RSA 189:76 · Mandatory Report to Voters

189:76 Mandatory Report to Voters. –
I. Before any meeting at which any school district adopts a school budget, whether or not the district has adopted the provisions of RSA 194-C:9-b, a mandatory report to voters must be posted in at least 3 appropriate places, 2 of which must be places of business or other public locations, and one of which shall be the local newspaper or, if a local newspaper is not available, the district's website. The report must be posted at least 7 days, excluding Sundays and legal holidays, prior to the meeting.
II. The report shall display the name of the school district, be prominently titled "Mandatory Report to Voters on School Expenses," and shall contain 3 line graphs and one table. When posted in public locations, the report shall be displayed on 2 pages which are each 18 inches wide and 24 inches tall.
III. The first line graph shall be titled "Average Cost Per Pupil" and shall display the district's annual cost-per-pupil over the previous 10 years. The second line graph shall be titled "Average Teacher Salary" and shall display the district's yearly average teacher salary over the previous 10 years. A good faith effort shall be made to adjust each annual statistic for inflation using the U.S. Bureau of Labor Statistics Inflation Calculator or an equivalent resource. Each yearly statistic shall be clearly labeled. In each graph, the upper and lower boundaries of the y-axis must be capped at the nearest thousand dollars.
IV. The third line graph shall be titled "Administrator Salaries" and shall display annual totals of all salaries paid to administrators employed or contracted by the district and corresponding school administrative unit over the previous 10 years. Administrators serving multiple districts may have annotation showing how their salary is apportioned among the multiple districts. A good faith effort shall be made to adjust each annual statistic for inflation using the U.S. Bureau of Labor Statistics Inflation Calculator or an equivalent resource. Each yearly total shall be clearly labeled. The upper and lower boundaries of the y-axis must be capped at the nearest hundred thousand dollars.
V. The table shall be titled "Top Administrator Salaries" and shall list the titles and current salaries of the 4 highest-paid administrators employed or contracted by the district or corresponding school administrative unit. If less than 4 administrators are so employed, all administrators shall be so listed.
VI. Other than the name and logo of the district and corresponding school administrative unit, the mandatory report to voters shall not contain additional commentary or other text not described in this subdivision. Additional information may be posted on separate pages together with or alongside the mandatory report to voters.
Source. 2024, 332:3, eff. July 1, 2025.