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Published byJesse Morris Modified over 8 years ago
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Losing Your Head Over Taxes
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The Art of Flying in Formation
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Dancing & Gardening Techniques by Barb
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Barb’s Tour of Tropical Topics
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Warrant Articles & Timelines Barbara J. Robinson Director of Municipal Services NH Department of Revenue September 29, 2005
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How to Pass the Budget For The Twin’s New School
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Or Perhaps - Animal Obedience Charter School
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Pointing You in the Right Direction RSA 21-J:34 Tech.Assistance RSA 21-J:35 Tax rates RSA 32 Budget law RSA 40:13, if SB2 RSA 198:20-b Phone: 271-3397
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Technical Assistance Available Suggested Warrant Articles School Meeting Timeline SB2 Official Ballot Vote Web site: www.nh.gov.revenue DRA Auditor at 271-3397
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Today’s Topics What’s New? Tax Rate Process General Rules Budget Committees How to Stay Out of Trouble SB2
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What’s New? Education Funding Plan Unanticipated Revenue < $5,000 “No Means No” (2 nd year) SB2 Default Budget Form (2 nd year)
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Overview of the Process Grant calculated by DOE State Education Tax Calculated by DRA Your Budget Preparation Hold Hearing(s) Post Warrant & Budget Town/School Meeting Vote on Budget Minutes & Forms to DRA to Review (April) DRA Review More Forms after September 1 Tax Rate = $
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General Rules Follow RSA 32 Requirements Postings, hearings Sum Certain Gross Appropriate Even Food Service All Appropriations on Posted Budget Don’t Do a “SWEEP” Article 10% Rule (if budget committee)
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Budget Committee Adopt Under RSA 32:15 Review Expenditures Prepare Budget to Present to Voters 10% Rule –Appropriations not greater than 110% of budget committee amount Prepare SB2 Default Budget if Delegated Under RSA 40:14-b
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SB2 Form of Government Ballot Vote with 2 Sessions March, April, or May 3/5 Vote on Bonds/Notes Default Budget if Op. Budget Fails Default Budget Form
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How to Stay Out of Trouble Flying in formation?
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Avoiding Crash Course?
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Technical Assistance to Help Page 2 Reasons for Disallowance Pages 3-6 Trusts and Capital Reserve Funds Page 6 Long-Term Borrowing Page 10 Leases Page 11 Supplemental/Deficit Page 12 “Up To” Wording Page 13 Collective Bargaining
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Black & White Presentation on Gray Areas
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