Participants
Everyone heard or addressed on the recording. Names follow the speakers' own introductions, the project's 2015-2023 roster and the attribution report for this recording; there are no minutes to check spellings against.
| Name | Role | Participation |
|---|
| Frank Sprague | Chair | Presides and calls every vote. Suggests a web page or PayPal link for band donations (0:10:44); proposes delegating a call to the police chief on school security (1:41:51); closes with a call to hold candidates accountable on school funding, saying "I'll admit it, I'm a Democrat" (2:19:37). |
| Rebecca Zullo | Vice chair; policy subcommittee | Asked for the school security item and reads her list of proactive measures to price (1:20:36, 1:22:54); asks the audit status (1:13:53); presses for budget transparency on rolled-over amounts (1:12:30); offers to buy magnetic door pads (1:43:47); asks for a resignation list covering all staff (2:16:55). |
| Michelle Pierce | Member | Moves the middle school principal nomination (0:21:45) and the $600 donation (1:47:10); reports on the adult education graduation (0:34:33); offers to ask CCTV to carry the agenda (0:39:57); argues that school consolidation should be weighed alongside security spending (1:32:47); moves to table the head lice policy (2:04:36); asks whether the board can learn which departing staff were terminated (2:22:01). |
| Steven Horsky | Member, Ward 2; policy subcommittee | Speaks first in citizens' comments as a parent and presents his family's $105 donation to the middle school band fund (0:06:04, 0:07:10). Moves the agenda, the May 16 minutes, the shoe donation, the policy package and the head lice motions. Argues the district's security spending is reactive (1:29:46). |
| Carolyn Towle | Member | Asks for a five-year capital improvement plan by school (1:00:39, 1:03:24); volunteers to contact the police chief and report back (1:42:35); objects that the school nurses' letter carried no signatures (2:08:10); seconds the public participation policy (1:56:43). |
| Jason Benware | Member; policy subcommittee | Seconds the principal nomination (0:22:01) and the policy package (1:52:06); raises inconsistent policy enforcement in the senior comments (0:44:13); urges consulting safety professionals before pricing measures (1:24:59); says he is not comfortable moving either head lice draft as written (2:06:57). |
| Michael Petrin | Member | Presence not established. The clerk's roll is mostly inaudible; it opens with a single word, Michael. (0:01:01), and no member is recognized by that name during the meeting. At the June 20 meeting one member abstains on these minutes, saying "Wasn't here." (recording 9850). |
| Unidentified board member | Member | Questions the GEAR UP summer program's attendance criterion given that no transportation is offered (0:28:53). The diarizer did not tie this voice to a name. |
| Middleton McGoodwin | Superintendent, SAU 6 | Gives the superintendent's report (0:02:42); presents the principal nomination (0:12:59); speaks of "As I leave the district" (0:40:46) and of passing a request "on to the next superintendent" (2:17:28). Explains a parent's visit to school with a holstered gun (1:44:47) and advises the board that terminations are personnel matters (2:23:46). |
| Michael O'Neill | Business administrator, SAU 6 | Presents expenditures and revenue (0:47:20): about 17% of the budget unspent before year end (0:50:14), special education accounts at -$137,385 (0:59:11), a $200,000 building-repair capital reserve (0:52:43) and the audit backlog (1:14:00). Surname spelling follows the project roster, which marks it unverified. |
| Mary Woodman | School district clerk; recording secretary | Calls the roll (0:01:01); asks for clarity on whether the policy motion is a final reading (1:52:24) and on the second head lice motion (2:16:11). |
| Frank Romeo | Nominee, principal of Claremont Middle School | Vice principal and athletic director in South Royalton for five years (0:15:39, 0:18:50); answers questions on relationships, bullying and tenure: "I'm looking for a career in a home, not a job" (0:19:35). Elected by voice vote (0:22:02). |
| Outgoing principal, Claremont Middle School | Principal, leaving for the Concord School District | Presents the GEAR UP summer pilot (0:23:48). The transcript renders her name "Paul Gerald" and "Paulette" (0:12:59, 0:23:15) and the dialogue file labels her Paulette Gerald; the spelling is unverified, so this page does not print a surname as fact. |
| Tom Smith | Music teacher, Claremont Middle School | Introduces himself during citizens' comments (0:07:46) and describes his "sponsor a band kid" initiative at about $35 a student (0:08:29). |
| Named but not heard | Various | Assistant Superintendent Cory LeClair (rendered "Corey LeClaire", 0:59:35); Police Chief Mark Chase (named by the chair, 1:41:51); Mayor Charlene Lovett, who agreed to help hand out donated shoes (1:49:03); the pastor of Riverstone Church, whose name the transcript garbles (1:48:17); the eight members of the principal search committee (0:13:29). |
Order of business (reconstructed)
No agenda survives. The list below follows the chair's transitions on the recording, including the roman numeral and lettered items he reads aloud; wording in quotation marks is the transcript's.
Items in the order taken up, with dispositions heard on the recording.
| Taken up | Item | Disposition |
|---|
| 0:00:14 | Call to order, pledge, roll call | Roll largely inaudible: "Michelle Pierce. Here. Carolyn. Tall here. And friends here." (0:01:04). Members heard during the meeting: Sprague, Zullo, Pierce, Horsky, Towle, Benware. |
| 0:01:09 | Agenda | No student report. The superintendent asks that "Roman numeral seven, a nomination of Claremont Middle School principal" be moved ahead of discussion items (0:01:27); Horsky moves the agenda as amended (0:02:07); approved by voice vote (0:02:11). |
| 0:02:23 | Approval of minutes, May 16, 2018 | Motion Horsky; second heard but not identified (0:02:28); approved by voice vote (0:02:35). |
| 0:02:42 | Superintendent's report | Rural Pride event on June 16; school calendar after the March 13 snow day; scheduling committee to report June 20; a recommendation that the Claremont and Unity chairs set SAU 6 work dates before August 23 (0:04:49, 0:05:23). No action. |
| 0:05:43 | Citizens' comments | One speaker, member Steven Horsky as a parent, presenting a $105 family donation to the middle school band fund. No other comments (0:12:44). |
| 0:12:44 | VII. Nomination of Claremont Middle School principal (moved up) | Frank Romeo nominated by the superintendent. Motion Pierce (0:21:45); second Benware (0:22:01); "All those in favor? Aye. Opposed? Thank you. Congratulations." (0:22:02). No tally stated. |
| 0:23:15 | GEAR UP summer pilot program (presentation) | Discussion only: "This is this is not something we're going to vote on." (0:33:59); the superintendent replies that it is "going to go into place" (0:34:04). |
| 0:36:06 | Discussion items A: commencement | Reminder that commencement begins at 6:00 the next evening. No action. |
| 0:36:30 | Discussion items C: posting school board agendas in the newspaper | Cost judged too high; Pierce to ask CCTV whether it would carry the agenda; "let's table that for future study" (0:40:22). No vote taken. |
| 0:40:42 | Review of Stevens High School senior class comments | Discussion only. |
| 0:47:17 | Expenditures and revenue | Business administrator's report and questions. No action. |
| 1:14:41 | Item G: online courses (Odyssey) | Presented "Just FYI" (1:14:45). No action. |
| 1:16:58 | School security | Discussion. By consensus Towle is to contact the police chief and report back (1:43:00, 1:43:14). No vote taken. |
| 1:46:37 | Action items: acceptance of donations | $600 to Bluff Elementary: motion Pierce (1:47:10), second Horsky (1:47:16), approved by voice vote (1:47:24). Free shoes for every Bluff student through Riverstone Church: motion Horsky (1:49:13), second Pierce (1:49:19); "All those in favor? I post. Okay." (1:49:34). |
| 1:49:47 | Action items: policies | Policies B through I approved as a final read on Horsky's motion (1:51:23), Benware second (1:52:06), voice vote (1:52:15); the clerk confirms "the whole kit and caboodle" was final (1:52:34). BEDH (public participation) moved "first and final, as amended" by Horsky (1:56:34), second Towle (1:56:43); the chair calls "All those" (1:57:35) but no vote is audible before the board turns to the next policy (1:57:46). JLCC (head lice): the draft without the no-nit language moved to second reading (2:12:59), approved (2:15:38); then placed on the June 20 agenda (2:16:23, 2:16:35). |
| 2:16:47 | Action items: resignations | List of resignations as of May 29 presented for information; the superintendent confirms "It was an FYI." (2:21:47). No action. |
| 2:21:51 | Adjournment | Motion Horsky (2:21:51); after further discussion, "So we have a motion to adjourn." (2:25:51); voice vote (2:25:54). |
Discussion timeline
Times are taken from the dialogue transcript (Dialogue/9828 SchoolBoard060618.mp4.CSV) and link into the recording. Timestamps link to the same moment in the Cablecast recording.
Topics in the order discussed.
| Time | Topic | What was said | Flags |
|---|
| 0:00:14 | Opening | "June 6th, 2018 Claremont School Board meeting to order". The chair asks the clerk for the roll (0:00:46). The agenda is amended to take the middle school principal nomination first. | |
| 0:02:42 | Superintendent's report | He will represent SAU 6 at Rural Pride on June 16, noting the board's 2016 transgender and gender nonconforming students policy (0:03:09). Last student day June 13, a professional day June 14 replacing the March 13 snow day, teacher work day June 15. Recommends that "the two chairs of Claremont and Unity get together and identify some dates where you can do your work" ahead of the August 23 SAU 6 meeting (0:05:23). | |
| 0:06:04 | Citizens' comments: band donation | Horsky, speaking "in my, parent capacity", praises the middle school band and chorus and says "my family has a donation of $105, to support the CMS Band fund" (0:07:10). Music teacher Tom Smith: "I'm calling it sponsor a band kid" (0:07:46); "about $35. We'll sponsor a band kid for an entire year" (0:08:29). The chair floats a PayPal link; the superintendent: "Our budgets been pretty flat for the past few years" (0:10:57). Pierce suggests an all-parent email (0:11:40). | OBSERVATION |
| 0:12:59 | Middle school principal nomination | "We had 13 applicants who apply for the position. We had a committee of eight members." (0:12:59, 0:13:29); the committee interviewed five and "Mr. Romeo was a unanimous choice from the committee." (0:13:58). Romeo says his South Royalton vice principal position "was rift" in a consolidation (0:18:50). Zullo asks about bullying; he answers "Nothing is too small to report." (0:17:38). Elected by voice vote (0:22:02). | |
| 0:23:53 | GEAR UP summer pilot | A "$10,000 grant" for two cohorts (0:23:53); students "Get a $7,000 scholarship if they go to an in-state" college (0:25:00); the summer pilot uses extra GEAR UP money and "It costs the district nothing." (0:25:45). A member notes that attendance is an entry criterion but "there's not transportation" (0:28:53); Horsky asks about vocational paths (0:30:19); Pierce suggests Southwest Community Services for rides (0:31:03). | |
| 0:34:33 | Adult education graduation | Pierce: "it was nice to see that a 25 graduates from an alternative learning area" received Stevens High School diplomas, the first year the board allowed it (0:35:29). | |
| 0:36:39 | Advertising agendas in the newspaper | Superintendent: parents and students "are now receiving the agendas", but printing the full agenda would be costly (0:36:39); the legal posting is done and "there's over 100 pages on our website so people can look at that" (0:37:39). Horsky: "It's not very cost effective" (0:39:15). Pierce asks about CCTV (0:39:57); the chair: "let's table that for future study." (0:40:22). | POSITIVE |
| 0:40:46 | Senior class comments and the high school schedule | "we no longer have those sidebar letters attached to the collective bargaining agreement, effective July 1st" (0:41:13); the earlier schedule change "cost us quite a bit of money. If you read the memo, it costs 130, $40,000" (0:42:16; the figure is as transcribed). Benware: "a pattern of inconsistency" in policy enforcement (0:44:13). Superintendent: "no one is self-employed" (0:45:00). | |
| 0:47:20 | Expenditures and revenue: year-end balances and transfers | Over five years the year-end balance averaged "about 0.8%" (0:47:20). On transfers: "When the auditors come in, they want to go back to the original budget." (0:48:31); lines are often left overdrawn, and "some some boards elect you know not to have anybody any line overspent" (0:49:22). "right now the 17% of the budget left, but we're not at the end of the year yet" (0:50:14). Past fund-balance returns "was basically from the health trust settlement" (0:51:12). | OBSERVATION |
| 0:52:19 | Capital reserve and repairs | "we actually have a $200,000 capital reserve fund for emergency repairs" (0:52:43); "The trustees of the trust funds hold that." (0:53:37); "The board is the agents to expense." (0:56:05). Middle school classroom work skipped in the 18-19 budget (0:55:19). Towle asks for a five-year capital improvement plan per school (1:03:24). | |
| 0:59:11 | Special education accounts | "my budget balance, and this is all my special ed accounts, is a -$137,385." (0:59:11). The superintendent says the elementary principals identified 19 children in grades K to 5 for a behavioral program that "was pushed back" (0:59:59). | |
| 1:04:57 | Energy rebates | A late-opened program "gave us $100,000" for the pellet boilers (1:05:56); thermal renewable energy credits produced a check for $18,000 this year, transcribed as "We just got to check for $18,000 a day" (1:06:47). | |
| 1:06:56 | School consolidation study | Pierce asks for the promised building cost comparison (1:07:13). The superintendent says a Lebanon study cost "almost $80,000" and the district "walked away" from hiring a consultant (1:08:24, 1:08:47). O'Neill: "I'm not sure the city of Claremont has the bonding capacity to to build a $30 million school." (1:09:55). | |
| 1:12:07 | Budget transparency and the audit | Zullo: "if we have $65,000 that we didn't use, I don't want it to be rolled over in the next year just because we've always done that" (1:12:30). Asked about the audit: "It's ongoing? Because because we were essentially three years behind. So we finished 14. The field work for 15 is done." (1:14:00); in fiscal 2014 "they had some trouble locating some invoices." (1:14:00). He offers the board the final 2014 report (1:14:30). | MEDIUM |
| 1:14:45 | Online courses | Odyssey courses supervised by certified teachers fill gaps the schedule cannot (1:15:14). | |
| 1:16:59 | School security | The emergency operations plan was submitted to the Department of Education last September and is being revised (1:17:34). Zullo lists questions on the cost of metal detectors, resource officers, bulletproof first-floor glass, door blockers and double-entry vestibules, possibly for a warrant article (1:23:23, 1:24:12). Benware: "we should probably talk to professionals about this." (1:24:59). The superintendent: "562,000 is the public school infrastructure fund share of the safety and security upgrades. The community is paying 140." (1:28:08). Horsky: "Calling what we're doing a security measure is absolutely false." (1:29:46). A Homeland Security assessment from three years earlier exists (1:37:11). Towle will contact the police chief and report back (1:42:35, 1:43:14). | |
| 1:44:47 | Parent who brought a gun to school | The superintendent explains that a parent who normally carries a holstered gun brought it when dropping off his child, children noticed, administration contacted the authorities and "He apologized." (1:45:13); "we're not anti-gun. We just don't want guns or weapons on our school property." (1:46:15). Towle praises the turnaround time (1:46:28). | |
| 1:46:43 | Donations | "a donation of $600 from the Goma Bank" (bank name as transcribed) to support a multi-tier system of supports at Bluff Elementary (1:46:43), accepted (1:47:24). Riverstone Church obtained a one-time grant of name-brand shoes for every Bluff student, read from the pastor's letter: "This is a no strings attached gift." (1:48:39); accepted (1:49:34). | OBSERVATION |
| 1:49:47 | Policies | The policy subcommittee is Benware, Zullo and Horsky (1:49:47). Policies B through I (including DBJ transfer of appropriations, records retention, sexual harassment report form, agenda preparation, minutes and access to public records) are approved as a final read (1:51:23). On BEDH Zullo proposes deleting "speakers may also use visuals" (1:53:00); speakers get three minutes (1:53:48); members debate letting the chair extend time (1:54:53, 1:55:30). | MEDIUM |
| 1:57:46 | Head lice policy (JLCC) | Two drafts, one "a complete no net policy, one is a little less harsh" (1:57:46). A letter from the school nurses arrived that day; Horsky: "basically 2.6 of our student body" had reported cases (2:01:02) and "I think that's offensive" that it came "at the 11th hour" (2:10:25). Towle: "I was very displeased that there were no signatures attached to this letter." (2:08:10). Pierce moves to table (2:05:16); Benware: "I personally, I'm not comfortable moving on either one of these policies as it stands right now." (2:06:57). The draft without the no-nit language goes to second reading on June 20 (2:12:59, 2:16:23). | |
| 2:16:55 | Resignations and personnel records | Zullo asks for a list of all departing staff including paraprofessionals (2:16:55). Pierce asks whether the board can see who was terminated; the superintendent: "I believe that you're crossing the line with personnel." (2:23:46) and "Personnel matters are not." the board's responsibility (2:24:32). The chair: "I think it's crossing the line." (2:24:11). | |
| 2:18:03 | Chair's remarks on state funding | The chair asks members to press candidates on state education funding: "your first loyalty should be to your city, not to your party" (2:20:04). Towle wants the school funding committee convened soon (2:20:48). | |
| 2:25:51 | Adjournment | Voice vote (2:25:54). | |
Items flagged for review
These flags are a reviewer's aid, not findings of violation and not legal advice. Each one names the rule it rests on, as that rule read on June 6, 2018, or is labeled an observation where no verified rule applies.
MEDIUM No agenda, packet or minutes for this meeting survive in any district share
MAP.md records no Drive material for this meeting: the district's shares hold no year folder older than 2022, and the Meeting Minutes share starts at 2023. This meeting elected a principal, accepted two donations and adopted at least eight policies; the recording is now the only public account. Some of what minutes would fix is not recoverable from tape: the roll call is mostly inaudible (0:01:01), the text of the amendment to policy BEDH was never read back when a member asked "So the policy is amended has what in it" (1:56:48), and no vote on BEDH is audible (1:57:35).
RSA 91-A:2, II, in the text in force throughout 2018, required minutes with "the names of members, persons appearing before the public bodies, and a brief description of the subject matter discussed and final decisions", open to public inspection not more than five business days after the meeting. This page applies the MEDIUM limb of the project's severity rule because the record shows minutes were kept: the board approved its May 16 minutes at this meeting (0:02:23) and approved these June 6 minutes, with a correction, on June 20 (about four minutes into that recording, Dialogue/9850 SchoolBoard062018.mp4.CSV). What is missing is a surviving public copy. The 2018 text did not yet require minutes to name movers and seconders (that sentence took effect January 1, 2019), so no such defect is charged here.
Sources: RSA 91-A:2, II (2017 codification; text in force Jan. 1 to Dec. 31, 2018)
MEDIUM District audits "essentially three years behind": fiscal 2014 just final, fiscal 2015 not yet issued in June 2018
Asked how the audit went, the business administrator said: "we were essentially three years behind. So we finished 14. The field work for 15 is done. So they're they're going to be issuing 15 shortly. We're we're going to go right under 16. And then 17." (1:14:00). The fiscal 2014 audit had findings: "they had some trouble locating some invoices." The board had not yet seen the final 2014 report (1:14:30).
Two rules bear on this. RSA 21-J:19 lets a school board hire a certified public accountant "to conduct such an audit within one year after the close of the municipality's fiscal year"; the section is permissive ("may hire"), so a late district audit is a control weakness rather than a missed state deadline by itself. The federal single-audit rules are mandatory for any district that spends federal awards above the threshold: the reporting package is due the earlier of 30 days after the auditor's report or nine months after the fiscal year ends. For fiscal 2015 (begun July 1, 2014) that rule was OMB Circular A-133, section 320(a), with a $500,000 threshold; for fiscal 2016 and 2017 it was 2 CFR 200.512(a)(1), with a $750,000 threshold under 2 CFR 200.501(a). On those terms the fiscal 2015, 2016 and 2017 packages would have been due by March 31, 2016, 2017 and 2018. The recording does not state the district's federal expenditures, so this page cannot say the threshold was met; that is why the flag is MEDIUM rather than HIGH. The district's federal award totals for those years would settle it.
Sources: RSA 21-J:19 (2017 codification; source 1985, 204:1; 2008, 174:1); 2 CFR 200.512(a)(1), 2018 annual edition (nine-month deadline); 2 CFR 200.501(a), 2018 annual edition ($750,000 threshold); 2 CFR 200.110(b) (Subpart F applies to fiscal years beginning on or after Dec. 26, 2014); OMB Circular A-133 (2007 revision), sections 200(a) and 320(a)
OBSERVATION Lines left overspent instead of transferred; the original-to-final budget trail depends on tracking every move
The business administrator described leaving accounts overdrawn rather than moving money each time: "every time somebody overspend by $10 in supplies, I move $10 there. What do I say? I'll move it when it gets to a thousand" (0:48:48), and said leaving a line over is "okay to do that. You can do it either way." (0:49:22). He added that next year's budget is compared "to the budget that I adjusted this year, not the budget that the board that was approved last year." (0:49:22).
Since August 15, 2017, RSA 32:10 has defined an appropriation's purpose to include “individual line items” in the district's detailed budget, lets the governing body transfer unexpended balances between purposes when spending must exceed a purpose's appropriation, and requires records that let a citizen trace transfers to and from each purpose. GASB Statement 34, paragraph 130, requires the audited budgetary comparison to show the original budget, the final appropriated budget and actual results. The practice described, with transfers made by staff and comparisons drawn against the adjusted figures, makes both trails harder to follow. Who authorizes transfers is not stated on the recording; the board adopted a policy on transfer of appropriations (DBJ) at this meeting (1:51:23). No figure in the record shows a misstatement, so this is an observation.
Sources: RSA 32:10, I-II (source note ends 2017, 127:4, eff. Aug. 15, 2017); GASB Statement 34, paragraph 130 (budgetary comparison: original, final, actual)
OBSERVATION A board member's $105 gift was handed over during citizens' comments and never taken up for acceptance, unlike the $600 gift later the same night
Member Steven Horsky, speaking as a parent, announced "my family has a donation of $105, to support the CMS Band fund" and handed it to the music teacher at the podium (0:07:10). The board later took up "acceptance of donations" as an action item and voted on a $600 gift to Bluff Elementary and an in-kind gift of shoes (1:46:37, 1:47:24, 1:49:34). The $105 gift was not part of that item. For gifts under $5,000, RSA 198:20-b, III(b) requires the board to post notice of the funds in the agenda, include notice in the minutes, and make the acceptance in public session at a regular meeting. Whether the band fund is district money subject to that section, or a separate student or booster account, is not stated, and the agenda that would show what was noticed does not survive. The page notes the difference in handling; it does not find a violation.
Sources: RSA 198:20-b, I and III (2017 codification; source note ends 2005, 188:1)
POSITIVE Agenda sent to every family and the full packet posted online; public comment offered before any statute required it
The superintendent told the board that "All of the parents and the students are now receiving the agendas" (0:36:39) and that besides the legal posting "there's over 100 pages on our website so people can look at that" (0:37:39); he later explained that he sends "the three page agenda to the community and then give them the link" to the packet (1:20:02). RSA 91-A:2, II required only notice of the time and place in two appropriate places at least 24 hours ahead. The board also held a citizens' comment period (0:05:43) and spent the evening refining its public participation policy, four years before RSA 189:74 made a comment period mandatory. Both practices exceeded the legal minimum. The packet itself is not among the district's surviving online records (flag 1).
Sources: RSA 91-A:2, II (2017 codification; notice of time and place); RSA 189:74 (2022, 333:1, eff. Sept. 6, 2022; not in force in 2018)
Appendix: source files
Official and public sources
- Cablecast: SCHOOL BOARD MEETING 6-6 (show 9828; the Cablecast API returned 403 to this environment on 2026-10-02, so the run time is taken from the last dialogue row, 2:25:55)
- Google Drive: no packet folder, agenda or minutes. MAP.md: "neither share holds a year folder older than 2022, and the Meeting Minutes share starts at 2023 (checked 9/26/26)." Not searched again for this page, per the run instructions for meetings with no Drive material.
Project files
Working files this page was built from. The dialogue file is linked; the others are not published with the page.
Dialogue/9828 SchoolBoard060618.mp4.CSV (994 attributed rows; the basis of this page)Dialogue/9850 SchoolBoard062018.mp4.CSV (the June 20, 2018 meeting, at which these minutes were approved)Input/Videos/9828 SchoolBoard060618.mp4Input/Transcripts/9828 SchoolBoard060618.mp4.jsonInput/SupportingDocuments/MAP.md, section 69Scripts/attribution_reports_2015_2023/9828 SchoolBoard060618.mp4.md (speaker attribution report)Scripts/roster_2015_2023.md (board and staff roster)
Laws and rules cited on this page
- RSA 91-A:2, II, 2017 codification (source note ends 2017, 165:1 and 234:1, eff. Jan. 1, 2018; next amended 2018, 244:1, eff. Jan. 1, 2019): notice, minutes content, five-business-day inspection; no mover/seconder requirement in 2018
- RSA 21-J:19, 2017 codification (source 1985, 204:1; 2008, 174:1): board may hire a CPA to audit within one year after fiscal year end (permissive)
- RSA 32:10, I-II (source note ends 2017, 127:4, eff. Aug. 15, 2017): transfers between appropriations; line items as purposes; records of transfers
- RSA 198:20-b, I and III, 2017 codification (source note ends 2005, 188:1): acceptance of unanticipated funds; notice and public-session acceptance under $5,000
- RSA 189:74 (2022, 333:1, eff. Sept. 6, 2022): public comment; cited only to show it postdates this meeting
- 2 CFR 200.512(a)(1) and 2 CFR 200.501(a), 2018 annual edition: single-audit deadline and threshold
- 2 CFR 200.110(b), 2019 annual edition: effective date of Subpart F
- OMB Circular A-133 (June 2007 revision), sections 200(a) and 320(a): audits of fiscal years beginning before Dec. 26, 2014
- GASB Statement 34, paragraph 130: budgetary comparison schedules