Clerk/Treasurer

Answers Kerin

In response to the letter to the editor by Karen Kerin in last week’s Herald:

Karen states that the statute to eliminate elected auditors is "poorly thought out."

Title 17, Section 2651b "Elimination of office of auditor; appointment of public accountant" provides:

"a) ..If a town votes to eliminate the office of town auditor, the selectboard shall contract with a public accountant, licensed in this state, to perform an annual financial audit of all funds of the town. Unless otherwise provided by law, the selectboard shall provide for all other auditor duties to be performed.

"A vote to eliminate the office of town auditor shall remain in effect until rescinded by majority vote of the legal voters present and voting, by ballot, at an annual meeting duly warned for that purpose."

For several years now, the elected town auditors have relied on the hired professional auditors to conduct the audit of the town and school and have focused on the responsibility of putting the town report together. The office provides newly elected auditors the Handbook for Locally Elected Auditors, 1999, by the Vermont League of Cities and Towns, outlining their duties and responsibilities. The roles of the locally elected and professional auditors are in all respects the same. If no hired audit firm were engaged to audit the books of the town, the responsibility would fall on the locally elected auditors. Our town report is a reflection of the professional audit laid out in a way that the voters will be able to understand.

Our capital equipment purchases are paid for through a special reserve fund for highway equipment voted on many years ago. The money to support the fund is budgeted and voted at the annual town meeting within the highway fund budget.

There have been times in the past that voters have voted on the purchase of equipment when financing was necessary. A statute now allows the selectboard to borrow money for up to five years without a vote of the town. The payments for the grader and roadside mower are made from this fund.

According to the Handbook, "unless a majority of the town auditors participate in the auditing and preparing of the audit report for the town, such report may have no official significance." Royalton had two vacancies at the time the town report needed to be prepared, and, therefore Karen’s report was excluded.

I apologize if the picture on page 39 offends anyone. Generally, we get chuckles when someone sees it and only meant to extend those chuckles to our townspeople. We make every attempt to assist anyone who comes into our office.

I agree with Karen that the elected local auditor position is not a desirable one because it is a lot of work. It requires individuals with qualified skills who cannot commit just several hours each year. This may be evidenced by the resignation of five different auditors over the past ten years. It is a three-year term, and, it has been difficult to encourage individuals to run for the position, or, accept an appointment by the selectboard.

I believe a volunteer committee responsible for putting the town report together would be appropriate.

Theresa Harrington

Town Clerk/Treasurer

Royalton