A Message from NHMA

certified public accountants

A Message from the NHMA

experience counts

We know New Hampshire governments. Your needs come first at Vachon Clukay & Company, PC, so we’ve structured ourselves to fulfill all of your service needs. We provide the following services:

Auditing Accounting Support and Training Advising Personalized “Team” Service Expertise in How Your Organization Operates Computerized Forms Operational Management Studies

We want to be part of your team. We want to be part of your team. For personal attention contact: For personal attention contact: Robert L. Vachon, CPA Jarad Vartanian, CPA

608 Chestnut St. • Manchester, NH 03104 Phone: (603) 622-7070 Fax: (603) 622-1452 www.vachonclukay.com

Summer days may linger into September, but here at NHMA, we are ready to get back to business! The fall is our busiest time for member workshops and training programs, as staff have been planning and preparing over the summer to get them all ready. Speaking of staff, we are excited to introduce Katherine Heck as our new Government Finance Advisor! Katherine lives in Greenfield where she has served as the Town Treasurer for the past 15 years and is elected to the local School Board. Katherine received her bachelor’s degree from Mount Holyoke College and certificates in Municipal Finance from the University of Chicago and in Public Financial Management from the International Monetary Fund. In addition to her public sector position, Katherine also owned her own firm which provided financial consulting and project-based financial services to New England cities, towns, schools districts and U.S. based non-profit organizations. Welcome aboard, Katherine!

September brings the Budget & Finance Workshop, one of our most attended workshops, which always provides up-to-date and valuable information about budget and municipal finances. This year’s program will include an update of the American Rescue Plan Act (ARPA) and how to get the most out of ARPA for your community and the latest info on the new state budget and the status of state aid, so join us virtually on Tuesday, September 14th. Don’t delay, register today! The fall also brings the Municipal Land Use Law Virtual Conference – a sure sign that summer is over. This full day workshop is Saturday, September 18th and will introduce you to the “new” Office of Strategic Initiatives as well as introduction to the New Hampshire Housing Appeals Board. The workshop will also explore New Hampshire’s workforce housing law, meeting mechanics of land use boards, as well as “dig” into RSA 155-E dealing with excavations. The ever popular It’s a Hard Road to Travel virtual workshop features everything you want and need to know about roads. This half-day workshop will be held virtually on Wednesday, September 22nd and attendees will receive a complimentary electronic copy of the NHMA’s publication, A Hard Road to Travel: New Hampshire Law of Local Highways, Streets, and Trails. Save the dates of Wednesday through Friday, November 17-19 for the 80th Annual Conference and Exhibition at the DoubleTree by Hilton Downtown Manchester. NHMA plans this annual event months in advance, so with uncertainty about the state of the COVID-19 environment in the fall, we are bringing the conference to our members in a 603-856-8005 new hybrid format—both for safety and convenience. With this hybrid format, the first Email: info@roberts-greene.com day will be held live and in-person at the DoubleTree by Hilton Downtown Manchester with video streaming of popular program sessions to members who chose to attend virtually. Thursday will be a full day of virtual/remote streaming of educational sessions and Friday will be a half-day of remote streaming of educational sessions as needed. Whether live and in person or virtually, we hope you join us this year! You can learn more and register for any, or all, of these events through the Calendar of Events on NHMA’s website: www.nhmuncipal.org. These workshops all feature NHMA staff and other knowledgeable professionals from around the state who deliver quality presentations and information to keep you informed and up-do-date. We hope you will join us for one or more of these September workshops and for our Annual Conference in November.

Roberts & Greene, PLLC Comprehensive Governmental Auditing and Accounting Services Accuracy Communication Timeliness 47 Hall Street Concord, New Hampshire Contact us for: Roberts & Greene, PLLC Audits of Financial Statements Financial Statement Preparation Comprehensive Governmental Auditing Accounting Assistance and Accounting Services Staff Training Management Advisory Services Accuracy Communication Timeliness 47 Hall Street Concord, New Hampshire Email: info@roberts-greene.com 603-856-8005

Roberts & Greene, PLLC Comprehensive Governmental Auditing and Accounting Services Contact us for: Audits of Financial StatementsAccuracy Financial Statement PreparationCommunication Accounting AssistanceTimeliness Staff Training Management Advisory Services47 Hall Street Concord, New Hampshire Email: info@roberts-greene.com 603-856-8005

Contact us for: Audits of Financial Statements Financial Statement Preparation Accounting AssistanceRoberts & Greene, PLLCRoberts & Greene, PLLC Staff TrainingComprehensive Governmental AuditingComprehensive Governmental Auditing and Accounting Services Management Advisory Servicesand Accounting Services Contact us for: Audits of Financial Statements Financial Statement Preparation Accounting Assistance Accuracy Staff Training Management Advisory Services Communication Timeliness Concord, New Hampshire Email: info@roberts-greene.com 603-856-8005 47 Hall Street Concord, New Hampshire Email: info@roberts-greene.com 603-856-8005

Roberts & Greene, PLLC Comprehensive Governmental Auditing and Accounting Services Contact us for: Audits of Financial Statements Contact us for: Financial Statement Preparation Audits of Financial Statements Accounting Assistance Financial Statement Preparation Staff Training Accounting Assistance Management Advisory Services Staff Training Management Advisory Services Concord, New Hampshire Email: info@roberts-greene.com 603-856-8005

2021 Budget & Finance 2021 Budget & Finance 2021 Budget & Finance Virtual Workshop Virtual Workshop Virtual Workshop 9:00 am—4:05 pm9:00 am—4:05 pm9:00 am—4:05 pm Tuesday, September 14, 2021 Tuesday, September 14, 2021 Tuesday, September 14, 2021

$70

Program Agenda Program Agenda Program Agenda

Fundamentals of the Municipal Budget Process Fundamentals of the Municipal Budget Process Fundamentals of the Municipal Budget Process

Using NHMA’s Basic Law of Budgeting as a guide, this full-morning session will address all aspects of the municipal budget process focusing on appropriations, gross-basis budgeting, separate vs. special warrant articles, multi-year contracts, transfers, lapses, spending limitations, NoMeans-No, duties of official budget committees, disallowed appropriations, special budget requirements under the SB 2 process (official ballot voting) including recent law changes, and other topics. This session is a must for members of governing bodies, budget committees, and other local officials involved in the budget process. Using NHMA’s Basic Law of Budgeting as a guide, this full-morning session will address all aspects of the municipal budget process focusing on appropriations, gross-basis budgeting, separate vs. special warrant articles, multi-year contracts, transfers, lapses, spending limitations, NoMeans-No, duties of official budget committees, disallowed appropriations, special budget requirements under the SB 2 process (official ballot voting) including recent law changes, and other topics. This session is a must for members of governing bodies, budget committees, and other local officials involved in the budget process. Using NHMA’s Basic Law of Budgeting as a guide, this full-morning session will address all aspects of the municipal budget process focusing on appropriations, gross-basis budgeting, separate vs. special warrant articles, multi-year contracts, transfers, lapses, spending limitations, NoMeans-No, duties of official budget committees, disallowed appropriations, special budget requirements under the SB 2 process (official ballot voting) including recent law changes, and other topics. This session is a must for members of governing bodies, budget committees, and other local officials involved in the budget process. Presented By: Stephen Buckley, NHMA Legal Services Counsel and Natch Greyes, NHMA Municipal Services Counsel Presented By: Stephen Buckley, NHMA Legal Services Counsel and Natch Greyes, NHMA Municipal Services Counsel Presented By: Stephen Buckley, NHMA Legal Services Counsel and Natch Greyes, NHMA Municipal Services Counsel How to Use Capital Reserves, Trust Funds and Other Non How to Use Capital Reserves, Trust Funds and Other Non How to Use Capital Reserves, Trust Funds and Other Non-Lapsing Appropriations -Lapsing Appropriations -Lapsing Appropriations

How to successfully use capital reserves, trust funds and non-lapsing appropriations to municipal advantage. This workshop will cover how to properly use capital reserves, non-capital reserves, expendable trusts, revolving funds, special revenue fund, gifts and trusts and unanticipated revenue (RSA 31:95-b). How to successfully use capital reserves, trust funds and non-lapsing appropriations to municipal advantage. This workshop will cover how to properly use capital reserves, non-capital reserves, expendable trusts, revolving funds, special revenue fund, gifts and trusts and unanticipated revenue (RSA 31:95-b). How to successfully use capital reserves, trust funds and non-lapsing appropriations to municipal advantage. This workshop will cover how to properly use capital reserves, non-capital reserves, expendable trusts, revolving funds, special revenue fund, gifts and trusts and unanticipated revenue (RSA 31:95-b). Presented By: Bruce K. Kneuer, NH Department of Revenue Administration and Gordon B. Graham, Esquire; Soule, Leslie, Kidder, Sayward & Loughman Presented By: Bruce K. Kneuer, NH Department of Revenue Administration and Gordon B. Graham, Esquire; Soule, Leslie, Kidder, Sayward & Loughman Presented By: Bruce K. Kneuer, NH Department of Revenue Administration and Gordon B. Graham, Esquire; Soule, Leslie, Kidder, Sayward & Loughman Using ARPA to Benefit Your Community Using ARPA to Benefit Your Community Using ARPA to Benefit Your Community

An overview of American Rescue Plan Act (ARPA) and any residual CARES Act matters. How to get the most out of ARPA for your community. An overview of American Rescue Plan Act (ARPA) and any residual CARES Act matters. How to get the most out of ARPA for your community. An overview of American Rescue Plan Act (ARPA) and any residual CARES Act matters. How to get the most out of ARPA for your community. Presented by: Margaret Byrnes, NHMA Executive Director and a collaborator to be named later Presented by: Margaret Byrnes, NHMA Executive Director and a collaborator to be named later Presented by: Margaret Byrnes, NHMA Executive Director and a collaborator to be named later

Property Taxes and State Aid to Municipalities Property Taxes and State Aid to Municipalities Property Taxes and State Aid to Municipalities

The final session of the day will explain the property tax rate setting process, including how to estimate budgetary impacts on the property tax rate for your municipality. Municipal funding included in the biennial state budget will be reviewed along with the history and trends of state aid to municipalities. The final session of the day will explain the property tax rate setting process, including how to estimate budgetary impacts on the property tax rate for your municipality. Municipal funding included in the biennial state budget will be reviewed along with the history and trends of state aid to municipalities. The final session of the day will explain the property tax rate setting process, including how to estimate budgetary impacts on the property tax rate for your municipality. Municipal funding included in the biennial state budget will be reviewed along with the history and trends of state aid to municipalities. Presented By: Katherine Heck, NHMA Government Finance Advisor and Margaret Byrnes, NHMA Executive Director Presented By: Katherine Heck, NHMA Government Finance Advisor and Margaret Byrnes, NHMA Executive Director Presented By: Katherine Heck, NHMA Government Finance Advisor and Margaret Byrnes, NHMA Executive Director

Please visit Please visit Please visit www.nhmunicipal.org www.nhmunicipal.org www.nhmunicipal.org for registration details. for registration details. for registration details.