§ 28:3-c — Forensic Audits

I. The county convention of any county shall have the power to engage the services of a suitable qualified entity to conduct forensic audits of any county department, institution, or office as the county convention shall specifically direct. Forensic audits shall include investigative work of any financial matters. Such audits may include investigations of corruption, asset misappropriation, or financial statement fraud.
II. The detailed reports of every forensic 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 forensic audit report.
III. The cost of a forensic audit shall be paid from a contingency fund appropriated by the county convention under RSA 24:13, II-a.

Legislative History

2019, 191:2, eff. Sept. 8, 2019.