Section 9-21.1 - Requirements(a) All officers, boards, and departments of the City shall be subject to audit as follows: (1) at the close of each fiscal year;(2) at the expiration of the term of office of any officer, board, or department;(3) at such other times as may be directed by the Board of Aldermen.(b) The Board of Aldermen shall provide a competent professional auditor who shall have access to all books and vouchers in possession of any officer, employee, board, or department of the City for auditing purposes. Such professional auditor shall report the audit results to the Board of Aldermen.24 Appendix V.S.A. § 9-21.1