New Hampshire SB 585: relative to audits for communications districts.

Bill Text

SB 585-FN - AS INTRODUCED

2026 SESSION

 26-2067

 09/08

SENATE BILL 585-FN

AN ACT relative to audits for communications districts.

SPONSORS: Sen. McConkey, Dist 3; Sen. Pearl, Dist 17; Sen. McGough, Dist 11; Sen. Murphy, Dist 16; Sen. Innis, Dist 7; Sen. Birdsell, Dist 19; Sen. Carson, Dist 14; Rep. J. MacDonald, Carr. 6

COMMITTEE: Election Law and Municipal Affairs

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ANALYSIS

 This bill provides an exception to the requirement that communications districts hire an outside accountant to conduct an 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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 26-2067

 09/08

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT relative to audits for communications districts.

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

 1 Communications Districts; Audits. Amend RSA 53-G:10 to read as follows: 

 53-G:10 Audits. – The governing board shall hire a certified public accountant or a public accountant licensed by the state under RSA 309-B:5 to conduct a financial audit, in accordance with generally accepted governmental auditing standards as adopted by the United States General Accounting Office and applicable state statutes, to be completed within 6 months after the close of each fiscal year. Upon completion of an audit, the governing board shall review and vote on acceptance of the audit and send a copy of the audited financial statements, the auditor's opinion on those statements, a report on internal control, a report on compliance, and any other auditor reports to the governing body of each of the member municipalities and to the department of revenue administration. The department of revenue administration shall waive the requirement of an independent audit for any fiscal year upon petition by the governing board demonstrating that either the district's annual revenue during the previous year was less than $50,000; or that the district's annual revenue was less than $2 million during the prior fiscal year and the district agreement provides that the district is not a tax authority and prohibits the district from raising revenue from any member municipality except through voluntary contribution by such member or pursuant to contractual agreement with such member. At least every 2 years, the governing board shall vote on whether to contract for a performance audit of the district in accordance with the generally accepted governmental auditing standards. Upon completion of a performance audit, the committee shall review and vote on acceptance of the audit and send a copy of the resulting materials to the governing body of each of the member municipalities and to the department of revenue administration. 

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

 LBA

 26-2067

 Revised 12/4/25

SB 585-FN- FISCAL NOTE

AS INTRODUCED

AN ACT relative to audits for communications districts.

FISCAL IMPACT: 

 Estimated Political Subdivision Impact

FY 2026

FY 2027

FY 2028

FY 2029

 Local Revenue

$0

$0

$0

$0

 Local Expenditures

$0

Possible Indeterminable Decrease

METHODOLOGY:

This bill requires the Department of Revenue Administration (DRA) to waive the independent audit requirement for any communication district whose governing board petitions DRA to do so and demonstrates that either the previous year’s revenue was less than $50,000 or the previous year’s revenue was less than $2 million and it is not a taxing authority and cannot raise revenue from any member municipality except voluntarily or by contractual agreement. 

The Department of Revenue Administration (DRA) states that there would be no additional administrative costs that could not be absorbed in its current operating budget. There is a possible decrease in local expenditures due to savings by nothing having to do the audits that get waived. 

AGENCIES CONTACTED:

Department of Revenue Administration and New Hampshire Municipal Association