Finance and Management Department
V.S.A. tit. 32, ch. 3, subch. 4
in effect32 V.S.A. § 182 Duties of Commissioner
182. Duties of Commissioner
(a) In addition to the duties expressly set forth elsewhere by law, the Commissioner of Finance and Management shall:
(1) Prescribe appropriate systems for all State departments and agencies to use in accounting, and each department and agency shall keep their accounts in accordance with a system prescribed by the Commissioner. The Commissioner may review and examine any accounting system to determine its compliance with the prescribed system.
(2) Maintain a system of central accounting of income and disbursement so as to enable fiscal officers of the State at any time to provide an evaluation and analysis of the status of State finances.
(3) Coordinate the fiscal procedures of the State, including all departments, institutions, and agencies with the controlling accounts kept under this section.
(4) Maintain a system of encumbrance accounting to control expenditures within budget appropriations.
(5) In the Commissioner’s discretion, pre-audit receipts, expenditures, and encumbrances.
(6) Draw warrants on the Treasurer for all valid and legal payroll disbursements certified by voucher.
(7) Draw warrants on the Treasurer for all disbursements.
(8) Prepare monthly revenue reports for the Governor, Secretary of Administration, and other officials and for release to the general public, and an Annual Comprehensive Financial Report (ACFR) in accordance with generally accepted accounting principles that shall be distributed to the Chairs of the House Committees on Appropriations, on Corrections and Institutions, and on Ways and Means and to the Senate Committees on Appropriations, on Finance, and on Institutions on or before December 31 of each year. 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 subdivision.
(9) Make available monthly reports of appropriations, expenditures, encumbrances, and balances for all operating departments.
(10) Maintain a standard chart of accounts structure pertaining to appropriation, revenue, and expenditure codes.
(11) [Repealed.]
(12) Exercise central management of the appropriation act.
(13) Maintain the general control ledger of State accounts.
(14) Manage special funds in accordance with this section and with chapter 7, subchapter 5 of this title.
(b) Nothing in this section shall be interpreted to allow the Commissioner to expend money, except in accordance with the provisions of section 462 of this title.
Added 1959, No. 328 (Adj. Sess.), § 7; amended 1965, No. 158, § 3; 1971, No. 13, § 2, eff. Feb. 25, 1971; 1975, No. 118, § 86, eff. April 30, 1975; 1977, No. 113, § 351; 1983, No. 195 (Adj. Sess.), § 3; 1987, No. 243 (Adj. Sess.), §§ 52(2), 53, eff. June 13, 1988; 1989, No. 210 (Adj. Sess.), § 8a; 1991, No. 226 (Adj. Sess.), § 1, eff. May 28, 1992; 1995, No. 123 (Adj. Sess.), § 4, eff. June 6, 1996; 1997, No. 66 (Adj. Sess.), § 64, eff. Feb. 20, 1998; 2001, No. 149 (Adj. Sess.), § 92, eff. June 21, 2002; 2003, No. 156 (Adj. Sess.), § 15; 2007, No. 7, § 3; 2007, No. 65, § 391; 2015, No. 131 (Adj. Sess.), § 6; 2025, No. 18, § 51, eff. May 13, 2025.
32 V.S.A. § 183 Financial and Human Resource Information Internal Service Fund
183. Financial and Human Resource Information Internal Service Fund
(a) There is established in the Department of Finance and Management a Financial and Human Resource Information Internal Service Fund, to consist of revenues from charges to agencies, departments, and similar units of Vermont State government, and to be available to fund the costs of the Division of Financial Operations in the Department of Finance and Management, and the technical support and services provided by the Agency of Digital Services for the statewide central accounting and encumbrance, budget development, and human resource management systems.
(b) The rate of the charges shall be proposed by the Commissioner of Finance and Management, subject to the approval of the Secretary of Administration. Proposed rates of charges shall be based upon the cost of operations.
Added 2001, No. 142 (Adj. Sess.), § 309; amended 2003, No. 156 (Adj. Sess.), § 15; 2009, No. 1 (Sp. Sess.), § E.100.3; 2011, No. 63, § E.103; 2019, No. 49, § 11, eff. June 10, 2019.
32 V.S.A. §§ 184-200 [Reserved for future use.]
32 V.S.A. § 201 Repealed. 1987, No. 243 (Adj. Sess.), § 55, eff. June 13, 1988.
32 V.S.A. § 202 Duties of Commissioner
202. Duties of Commissioner
In addition to the duties expressly set forth elsewhere by law, the Commissioner of Finance and Management through the Commissioner’s Department shall:
(1) perform the following duties with respect to the budget:
(A) prepare an operating budget for the Governor-elect or Governor as provided by sections 301-307 of this title;
(B) prepare and install forms upon which departmental and capital budget requests are made;
(C) schedule and assist in hearings on departmental and agency requests;
(D) assist the Governor and, on request, the General Assembly on budget matters;
(E) exercise continuing supervision and study of budget procedures; and
(F) carry out expenditure control and budget-balancing policies and procedures as directed by the Secretary of Administration;
(2) perform the following duties with respect to fiscal management and management analysis:
(A) carry out continuing studies of the operation of existing or new State agencies and make recommendations to obtain most economic and effective management;
(B) assist departments on procedures and other problems of management;
(C) carry on a research program in the field of governmental and financial administration and analysis of State tax structure and yield; and
(D) study simplification and standardization of forms and methods in use in various departments for purposes of management and budget control;
(3) prepare estimates of State revenue and income when requested by the Governor; and
(4) provide the legislative Joint Fiscal Office on or before November 1 of the first fiscal year of each biennium and December 1 of the second fiscal year of each biennium copies of the most recent budget forms submitted by all governmental units in connection with annual or supplemental budget requests.
Added 1959, No. 328 (Adj. Sess.), § 3; amended 1969, No. 75, § 1; 1973, No. 144 (Adj. Sess.), § 1; 1979, No. 205 (Adj. Sess.), § 127, eff. May 9, 1980; 1985, No. 74, § 306, eff. May 28, 1985; 1987, No. 243 (Adj. Sess.), § 56, eff. June 13, 1988; 2021, No. 105 (Adj. Sess.), § 439, eff. July 1, 2022.
32 V.S.A. § 203 Repealed. 2009, No. 135 (Adj. Sess.), § 26(15).
Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/003Fetched: 10/21/2026