Section 24:26 Performance Audits.
I. The county convention of any county shall have the power to engage the services of a suitable qualified entity to conduct performance audits of any county department, institution, or office as the county convention shall specifically direct. Such performance audits shall include, but not be limited to, examinations of and any determinations based upon the examinations as to achievement of goals, objectives, and specific outcome measures provided for in each department, institution, or office's budget submission. Such performance audit shall indicate the degree of achievement, and any reasons for non-achievements of objectives and outcome measures. Such audit shall also include findings regarding the appropriateness of stated objectives and outcome measures and may suggest alternative or additional measures for use in subsequent budget periods.
II. The detailed reports of every audit conducted pursuant to this section shall become a public record upon approval by the county convention. Audit work papers and notes are not public records. However, those materials necessary to support the compilations in the final audit report may be made available by majority vote of the county convention after a public hearing showing proper cause. For the purposes of this section, work papers shall include, but are not limited to, all preliminary drafts and notes used in preparing the audit report.
III. The cost of a performance audit shall be paid from a contingency fund appropriated by the county convention under RSA 24:13, II.
Source. 2003, 25:2, eff. April 30, 2003.