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HB 121 · 2026 · House · Education Policy and Administration Committee

School district audits and probation

AI-generated

(New Title) relative to school district financial requirements and district probation processes.

Revises the audit process for towns, school districts, and village districts, repeals the election of school district auditors, authorizes the state board of education to place districts on probationary status, and requires the department of education to appoint an administrator to oversee districts remaining on probation.AI-generated

Status

Died on the table in the Senate · May 7, 2026
  1. ✓Introduced
  2. ✓House
  3. ✕Senate
  4. Governor
  5. Law

Analysis

This bill: I. Revises the audit process for towns, school districts, or village districts, including penalties for failures to comply. II. Repeals the election of school district auditors. III. Allows the state board of education to place a public school district on probationary status and to institute a remedial plan. IV. Requires the department of education to hire an administrator to oversee a public school district that remains on probationary status and provides duties and powers to that role.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as amended by the House. Passages chosen from the operative text.Computed by this site

“Every audit made by independent public accountants licensed under RSA 309-B [309-A:8], except examinations for special limited purposes, shall cover the accounts and records of all officials responsible for the receipt, custody, and disbursement of public funds.”
RSA 21-J:19
“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 precinct, [as often as once in 2 years, or] whenever conditions appear [to him] to warrant such audit.”
RSA 21-J:20
“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.”
RSA 21-J:20-a
“If, in the opinion of the governing board of a city or the selectmen, school board, county or village district commissioners, the whole report of audit should be published, the report may be published.”
RSA 1-J:21

Official record

gc.nh.gov · the authoritative source

Sponsors

Rep. Glenn CordelliRPrime
  • Rep. James SpillaneRChair· Fish and Game and Marine Resources
  • Sen. Sharon CarsonRPresident of the Senate
  • Sen. Bill GannonRChair· Judiciary
  • Sen. Ruth WardRChair· Education

Also: Rep. Mark PearsonR, Rep. Paul TerryR, Sen. David WattersD

Public testimony

35 signed in online · 11 wrote testimony

11% support83% oppose6% neutral

In their wordsVerbatim, exactly as submitted

“This bill would eliminate local control and hobble school districts' ability to account for increased costs that they cannot control. It was wrong last year and it's wrong now.”
— Ellen Jahos, Alsteadopposes
“This bill is vague and potentially harmful to students and it should not be passed.”
— Rebecca Buzzell, Straffordopposes
“As an educator with more than two decades of experience working in public schools--experience that began in Claremont's Stevens High School--I strongly oppose this bill.…”
— Amanda Leslie, Croydonopposes

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced
  • Nov 5, 2025HouseCommittee report· regular calendar: Ought to Pass with Amendment # 2025-3086h (NT)10–7
    Overall
    59% yea
  • Jan 7, 2026HouseVoice voteAmendment 2025-3086hadopted
  • Jan 7, 2026HouseVoice voteFloor amendment 2026-0044h (Rep. Noble)adopted
  • Jan 7, 2026HouseRoll callOught to Pass with Amendment 2025-3086h and 2026-0044hAdopted187–154How they voted
    Overall
    55% yea
    Party-line vote
    Republicans
    186–0100% yea
    Democrats
    1–1541% yea
    Resulting text: Bill as amended by the House
  • May 7, 2026SenateCommittee reportCommittee report: Ought to Pass with Amendment # 2026-1629s4–2
    Overall
    67% yea
  • May 7, 2026SenateVoice voteSen. Murphy Moved Laid on Tableadopted

Hearings and debates

  • Jan 29, 2025Public hearingHouse Education Policy and Administration6:49–7:591m 10slocated in the stream transcriptPublic Hearing
  • Feb 3, 2025Public hearingHouse Education Policy and AdministrationWatchnot located in the transcript — opens the full stream==RECESSED== Executive Session
  • Mar 5, 2025Public hearingHouse Education Policy and AdministrationWatchnot located in the transcript — opens the full stream==CONTINUED== Executive Session
  • Nov 5, 2025Public hearingHouse Education Policy and Administration1:55:27–1:57:392m 12slocated in the stream transcriptMajority Committee Report: Ought to Pass with Amendment # 2025-3086h (NT) — roll call; Public Hearing on non-germane Amendment # 2025-3025h; Executive Session
  • Jan 7, 2026Floor debateHouse floor5:09:45–5:12:332m 48slocated in the stream transcriptOught to Pass with Amendment 2025-3086h and 2026-0044h — adopted, roll call 187-154; Amendment # 2025-3086h (NT) — adopted, voice vote; FLAM # 2026-0044h (Rep. Noble) — adopted, voice vote
  • Feb 12, 2026Public hearingSenate Education Finance41:17–41:4326slocated in the stream transcriptHearing
  • May 7, 2026Floor debateSenate floor4:15:51–4:16:581m 7slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2026-1629s; Pending Motion Committee Amendment # 2026-1629s; Sen. Murphy Moved Laid on Table — adopted, voice vote

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

Legislative history

  1. Jan 8, 2025HouseIntroduced 01/08/2025 and referred to Education Policy and Administration HJ 2 P. 6
  2. Jan 29, 2025HousePublic Hearing: 01/29/2025 09:30 am LOB 205-207
  3. Feb 3, 2025House==RECESSED== Executive Session: 02/03/2025 01:00 pm LOB 205-207
  4. Mar 5, 2025House==CONTINUED== Executive Session: 03/05/2025 09:30 am LOB 205-207
  5. Mar 10, 2025HouseRetained in Committee
  6. Nov 5, 2025HousePublic Hearing on non-germane Amendment # 2025-3025h: 11/05/2025 10:30 am GP 232
  7. Nov 5, 2025HouseExecutive Session: 11/05/2025 02:00 pm GP 232
  8. Nov 5, 2025HouseMajority : Ought to Pass with Amendment # 2025-3086h (NT) 11/05/2025 (Vote 10-7; RC) HC 51 P. 27
  9. Nov 19, 2025HouseMinority : Inexpedient to Legislate
  10. Jan 7, 2026HouseAmendment # 2025-3086h (NT): AA VV 01/07/2026 HJ 1 P. 126
  11. Jan 7, 2026HouseFLAM # 2026-0044h (Rep. Noble): AA VV 01/07/2026 HJ 1 P. 128
  12. Jan 7, 2026HouseOught to Pass with Amendment 2025-3086h and 2026-0044h: MA RC 187-154 01/07/2026 HJ 1 P. 129
  13. Jan 29, 2026SenIntroduced 01/29/2026 and Referred to Education Finance; SJ 3
  14. Feb 12, 2026SenHearing: 02/12/2026, Room 103, SH, 09:00 am; SC 5
  15. May 7, 2026SenCommittee Report: Ought to Pass with Amendment # 2026-1629s, 05/07/2026, Vote 4-2; SC 17
  16. May 7, 2026SenSen. Murphy Moved Laid on Table, MA, VV; 05/07/2026; SJ 11
  17. May 7, 2026SenPending Motion Committee Amendment # 2026-1629s; 05/07/2026; SJ 11

Coverage

No reporting linked yet.

Documents (PDF)

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.