The Vermont Statutes Online
Subchapter 002 : VILLAGE TRUSTEES(Cite as: 24 App. V.S.A. ch. 221, § 2.07)
§ 221-2.07. Independent audit
The Board of Trustees shall provide for an independent annual audit of all Village accounts and may provide for such more frequent audits as it deems necessary. Such audits shall be made by a certified public accountant or firm of such accountants who have no personal interest, direct or indirect, in the fiscal affairs of the Village government or any of its officers. The Board of Trustees may designate such accountant or firm annually or for a period not exceeding three years, provided that the designation for any particular fiscal year shall be made no later than 30 days after the beginning of such fiscal year. If the State makes such an audit, the trustees may accept it as satisfying the requirements of this section.