2022 Budget & Finance Workshop

The Budget and Finance workshop is targeted to municipal officials and employees involved in the budgeting process, including members of governing bodies and budget committees, town managers, administrators, and finance staff.


9:00 am – Welcome Remarks
Margaret Byrnes, Executive Director, NH Municipal Association

Taking the Mystery Out of Fund Balance

Municipal officials are often asked to explain to constituents the mystery around unreserved fund balance. Questions abound surrounding this complex topic, especially during the development of the budget and the annual meeting process. To assist the electorate in understanding unreserved fund balance, this article will explain the function of fund balance in government while keeping the citizen perspective in mind.

Transformation and Simplification

Transformation is never easy.

But when that path is chosen and leads to delivering on your mission, it embodies a sense of purpose that exhilarates and keeps you moving forward through the thickets and the winding paths.

That’s what 2021 has been for the MHEC.

Informational Webinar on the Bipartisan Infrastructure Investment and Jobs Act

Join us in this informational session hosted by U.S. Senator Jeanne Shaheen and the New Hampshire Municipal Association to learn more about the bipartisan Infrastructure Investment and Jobs Act, historic legislation signed into law last year that invests in our nation’s core infrastructure priorities – including roads and bridges, rail, transit, ports, airports, the electric grid, water systems and broadband.

Non-Entitlement Units (NEUs)/Local Fiscal Recovery Fund Webinar

Attention Non-Entitlement Units of Government (NEUs)!

Learn more about Local Fiscal Recovery Funds, distribution, allowable uses, and federal reporting.

Except for the 5 "metropolitan cities" in New Hampshire (Nashua, Manchester, Dover, Rochester & Portsmouth) all municipalities are NEUs under ARPA/Treasury guidance.

Linked below is the recording for the NEU webinar to be hosted on GOFERR’s webpage.

How We Fund Our Public Services in New Hampshire

The property tax system is the primary method of financing local governments in New Hampshire, while State tax revenues come from a wide variety of sources.  Unfortunately, New Hampshire’s tax system fails to meet at least two critical criteria for evaluating state tax systems – it neither generates revenue in an equitable manner nor does it yield an amount of revenue adequate for maintaining essential public services.

The Academy of Good Governance - Financial Responsibilities

Class 2:  Financial Responsibilities

This session will explain the fundamental concepts of governmental budgeting, finance and taxation.

Legal Q&A: Be Aware of Traps at Town Meeting

You've reviewed the calendar, looked at the warrant, and booked the room. Notices are ready to post, the budget is almost ready, and everyone is gearing up for what promises to be a great annual meeting. We hope that it is! However, even the most experienced local officials miss something now and then. Here are a few traps of which to beware, both golden oldies and new ones.

Private Money for Public Use: The Administration of Trust Funds, Restricted Gifts, and Private Donations

Anyone who has attended a town meeting, deliberative session, or a budget committee hearing knows there is a direct relationship between the goods and services provided in a municipality and the resulting tax rate. Because the choices voters make will have a direct financial impact on the real estate taxes they will pay, New Hampshire citizens often have at least a basic understanding of how the budgeting process works in their town or city.

To Bill or Not to Bill: Who Should Pay for Presidential Visits?

What is the cost of democracy? Last fall, communities across New Hampshire debated whether or not they should bill presidential candidates for the cost of public safety services during visits to their communities. What emerged from these discussions was another question: Did residents understand that under the current system, local governments underwrite the cost of campaign visits by candidates representing the two, major political parties?