[Paragraph I effective until September 8, 2026; see also paragraph I set out above and below.]
I. Before any meeting at which any school district adopts a school budget, a mandatory report to voters must be posted in at least 3 appropriate places, 2 of which must be places of business or other public locations, and one of which shall be the local newspaper or, if a local newspaper is not available, the district's website. The report must be posted at least 7 days, excluding Sundays and legal holidays, prior to the meeting.
[Paragraph I effective September 8, 2026; see also paragraph I set out above.]
I. Before any meeting at which any school district adopts a school budget, a mandatory report to voters shall be posted in at least 3 appropriate places, 2 of which shall be places of business or other public locations, and one of which may be the local newspaper. The report shall be posted to the school district website, if one exists. The report shall be posted at least 7 days, excluding Sundays and legal holidays, prior to the scheduled date of the first budget hearing held pursuant to RSA 32:5, I.
[Paragraph II effective until September 8, 2026; see also paragraph II set out below.]
II. The report shall display the name of the school district, be prominently titled "Mandatory Report to Voters on School Expenses," and shall contain 3 line graphs and one table. When posted in public locations, the report shall be displayed on 2 pages which are each 18 inches wide and 24 inches tall.
[Paragraph II effective September 8, 2026; see also paragraph II set out above.]
II. The report shall display the name of the school district, be prominently titled "Mandatory Report to Voters on School Expenses," and shall contain one graph with 4 financial indicators, and one table. When posted in public locations, the report shall be displayed on 2 pages which are each at least 8.5 inches wide and 11 inches tall. The graphs and table shall fill each page, leaving margins no greater than one inch.
[Paragraph III effective until September 8, 2026; see also paragraph III set out below.]
III. The first line graph shall be titled "Average Cost Per Pupil" and shall display the district's annual cost-per-pupil over the previous 10 years. The second line graph shall be titled "Average Teacher Salary" and shall display the district's yearly average teacher salary over the previous 10 years. A good faith effort shall be made to adjust each annual statistic for inflation using the U.S. Bureau of Labor Statistics Inflation Calculator or an equivalent resource. Each yearly statistic shall be clearly labeled. In each graph, the upper and lower boundaries of the y-axis must be capped at the nearest thousand dollars.
[Paragraph III effective September 8, 2026; see also paragraph III set out above.]
III. The first line indicator shall be titled "Average Cost Per Pupil" and shall display the district's annual cost-per-pupil over the previous 10 years. The second line indicator shall be titled "Average Teacher Salary" and shall display the district's yearly average teacher salary over the previous 10 years. Each yearly statistic shall be clearly labeled. In each line graph, the upper and lower boundaries of the dual y-axis shall be capped at the nearest thousand dollars.
[Paragraph IV effective until September 8, 2026; see also paragraph IV set out below.]
IV. The third line graph shall be titled "Administrator Salaries" and shall display annual totals of all salaries paid to administrators employed or contracted by the district and corresponding school administrative unit over the previous 10 years. Administrators serving multiple districts may have annotation showing how their salary is apportioned among the multiple districts. A good faith effort shall be made to adjust each annual statistic for inflation using the U.S. Bureau of Labor Statistics Inflation Calculator or an equivalent resource. Each yearly total shall be clearly labeled. The upper and lower boundaries of the y-axis must be capped at the nearest hundred thousand dollars.
[Paragraph IV effective September 8, 2026; see also paragraph IV set out above.]
IV. The third line indicator graph shall be titled "Average Administrator Salaries" and shall display the district's yearly average administrator salary over the previous 10 years. The fourth line indicator graph shall be titled "Total Administrator Salaries" and shall display annual totals of all earned wages paid to employees or contractors of the school administrative unit plus the earned wages of all district administrators that are not included in the school administrative unit over the previous 10 years. Administrators serving multiple districts may have annotation showing how their salary is apportioned among the multiple districts. Each yearly total shall be clearly labeled. The upper and lower boundaries of the dual y-axis shall be capped at the nearest ten thousand dollars.
[Paragraph IV-a effective September 8, 2026.]
IV-a. If the district has fewer than 10 years of historical data, all available years shall be used for the required graphs in paragraphs III and IV.
[Paragraph V effective until September 8, 2026; see also paragraph V set out below.]
V. The table shall be titled "Top Administrator Salaries" and shall list the titles and current salaries of the 4 highest-paid administrators employed or contracted by the district or corresponding school administrative unit. If less than 4 administrators are so employed, all administrators shall be so listed.
[Paragraph V effective September 8, 2026; see also paragraph V set out above.]
V. The table shall be titled "Top Administrator Salaries" and shall list the titles and current salaries of the 10 highest-paid administrators employed or contracted by the district or corresponding school administrative unit and any employee paid over $100,000 in earned wages. If less than 10 administrators are so employed, all administrators shall be so listed.
[Paragraph V-a effective September 8, 2026.]
V-a. In this section, "administrator" means a person who provides building-, district-, or SAU-level administrative services at the pre-K, elementary, or secondary level including a superintendent, assistant superintendent, principal, assistant principal, special education administrator, curriculum administrator, career and technical education principal, and district administrator, as outlined in administrative rule Ed 506.
VI. Other than the name and logo of the district and corresponding school administrative unit, the mandatory report to voters shall not contain additional commentary or other text not described in this subdivision. Additional information may be posted on separate pages together with or alongside the mandatory report to voters.
Source. 2024, 332:3, eff. July 1, 2025. 2026, 153:2, eff. Aug. 18, 2026; 312:3, eff. Sept. 8, 2026.