2. Do This, Don’t Do That ! Barbara J. Robinson Director of Municipal Services NH Department of Revenue Administration Sept. 26, 2008, 10:25 am – 10:50 pm

3. Do This..Don’t Do That …the Update… Where does DRA get authority to set tax rates & demand all those do s and don’t s ? RSA 21-J:34 & 21-J:35

4. TAX RATE ISSUES DRA is moving in December “Excess” State Education Tax MS/DOE25 Financial Report Review Fund Balance Amounts Encumbrances CRF/ETF

5. Problems this Year! DON’T Do This!! Change of Purpose Improper Use of CRF Agents of CRF Not Warned Made “Non-Lapsing” From Floor Not Warned Did Not Gross Appropriate No Recommendations (or unauthorized recommendation) No “Sum Certain”

6. Don’t Do This ! Don’t add recommendations or tallies to non-special articles w/out approval by voters. RSA 32:5-V-a

7. Do This: Important Things to Remember Deficit – RSA 189:28-a, II Additional appropriation for current year Raise $ for deficit; or Just disclose that you have or will have deficit Supplemental Appropriation Show revenue on MS24

8. DO’s & DON’Ts DO’s Follow RSA 32 Gross appropriate Use correct form Approp. CRF/ETF in Special article Submit documents to DRA timely DON’Ts Don’t use SWEEP article Don’t include CRF in op.budget Spend excess revenue w/out appropriation.

9. Don’t Do This…. Don’t give up Those kids are counting on you.