(b) Alternative procedures shall, contain, at a minimum, the following:

1. (1) Review of General Ledger Financial Records, Part 1 of Form MS-60; and
2. (2) Review of Treasurer, Part 2 of Form MS-60.

(c) Form MS-60W shall be filed 45 days before the end of the fiscal year for the year to which it applies by uploading it to the Municipal Tax Rate Setting Portal (MTRSP) or hand delivering it to the department at:

Governor Hugh J. Gallen Office park South

109 Pleasant Street

Medical and Surgical Building

Concord, NH.

(d) The Commissioner shall deny the audit waiver request or approve the audit waiver request requiring additional procedures when:

1. (1) Financial statements for current year or any of the 3 prior years in a deficit position;
2. (2) There is an over expenditure of the voted budget;
3. (3) No audit or an audit with numerous findings has been made in the past 3 years;
4. (4) There are other repeated failures to file documents with the department timely or accurately;
5. (5) There are other circumstances that indicate the financial controls, expenditures or records may be deficient.

(e) The Commissioner shall approve the audit waiver request requiring additional procedures when additional procedures address the deficiencies and records in paragraph (d), above.

Source. #9826, eff 11-25-10; ss by #10582, eff 5-2-14; renumbered by #13078 (formerly Rev 1907.03); ss by #13918, eff 3-29-24 (see Revision Note at chapter heading for Rev 1900)

APPENDIX

Rule

Specific State Statute the Rule Implements

Rev 1901.01

RSA 21-J:13

Rev 1901.02

RSA 21-J:13; RSA 41:2-g

Rev 1901.03

RSA 21-J:13

Rev 1901.04

RSA 21-J:13

Rev 1901.05

RSA 21-J:13

Rev 1901.06

RSA 21-J:13; RSA 31:94; 31:94-a

Rev 1901.07–Rev 1901.11

Rev 1902.01

RSA 21-J:13; RSA 31:94

Rev 1902.02

RSA 21-J:13; RSA 31:94-a

Rev 1902.03

RSA 21-J:13; RSA 21-J:1, II (c); 21-J:13, VII (a)

Rev 1903

RSA 21-J:13; RSA 41:6, V

Rev 1904.01

RSA 41:31-c; RSA 21-J:13, IV

Rev 1904.02

RSA 41:31-c; RSA 21-J:13, IV

Rev 1904.03

RSA 41:31-c; RSA 21-J:13, IV

Rev 1905.01–Rev 1905.08

RSA 41:39; RSA 21-J:13, IV

Rev 1905.09

RSA 41:39; RSA 21-J:13, IV; RSA 52:16; RSA 76:4

Rev 1905.10

RSA 41:39; RSA 21-J:13, IV

Rev 1905.11

RSA 33-A

Rev 1906

RSA 33:12; RSA 21-J:13, IV

Rev 1907.01, Rev 1907.02, Rev 1907.03 (repealed), and Rev 1907.03 (formerly Rev 1907.04).

RSA 72:8-d

Rev 1908.01

RSA 41:31-c; RSA 41:31-d; RSA 21-J:13, IV

Rev 1908.02

RSA 41:31-c; RSA 41:31-d; RSA 21-J:13, IV

Rev 1908.03

RSA 41:31-c; RSA 41:31-d; RSA 21-J:13, IV