Vermont § 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 (11) [Repealed.]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.)