The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 011: Auditing

• § 801. Independent audit authorized

  The financial statements of the funds of State government or the financial and other records of the Tax Commissioner, Treasurer, and Agency of Administration shall be examined by competent accountants employed by the State under the direction of the Emergency Board whenever in its discretion an independent audit will serve the best interests of the State. A copy of the report of such examination shall be filed with each member of the Emergency Board and shall be open to public inspection. The Emergency Board shall transmit to the General Assembly a copy of such reports covering the examination so made for the preceding two years. The expenses of such examinations shall be paid from the General Fund. The provisions of this section shall not be construed to limit the duty of the Auditor of Accounts as set forth under subdivision 163(1) of this title. (Amended 1959, No. 328 (Adj. Sess.), § 22; 1967, No. 91, § 2.)

• § 802. Repealed. 1969, No. 219 (Adj. Sess.), § 4, eff. March 27, 1970.

• § 803. Repealed. 1987, No. 243 (Adj. Sess.), § 63, eff. June 13, 1988.

• § 804. Repealed. 1977, No. 146 (Adj. Sess.), § 6.

• § 805. County accounts to be specific

  The Auditor shall not allow the account of a sheriff, jailer, State’s Attorney, county clerk, Justice, or district judge, unless such account specifies the offense charged or law violated on account of which such expenses or fees were incurred, nor unless it contains a true summary of the amount of such fees and expenses that are properly chargeable to offenses punishable by death or imprisonment in the State prison, to offenses against the law prohibiting the traffic in alcohol and to other misdemeanors. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 2017, No. 83, § 161(5).)

• § 806. Audit where prisoner is bound over

  (a) The cost of examination of a person accused of a crime exceeding the jurisdiction of a district judge to try and determine may be certified by the judge to the Auditor who shall audit the same.

  (b) The Auditor shall require each district judge to furnish in writing the name of the person by him or her bound over for trial before allowing costs of trial in the prosecution. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 249 (Adj. Sess.), § 92, eff. April 9, 1974.)

• § 807. Audit of sheriff’s accounts

  All accounts of a sheriff or his or her deputy shall be allowed as the account of the sheriff, and all bills of costs growing out of substantially the same transaction shall be audited at the same time. An officer, magistrate, or witness shall not be allowed fees more than once for essentially the same service, nor for constructive service. A bill of costs shall not be allowed in any case where it appears to the Auditor that the prosecution was superfluous and instituted for the purpose of enhancing costs.

• § 808. Repealed. 1993, No. 227 (Adj. Sess.), § 21.

• § 809. Auditing of court clerk accounts and of Probate Court judges

  The Auditor shall examine the accounts of the judges of Probate and Superior Court clerks and ascertain whether their fees are properly and uniformly charged and rendered, and if the Auditor finds they are not, he or she shall direct the proper corrections to be made. The Auditor shall endeavor to obtain a uniform practice in the Superior Courts in that respect. (Amended 2009, No. 154 (Adj. Sess.), § 197, eff. Feb. 1, 2011.)