§ 312. Audits
(a) The City Council shall prior to the close of each financial year employ by contract a public accountant to examine the financial statements of the funds of the City.
(b) Annual examination of the financial statements shall be conducted in accordance with generally accepted auditing standards and the financial and compliance standards for audit of governmental organizations, programs, activities, and functions. For the purpose of examination and audit authorized by the City, all records, account books, papers, reports, and returns of all departments, including the trustees and custodians of trust funds and all officers and employees who receive or disburse funds for the benefit of the City, shall be made available for audit. It shall also be the duty of each City officer or employee to provide oral explanatory information when required by the public accountant.
(c) As a matter of policy, the City Council shall solicit public bids from public accountants at least once in every three-year period.
Structure Vermont Statutes
Title 24 Appendix - Municipal Charters
App § 101. Corporate existence retained
App § 102. General law application
App § 104. General corporate powers
App § 105. Ordinances—subject matter
App § 106. Ordinances; enforcement; adoption
App § 107. Ordinances; adoption process
App § 108. Filing of ordinances
App § 109. Reservation of powers to the City
App § 111. Bonding of City officials
App § 112. Amendment of charter
App § 201. Application of general laws
App § 202. Time of elections and meetings
App § 203. Special City and School District meetings
App § 207. Voting on request of the City Manager
App § 302. Regular meetings; meetings to be public; executive session
App § 303. Special meetings; quorum
App § 304. Role of Council in relation to administrative service appointment of committees
App § 305. Creation or continuation of departments, boards, offices
App § 306. Records of proceedings
App § 307. Powers of City; policy matters; appointment of certain officers
App § 309. Source of appropriations, expenditures
App § 311. Business or contracts between City and City officials or employees
App § 313. Sale or lease of City property
App § 314. Authority to borrow money, issue bonds, pledge credits
App § 315. Compensation of City officials
App § 317. Special assessments
App § 320. Authority to take land
App § 321. Collection of assessments; liens
App § 322. Tax stabilization contract
App § 401. Appointment and qualifications
App § 404. Duties and responsibilities
App § 406a. Capital improvement plan
App § 412. Duties of Treasurer
App § 414. Duties and responsibilities
App § 501. Creation and organization
App § 502. Creation and organization
App § 517. Appointment of Superintendent and principal; compensation; term
App § 602. Penalty and interest
App § 603. Treasurer’s warrant
App § 605. Local sales, rooms, meals, and alcoholic beverages option taxes