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HB 1823 · 2026 · House · Education Policy and Administration Committee

Mandatory independent school audits

AI-generated

requiring every school, school district, and school administrative unit to produce independent audits and financial reports to be posted publicly and sent to the department of education and the department of revenue administration.

Requires schools, school districts, and school administrative units to produce independent audits and financial reports posted publicly and sent to the department of education and the department of revenue administration.AI-generated

Status

Committee recommended Inexpedient to Legislate; died at adjournment · February 25, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill requires every school, school district, and school administrative unit to produce independent audits and financial reports to be posted publicly and sent to the department of education and the department of revenue administration.

From the bill's official ANALYSIS section.

In the bill's words

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

“Every school administrative unit, school district, and school that receives state funding shall be required to have an annual audit performed by an independent auditor.”
RSA 193-H:6
“An audit report shall be submitted to the department of revenue administration and the department of education within 180 days of the end of the fiscal year.”
RSA 193-H:6
“The findings and recommendations of the audit shall be reviewed at the next meeting of the governing body.”
RSA 193-H:6
“If the audit report submitted under paragraph I informs of material deficiencies, the department of education shall designate an individual at the department to receive quarterly financial reports from the school entity, whom shall consult with the school entity to address financial- and operational-related concerns.”
RSA 193-H:6

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Hope DamonDPrimeDeputy Ranking Member· Education Funding
  • Rep. Dale GirardRVice Chair· Special Committee on COVID Response Efficacy
  • Rep. David LuneauDDemocratic Advisor

Also: Rep. Eleana ColbyD, Rep. Sallie FellowsD, Rep. Tracy BricchiD, Rep. Raymond PeeplesR

Public testimony

24 signed in online · 5 wrote testimony

96% support4% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“AFT-NH supports this bill to give locally elected school boards and school administrators the accurate information they need to oversee the revenue and spending in their school districts.…”
— Debrah Howes, Bow · American Federation of Teachers - NHsupports
“They just could not resist burying "diversity" and "equity" in the text. Deal breaker.”
— Daniel Richardson, Nashuasupports
“Independent financial audits and transparency of financial decisions with our educational institutions must be made regularly and made publicly available.”
— Carol A Wallace, Newportsupports

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
  • Feb 18, 2026HouseCommittee report· regular calendar: Inexpedient to Legislate9–7
    Overall
    56% yea

Hearings and debates

  • Jan 14, 2026Public hearingHouse Education Policy and Administrationfrom 5:33:06located in the stream transcriptPublic Hearing
  • Jan 22, 2026Public hearingHouse Education Policy and AdministrationWatchnot located in the transcript — opens the full streamExecutive Session

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

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Education Policy and Administration HJ 1 P. 37
  2. Jan 14, 2026HousePublic Hearing: 01/14/2026 02:40 pm GP 232
  3. Jan 22, 2026HouseExecutive Session: 01/22/2026 10:00 am GP 232
  4. Feb 18, 2026HouseMajority : Inexpedient to Legislate 02/18/2026 (Vote 9-7; RC) HC 10 P. 85
  5. Feb 25, 2026HouseMinority : Ought to Pass with Amendment # 2026-0397h (NT)

Coverage

No reporting linked yet.

Background reading

Evergreen reading on the policy area — spanning perspectives — not coverage of this specific bill.

  • Taking the Mystery Out of Fund BalanceExplainer

    New Hampshire Municipal Association — Defines unassigned fund balance and explains how New Hampshire municipalities and districts account for year-end surpluses.AI-generated

  • Municipal Budgeting: Tackling the UnexpectedExplainer

    New Hampshire Municipal Association — Describes how reserves and fund balances function as a buffer against revenue shortfalls and emergency costs.AI-generated

  • HB 1610 (2026)NH context

    Citizens Count — A nonpartisan summary of the bill changing how New Hampshire school districts may retain year-end unassigned funds.AI-generated

  • ConVal School Board takes action against potential impact of HB 1610District flexibility

    Monadnock Ledger-Transcript — Reports on a New Hampshire district's concerns that tighter retention limits reduce budgeting flexibility.AI-generated

  • $16M back to voters from unassigned fund balanceTaxpayer return

    Eagle Tribune — Illustrates the case for returning accumulated surpluses to taxpayers rather than retaining them in district accounts.AI-generated

Documents (PDF)

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