CHAPTER 134
HB 243 - FINAL VERSION
9Apr2021... 0546h
05/20/2021 1371s
2021 SESSION
21-0241
06/11
HOUSE BILL 243
SPONSORS: Rep. Piemonte, Rock. 4; Rep. Yakubovich, Merr. 24; Rep. Weyler, Rock. 13; Rep. J. Osborne, Rock. 4; Rep. Edwards, Rock. 4; Rep. True, Rock. 4; Rep. Torosian, Rock. 14; Rep. Sylvia, Belk. 6; Rep. Verville, Rock. 2; Sen. Gannon, Dist 23
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill requires:
I. Governing bodies to publish statements of estimated expenditures and revenues for the next fiscal year in sub-account detail.
II. Governing bodies to submit to the budget committee information necessary for the preparation of the annual budget in whatever detail the budget committee requires.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
9Apr2021... 0546h
05/20/2021 1371s 21-0241
06/11
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
Be it Enacted by the Senate and House of Representatives in General Court convened:
134:1 Definitions; Budget. Amend RSA 32:3, III to read as follows:
III. "Budget" means a statement of recommended appropriations and anticipated revenues, prepared according to rules adopted by the commissioner of revenue administration under RSA 541-A, submitted to the legislative body by the budget committee, or the governing body if there is no budget committee, as an attachment to, and as part of the warrant for, an annual or special meeting.
134:2 Definitions; Sub-Account and Uniform Chart of Accounts. Amend RSA 32:3 by inserting after paragraph VI the following new paragraphs:
VII. "Sub-account" means an optional level of accounting, one or more levels below the account level. Sub-accounts may be used to budget and track expenses when several different activities are funded by the same account. Sub-accounts may be created by the town or district under the authority of the budget committee, or the governing body if there is no budget committee, but must support the numbering classification system established in the uniform chart of accounts as established by the department of revenue administration in accordance with RSA 21-J:13, IV. Nothing in this chapter shall require the disclosure of any information or data restricted from disclosure by any other statute.
VIII. "Uniform chart of accounts" means a consistent system of accounts used to categorize revenues, expenditures, assets, liabilities, and equity. It identifies the account titles, descriptions, and numbering classification system established by the department of revenue pursuant to RSA 21- J:13, IV. It provides the framework to budget, record, and report financial data logically and provide a robust basis for reporting on the results.
134:3 Budget Preparation; Public Hearing. Amend RSA 32:5, I to read as follows:
I. The governing body, or the budget committee if there is one, shall hold at least one public hearing on each budget, not later than 25 days before each annual or special meeting, public notice of which shall be given at least 7 days in advance, and after the conclusion of public testimony shall finalize the budget to be submitted to the legislative body. If a town or district uses sub-accounts to budget or track financial data it shall make that data available for public inspection at the public hearing. One or more supplemental public hearings may be held at any time before the annual or special meeting, subject to the 7-day notice requirement. If the first hearing or any supplemental hearing is recessed to a later date or time, additional notice shall not be required for a supplemental session if the date, time, and place of the supplemental session are made known at the original hearing. Public hearings on bonds and notes in excess of $100,000 shall be held in accordance with RSA 33:8-a, I. Days shall be counted in accordance with RSA 21:35.
134:4 Budget Preparation; Sub-Accounts. Amend RSA 32:5 by inserting after paragraph IX the following new paragraph:
X. If a town or district uses sub-accounts to budget or track financial data, it shall ensure the budget data at the account and sub-account levels is available for public inspection prior to and at the annual or special meeting, at which the budget or any appropriation is to be considered.
134:5 Duties of Governing Body and Other Officials. Amend RSA 32:17 to read as follows:
32:17 Duties of Governing Body and Other Officials.
I. The governing bodies of municipalities adopting this subdivision, or of districts which are wholly within towns adopting this subdivision, shall review the statements submitted to them under RSA 32:4 and shall submit their own recommendations to the budget committee, together with all information necessary for the preparation of the annual budget, including each purpose for which an appropriation is sought and each item of anticipated revenue, including all sub-accounts used by the governing body, at such time as the budget committee shall fix. In the case of a special meeting calling for the appropriation of money, the governing body shall submit such information not later than 5 days prior to the required public hearing. Department heads and other officers shall submit their departmental statements of estimated expenditures and receipts to the budget committee, if requested.
II. The information provided to the budget committee as required by this chapter shall be in a format acceptable to the budget committee. This requirement may be satisfied by the municipality by providing the assistance of a knowledgeable staff person who will attend the budget committee meetings with access to and the ability to provide the required information.
III. The governing body shall incorporate any sub-accounts created by the budget committee into the software used to budget or track financial data.
134:6 Budget Committee; Review of Expenditures. Amend RSA 32:22 to read as follows:
32:22 Review of Expenditures. Upon request by the budget committee, the governing body of the town or district, or the town manager or other administrative official, shall forthwith submit to the budget committee a comparative statement of all appropriations and all expenditures, including all sub-accounts used by the governing body, by them made in such additional detail as the budget committee may require. The budget committee shall meet periodically to review such statements. The provisions of this section shall not be construed to mean that the budget committee, or any member of the committee, shall have any authority to dispute or challenge the discretion of other officials over current town or district expenditures, except as provided in RSA 32:23.
134:7 Effective Date. This act shall take effect 60 days after its passage.
Approved: July 23, 2021
Effective Date: September 21, 2021
| Date | Body | Type |
|---|---|---|
| House | Hearing | |
| Feb. 18, 2021 | House | Hearing |
| March 1, 2021 | House | Hearing |
| March 3, 2021 | House | Hearing |
| House | Floor Vote | |
| April 19, 2021 | Senate | Hearing |
| May 20, 2021 | Senate | Floor Vote |
| Feb. 18, 2021 | House | Hearing |
| April 19, 2021 | Senate | Hearing |
| May 20, 2021 | Senate | Floor Vote |
July 26, 2021: Signed by Governor Sununu 07/23/2021; Chapter 134; Eff: 09/21/2021
May 18, 2022: Interim Study Work Session: 06/08/2022 09:00 am LOB 206-208
July 23, 2021: Signed by the Governor on 07/23/2021; Chapter 0134; Effective 09/21/2021
July 23, 2021: Signed by Governor Sununu 07/23/2021; Chapter 134; Eff: 09/21/2021
July 26, 2021: Signed by Governor Sununu 07/23/2021; Chapter 134; Eff: 09/21/2021
July 12, 2021: Enrolled (in recess of) 06/24/2021
July 12, 2021: Enrolled Adopted, VV, (In recess 06/24/2021); SJ 20
July 12, 2021: Enrolled (in recess of) 06/24/2021
June 24, 2021: Enrolled (in recess of) 06/24/2021
June 10, 2021: House Concurs with Senate Amendment 2021-1371s (Rep. Dolan): MA VV 06/10/2021 HJ 10 P. 15
June 24, 2021: Enrolled Adopted, VV, (In recess 06/24/2021); SJ 20
July 12, 2021: Enrolled Adopted, VV, (In recess 06/24/2021); SJ 20
June 10, 2021: House Concurs with Senate Amendment 2021-1371s (Rep. Dolan): MA VV 06/10/2021 HJ 10 P. 15
June 10, 2021: House Concurs with Senate Amendment 2021-1371s (Rep. Dolan): MA VV 06/10/2021 HJ 10 P. 15
May 20, 2021: Ought to Pass with Amendment 2021-1371s, MA, VV; OT3rdg; 05/20/2021; SJ 16
May 20, 2021: Ought to Pass with Amendment 2021-1371s, MA, VV; OT3rdg; 05/20/2021; SJ 16
May 20, 2021: Committee Amendment # 2021-1371s, AA, VV; 05/20/2021; SJ 16
May 20, 2021: Committee Amendment # 2021-1371s, AA, VV; 05/20/2021; SJ 16
May 20, 2021: Committee Report: Ought to Pass with Amendment # 2021-1371s, 05/20/2021; Vote 5-0; CC; SC 24
May 11, 2021: Committee Report: Ought to Pass with Amendment # 2021-1371s, 05/20/2021; Vote 5-0; CC; SC 24
April 14, 2021: Remote Hearing: 04/19/2021, 10:00 am; Links to join the hearing can be found in the Senate Calendar; SC 20
April 19, 2021: Remote Hearing: 04/19/2021, 10:00 am; Links to join the hearing can be found in the Senate Calendar; SC 20
April 13, 2021: Introduced 04/08/2021 and Referred to Election Law and Municipal Affairs; SJ 12
April 8, 2021: Introduced 04/08/2021 and Referred to Election Law and Municipal Affairs; SJ 12
April 9, 2021: Reconsider (Rep. Piemonte): MF DV 179-194 04/09/2021 HJ 7 P. 30
April 9, 2021: Reconsider (Rep. Piemonte): MF DV 179-194 04/09/2021 HJ 7 P. 30
April 9, 2021: Ought to Pass with Amendment 2021-0546h: MA DV 189-186 04/09/2021 HJ 7 P. 28
April 9, 2021: Ought to Pass with Amendment 2021-0546h: MA DV 189-186 04/09/2021 HJ 7 P. 28
April 9, 2021: Amendment # 2021-0546h: AA VV 04/09/2021 HJ 7 P. 28
April 9, 2021: Amendment # 2021-0546h: AA VV 04/09/2021 HJ 7 P. 28
: Minority Committee Report: Inexpedient to Legislate
March 12, 2021: Minority Committee Report: Inexpedient to Legislate
: Majority Committee Report: Ought to Pass with Amendment # 2021-0546h (Vote 10-9; RC) HC 18 P. 56
March 12, 2021: Majority Committee Report: Ought to Pass with Amendment # 2021-0546h (Vote 10-9; RC) HC 18 P. 56
March 3, 2021: ==CONTINUED== Public Hearing: 03/03/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/98208993032 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
March 1, 2021: ==CANCELLED== Public Hearing: 03/01/2021 12:30 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/97119253057 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Feb. 8, 2021: ==RECESSED== Public Hearing: 02/18/2021 09:15 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/94522837794 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Feb. 18, 2021: ==RECESSED== Public Hearing: 02/18/2021 09:15 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/94522837794 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Feb. 18, 2021: Public Hearing: 021821 08:00 am
Jan. 9, 2021: Introduced (in recess of) 01/06/2021 and referred to Municipal and County Government HJ 2 P. 40
Jan. 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Municipal and County Government HJ 2 P. 40