HB1176 (2010) Detail

Relative to town auditors.


HB 1176-LOCAL – AS INTRODUCED

2010 SESSION

10-2580

06/03

HOUSE BILL 1176-LOCAL

AN ACT relative to town auditors.

SPONSORS: Rep. Nevins, Rock 15

COMMITTEE: Municipal and County Government

ANALYSIS

This bill requires the selectmen to ensure that an annual audit is conducted by a certified public accountant when either the town manager or the town clerk also acts as the town tax collector.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

10-2580

06/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Ten

AN ACT relative to town auditors.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Paragraph; Financial Duties. Amend RSA 41:9 by inserting after paragraph VI the following new paragraph:

VI-a. The selectmen shall ensure that a town audit is completed on an annual basis by a professional accounting firm or a certified public accountant whenever either the town manager or the town clerk also acts as the town tax collector.

2 New Section; Professional Audit. Amend RSA 41 by inserting after section 32-a the following new section:

41:32-b Professional Audit. Notwithstanding RSA 41:32-a, when either the town manager or the town clerk also acts as the town tax collector, the selectmen shall ensure that a town audit is completed on an annual basis by a professional accounting firm or a certified public accountant.

3 Effective Date. This act shall take effect January 1, 2011.