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
004
:
COUNTY AUDITOR
(Cite as: 24 V.S.A. § 261)
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§ 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.)