2005 Vermont Code - § 182. — Duties of commissioner

§ 182. Duties of commissioner

(a) In addition to the duties expressly set forth elsewhere by law, the commissioner of finance and management shall:

(1) Prescribe appropriate systems for all state departments and agencies to use in accounting and each department and agency shall keep their accounts in accordance with a system prescribed by the commissioner. The commissioner may review and examine any accounting system to determine its compliance with the prescribed system;

(2) Maintain a system of central accounting of income and disbursement so as to enable fiscal officers of the state at any time to provide an evaluation and analysis of the status of state finances;

(3) Coordinate the fiscal procedures of the state including all departments, institutions and agencies with the controlling accounts kept under this section;

(4) Maintain a system of encumbrance accounting to control expenditures within budget appropriations;

(5) In the commissioner's discretion pre-audit receipts, expenditures and encumbrances;

(6) Draw warrants on the treasurer for all valid and legal payroll disbursements certified, by voucher, by the commissioner of human resources;

(7) Draw warrants on the treasurer for all disbursements;

(8) Prepare monthly financial reports for the governor, secretary of administration, and other officials and for release to the general public, and an annual financial report in accordance with generally accepted accounting principles which shall be distributed to the chairs of the house committees on appropriations, on institutions, and on ways and means and to the senate committees on appropriations, on finance, and on institutions on or before December 31 of each year;

(9) Prepare monthly reports of appropriations, expenditures, encumbrances and balances for all operating departments;

(10) Maintain standard accounting classifications pertaining to appropriation accounts, object code, and receipts;

(11) Supervise the reconciliation of checks and bank statements;

(12) Exercise central management of the appropriation act;

(13) Maintain the general control ledger of state accounts;

(14) Manage special funds in accordance with this section and with subchapter 5 of chapter 7 of this title.

(b) Nothing in this section shall be interpreted to allow the commissioner to expend money, except in accordance with the provisions of § 462 of this title. (Added 1959, No. 328 (Adj. Sess.), § 7; amended 1965, No. 158, § 3; 1971, No. 13, § 2, eff. Feb. 25, 1971; 1975, No. 118, § 86, eff. April 30, 1975; 1977, No. 113, § 351; 1983, No. 195 (Adj. Sess.), § 3; 1987, No. 243 (Adj. Sess.), §§ 52(2), 53, eff. June 13, 1988; 1989, No. 210 (Adj. Sess.), § 8a; 1991, No. 226 (Adj. Sess.), § 1, eff. May 28, 1992; 1995, No. 123 (Adj. Sess.), § 4, eff. June 6, 1996; 1997, No. 66 (Adj. Sess.), § 64, eff. Feb. 20, 1998; 2001, No. 149 (Adj. Sess.), § 92, eff. June 21, 2002; 2003, No. 156 (Adj. Sess.), § 15.)