CPA · Municipal Government Act
Part 6 — .1
215.3 Auditing municipality's disclosure
(a) that a municipality conduct an internal audit to determine
whether the municipality is complying with section 215.2,
and
(b) that the results of the internal audit, including any further or
corrected information relating to information published
under section 215.2(1), be made public in the form and
manner determined by the Minister.
(2) The Minister may appoint an auditor to audit the records of a
municipality to determine whether the municipality is complying
with section 215.2.
(3) A municipality
(a) shall cooperate fully with an audit, and
RSA 2000
Section 215.4 MUNICIPAL GOVERNMENT ACT Chapter M-26
154
(b) is authorized to disclose the employees' personal
information required by the auditor for the purposes of the
audit.
(4) An auditor shall submit the results of the audit to the Minister
within the time specified by the Minister.
(5) The results of an audit under subsection (2), including any
further or corrected information relating to information published
under section 215.2(1), may be made public in the form and
manner determined by the Minister.
(6) The municipality is liable to the Minister for the costs the
Minister incurs for an audit and for the costs, if any, the Minister
incurs for publishing the results of the audit.
2026 c10 s4(11)