Revision: Jan. 30, 2017, 10:39 a.m.
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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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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.