This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 21-J:20 · Audit on Motion of Commissioner

Title: I: THE STATE AND ITS GOVERNMENT
Chapter: 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
Status: current
Official source linked: Yes

Official source Copy section link

21-J:20 Audit on Motion of Commissioner. – The commissioner may cause an audit to be made of the accounts of any city, town, school district, or village district or precinct, as often as once in 2 years, or whenever conditions appear to him to warrant such audit. The accounts of all county officers shall be audited annually by a certified public accountant, and a complete report of such audit shall be made available to the public. Source. 1985, 204:1. 2008, 174:2, eff. Aug. 10, 2008.

Copy link

Source note

Source. 1985, 204:1. 2008, 174:2, eff. Aug. 10, 2008.

Source history

1985, 204:1
2008, 174:2, eff. Aug. 10, 2008

Related materials

Bill relationships

2026 HB121 repeal
by a certified public accountant, and a complete report of such audit shall be made available to the public. 3 Department of Revenue Administration; Municipal and Property Division; Failure to Complete Audit. RSA 21-J:20-a is repealed and reenacted to read as follows: 21-J:20-a Notification Required; Failure to Complete Audit.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 dis
2026 HB121 repeal
Failure to Complete Audit. RSA 21-J:20-a is repealed and reenacted to read as follows: 21-J:20-a Notification Required; Failure to Complete Audit.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 of such audit shall be sent to the department. If a requi
2026 HB121-FN amend
tions reviewed at the next public meeting of the governing body. 2 Department of Revenue Administration; Municipal and Property Division; Audit on Motion of Commissioner. Amend RSA 21-J:20 to read as follows: 21-J:20 Audit on Motion of Commissioner. The commissioner may cause [an] a financial or forensic audit to be made of the accounts of any city, town, school district, or village district or preci
2026 HB121-FN repeal
and a complete report of such audit shall be made available to the public. 3 Department of Revenue Administration; Municipal and Property Division; Failure to Complete Audit. RSA 21-J:20-a is repealed and reenacted to read as follows: 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,
2026 HB1385 amend
use of Representatives in General Court convened: 1 New Section; The State and Its Government; Department of Revenue Administration; Prohibition on Negative Tax Rates. Amend RSA 21-J by inserting after section 35 the following new section: 21-J:35-a Prohibition on Negative Tax Rates. The department of revenue administration shall be prohibited from accepting or setting any negative tax rates fo
2026 HB1417 reference · effective 2027-01-01
land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar
2026 HB1417-FN reference · effective 2027-01-01
land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar
2026 HB1514 amend
recommends the local education agency take corrective action. 2 New Section; The State and Its Government; Department of Revenue Administration; Required Annual Reports. Amend RSA 21-J by inserting after section 49 the following new section: 21-J:50 Required Annual Reports. I. The department of revenue administration shall annually, by July 10, create and send a school district audit compliance re
2026 HB1810 amend
ad maintenance practices. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision: Road Salt Fee and Mitigation Fund 21-J:50 Road Salt Fee. I. In this subdivision: (a) "Salt" means sodium chloride, calcium chloride, magnesium chlori
2026 HB1810-FN amend
ad maintenance practices. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision: Road Salt Fee and Mitigation Fund 21-J:50 Road Salt Fee. I. In this subdivision: (a) "Salt" means sodium chloride, calcium chloride, magnesium chlori