HB1361 (2018) Detail

Relative to county audits.


HB 1361 - AS INTRODUCED

 

 

2018 SESSION

18-2472

10/08

 

HOUSE BILL 1361

 

AN ACT relative to county audits.

 

SPONSORS: Rep. F. McCarthy, Carr. 2; Rep. Comeau, Carr. 5; Rep. W. Marsh, Carr. 8

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill modifies the time frame for the completion of a county audit and requires the executive committee of the county convention to review the audit report.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

18-2472

10/08

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Eighteen

 

AN ACT relative to county audits.

 

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

 

1  County Audits; Completion Dates.  Amend RSA 28:3-a to read as follows:

28:3-a  County Audits.  In the event that an audit is required, 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 begin not later than 60 days following the close of the county fiscal year and be completed within [90]120 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.

2  New Section; Review of County Audits.  Amend RSA 28 by inserting after section 3-a the following new section:

28:3-b  Review of County Audits.  Following completion of a county audit under RSA 28:3-a, the executive committee of the county convention shall review the audit report for compliance with the criteria described in RSA 28:3-a and may make recommendations for subsequent audits including the disapproval of the auditor for engagement in future audits of county finances.

3  Effective Date.  This act shall take effect 60 days after its passage.

Links

HB1361 at GenCourtMobile

Action Dates

Date Body Type
Jan. 30, 2018 House Hearing
Feb. 6, 2018 House Exec Session
Feb. 6, 2018 House Exec Session
House Floor Vote
Feb. 22, 2018 House Floor Vote
March 28, 2018 Senate Hearing
March 20, 2018 Senate Hearing
April 26, 2018 Senate Floor Vote

Bill Text Revisions

HB1361 Revision: 1933 Date: Nov. 6, 2017, 3:28 p.m.

Docket

Date Status
Jan. 3, 2018 Introduced 01/03/2018 and referred to Municipal and County Government HJ 1 P. 8
Jan. 30, 2018 Public Hearing: 01/30/2018 02:00 PM LOB 301
Jan. 30, 2018 ==CANCELLED== Full Committee Work Session: 01/30/2018 03:00 PM LOB 301
Feb. 6, 2018 ==TIME CHANGE== Executive Session: 02/06/2018 11:00 AM LOB 301
Feb. 6, 2018 ==RESCHEDULED== Executive Session: 02/06/2018 11:00 AM LOB 301
Feb. 22, 2018 Committee Report: Ought to Pass for 02/22/2018 (Vote 16-0; CC) HC 7 P. 12
Committee Report: Ought to Pass (Vote 16-0; CC)
Feb. 22, 2018 Ought to Pass: MA VV 02/22/2018 HJ 5 P. 14
March 8, 2018 Introduced 03/08/2018 and Referred to Public and Municipal Affairs; SJ 7
March 28, 2018 Hearing: 03/28/2018, Room 102, LOB, 10:15 am; SC 13
March 20, 2018 Hearing: 03/20/2018, Room 100, SH, 01:00 pm; SC 13
April 26, 2018 Committee Report: Inexpedient to Legislate; Vote 5-0; CC; 04/26/2018; SC 18
April 26, 2018 Inexpedient to Legislate, MA, VV === BILL KILLED ===; 04/26/2018; SJ 14