Each Vermont financial institution shall annually cause a sampling of its loans and deposit accounts to be verified by the account holder. The verification shall be under the direction of an outside auditor or the internal auditor of the Vermont financial institution. The auditor shall report the results directly to the governing body. The verification methodology and results shall be available to the commissioner upon request. (Added 1999, No. 153 (Adj. Sess.), § 2, eff. Jan. 1, 2001.)