Vermont § 323 - Audit by public accountant Annually, the supervisory union board shall employ one or more public accountants to audit the financial statements of the supervisory union and its member districts
Full text of Vermont Vermont Statutes Online § 323 — Audit by public accountant Annually, the supervisory union board shall employ one or more public accountants to audit the financial statements of the supervisory union and its member districts, with citation guidance and answers to common questions.
§ 323. Audit by public accountant Annually, the supervisory union board shall employ one or more public accountants to audit the financial statements of the supervisory union and its member districts
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The audits shall be conducted in accordance with generally accepted government auditing
standards, including the issuance of a report of internal controls over financial
reporting to be provided to recipients of the financial statements. Any annual report
of the supervisory union to member districts shall include notice that the audits
have been performed and the time and place where the full report of the public accountant
will be available for inspection and for copying at cost. (Added 1966, No. 59 (Sp. Sess.), § 1(c); amended 1987, No. 15, § 2; 2009, No. 44, § 3, eff. May 21, 2009; 2011, No. 129 (Adj. Sess.), § 19, eff. July 1, 2013.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 323
What does Vermont Statutes Online § 323 cover?
Section 323 ("Audit by public accountant Annually, the supervisory union board shall employ one or more public accountants to audit the financial statements of the supervisory union and its member districts") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
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Is this the official text of Vermont law?
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