1 Municipal Budget Law; Budget Preparation. Amend RSA 32:5, VI to read as follows:

VI. Upon completion of the budgets, an original of each budget and of each recommendation upon special warrant articles, signed by a quorum of the governing body, or of the budget committee, if any, shall be placed on file with the town or, village district, or school district clerk. A copy of the budget committee exceptions report, signed by the chair of the budget committee, shall also be placed on file with the town, school district, or village district clerk. A certified copy of each budget and a certified copy of the budget committee exceptions report shall be forwarded by the chair of the budget committee, if any, or otherwise by the chair of the governing body, to the commissioner of revenue administration pursuant to RSA 21-J:34.

2 Transfer of Appropriations; Exception. Amend RSA 32:10, I(b) to read as follows:

(b) Records shall be kept by the governing body, such that the budget committee, if any, or any citizen requesting such records pursuant to RSA 91-A:4, may ascertain the purposes of appropriations to which, and from which, amounts have been transferred; provided, however, that neither the budget committee nor other citizens shall have any authority to dispute or challenge the discretion of the governing body in making such transfers, unless such transfers begin or end in a general ledger line level account enumerated in the budget committee exception report.

3 Emergency Expenditures and Overexpenditures. Amend RSA 32:11, I to read as follows:

I. Such application shall be made prior to the making of such expenditure. No such authority shall be granted until a majority of the budget committee, if any, has approved the application in writing if such a purpose or general ledger line level account is explicitly enumerated on the budget committee exception report. If there is no such report or enumeration, then such authority shall be granted when a majority of the budget committee, if any, has approved the application in writing. If there is no budget committee, the governing body shall hold a public hearing on the request, with notice as provided in RSA 91-A:2.

4 Effective Date. This act shall take effect upon its passage.

1 Municipal Budget Law; Budget Preparation. Amend RSA 32:5, VI to read as follows:

VI. Upon completion of the budgets, an original of each budget and of each recommendation upon special warrant articles, signed by a quorum of the governing body, or of the budget committee, if any, shall be placed on file with the town , village district, or school district clerk. A copy of the budget committee exceptions report, signed by the chair of the budget committee, shall also be placed on file with the town, school district, or village district clerk. A certified copy of each budget and a certified copy of the budget committee exceptions report shall be forwarded by the chair of the budget committee, if any, or otherwise by the chair of the governing body, to the commissioner of revenue administration pursuant to RSA 21-J:34.

2 Transfer of Appropriations; Exception. Amend RSA 32:10, I(b) to read as follows:

(b) Records shall be kept by the governing body, such that the budget committee, if any, or any citizen requesting such records pursuant to RSA 91-A:4, may ascertain the purposes of appropriations to which, and from which, amounts have been transferred; provided, however, that neither the budget committee nor other citizens shall have any authority to dispute or challenge the discretion of the governing body in making such transfers, unless such transfers begin or end in a general ledger line level account enumerated in the budget committee exception report.

3 Emergency Expenditures and Overexpenditures. Amend RSA 32:11, I to read as follows:

I. Such application shall be made prior to the making of such expenditure. No such authority shall be granted if such a purpose or general ledger line level account is explicitly enumerated on the budget committee exception report. If there is no such report or enumeration, then such authority shall be granted when a majority of the budget committee, if any, has approved the application in writing. If there is no budget committee, the governing body shall hold a public hearing on the request, with notice as provided in RSA 91-A:2.

4 Effective Date. This act shall take effect upon its passage.