2005 Vermont Code - § 167. — Records to be available for audit

§ 167. Records to be available for audit

(a) For the purpose of examination and audit authorized by law, all the records, accounts, books, papers, reports and returns of all departments, institutions and agencies of the state including the trustees or custodians of trust funds and all county officers who receive or disburse funds for the benefit of the state, shall be made available to the auditor of accounts. It shall be the duty of each officer of each department, institution and agency of the state or county to provide the records, accounts, books, papers, reports, returns and such other explanatory information when required by the auditor of accounts.

(b) In connection with any of his duties, the auditor of accounts may administer oaths and may subpoena any person to appear before him. (Added 1959, No. 328 (Adj. Sess.), § 19; amended 1969, No. 219 (Adj. Sess.), § 3, eff. March 27, 1970; 1971, No. 149 (Adj. Sess.))