Auditor’s Request to Examine Accounts

Dear Town Officers and Boards,

The Town Auditors have requested to examine your accounts. Your board and/or officers are required by statute to “settle their accounts” with the Auditors. We will need this information in hand by February 1, 2018, per statute. We would prefer to receive it by January 27th so that the work on the 2017 Town Report may continue. Please see state statutes below for specific information on individual town officers and boards.

We, as Auditors, are required to verify that required statements are presented and then to complete an analytical review as follows:

  • Compare revenues and expenditures to budget and prior year amounts
  • Obtain explanations for significant variances
  • Analyze accounts with unusual balances

Potential penalties for a town officer’s or board’s willful refusal or neglect to settle accounts or provide information to auditors upon request:

  • Not eligible for reelection 24 V.S.A §§ 992, 1686
  • Potential criminal sanctions 13 V.S.A. § 3006

If you or your board has specific questions, please leave a message with the town clerk.

Thank you,
The Auditors:
Marcia King, Chair; Alison Remy; Elizabeth Curran, Secretary

What is the Auditor’s statutory authority for requesting these financial documents?

  • “Every town officer who receives or disburses town funds must “settle their accounts” with the auditors at least 25 days before town meeting.” 24 V.S.A § 992
  • The auditors must “Examine and adjust (see note below*) the accounts of all town officers and all other persons authorized by law to draw orders on the town treasurer” 24 V.S.A §§ 1681, 1682
  • *Note: “This does not convey authority (to the auditors) to collect debts, pay bills, or change the financial statements of other town officers.”

Who must “settle their accounts” with the auditors?

“Every town officer who receives or disburses town funds must “settle their accounts” with the auditors at least 25 days before town meeting.” (before February 9th, 2018) 24 V.S.A § 992  Below are statutes written for specific town officers and boards.

  • Selectboard: “Annually, on or before February 1, the selectboard must submit to the auditors the record of all orders drawn by the board showing the number, date, to whom payable, and for what purpose.” 24 V.S.A § 1622
  • Treasurer: The town treasurer “must “settle their accounts” with the auditors at least 25 days before town meeting” “The treasurer must also settle with the auditor 5 days before town meeting.” (before February 9th and March 1st, 2018) 24 V.S.A §§ 992, 1578. We are required to “examine the account that the treasurer is required to keep with the collector [and] the tax accounts of the collector.” 24 V.S.A. § 1681
  • Collector of Delinquent Taxes: On or before January 15, collector must make a list of delinquent taxpayers as of December 31 of the previous year, showing the amounts due. The list must be certified by the collector and delivered to the treasurer and the auditors. The auditors must verify the list and if it is correct, must certify the list.” 32 V.S.A §§ 5162, 5163. On or before February 5, the collector shall deliver to the auditors all volumes of municipal tax collection receipts “and the auditors shall audit the books forthwith and after the completion of audit shall return such books to the collector.” 32 V.S.A. § 5137
  • Cemetery Commissioners: On or before February 1 of every year, the board of cemetery commissioners must submit to the auditors the record of all orders drawn by the board showing the number, date, to whom payable, and for what purpose.” 18 V.S.A. § 5373, 24 V.S.A. § 1622
  • Library Trustees: On or before February 1 of every year, the board of library trustees must submit to the auditors the record of all orders drawn by the board showing the number, date, to whom payable, and for what purpose.” S.A § 143, 24 V.S.A. § 1622
  • Other town entities ie. Town Library, Town Fire Department, Town Little League, Town Emergency Response, Town Hall, etc., (all other persons authorized by law to draw orders on the town treasurer): “Every town officer who receives or disburses town funds must “settle their accounts” with the auditors at least 25 days before town meeting.” (before February 9th, 2018) 24 V.S.A § 992
  • Trustees of Public Funds (ie. Sexton Fund): “The auditors must include information in their report regarding all trust funds in which the town is interested with a list of all the assets of such funds including an account of receipts and disbursements for the preceding year.” 24 V.S.A. § 1684. “Every town officer who receives or disburses town funds must “settle their accounts” with the auditors at least 25 days before town meeting.” (before February 9th, 2018) 24 V.S.A § 992

Auditor’s Request for Reports

Town Officers and Boards,

The Auditors have begun work on the 2017 Town Report.

We have requested your reports for the 2017 Town Report. They must be received by January 27th to be included in the 2017 Whiting Town Report.

We would prefer the reports be submitted electronically to Auditors@WhitingVT.com as Word documents, PDF or Google Drive documents.

State statute: The Town Report must be “mailed or otherwise distributed to the voters or residents of the town at least ten days before the annual meeting.” 24 V.S.A. § 1682.

For the Auditors to accomplish this we will need all reports received in a timely manner.

Reports received after January 27th may not be included in the Town Report.

If you or your board has specific questions or concerns, please leave a message for the Auditors with the town clerk.

Thank you to the boards and officers who have already submitted their reports, we greatly appreciate it.

Thank you,
The Town Auditors:

Marcia King, Chair
Alison Remy
Elizabeth Curran, Secretary