Auditor of Accounts

V.S.A. tit. 32, ch. 3, subch. 3

in effect

32 V.S.A. § 161 Oath

161. Oath The Auditor shall take the oath of office prescribed by law.

32 V.S.A. § 163 Duties of the Auditor of Accounts

163. Duties of the Auditor of Accounts In addition to any other duties prescribed by law, the Auditor of Accounts shall: (1) Annually perform or contract for: (A) an audit of the basic financial statements of the State of Vermont; (B) the financial and compliance audits of the State of Vermont’s federal programs as required by federal law, except that this audit requirement shall not apply to the University of Vermont or the Vermont State Colleges; and (C) at his or her discretion, governmental audits as defined by governmental auditing standards issued by the U.S. Government Accountability Office (GAO) of every department, institution, and agency of the State, including trustees or custodians of retirement and other trust funds held by the State or any officer or officers of the State, and also including every county officer who receives or disburses funds of the State or for the benefit of the State or any county. (2) In his or her discretion, conduct a continuing post audit of all disbursements made through the Office of the Commissioner of Finance and Management or the Office of the State Treasurer, including disbursements to a municipality, school supervisory union, school district, or county. (3)(A) Prominently post and retain on his or her official State website, and update at least annually, the following information: (i) All reports that result from audits conducted under subdivision (1) of this section. (ii) [Repealed.] (iii) A summary of all embezzlement convictions and false claim convictions as described in 13 V.S.A. § 3016 against any agency or department of the State since July 1, 2007. The summary shall include the names of all persons convicted of those offenses. (B) Periodically follow up on the Auditor’s recommendations contained in audit reports arising from audits conducted under subdivision (1) of this section for up to three years from the date of the audit report. (4)(A)(i) From time to time, as audits are completed, report his or her audit findings first to the Speaker of the House of Representatives and the President Pro Tempore of the Senate, then to the Governor, the Secretary of Administration, the Commissioner of Finance and Management, and the head of the department, institution, or agency covered by the report. (ii) The audit reports shall be public records. (B)(i) Draft audit reports, working papers, correspondence, and other materials relied on by the Auditor of Accounts to produce the draft audit report shall be confidential and exempt from public inspection and copying under the Public Records Act until the audit is completed but shall be provided to the audited entity upon request unless the record is exempt from public inspection and copying under another provision of law. (ii) Draft audit reports, working papers, correspondence, and other materials received by an audited entity prior to completion of the audit shall remain confidential until completion of the audit, and shall not be further disclosed by the audited entity until completion of the audit. (5) Make special audits of any department, institution, and agency as the Governor may from time to time require. (6) [Repealed.] (7) Subject to the provisions of 3 V.S.A. chapter 13, employ and set the compensation of such assistants, clerical or otherwise, as he or she deems necessary for the proper and efficient administration of his or her office. However, he or she shall not expend or authorize expenditure of funds for his or her office in excess of the amount appropriated for his or her office in any fiscal year. (8) Require all State departments and agencies to file with the Auditor of Accounts all audit reports and reports of findings and recommendations received as a result of audits and examinations conducted by or for any federal agency. (9), (10) [Repealed.] (11)(A) Make available to all counties, municipalities, and supervisory unions as defined in 16 V.S.A. § 11(23) and supervisory districts as defined in 16 V.S.A. § 11(24) a document designed to determine the internal financial controls in place to ensure proper use of all public funds. (i) The Auditor shall consult with the Vermont School Boards Association, the Vermont Association of School Business Officials, and the Vermont League of Cities and Towns in the development of the document. (ii) The Auditor shall strive to limit the document to one letter-size page. (B) The Auditor shall also make available to public officials charged with completing the document instructions to assist in its completion. (12) Make available to county, municipal, and school district officials with fiduciary responsibilities an education program related to those responsibilities, as resources permit. Added 1959, No. 328 (Adj. Sess.), § 17; amended 1967, No. 91, § 1; 1969, No. 219 (Adj. Sess.), §§ 2, 4, eff. March 27, 1970; 1971, No. 32, eff. July 1, 1971; 1977, No. 146 (Adj. Sess.), § 4; 1983, No. 195 (Adj. Sess.), § 5(b); 1985, No. 122 (Adj. Sess.), § 1, eff. April 17, 1986; 1999, No. 159 (Adj. Sess.), § 15; 2003, No. 67, § 13c; 2005, No. 184 (Adj. Sess.), § 15; 2007, No. 121 (Adj. Sess.), §§ 23, 32; 2011, No. 155 (Adj. Sess.), § 23; 2013, No. 108 (Adj. Sess.), § 2, eff. April 22, 2014; 2019, No. 104 (Adj. Sess.), § 1.

32 V.S.A. § 164 Certified copies

164. Certified copies The Auditor shall be a certifying officer, and a certified copy of a record or paper belonging to the Auditor’s Department or that is lodged there by law shall be admitted as evidence by the courts in any cause, civil or criminal. The Auditor shall furnish copies of records or papers upon being paid the legal fees for the copies by the person requesting the copies. Amended 2021, No. 105 (Adj. Sess.), § 438, eff. July 1, 2022.

32 V.S.A. § 166 Payments to towns; returns by Commissioner of Finance and Management

166. Payments to towns; returns by Commissioner of Finance and Management On or before January 10 of each year, the Commissioner of Finance and Management shall transmit to the auditors of each town a statement showing the amount of money paid by the State to the town and the purpose for which paid during the year ending December 31 preceding the date of such statement, the date of such payments, and purpose for which made, unless the Commissioner of Finance and Management is requested to send such statement at some other date to conform to the fiscal year of such municipality. Added 1961, No. 40, § 1; amended 1969, No. 301 (Adj. Sess.), § 2, eff. April 9, 1970; 1983, No. 195 (Adj. Sess.), § 5(b); 2013, No. 142 (Adj. Sess.), § 55; 2015, No. 131 (Adj. Sess.), § 31.

32 V.S.A. § 167 Records to be available for audit

167. Records to be available for audit (a) For the purpose of examination and audit authorized by law, all the records, accounts, books, papers, reports, and returns in all formats of all departments, institutions, and agencies of the State, including the trustees or custodians of trust funds and all municipal, school supervisory union, school district, and county officers who receive or disburse funds for the benefit of the State, shall be made available to the Auditor of Accounts. It shall be the duty of each officer of each department, institution, and agency of the State or municipality, school supervisory union, school district, or county to provide the records, accounts, books, papers, reports, returns, and such other explanatory information when required by the Auditor of Accounts. (b) In connection with any of his or her duties, the Auditor of Accounts may administer oaths and may subpoena any person to appear before him or her. Such persons shall testify under oath and be subject to the penalties of perjury and may be examined concerning any matter relating to the statutory duties of the Auditor provided by section 163 of this title. Nothing in this subsection shall limit a person’s Fifth Amendment rights against self-incrimination. Added 1959, No. 328 (Adj. Sess.), § 19; amended 1969, No. 219 (Adj. Sess.), § 3, eff. March 27, 1970; 1971, No. 149 (Adj. Sess.); 2007, No. 121 (Adj. Sess.), § 24; 2007, No. 169 (Adj. Sess.), § 6.

32 V.S.A. § 168 Single Audit Revolving Fund

168. Single Audit Revolving Fund (a)(1) The Single Audit Revolving Fund is established within the State Treasury, to be administered by the Auditor of Accounts, from which payments may be made for the costs of audits performed pursuant to subdivisions 163(1), 163(2), and 5404a(l) of this title and 24 V.S.A. § 290b. (2) All monies received from charges made for audit services under the provisions of subsection (b) of this section and sums that may be appropriated to the Fund shall be deposited in the Fund. (3) Any balance remaining in the Fund at the end of any fiscal year shall be carried forward and remain a part of the Fund. (b)(1) The Auditor of Accounts shall charge the State department, agency, commission, instrumentality, political subdivision, or State-created authority audited for the direct and indirect costs of an audit performed pursuant to subdivisions 163(1), 163(2), and 5404a(l) of this title and 24 V.S.A. § 290b. (2) Costs shall be determined by the Auditor of Accounts and costs associated with subdivisions 163(1) and (2) of this title shall be approved by the Secretary of Administration. Added 1985, No. 122 (Adj. Sess.), § 2, eff. April 17, 1986; amended 2005, No. 215 (Adj. Sess.), § 288; 2019, No. 104 (Adj. Sess.), § 2; 2019, No. 154 (Adj. Sess.), § E.130, eff. Oct. 2, 2020; 2021, No. 74, § E.130.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/003Fetched: 10/21/2026