The Vermont Statutes Online

Title 24 : Municipal and County Government

Chapter 005 : County Officers; Powers and Duties

Subchapter 005 : SHERIFFS

• § 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  (a) [Repealed.]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.)