Vermont § 261 - County financial audit

Full text of Vermont Vermont Statutes Online § 261 — County financial audit, with citation guidance and answers to common questions.

§ 261. County financial audit

  • (a) Biennially, all of the accounts of the county treasurer, including any reserve funds,
    shall be subject to a financial audit conducted according to the generally accepted
    government accounting standards as established by the federal government accounting
    office. The audit shall be performed by a public accountant regulated under Title
    26 and shall be conducted within four months after the close of the fiscal year being
    audited. The accountant’s report shall be accompanied by a management letter containing
    findings and recommendations. (b) The assistant judges shall enter into a contract with a public accountant to perform
    the audits required by this section. The assistant judges may enter into a multiple
    year contract under this section, provided that the person to whom a contract is awarded
    is selected by use of an open request for proposals process. (Added 1997, No. 107 (Adj. Sess.), § 2, eff. Jan. 1, 1999.)

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Frequently Asked Questions About Vermont § 261

What does Vermont Statutes Online § 261 cover?

Section 261 ("County financial audit") 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.

How do I cite Vermont § 261?

A common citation format is "Vermont Statutes Online § 261" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Vermont law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.

How does Vermont § 261 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.