{"data":{"id":"us-nh/rsa-53-g-10","jurisdiction":"us-nh","citation":"RSA 53-G:10","heading":"Audits.","body":"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.","path":["Title III: TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES","Chapter 53-G: COMMUNICATIONS DISTRICTS"],"source_url":"https://gc.nh.gov/rsa/html/III/53-G/53-G-10.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:37:32Z","sha256":"2e7151d3332ea1fb7381e52a70dcf975b552547aef2aa64029ba831cdf817ac6","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-53-g-9","next":"us-nh/rsa-53-g-11"},"notice":"GroundRules: Original legal text. Not legal advice."}