Losing Your Head Over Taxes

The Art of Flying in Formation

Dancing & Gardening Techniques by Barb

Barb’s Tour of Tropical Topics

Warrant Articles & Timelines Barbara J. Robinson Director of Municipal Services NH Department of Revenue September 29, 2005

How to Pass the Budget For The Twin’s New School

Or Perhaps - Animal Obedience Charter School

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:

Technical Assistance Available Suggested Warrant Articles School Meeting Timeline SB2 Official Ballot Vote Web site: DRA Auditor at

Today’s Topics What’s New? Tax Rate Process General Rules Budget Committees How to Stay Out of Trouble SB2

What’s New?  Education Funding Plan  Unanticipated Revenue < $5,000  “No Means No” (2 nd year)  SB2 Default Budget Form (2 nd year)

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 = $

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)

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

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

How to Stay Out of Trouble  Flying in formation?

Avoiding Crash Course?

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

Black & White Presentation on Gray Areas