HB167 (2017) Detail

Relative to audits of county funds.


CHAPTER 97

HB 167 - FINAL VERSION

 

04/20/2017   1380s

2017 SESSION

17-0232

10/06

 

HOUSE BILL 167

 

AN ACT relative to audits of county funds.

 

SPONSORS: Rep. Buco, Carr. 2; Rep. F. McCarthy, Carr. 2; Rep. Cordelli, Carr. 4; Rep. Avellani, Carr. 5; Rep. Nelson, Carr. 5; Rep. Parker, Carr. 6; Rep. S. Schmidt, Carr. 6; Rep. Beaulieu, Hills. 45

 

COMMITTEE: Municipal and County Government

 

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AMENDED ANALYSIS

 

This bill allows a county convention to require an audit of county accounts.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

04/20/2017   1380s 17-0232

10/06

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Seventeen

 

AN ACT relative to audits of county funds.

 

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

 

97:1  County Audits; Required by County Convention.  Amend RSA 28:3-a to read as follows:

28:3-a  County Audits.  In the event that an audit is required or requested by resolution by either the board of commissioners or the county convention, the commissioners, with the approval of the executive committee of the county convention, shall engage the services of a certified public accountant qualified in municipal and county finances for the purpose of conducting an audit of the county books of account.  The performance and scope of the audit shall be in accordance with generally-accepted auditing practice.  The audit shall include an examination for conformance with state and federal laws and regulations relating to county finances, including rules adopted by the commissioner of revenue administration pursuant to RSA 541-A, and shall also include an examination of any subject of county finances that may be requested either by the commissioners, by the county convention, or by the treasurer.  The audit shall be completed within 90 days following the close of the county fiscal year.  The commissioners shall cause the report of the auditor, together with the customary management letter and auditee responses, to be published with or supplementary to the annual reports of the county officers.

97:2  Effective Date.  This act shall take effect 60 days after its passage.

 

Approved: June 08, 2017

Effective Date: August 07, 2017

Links

HB167 at GenCourtMobile

Action Dates

Date Body Type
Jan. 18, 2017 House Hearing
Jan. 31, 2017 House Exec Session
Feb. 9, 2017 House Floor Vote
March 15, 2017 Senate Hearing
April 20, 2017 Senate Floor Vote

Bill Text Revisions

HB167 Revision: 468 Date: June 12, 2017, 9:07 a.m.
HB167 Revision: 469 Date: May 18, 2017, 12:11 p.m.
HB167 Revision: 470 Date: April 20, 2017, 12:16 p.m.
HB167 Revision: 471 Date: Jan. 30, 2017, 2:55 p.m.

Docket

Date Status
Jan. 4, 2017 Introduced 01/04/2017 and referred to Municipal and County Government HJ 2 P. 19
Jan. 18, 2017 Public Hearing: 01/18/2017 11:00 AM LOB 301
Jan. 31, 2017 Executive Session: 01/31/2017 01:00 PM LOB 301
Feb. 9, 2017 Committee Report: Ought to Pass for 02/09/2017 (Vote 14-1; CC) HC 10 P. 5
Feb. 9, 2017 Ought to Pass: MA VV 02/09/2017 HJ 6 P. 5
Feb. 16, 2017 Introduced 02/16/2017 and Referred to Public and Municipal Affairs; SJ 7
March 15, 2017 Hearing: 03/15/2017, Room 102, LOB, 10:30 am; SC 13
April 20, 2017 Committee Report: Ought to Pass with Amendment # 2017-1380s, 04/20/2017; Vote 5-0; CC; SC 19
April 20, 2017 Committee Amendment # 2017-1380s, AA, VV; 04/20/2017; SJ 14
April 20, 2017 Ought to Pass with Amendment 2017-1380s, MA, VV; OT3rdg; 04/20/2017; SJ 14
May 18, 2017 House Concurs with Senate Amendment 1380s (Rep. J. Belanger): MA VV 05/18/2017 HJ 16 P. 6
May 31, 2017 Enrolled (In recess 05/31/2017); SJ 19
June 1, 2017 Enrolled 06/01/2017 HJ 17 P. 127
June 8, 2017 Signed by Governor Sununu 06/08/2017; Chapter 97; Eff. 8/7/2017