the town.
(b) If the town has voted to eliminate the office of auditor, the public accountant employed
by the selectboard shall perform the duties of the town auditors under subsection
(a) of this section upon request of the selectboard.
(c)(1) If, after at least five business days following his or her receipt by certified mail
of a written request by the auditors or public accountant that is approved and signed
by the legislative body, a town officer willfully refuses or neglects to submit his
or her books, accounts, vouchers, or tax bills to the auditors or the public accountant,
or to furnish all necessary information in relation thereto, that town officer shall
be ineligible to reelection for the year ensuing and be subject to the penalties otherwise
prescribed by law.
(2) A town officer who violates subdivision (1) of this subsection (c) shall be personally
liable to the town for a civil penalty in the amount of $100.00 per day until he or
she submits or furnishes the requested materials or information. A town may bring
an action in the Civil Division of the Superior Court to enforce this subdivision.
(d) As used in this section, the term “town officer” shall not include an officer subject
to the provisions of 16 V.S.A. § 323. (Amended 1997, No. 83 (Adj. Sess.), § 7; 2011, No. 129 (Adj. Sess.), § 31, eff. July 1, 2013; 2011, No. 155 (Adj. Sess.), § 28; 2017, No. 27, § 4, eff. May 10, 2017.)