HB296 (2018) Detail

Allowing counties to authorize and fund forensic audits.


HB 296 - AS INTRODUCED

 

 

2017 SESSION

17-0231

10/04

 

HOUSE BILL 296

 

AN ACT allowing counties to authorize and fund forensic audits.

 

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; Sen. D'Allesandro, Dist 20

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill allows the county convention to authorize a forensic audit and pay for it from the contingency fund.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

17-0231

10/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Seventeen

 

AN ACT allowing counties to authorize and fund forensic audits.

 

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

 

1  Counties; Performance Audits; Forensic Audits Added.  Amend RSA 24:26 to read as follows:

24:26  Performance and Forensic Audits.

I.  The county convention of any county shall have the power to engage the services of a suitable qualified entity to conduct performance or forensic audits of any county department, institution, or office as the county convention shall specifically direct.  [Such]

(a) Performance audits shall include, but not be limited to, examinations of and any determinations based upon the examinations as to achievement of goals, objectives, and specific outcome measures provided for in each department, institution, or office's budget submission.  Such performance audit shall indicate the degree of achievement, and any reasons for non-achievements of objectives and outcome measures.  Such audit shall also include findings regarding the appropriateness of stated objectives and outcome measures and may suggest alternative or additional measures for use in subsequent budget periods.

(b)  Forensic audits shall include investigative work of any financial matters.  Such audits may include investigations of corruption, asset misappropriation, or financial statement fraud.  

II.  The detailed reports of every audit conducted pursuant to this section shall become a public record upon approval by the county convention. Audit work papers and notes are not public records.  However, those materials necessary to support the compilations in the final 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 audit report.

III.  The cost of a performance audit or a forensic audit shall be paid from a contingency fund appropriated by the county convention under RSA 24:13, II.

2  County Convention; Powers.  Amend RSA 24:13, II to read as follows:

II.  Notwithstanding any other laws to the contrary, the county convention of any county shall have the power to appropriate a contingency fund to meet the cost of unanticipated expenses that may arise during the year or to provide payment for a performance audit or a forensic audit under RSA 24:26, 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 amount in said fund shall not exceed one percent of the amount appropriated by the county for county purposes exclusive of capital budget and debt retirement during the preceding year.

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

Links

HB296 at GenCourtMobile

Action Dates

Date Body Type
Jan. 24, 2017 House Hearing
Feb. 1, 2017 House Exec Session
Feb. 15, 2017 House Floor Vote
March 29, 2017 Senate Hearing
Jan. 3, 2018 Senate Floor Vote

Bill Text Revisions

HB296 Revision: 2453 Date: Jan. 30, 2017, 10:39 a.m.

Docket

Date Status
Jan. 5, 2017 Introduced 01/05/2017 and referred to Municipal and County Government HJ 3 P. 7
Jan. 24, 2017 Public Hearing: 01/24/2017 11:00 AM LOB 301
Feb. 1, 2017 Executive Session: 02/01/2017 01:00 PM LOB 306
Feb. 15, 2017 Committee Report: Ought to Pass for 02/15/2017 (Vote 13-0; CC) HC 11 P. 13
Feb. 15, 2017 Ought to Pass: MA VV 02/15/2017 HJ 7 P. 18
Feb. 16, 2017 Introduced 02/16/2017 and Referred to Public and Municipal Affairs; SJ 7
March 29, 2017 Hearing: 03/29/2017, Room 102, LOB, 09:00 am; SC 16
April 27, 2017 Committee Report: Rereferred to Committee, 04/27/2017; SC 20
April 27, 2017 Rereferred to Committee, MA, VV; 04/27/2017; SJ 15
Jan. 3, 2018 Committee Report: Inexpedient to Legislate; Vote 5-0; CC; 01/03/2018; SC 48
Jan. 3, 2018 Inexpedient to Legislate, MA, VV === BILL KILLED ===; 01/03/2018; SJ 1