HB 243 - AS INTRODUCED
2021 SESSION
21-0241
06/11
HOUSE BILL 243
AN ACT relative to the form of municipal budgets.
SPONSORS: Rep. Piemonte, Rock. 4; Rep. Yakubovich, Merr. 24; Rep. Weyler, Rock. 13; Rep. J.
Osborne, Rock. 4; Rep. Edwards, Rock. 4; Rep. True, Rock. 4; Rep. Torosian, Rock.
14; Rep. Sylvia, Belk. 6; Rep. Verville, Rock. 2; Sen. Gannon, Dist 23
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill requires municipal, district, and administrative unit budgets to use full line item detail.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
HB 243 - AS INTRODUCED
21-0241
06/11
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
AN ACT relative to the form of municipal budgets.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 1 Budget Preparation; Line Item Detail. Amend RSA 32:5, I to read as follows:
2 I. The governing body, or the budget committee if there is one, shall hold at least one public
3 hearing on each budget, not later than 25 days before each annual or special meeting, public notice
4 of which shall be given at least 7 days in advance, and after the conclusion of public testimony shall
5 finalize the budget to be submitted to the legislative body. All municipal, district, and school
6 administrative unit budgets shall use a full line item detail in industry-standard
7 electronic spreadsheet format, which shall include all the budget lines used to comprise
8 the complete budget. One or more supplemental public hearings may be held at any time before
9 the annual or special meeting, subject to the 7-day notice requirement. If the first hearing or any
10 supplemental hearing is recessed to a later date or time, additional notice shall not be required for a
11 supplemental session if the date, time, and place of the supplemental session are made known at the
12 original hearing. Public hearings on bonds and notes in excess of $100,000 shall be held in
13 accordance with RSA 33:8-a, I. Days shall be counted in accordance with RSA 21:35.
14 2 Effective Date. This act shall take effect 60 days after its passage.

Statutes affected:
Introduced: 32:5
latest version: 32:3, 32:5, 32:17, 32:22