CHAPTER 127
SB 239-FN - FINAL VERSION
2022 SESSION
22-2852
10/11
SENATE BILL 239-FN
AN ACT relative to noncompliance with municipal audit requirements.
SPONSORS: Sen. Giuda, Dist 2; Rep. Major, Rock. 14; Rep. Umberger, Carr. 2
COMMITTEE: Election Law and Municipal Affairs
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ANALYSIS
This bill requires notification to the department of revenue administration of a completed municipal or county audit and establishes a fine for failure to complete a required audit.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
22-2852
10/11
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Two
AN ACT relative to noncompliance with municipal audit requirements.
Be it Enacted by the Senate and House of Representatives in General Court convened:
127:1 Department of Revenue Administration; Municipal and property Division; Audits. Amend RSA 21-J:15, II-IV to read as follows:
II. [Performing] Ensuring the performance of general municipal and county audits.
III. Assisting the commissioner in [his responsibility for] setting municipal tax rates.
IV. Establishing a standard technical assistance manual for municipalities and political subdivisions on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities and political subdivisions. The manual shall distinguish between those provisions which municipalities and political subdivisions must comply with and those elements which are advisory in nature.
127:2 Section; Municipal and Property Division. Amend RSA 21-J by inserting after section 20 the following new section:
21-J:20-a Notification Required; Failure to Complete Audit.
I. Upon completion of an audit made pursuant to RSA 21-J:19 or RSA 21-J:20, each city, town, school district, village district, county, or precinct shall provide notification to the department of the completed audit and a copy such audit shall be sent to the department. If a required audit is not completed by the due date of such audit, the commissioner may levy a fine of up to $250 per day for every day of noncompliance, commencing 90 days after the department has provided written notice to the municipality, political subdivision, or county of the intent to levy such fine.
II. The municipality, political subdivision, or county may petition the commissioner for waiver of the fine in instances where the failure to complete a statutorily required audit by the due date of such audit was due to reasonable cause. If a waiver is granted, the municipality, political subdivision, or county shall within 90 days of receiving the waiver from the department provide the department an executed contract binding the municipality, political subdivision, or county, to conduct the required audit with an entity licensed and certified to do so, and within a time frame approved by the commissioner. Fines collected by the department pursuant to this section shall be deposited in the general fund.
127:3 Notice by the Department of Revenue Administration. The department of revenue administration shall provide written notice of the provisions of RSA 21-J:20-a as inserted by this act to the governing body of all municipalities, political subdivisions, and counties subject to such statute within 60 days of the effective date of this section in a manner prescribed by the commissioner of the department of revenue administration.
127:4 Effective Date. This act shall take effect upon its passage.
Approved: May 27, 2022
Effective Date: May 27, 2022
| Date | Body | Type |
|---|---|---|
| Jan. 20, 2022 | Senate | Hearing |
| Senate | Floor Vote | |
| April 7, 2022 | House | Hearing |
| April 18, 2022 | House | Exec Session |
| House | Floor Vote |
June 1, 2022: Signed by the Governor on 05/27/2022; Chapter 0127; Effective 05/27/2022
May 24, 2022: Enrolled (in recess of) 05/12/2022 HJ 13
May 24, 2022: Enrolled Adopted, VV, (In recess 05/12/2022); SJ 13
May 24, 2022: Enrolled (in recess of) 05/12/2022 HJ 13
May 24, 2022: Enrolled Adopted, VV, (In recess 05/12/2022); SJ 13
May 5, 2022: Ought to Pass: MA VV 05/05/2022 HJ 12
April 26, 2022: Committee Report: Ought to Pass (Vote 18-0; RC)
April 6, 2022: Executive Session: 04/18/2022 10:00 am LOB 301-303
March 29, 2022: Public Hearing: 04/07/2022 10:00 am LOB 301-303
March 23, 2022: Introduced 03/17/2022 and referred to Municipal and County Government
Feb. 16, 2022: Ought to Pass: MA, VV; OT3rdg; 02/16/2022; SJ 3
Feb. 8, 2022: Committee Report: Ought to Pass; Vote 5-0; CC SC 7
Jan. 5, 2022: Hearing: 01/20/2022, Room 100, SH, 01:30 pm; SC 2
Dec. 14, 2021: To Be Introduced 01/05/2022 and Referred to Election Law and Municipal Affairs; SJ 1