Section Rev 1908.01 - Form MS-60, Report of Locally Elected Auditor(s)(a) Form MS-60, shall be filed by locally elected auditors to report to the municipality and the commissioner on the audit conducted of all town officials 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.
(b) Form MS-60 shall be filed with the commissioner by the governing body within 10 days of acceptance of the audit.(c) If the governing body has not accepted the audit and any applicable adjustments within 45 days of its receipt, the audit as received or adjusted and any accompanying management letter shall be submitted to the commissioner by the governing body with an explanation for non-acceptance.(d) The commissioner shall grant an extension of time for good cause, which shall include, but not be limited to, hardship preventing the governing body from timely filing Form MS-60 due to unforeseen circumstances delaying the completion of the audit adjustments by the auditor or the governing body's review of the audit adjustments, upon petition for an extension of time through a written submission by the governing body.N.H. Admin. Code § Rev 1908.01
#9826, eff 11/25/2010; ss by #10582, eff 5/2/2014; renumbered by #13078 (formerly Rev 1907.01).Amended by Number 15, Filed April 11, 2024, Proposed by #13918, Effective 3/29/2024, Expires3/29/2034 (see Revision Note at chapter heading for Rev 1900).