Vermont § 167 - Records to be available for audit
Full text of Vermont Vermont Statutes Online § 167 — Records to be available for audit, with citation guidance and answers to common questions.
§ 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.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 167
What does Vermont Statutes Online § 167 cover?
Section 167 ("Records to be available for 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 § 167?
A common citation format is "Vermont Statutes Online § 167" (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 § 167 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.