HB101 (2021) Detail

Relative to the close of a county's books of records.


HB 101  - AS INTRODUCED

 

 

2021 SESSION

21-0101

10/08

 

HOUSE BILL 101

 

AN ACT relative to the close of a county's books of records.

 

SPONSORS: Rep. J. MacDonald, Carr. 6; Rep. Marsh, Carr. 8; Rep. Crawford, Carr. 4; Rep. Nelson, Carr. 5; Rep. Avellani, Carr. 5; Rep. Deshaies, Carr. 6

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill requires counties to close their books 30 days following the end of the fiscal year unless  granted an extension by the commissioner of revenue administration.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

21-0101

10/08

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty One

 

AN ACT relative to the close of a county's books of records.

 

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

 

1  Counties; Close of Books for Fiscal Year.  Amend RSA 28:3-a to read as follows:

28:3-a County Close of Books; Audits.  

I.  Counties shall close their books on or before 30 days following the end of the county fiscal year unless the county has been granted an extension by the commissioner of the department of revenue administration. The commissioner may grant one or more 30-day extensions for cause, and shall notify the chairperson of the county convention of each extension and the reasons it was granted.

II.  In the event that an audit is required or requested by resolution by either the board of commissioners or the county convention, 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 records. The performance and scope of the audit shall be in accordance with generally-accepted auditing standards. 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 be completed within 120 days following the close of the books of the county fiscal year. The commissioners shall cause the report of the auditor, together with the customary management representation letter and management responses, to be published with or supplementary to the annual reports of the county officers, with a copy forwarded to the department of revenue administration. Upon completion of a county audit under this section, the county convention shall review the audit, management representation letter, and management responses for compliance with the criteria described in this section and may suggest alternative or additional measures for use in subsequent audits.

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

Links

HB101 at GenCourtMobile
HB101 Discussion

Action Dates

Date Body Type
Feb. 1, 2021 House Hearing
Feb. 8, 2021 House Exec Session

Bill Text Revisions

HB101 Revision: 31396 Date: Jan. 4, 2021, 12:40 p.m.

Docket


Feb. 8, 2021: Executive Session: 02/08/2021 02:00 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/96815613466


Feb. 1, 2021: Public Hearing: 02/01/2021 10:30 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/95927066667 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Jan. 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Municipal and County Government HJ 2 P. 35


Jan. 6, 2020: To Be Introduced 01/06/2020 and referred to Municipal and County Government