Revision: Nov. 6, 2017, 8:41 a.m.
HB 1396-LOCAL - AS INTRODUCED
2018 SESSION
18-2156
06/05
HOUSE BILL 1396-LOCAL
AN ACT relative to requirements for a default budget.
SPONSORS: Rep. True, Rock. 4; Rep. McLean, Hills. 44; Rep. Torosian, Rock. 14
COMMITTEE: Municipal and County Government
-----------------------------------------------------------------
ANALYSIS
This bill modifies the definition of a default budget.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
18-2156
06/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eighteen
AN ACT relative to requirements for a default budget.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Use of Official Ballot; Default Budget. Amend RSA 40:13, IX(b) to read as follows:
(b) "Default budget'' as used in this subdivision means the amount of the same appropriations as contained in the [operating budget authorized for the previous year] current year budget, reduced and increased, as the case may be, by debt service, contracts, and other obligations previously incurred or mandated by law, and reduced by one-time expenditures [contained in the operating budget. For the purposes of this paragraph, one-time expenditures shall be appropriations not likely to recur in the succeeding budget, as determined by the governing body, unless the provisions of RSA 40:14-b are adopted, of the local political subdivision]. The governing body may increase the default budget to include qualifying capital expenditures. The default budget shall be deliberated and presented to the legislative body using the same individual line items in the detailed budget or chart of accounts that is regularly used by the municipality under RSA 32:10, I(a)-(d). A qualifying capital expenditure which has been removed from the proposed budget as presented on the ballot shall also be removed from the default budget.
(c) "Current year budget," as used in this paragraph, means the total appropriation approved by the annual meeting under which the political subdivision is operating while preparing the budget for the next year.
(d) "Prior year budget," as used in this paragraph, means the total appropriation approved by the annual meeting under which the political subdivision operated for the most recently completed budget year.
(e) For purposes of this section, an "expenditure" shall be a planned use of appropriated funds for the purchase of a particular object, product, or project.
(f) For purposes of this section, "one-time expenditures" shall be:
(1) All appropriations in the current year budget for new equipment, new computer equipment, new vehicles, site improvements, and facilities improvements.
(2) Any increases in appropriation in the current year budget compared to the prior year budget for non-salary items, unless specifically documented as a permanent increase and so certified by the governing body, unless the provisions of RSA 40:14-b are adopted.
(3) Any non-salary expenditure appropriated but not expended in the prior year budget, and included in the current year budget.
(4) Any appropriation in the current year budget which was approved by warrant article with no multi-year or non-lapsing provision.
(g) For purposes of this paragraph, a qualifying capital expenditure shall be an appropriation for a site improvement or facilities improvement expenditure satisfying all of the following conditions:
(1) The appropriation for the expenditure shall be included in the proposed budget when posted for public hearing and not removed from the budget which is presented for approval on the ballot.
(2) The expenditure shall be certified in writing by an external party, such as an engineer or town code inspector, as a non-deferable issue of safety, code compliance, or protection against property loss.
(3) The expenditure shall not be included in the current year budget.
2 Effective Date. This act shall take effect 60 days after its passage.