This bill revises the budget adoption procedures for school administrative units (SAUs) by repealing the alternative budget procedures previously established under RSA 194-C:9-b. It mandates that the warrant article for the SAU budget be placed at the beginning of the school district warrant, following any articles proposing bonds or notes. A key insertion in the bill specifies that single-district SAUs must adopt a budget and conduct public hearings, while also clarifying the budget adoption process for SAUs with multiple districts, including how budgets should be apportioned based on attendance and property valuation. The SAU budget must be presented as a separate warrant article at each district's annual meeting to enhance transparency.

Additionally, the bill introduces a requirement for a majority vote from all school district voters for the budget warrant article to be adopted, with the adjusted budget based on the previous year's figures, excluding any new expenses. It prohibits amendments to the budget prior to the vote and outlines voting procedures, including the use of paper ballots. The bill also establishes a new section regarding unassigned funds, mandating that any unassigned general fund balance at the end of the fiscal year be returned to the constituent school districts based on prior funding distributions. The existing alternative budget procedures in RSAs 194-C:9-a and 194-C:9-b are repealed, and the new provisions will apply to existing budget caps without requiring local amendments, taking effect 60 days after passage.

Statutes affected:
Introduced: 32:5-e, 189:76, 194-C:3, 194-C:9
As Amended by the Senate: 32:5-e, 189:76, 194-C:3, 194-C:9
Version adopted by both bodies: 32:5-e, 189:76, 194-C:3, 194-C:9