AUDITORS MEETING
TOWN OF HALIFAX, VERMONT
MEETING MINUTES
January 17, 2026
10:00 AM @ THE HALIFAX TOWN OFFICE
CALL TO ORDER
The meeting is called to order at 10:00 am. Auditors present are David Jones, John Kirk & Erin Lovern. Selectboard member Edee Edwards is also present.
CHANGES AND ADDITIONS TO THE AGENDA
Hearing of visitors is moved to the first agenda item.
HEARING OF VISITORS
Edee Edwards was present to provide two updates”
- Selectboard salary – elected town auditors have the legal responsibility to set the salaries for elected officials, including Selectboard members. Edee was in touch with the VLCT to get clarification which the VLCT did say that if the salaries are in the regular budget that can count as setting the salary and voters can vote to change. The second update Edee provided related to this subject is that the the selectboard had decided to decrease the salary budget by $100.
- Halifax Town Auditors – The selectboard has intention to put an article on the warning to eliminate the elected auditor position which would need to be voted on by the town. In lieu of that position, a professional audit would done each year. Edee provided some historical content on the reason for this which has been mainly due to not being able to secure auditor roles each year.
NEW BUSINESS
Introductions
Initial introductions are made as David Jones and John Kirk were recently sworn in as auditors and Erin Lovern is on her final 3rd year term as auditor.
Review objectives and roles of auditors
Objectives and roles as auditors were reviewed based on VLCT documentation “Locally Elected Auditor Training” & “Handbook for Elected Auditors” which was previously provided via email by Erin Lovern to David Jones and John Kirk. Discussed was also
Confirm auditor roles/chair
Auditors voted on chair and vote was unanimous 3-0 electing Erin Lovern as chair.
Overview of audit process
Based on the last 2 years of auditing practices, Erin went over physically auditing the town’s records starting with the explaining a three point check system to verify the completion of recorded transactions advising that historically Patty Dow has provided the documentation and material needed to complete the audit. Erin provided John and David with a document that Patty provided in 2024 that outlines what each resource represents. Erin recommend to David and John that they meet with Patty to become familiar with the towns accounting practices and “three point check system”. David mentioned that there are some documented procedures that he would follow up with the selectboard members to obtain and share with the group. Erin agreed to follow up with Patty for the boxes and binders previously provided for audits and request they be made available in the office for the auditors to complete their audit noting that the documents cannot leave the building.
The auditors agreed to begin the audit process and exchanged contact information if questions arise. The auditors scheduled a follow up/check in (not a formal meeting) to discuss audit progress on Sunday January 25th at 9:30am. This will allow them to confirm the timing of the audit to be completed for the formal meeting on Friday January 30th @ 6pm to prepare the auditor report. If determined on 1/25 that additional time is needed to complete the audit, the auditors will request a “special meeting” on Monday February 2nd @ 6pm. Appropriate warnings will need to be made 24 hours in advance of that meeting so the auditors will need to print and post the warnings as well coordinate with Edee to post them electronically.
Per the VLCT Handbook for Elected Auditors, auditors can do most of their work in informal work sessions and these are not to be considered “meetings”, thus it is unnecessary to formally warn the sessions or open to the public.
Review documents to support auditors report
Financial statements for FY 2025, which were previously provided via email from Patty Dow were reviewed at a high level as it pertained to what specific sections need to be audited as outlined by VLCT.
The auditors divided up questions and clarifications to be emailed and directed to Patricia Dow, Mary Brewster, Edee Edwards and Laurel Copeland.
ADJOURNMENT
The meeting was adjourned at 11:01am.
RECORDING LINK: https://www.youtube.com/watch?v=LuECm5X_a3o
