Section Rev 1904.01 - Definitions For purposes of this part, the following definitions shall apply:
(a) "Government auditing standards" means the federally required standards set forth by the Comptroller General of the United States in the "Yellow Book" and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Nonprofit Organizations which interpret the Single Audit Act.(b) "Independent public accountant" means a certified public accountant or a public accountant licensed by the state of New Hampshire under RSA 309-B.(c) "Locally elected municipal auditor" means a municipal auditor or board of auditors elected under RSA 41:31-b, RSA 671:5, or RSA 670:2 for town, school district, or village district.(d) "Single Audit Act" means Public Law 98-502 (31 U.S.C. 7501 - 7507) , amended by Public Law 104-156.N.H. Admin. Code § Rev 1904.01
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06; ss by #9826, eff 11-25-10; ss by #10582, eff 5-2-14