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SB 586 · 2026 · Senate · Election Law and Municipal Affairs Committee

Independent audits for public schools

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(New Title) requiring chartered public schools, school administrative units, and cities or school districts not audited under RSA 671:5 to be audited by an independent public accountant after the end of the fiscal year and requiring the results of such audits to be made available to the public.

Requires chartered public schools, school administrative units, and cities or school districts not audited under RSA 671:5 to be audited by an independent public accountant after the fiscal year ends and requires the results to be made public.AI-generated

Status

Signed into law · July 9, 2026
  1. ✓Introduced
  2. ✓Senate
  3. ✓House
  4. ✓Governor
  5. ✓Law

Analysis

This bill requires chartered public schools, school administrative units, and cities or school districts not audited under RSA 671:5 to be audited by an independent public accountant after the end of the fiscal year and for the results of such audits to be made available to the public.

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 body of each city, school district, chartered public school, and school administrative unit shall submit to the commissioner of the department of education in a searchable electronic format the following reports pursuant to rules adopted under RSA 541-A by the commissioner of revenue administration which establish the form and content of such reports:”
RSA 198:4-d
“A report filed by the governing body of each city, school district, and chartered public school shall certify the appropriations voted by the meeting of the appropriate legislative body, whether city council, mayor and council, or mayor and board of aldermen, or by each annual or special school district meeting, along with estimated revenues.”
RSA 198:4-d
“A report filed by the governing body of each city, school district, and chartered public school shall revise all the estimated revenues for the year.”
RSA 198:4-d
“The revised estimates by school districts for the adequate education grants calculated under RSA 198:41 shall be considered the most accurate within 5 percent of the amount estimated pursuant to RSA 198:40-a.”
RSA 198:4-d

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Sen. Keith MurphyRPrimeDeputy President Pro Tempore
  • Sen. Bill GannonRChair· Judiciary
  • Sen. Howard PearlRChair· Executive Departments and Administration
  • Sen. Victoria SullivanRVice Chair· Education
  • Sen. Daniel InnisRChair, Majority Policy Conference
  • Sen. Kevin AvardRDeputy Majority Whip
  • Sen. Ruth WardRChair· Education
  • Sen. Regina BirdsellRMajority Leader
  • Sen. Sharon CarsonRPresident of the Senate

Public testimony

57 signed in online · 3 wrote testimony

32% support67% oppose2% neutral

In their wordsVerbatim, exactly as submitted

“This is an unneeded administrative mandate that carries a significant fiscal note at a time of budgetary constraints. Vote “Inexpedient to Legislate”. Respectfully, Rep. Janet Lucas Grafton Co. District 7”
— Janet Lucas, Camptonopposes
“I oppose SB 643 because it is a direct assault on the tradition of local control in New Hampshire. By restricting how towns can fund their own essential services, this bill strips power away from the voters who actually live in the community and understand its unique needs.…”
— Kathleen Malsbenden, Newmarketopposes
“This bill threatens to pull funding from schools for paperwork deadlines, which no one should support.”
— Stefanie Griffin, Durhamopposes

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

Hearings and debates

  • Jan 27, 2026Public hearingSenate Election Law and Municipal Affairs47:09–48:191m 10slocated in the stream transcriptHearing
  • Mar 5, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass with Amendment # 2026-0772s; Ought to Pass with Amendment #2026-0772s — adopted, voice vote; Committee Amendment # 2026-0772s — adopted, voice vote
  • Mar 26, 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 Education Funding1:37–2:471m 10slocated in the stream transcriptPublic Hearing
  • Apr 14, 2026Public hearingHouse Education Funding1:43:05–1:44:561m 51slocated in the stream transcriptMajority Committee Report: Ought to Pass with Amendment # 2026-1500h (NT) — roll call; Executive Session
  • Apr 23, 2026Floor debateHouse floor1:38:49–1:42:013m 12slocated in the stream transcriptOught to Pass with Amendment 2026-1500h — adopted, division 195-160; Amendment # 2026-1500h (NT) — adopted, voice vote; Amendment # 2026-1625h — failed, roll call 162-193
  • May 7, 2026Floor debateSenate floor20:55–21:3237slocated in the stream transcriptSen. Gray Moved to Concur with the House Amendment — adopted, voice vote
  • May 21, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamEnrolled Bill Amendment # 2026-2121e — adopted, voice vote
  • Jun 4, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled Bill Amendment # 2026-2121e Adopted — voice vote; Enrolled Adopted — voice vote

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

Legislative history

  1. Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Election Law and Municipal Affairs; SJ 1
  2. Jan 27, 2026SenHearing: 01/27/2026, Room 122-123, SH, 09:45 am; SC 3
  3. Mar 5, 2026Sen: Ought to Pass with Amendment # 2026-0772s, 03/05/2026; Vote 5-0; CC; SC 8
  4. Mar 5, 2026SenCommittee Amendment # 2026-0772s, AA, VV; 03/05/2026; SJ 5
  5. Mar 5, 2026SenOught to Pass with Amendment #2026-0772s, MA, VV; Refer to Finance Rule 4-5; 03/05/2026; SJ 5
  6. Mar 26, 2026Sen: Ought to Pass, 03/26/2026; Vote 7-0; CC; SC 11
  7. Mar 26, 2026SenOught to Pass: MA, VV; OT3rdg; 03/26/2026; SJ 7
  8. Mar 26, 2026HouseIntroduced (in recess of) 03/26/2026 and referred to Education Funding HJ 9 P. 54
  9. Apr 7, 2026HousePublic Hearing: 04/07/2026 01:00 pm GP 232
  10. Apr 14, 2026HouseExecutive Session: 04/14/2026 10:00 am GP 232
  11. Apr 14, 2026HouseMajority : Ought to Pass with Amendment # 2026-1500h (NT) 04/14/2026 (Vote 9-8; RC)
  12. Apr 15, 2026HouseMinority : Inexpedient to Legislate
  13. Apr 23, 2026HouseAmendment # 2026-1500h (NT): AA VV 04/23/2026 HJ 11 P. 33
  14. Apr 23, 2026HouseAmendment # 2026-1625h: AF RC 162-193 04/23/2026 HJ 11 P. 34
  15. Apr 23, 2026HouseOught to Pass with Amendment 2026-1500h: MA DV 195-160 04/23/2026 HJ 11 P. 37
  16. Apr 23, 2026HouseReferred to Finance 04/23/2026 HJ 11 P. 37
  17. Apr 23, 2026HouseReferral Waived by Committee Chair per House Rule 47(f) 04/23/2026 HJ 11 P. 72
  18. May 7, 2026SenSen. Gray Moved to Concur with the House Amendment, MA, VV; 05/07/2026; SJ 11
  19. May 21, 2026HouseEnrolled Bill Amendment # 2026-2121e: AA VV (in recess of) 05/21/2026 HJ 14 P. 37
  20. Jun 4, 2026SenEnrolled Bill Amendment # 2026-2121e Adopted, VV, (In recess of 06/04/2026); SJ 14
  21. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026 HJ 15
  22. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 14
  23. Jul 2, 2026SenSigned by the Governor on 07/02/2026; Chapter 272; Effective 07/01/2026

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.