NHMA presenter Tammy briefs Wolfeboro Budget Committee on municipal budget law and roles

Tammy, a presenter with the New Hampshire Municipal Association (NHMA), told the Wolfeboro Budget Committee that the process the committee follows is grounded in state law and oversight. "So RSA chapter 32 is the Municipal Budget Act," she said, and she walked members through related chapters (33, 35, 31 and RSA 21-J), explaining that the Department of Revenue Administration (DRA) oversees the municipal budget process and can disallow improperly formed warrant articles.

The presentation emphasized who does what: voters at deliberative sessions act as the legislative body in an SB2 town; the board of selectmen is the governing body and the town's spending authority; and the budget committee reviews proposals and issues recommendations. Tammy said the committee must prepare recommendations on all monetary warrant articles and continue oversight after the annual vote. She cautioned that petitioned warrant articles (filed by voters) proceed to deliberative session regardless of committee recommendation.