Elimination of office of auditor; appointment of public accountant

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§ 2651b. Elimination of office of auditor; appointment of public accountant

(a)(1) A town may vote by ballot at an annual meeting to eliminate the office of town auditor.

(2)(A) If a town votes to eliminate the office of town auditor, the selectboard shall contract with a public accountant licensed in this State to perform an annual financial audit of all funds of the town except the funds audited pursuant to 16 V.S.A. § 323.

(B) Unless otherwise provided by law, the selectboard shall provide for all other auditor's duties to be performed.

(3) A vote to eliminate the office of town auditor shall remain in effect until rescinded by majority vote of the registered voters present and voting, by ballot, at an annual meeting duly warned for that purpose.

(b) The term of office of any auditor in office on the date a town votes to eliminate that office shall expire on the 45th day after such vote or on the date upon which the selectboard enters into a contract with a public accountant under this section, whichever occurs first.

(c) The authority to vote to eliminate the office of town auditor as provided in this section shall extend to all towns except those towns that have a charter that specifically provides for the election or appointment of the office of town auditor. (Added 1997, No. 83 (Adj. Sess.), § 2; amended 2011, No. 129 (Adj. Sess.), § 28, eff. July 1, 2013; amended 2013, No. 21, § 3a; 2017, No. 130 (Adj. Sess.), § 2.)


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