§ 1682. Report; distribution

(a)(1) The auditors shall report their findings in writing and cause the same to be mailed or otherwise distributed to the voters of the town at least ten days before the annual meeting.

(2) At a duly warned annual or special meeting, the voters of the town may vote to provide notice of the availability of the auditors’ report to the voters of the town in lieu of mailing or otherwise distributing the report itself. If the voters of the town vote to provide notice of availability, they must specify how notice of availability shall be given, and such notice of availability shall be provided to the voters of the town at least 30 days before the annual meeting.

(3) Upon request, the auditors shall mail or distribute a copy of the full report to a voter or resident of the town.

(4) When the auditors mail or distribute the report or provide notice of the availability of the report to the voters of the town, they shall at the same time deliver to the town clerk the copies required by section 1173 of this title and shall place all surplus copies in the custody of the town clerk before the first Tuesday in March.

(5) As used in this subsection, the term “resident” shall be defined as the term is defined in 17 V.S.A. § 2122(b).

(b) If a town has voted to eliminate the office of auditor, the findings of the public accountant employed in accordance with 17 V.S.A. § 2651b shall be mailed or otherwise distributed by the selectboard in the same manner that findings are required to be distributed by auditors. (Amended 1979, No. 200 (Adj. Sess.), § 119; 1997, No. 83 (Adj. Sess.), § 5; 2003, No. 126 (Adj. Sess.), § 2, eff. July 1, 2005; 2015, No. 30, § 38, eff. May 26, 2015.)