HB 243 (2021)
States, "All municipal, district, and school administrative unit budgets shall use a full line item detail in industry-standard electronic spreadsheet format, which shall include all the budget lines used to comprise the complete budget." The Senate amended the bill. According to Sen. Gray, "This bill as amended will require municipal, district, and administrative units to make available to the voters the same level of data that they use to develop their budget. In addition to the Uniform Chart of Accounts developed by DRA this bill defines the term sub-accounts. Sub-accounts allow the tracking of different activities (income and expense categories) which are funded by the same account. The bill also requires these details be available for public inspection at the public hearing and town and district meetings. Additionally, this legislation requires that information provided to the Budget Committee should be in a format that is acceptable to Budget Committee or provide a staff person at the committee meeting who can provide the required information."