Bill Text - HB1304 (2018)

Relative to the authorization for forensic audits by a county convention.


Revision: May 29, 2018, 1:28 p.m.

CHAPTER 61

HB 1304 - FINAL VERSION

 

 

2018 SESSION

18-2218

10/04

 

HOUSE BILL 1304

 

AN ACT relative to the authorization for forensic audits by a county convention.

 

SPONSORS: Rep. F. McCarthy, Carr. 2; Rep. Cordelli, Carr. 4; Rep. Avellani, Carr. 5; Rep. Comeau, Carr. 5; Rep. McConkey, Carr. 3; Rep. Gauthier, Sull. 3; Rep. Buco, Carr. 2; Rep. W. Marsh, Carr. 8; Rep. S. Schmidt, Carr. 6

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill authorizes a county convention to appropriate a contingency fund for the purpose of a forensic audit of county financial matters.

 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

18-2218

10/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Eighteen

 

AN ACT relative to the authorization for forensic audits by a county convention.

 

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

 

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

CHAPTER 61

HB 1304 - FINAL VERSION

 

 

2018 SESSION

18-2218

10/04

 

HOUSE BILL 1304

 

AN ACT relative to the authorization for forensic audits by a county convention.

 

SPONSORS: Rep. F. McCarthy, Carr. 2; Rep. Cordelli, Carr. 4; Rep. Avellani, Carr. 5; Rep. Comeau, Carr. 5; Rep. McConkey, Carr. 3; Rep. Gauthier, Sull. 3; Rep. Buco, Carr. 2; Rep. W. Marsh, Carr. 8; Rep. S. Schmidt, Carr. 6

 

COMMITTEE: Municipal and County Government

 

-----------------------------------------------------------------

 

ANALYSIS

 

This bill authorizes a county convention to appropriate a contingency fund for the purpose of a forensic audit of county financial matters.

 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

 

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.

18-2218

10/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Eighteen

 

AN ACT relative to the authorization for forensic audits by a county convention.

 

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

 

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