State audit flags SLVD warrant article over added $100 appropriation

The Sawyer Lake Village District received a July 2, 2026 inquiry from the New Hampshire Department of Revenue Administration (DRA) raising concerns about Warrant Article 7, which creates the SLVD Mailbox Special Revenue Fund and also included an appropriation of $100.

In a written review, the DRA said the ballot language combined the statutory wording from RSA 31:95‑c with an added appropriation. The DRA cites RSA 21‑J:35 and RSA 31:95‑d and warned that "If the commissioner finds that appropriations were made in a manner which is inconsistent with statute he shall delete the appropriation or that portion in question." The letter noted the $100 appropriation was absent from the MS‑737 posted budget and the signed MS‑232 appropriations used to set the preliminary tax rate.

Commissioner David Ferber told the board he raised the DRA inquiry at the meeting and that the district is "awaiting guidance from legal counsel on how to resolve the matter of the $100.00 appropriation." The DRA advised consultation with legal counsel and requested any additional context before making a final determination.

Next steps: SLVD officials said they will consult their legal counsel and report back. The DRA review could result in the deletion of the $100 appropriation from the district's recorded appropriations if the commissioner determines it violates statutory requirements.