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The Vermont Statutes Online

 

Title 24 : Municipal and County Government

Chapter 005 : COUNTY OFFICERS; POWERS AND DUTIES

Subchapter 004 : County Auditor

(Cite as: 24 V.S.A. § 261)
  • § 261. County financial audit

    (a) Biennially, all of the accounts of the county treasurer, including any reserve funds, shall be subject to a financial audit conducted according to the generally accepted government accounting standards as established by the federal government accounting office. The audit shall be performed by a public accountant regulated under Title 26 and shall be conducted within four months after the close of the fiscal year being audited. The accountant's report shall be accompanied by a management letter containing findings and recommendations.

    (b) The assistant judges shall enter into a contract with a public accountant to perform the audits required by this section. The assistant judges may enter into a multiple year contract under this section, provided that the person to whom a contract is awarded is selected by use of an open request for proposals process. (Added 1997, No. 107 (Adj. Sess.), § 2, eff. Jan. 1, 1999.)