Revision: Jan. 21, 2010, midnight
CHAPTER 79
HB 1189 – FINAL VERSION
22Mar2006… 1061h
2006 SESSION
10/03
HOUSE BILL 1189
AN ACT relative to audits by the legislative budget assistant.
SPONSORS: Rep. Marshall Quandt, Rock 13; Rep. Matthew Quandt, Rock 13; Rep. Weyler, Rock 8; Sen. Clegg, Dist 14
This bill adds political subdivisions and other entities authorized to expend state funds to the entities subject to audit by the legislative budget assistant.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
22Mar2006… 1061h
06-2337
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT relative to audits by the legislative budget assistant.
Be it Enacted by the Senate and House of Representatives in General Court convened:
79:1 Audits; Legislative Budget Assistant. Amend RSA 14:31, III and IV to read as follows:
III. Both the audit division and the budget division shall conduct such investigations, analyses, or research into the financial activities and condition or the financial management procedures, or any specific area thereof, of any department, board, institution, commission, [or] agency, political subdivision, or entity authorized to expend state funds for the information of the legislature, as the fiscal committee shall specifically direct. The authority of the legislative budget assistant to investigate, analyze, or research non-state agencies shall be limited to 5 entities in a 5-year period. In making any such investigation, analysis, or research, the legislative budget assistant shall have the power to examine whatever accounts or records of, or property or things of value held by, said department, board, institution, commission, [or] agency, political subdivision, or entity authorized to expend state funds the fiscal committee shall deem useful to said investigation, analysis, or research.
IV. All state departments, boards, institutions, commissions, [and] agencies, and political subdivisions, and other entities authorized to expend state funds, shall be required to furnish to the legislative budget assistant any information, including confidential information, he or she may request in the course of carrying out [his] the duties as prescribed by this section, RSA 14:31-a, and RSA 14:31-b, except that access to confidential information maintained by the department of revenue administration shall be controlled solely by the provisions of RSA 21-J:14. If the legislative budget assistant requires access to confidential information, the state entity shall furnish the information, except for work papers as described in RSA 91-A:4, V. In such situations, the legislative budget assistant shall be subject to the same restrictions and penalties regarding disclosure of the information as the original custodian of the information. The work product of the legislative budget assistant shall also be confidential to the extent required to preserve confidentiality required by law. Disclosure of confidential information to the legislative budget assistant shall be only for the purpose of, and to the extent necessary for, conducting audits as are required by law. The legislative budget assistant shall notify the head of any state department, board, institution, commission, [or] agency, or political subdivision, or other entity authorized to expend state funds, before requiring the state entity to furnish any confidential information which was obtained by the entity through an exchange of information agreement with another state or the federal government. This paragraph shall not be construed to authorize disclosure to any member of the legislature or to any expert consultants, including certified public accountants and data processing experts, hired by the legislative budget assistant to assist him or her in the carrying out of [his] the duties, except such summaries and results which do not disclose any identity required by law to be confidential. If any [state] entity objects to providing confidential information under the provisions of this paragraph, the state entity may apply to the attorney general for disapproval of the request. The attorney general may examine any confidential information to which the legislative budget assistant has requested access to determine whether or not it is necessary for the legislative budget assistant to examine the information to carry out his or her duties as required by law. If the attorney general finds that such examination is not necessary, he or she shall disapprove the request, and the agency shall not be required to provide such information. If the [state] entity agrees to provide the requested information, or if the attorney general determines that it is necessary for the legislative budget assistant to examine the requested information, such information shall be provided to the legislative budget assistant in a mutually agreeable and compatible format.
79:2 Audit Division; Legislative Budget Assistant. Amend RSA 14:31-a, I(a)-(d) to read as follows:
(a) Conduct post-audits of the accounts and records of any state department, board, institution, commission, [or] agency, or political subdivision, or other entity authorized to expend state funds. The authority of the legislative budget assistant to conduct post-audits on non-state agencies shall be limited to 5 entities in a 5-year period. The legislative budget assistant may cooperate with federal officials and agencies in conducting said post-audits.
(b) Audit the accounts of the state treasurer at least once each fiscal year. The findings and report of a certified accountant, designated by the legislative budget assistant, may be accepted as fulfilling the requirements of this [paragraph] subparagraph.
(c) Submit a detailed report of every audit conducted pursuant to this section to the fiscal committee for its approval. After approval by the committee, a copy of the report shall be given to the governor; the speaker of the house of representatives; the president of the senate; the commissioner of the department of administrative services; and the executive officer of the department, board, institution, commission, [or] agency, political subdivision, or entity authorized to expend state funds concerned. The executive officer shall have the right to submit a written statement explaining or rebutting the findings of the report to the fiscal committee.
(d) Conduct such program result audits of any department, board, institution, commission, [or] agency, political subdivision, or entity authorized to expend state funds as the fiscal committee shall specifically direct. Program result audits shall include, but not be limited to, examinations and any determinations based upon the examinations as to whether the results contemplated by the legislature, or other authorizing body, have been and are being achieved by the department, board, institution, commission, [or] agency, political subdivision, or entity authorized to expend state funds concerned, and whether such objectives could be obtained more effectively through other means. This paragraph shall not apply to constitutional officers in the execution of their constitutional duties. The fiscal committee may direct the legislative budget assistant to expand the scope of any program result audit to include such policy analysis as the fiscal committee may, in its discretion, designate. Such committee shall, at least once every 10 years, consider the necessity of the review, pursuant to this paragraph, of each department, board, institution, commission, [and] agency, political subdivision, and entity authorized to expend state funds.
79:3 Audits; Federal Aid. Amend RSA 124:19 to read as follows:
124:19 Legislative Budget Assistant to Audit. The legislative budget assistant may enter into agreements or contracts with the federal government or its agencies for the purpose of conducting financial and compliance audits of programs funded in whole or in part by the federal government and carried out by agencies of the state or entities expending state or federal funds. The authority of the legislative budget assistant to conduct or contract for audits on non-state agencies shall be limited to 5 entities in a 5-year period. The legislative budget assistant may conduct said audits [himself] or may contract with another auditor who shall conduct said audit under the direction and authority of the legislative budget assistant. All costs of such audits, direct or indirect, shall be a charge against the separate account maintained by the commissioner of administrative services of the funds set aside for the purpose, and the same are hereby continually appropriated.
79:4 Effective Date. This act shall take effect July 1, 2007.
Approved: May 2, 2006
Effective: July 1, 2007