Revision: June 12, 2017, 9:07 a.m.
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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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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