SB 585 · 2026 · Senate · Election Law and Municipal Affairs Committee
Communications district audit exception
AI-generatedrelative to audits for communications districts.
Creates an exception to the requirement that communications districts hire an outside accountant to conduct an annual audit.AI-generated
Status
Signed into law · July 9, 2026- ✓Introduced
- ✓Senate
- ✓House
- ✓Governor
- ✓Law
Analysis
This bill provides an exception to the requirement that communications districts hire an outside accountant to conduct an audit.
From the bill's official ANALYSIS section.
In the bill's words
Quoted verbatim from the bill as enacted. Passages chosen from the operative text.Computed by this site
“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.”
“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. 271:2 Effective Date.”
Official record
gc.nh.gov · the authoritative source
Sponsors
- Sen. Howard PearlRChair· Executive Departments and Administration
- Sen. Keith MurphyRDeputy President Pro Tempore
- Sen. Daniel InnisRChair, Majority Policy Conference
- Sen. Regina BirdsellRMajority Leader
- Sen. Sharon CarsonRPresident of the Senate
- Rep. John MacDonaldRVice Chair· Municipal and County Government
Also: Sen. Tim McGoughR
Public testimony
Votes
yeanay- Feb 19, 2026SenateCommittee report: Ought to Pass5–0Overall100% yea
- Feb 19, 2026SenateVoice voteOught to Passadopted
- Overall100% yea
- Resulting text: Bill as amended by the House
- May 21, 2026SenateVoice voteSen. Gray Moved to Concur with the House AmendmentadoptedResulting text: Bill as adopted by both chambers
- Jun 4, 2026SenateVoice voteEnrolledadopted
Hearings and debates
- Jan 27, 2026Public hearingSenate Election Law and Municipal Affairs1:02:21–1:03:421m 21slocated in the stream transcriptHearing
- Feb 19, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote
- Apr 7, 2026Public hearingHouse Municipal and County Government2:37:36–2:38:451m 9slocated in the stream transcriptPublic Hearing
- May 5, 2026Public hearingHouse Municipal and County Government1:16:41–1:22:546m 13slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2026-1769h; Executive Session
- May 14, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2026-1769h — adopted, voice vote; Amendment # 2026-1769h — adopted, voice vote
- May 21, 2026Floor debateSenate floor1:06:29–1:07:1748slocated in the stream transcriptSen. Gray Moved to Concur with the House Amendment — adopted, voice vote
- Jun 4, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled Adopted — voice vote
Timestamps locate where this bill is taken up in the chamber's YouTube stream.
Legislative history
- Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Election Law and Municipal Affairs; SJ 1
- Jan 27, 2026SenHearing: 01/27/2026, Room 122-123, SH, 10:00 am; SC 3
- Feb 19, 2026Sen: Ought to Pass, 02/19/2026; Vote 5-0; CC; SC 6
- Feb 19, 2026SenOught to Pass: MA, VV; OT3rdg; 02/19/2026; SJ 4
- Feb 19, 2026HouseIntroduced (in recess of) 02/19/2026 and referred to Municipal and County Government HJ 5 P. 127
- Apr 7, 2026HousePublic Hearing: 04/07/2026 11:50 am GP 154
- May 5, 2026HouseExecutive Session: 05/05/2026 10:30 am GP 154
- May 5, 2026House: Ought to Pass with Amendment # 2026-1769h 05/05/2026 (Vote 20-0; CC) HC 19 P. 15
- May 14, 2026HouseAmendment # 2026-1769h: AA VV 05/14/2026 HJ 13 P. 26
- May 14, 2026HouseOught to Pass with Amendment 2026-1769h: MA VV 05/14/2026 HJ 13 P. 26
- May 21, 2026SenSen. Gray Moved to Concur with the House Amendment, MA, VV; 05/21/2026; SJ 13
- Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026 HJ 15
- Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 14
- Jul 2, 2026SenSigned by the Governor on 07/02/2026; Chapter 271; Effective 08/31/2026
Coverage
No reporting linked yet.
Documents (PDF)
- Introducedversion
- As Amended by the Houseversion
- Adopted by both chambersversion
- Chaptered (final law)version
- Amendment 2026-1769hamendment
Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.