§ 290b. Audits
(a) [Repealed.]
(b) The Auditor of Accounts shall adopt and sheriffs shall comply with a uniform system
of accounts, controls, and procedures for the sheriff’s department, which accurately
reflects the receipt and disbursement of all funds by the department, the sheriff,
and all employees of the department. The uniform system shall include:
(1) requirements for written financial records and books;
(2) procedures for the recording of all financial transactions and the maintenance of
such records;
(3) procedures to ensure proper documentation to ensure that all disbursement transactions
are properly supported, approved, and recorded;
(4) procedures to ensure that all receipts are properly supported and recorded;
(5) procedures to ensure that bank receipt and disbursement accounts are reconciled on
a timely basis;
(6) procedures for the preparation of an annual set of financial reports which accurately
reflects the financial transactions and condition of the department;
(7) procedures to ensure that all payments for services performed by the sheriff, deputy
sheriffs, or other employees of the department rendered by virtue of their office
are made to the sheriff’s department;
(8) procedures and controls that identify revenues received from public entities through
appropriations or grants from the federal, State, or local governments from revenues
received through contracts with private entities;
(9) procedures to notify the Auditor of Accounts and the Department of State’s Attorneys
and Sheriffs of the establishment and activities of any nonpublic organization of
which the sheriff or any employee of the sheriff is a director or participant and
that has a mission or purpose of supplementing the efforts of the sheriff’s department;
and
(10) other procedures and requirements as the Auditor of Accounts deems necessary.
(c) The Auditor of Accounts and the Auditor’s designee may at any time examine the records,
accounts, books, papers, contracts, reports, and other materials of the county sheriff
departments as they pertain to the financial transactions, obligations, assets, and
receipts of that department. The Auditor shall charge for any associated costs in
the same manner described in 32 V.S.A. § 168(b).
(d) Annually, each sheriff shall furnish the Auditor of Accounts on forms provided by
the Auditor a financial report reflecting the financial transactions and condition
of the sheriff’s department. The sheriff shall submit a copy of this report to the
assistant judges of the county. The assistant judges shall prepare a report reflecting
funds disbursed by the county in support of the sheriff’s department and forward a
copy of their report to the Auditor of Accounts. The Auditor of Accounts shall compile
the reports and submit one report to the House and Senate Committees on Judiciary.
The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the required report to be made
under this subsection.
(e) Biennially, according to a schedule established by the Auditor of Accounts, the Auditor
shall retain a public accountant to conduct an audit of the financial systems, controls,
and procedures within each department. The public accountant shall prepare a written
report detailing the review of the department. A copy of this report shall be forwarded
to the sheriff, assistant judges, and the Auditor of Accounts. The Auditor shall charge
for the costs of the report pursuant to 32 V.S.A. § 168(b). (Amended 1991, No. 257 (Adj. Sess.), § 3, eff. July 1, 1993; 1993, No. 60, § 55a; 2011, No. 139 (Adj. Sess.), § 18, eff. May 14, 2012; 2015, No. 131 (Adj. Sess.), § 5; 2019, No. 154 (Adj. Sess.), § E.130.1, eff. Oct. 2, 2020; 2023, No. 30, § 3, eff. May 31, 2023.)