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Introduced by   Senator Starr of Essex-Orleans District

Referred to Committee on


Subject:  Education; school districts; auditors

Statement of purpose:  This bill proposes to eliminate the requirement that a town school district which has eliminated the position of auditor hire a public accountant to audit the financial statements of the school district annually.


It is hereby enacted by the General Assembly of the State of Vermont:

Sec. 1.  16 V.S.A. § 563(17) is amended to read:

(17)  Shall employ a public accountant at least once in each period of three years to audit the financial statements of the school district.  However, if the town has voted to eliminate the office of auditor under section 2651b of Title 17, the school board shall employ a public accountant annually to audit the financial statements of the school district pursuant to that section.  The school board may authorize an audit in conjunction with another school district or a supervisory union.

Sec. 2.  16 V.S.A. § 2651b(a) is amended to read:

(a)  A town may vote by ballot at an annual meeting to eliminate the office of town auditor.  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 or, in the case of a school district, to perform a financial audit every three years.  Unless otherwise provided by law, the selectboard shall provide for all other auditor duties to be performed.  A vote to eliminate the office of town auditor shall remain in effect until rescinded by majority vote of the legal voters present and voting, by ballot, at an annual meeting duly warned for that purpose.

Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont