{"data":{"id":"us-nh/rsa-53-b-10","jurisdiction":"us-nh","citation":"RSA 53-B:10","heading":"Audits.","body":"The district committee shall hire a certified public accountant or a public accountant licensed by the state under RSA 309-A:8 to conduct a financial audit, in accordance with generally accepted governmental auditing standards as adopted by the U.S. 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 district committee 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 district committee 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.","path":["Title III: TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES","Chapter 53-B: SOLID WASTE MANAGEMENT DISTRICTS"],"source_url":"https://gc.nh.gov/rsa/html/III/53-B/53-B-10.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:36:37Z","sha256":"215e72f4f0f2fcded2f2b7291360d0a4d71b6d88c457a13da7a055e0152ac0aa","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-53-b-9-a","next":"us-nh/rsa-53-b-11"},"notice":"GroundRules: Original legal text. Not legal advice."}