For purposes of this part, the following definitions shall apply:

1. (a) “Government auditing standards” means the federally required standards set forth by the Comptroller General of the United States in the “Yellow Book” and the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) first issued on December 26, 2013 (2 C.F.R § 200), which interpret and implement the Single Audit Act.
2. (b) “Independent public accountant” means a certified public accountant or a public accountant licensed by the state of New Hampshire under RSA 309-B.
3. (c) “Locally elected municipal auditor” means a municipal auditor or board of auditors elected under RSA 41:31-b, RSA 671:5, or RSA 670:2 for town, school district, or village district.
4. (d) “Single Audit Act” means Public Law 98-502 (31 U.S.C. 7501-7507), amended by Public Law 104-156 and Public Law 114-301, and as subsequently amended.

Source. #5356, eff 3-16-92, EXPIRED: 3-16-98 New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06; ss by #9826, eff 11-25-10; ss by #10582, eff 5-2-14; ss by #13918, eff 3-29-24 (see Revision Note at chapter heading for Rev 1900)