2015 New Hampshire Revised Statutes
Title I - THE STATE AND ITS GOVERNMENT
Chapter 21-I - DEPARTMENT OF ADMINISTRATIVE SERVICES
Section 21-I:8 - Division of Accounting Services.

    21-I:8 Division of Accounting Services. – There is hereby established within the department the division of accounting services under the supervision of an unclassified director of accounting services, who shall also be known as the comptroller. The comptroller shall direct the state's accounting functions, using generally accepted accounting principles and taking full advantage of all benefits of automated data processing applications, to the end that the fiscal affairs of all state agencies and departments will be adequately and uniformly serviced and that periodic financial and management reports will be available to serve the various needs of all state agencies and the executive and legislative branches in their decision making processes. If the commissioner of administrative services and the respective state agencies are unable to generate any required information that, in accordance with generally accepted accounting principles, should be provided with the comprehensive annual financial report and any stand-alone financial statements identified in subparagraphs II(b) and II(c), the commissioner shall communicate this deviation in advance to the legislative budget assistant as soon as the deviation is known. The division shall include the following internal organizational units:
    I. The bureau of accounting under the supervision of a classified administrator of accounting who shall be responsible for functions that include at least the following, in accordance with applicable laws:
       (a) Reviewing all state contracts for budget control and for substantive protection of the public interest.
       (b) Implementing a system established by the commissioner to specify how and when business process auditing of claims is to be performed.
       (c) Business process auditing of claims in accordance with subparagraph (b) to be presented for the issuance of warrants and certifying to the governor and council that such claims are just and proper claims against the state and within appropriations provided by statute.
       (d) Preparing appropriate warrants and schedules of manifests supporting the same, for consideration and execution by the governor, with the advice and consent of the council.
       (e) Making appropriate departmental and agency budget adjustments for services performed by the department of transportation.
       (f) When so authorized by the governor and council, making such transfers of appropriation items within any division or functional unit of state government as may be necessary or desirable to best carry out the purpose of such division or functional unit.
       (g) Making use of the most advanced and economical techniques within the capabilities of the state's data processing system in carrying out his or her duties.
       (h) Controlling all payment of moneys into the treasury.
    II. The bureau of financial reporting, under the supervision of a classified administrator of financial reporting who shall be responsible for functions that include at least the following, in accordance with applicable laws:
       (a) Not later than 90 days after the close of the fiscal year, unless the governor and council for good cause shall extend such period, completing a comprehensive annual report concerning the preceding fiscal year that details the financial condition and operation of the state during that period in a manner consistent with generally accepted accounting principles. Said report shall subsequently be audited by the legislative budget assistant who may designate a certified public accountant not employed in the state service to conduct the annual audit and may accept the findings and report of the certified public accountant as fulfilling the provisions of this section provided that in either case said audit shall be conducted in accordance with prevailing standards and practices of governmental auditing specified by authoritative national standard setting bodies. The audited report shall be completed and available to the public by December 31 of each year unless for good cause the joint legislative fiscal committee shall extend such period.
       (b) Assisting the department of transportation turnpike system, liquor commission, and lottery commission in the completion of separate, stand-alone financial statements for the preceding fiscal year that detail the financial condition and operation of each entity in a manner consistent with generally accepted accounting principles. The statements shall be available no later than 90 days after the close of the fiscal year, unless the governor and council for good cause shall extend such period. One or more of the statements may be subsequently audited by the legislative budget assistant, who may designate a certified public accountant not employed in state service to conduct the audit and may accept the findings and report of the certified public accountant as fulfilling the provisions of this subparagraph; provided that in either case the audits shall be conducted in accordance with prevailing standards and practices of governmental auditing specified by authoritative national standard setting bodies. Any audited statements shall be completed and available to the public by December 31 of each year unless for good cause the fiscal committee of the general court shall extend such period. If the department of transportation turnpike system, liquor commission, or lottery commission elect to use the statements as the basis for a comprehensive annual financial report, the report shall be reviewed and approved by the department of administrative services prior to issuance.
       (c) Cooperating with the office of legislative budget assistant by assisting, as necessary, any state department, board, institution, commission, or agency, in the preparation of financial statements in a manner consistent with generally accepted accounting principles when such entity is subject to an audit performed by the audit division of the office of legislative budget assistant pursuant to RSA 14:31-a, I.
       (d) Producing periodic reports and analysis of government revenues and expenditures.

Source. 1983, 416:40. 1985, 399:11. 1989, 396:9. 1994, 158:1. 1995, 297:2, I. 1998, 254:1. 2004, 257:34. 2006, 70:4, 10. 2008, 177:7, eff. June 11, 2008. 2014, 327:75, 76, eff. Aug. 2, 2014.