Section 2177 - Controls and audits; financial reports; other reports(a) Control of funds appropriated and of the work carried on shall be vested in the Board of Trustees.(b) The financial statements of the Corporation shall be audited annually as of June 30 by an independent public accounting firm registered in Vermont in accordance with government auditing standards issued by the U.S. Government Accountability Office.(e) With the approval of the Governor, the Secretary of Administration, through the Deputy Secretary of Administration or any departments of the Agency of Administration that the Secretary may designate, shall have:(1) the authority to allot to the Corporation the appropriation made by the General Assembly for the Corporation, which may be on a monthly basis or as the work of the Corporation may progress;(2) the keeping of such controlling accounts as may be necessary in order to determine the accuracy and limit of the expenditures made under the allotments; and(3) access to and the right to copy any records of the Corporation under such regulations as the Governor may prescribe.(f) The Corporation shall be governed by the allotments made pursuant to this section and shall not at any time exceed the sums allotted; provided, however, that nothing in this section authorizes the Secretary of Administration, the Deputy Secretary, or any department designated pursuant to subsection (e) of this section to decrease any appropriation, except to the extent that actual annual receipts are less than estimated receipts.Added 1961, No. 247, § 1, eff. 7/28/1961; amended 2007, No. 121 (Adj. Sess.), § 3 (Adj. Sess.); 2007, No. 154 (Adj. Sess.), §§6 (Adj. Sess.), 9 (Adj. Sess.); 2009 , No. 33, § 83 (g)(3); 2013, No. 92 (Adj. Sess.), § 181 (Adj. Sess.) , eff. 2/14/2014; 2019, No. 104 (Adj. Sess.), § 4 (Adj. Sess.) .