Text to be removed highlighted in red.
61:1 New Paragraph; County Convention; Forensic Audits. Amend RSA 24:13 by inserting after paragraph II the following new paragraph:
II-a. Notwithstanding any other laws to the contrary, the county convention of any county shall have the power to appropriate a contingency fund to provide payment for a forensic audit of county financial matters, to be expended only upon approval by the executive committee of the county delegation, who shall make a detailed report of all expenditures from said fund to be published annually in the county annual report. The forensic audit may require investigative work on financial matters as directed by the county convention, including investigations of corruption, asset misappropriation, or financial statement fraud. The detailed reports of a financial audit conducted pursuant to this paragraph shall become a public record upon approval by the county convention. Work papers and notes are not public records. However, those materials necessary to support the compilations in the final forensic audit report may be made available by majority vote of the county convention after a public hearing showing proper cause. For the purposes of this section, work papers shall include, but are not limited to, all preliminary drafts and notes used in preparing the forensic audit report.
61:2 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 25, 2018
Effective Date: July 24, 2018
Text to be added highlighted in green.
61:1 New Paragraph; County Convention; Forensic Audits. Amend RSA 24:13 by inserting after paragraph II the following new paragraph:
II-a. Notwithstanding any other laws to the contrary, the county convention of any county shall have the power to appropriate a contingency fund to provide payment for a forensic audit of county financial matters, to be expended only upon approval by the executive committee of the county delegation, who shall make a detailed report of all expenditures from said fund to be published annually in the county annual report. The forensic audit may require investigative work on financial matters as directed by the county convention, including investigations of corruption, asset misappropriation, or financial statement fraud. The detailed reports of a financial audit conducted pursuant to this paragraph shall become a public record upon approval by the county convention. Work papers and notes are not public records. However, those materials necessary to support the compilations in the final forensic audit report may be made available by majority vote of the county convention after a public hearing showing proper cause. For the purposes of this section, work papers shall include, but are not limited to, all preliminary drafts and notes used in preparing the forensic audit report.
61:2 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 25, 2018
Effective Date: July 24, 2018