{"data":{"id":"us-vt/24-v.s.a.-261","jurisdiction":"us-vt","citation":"24 V.S.A. § 261","heading":"County financial audit","body":"(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.\n(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.","path":["Title 24: Municipal and County Government","Chapter 005: County Officers; Powers and Duties","Subchapter 004: COUNTY AUDITOR"],"source_url":"https://legislature.vermont.gov/statutes/section/24/005/00261","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:05Z","sha256":"7666abe53d4d0c1e238f9f2d61a0b92feb42bcc6e41cc9243bfbe7b90fb595f5","source_id":"us-vt","stale":false,"prev":"us-vt/24-v.s.a.-224","next":"us-vt/24-v.s.a.-262"},"notice":"GroundRules: Original legal text. Not legal advice."}