I. (a) Each licensed administrator shall file an annual report for the preceding calendar year with the commissioner on or before June 1 of each year, or within such extension of time as the commissioner for good cause may grant. The annual report shall include an audited financial statement performed by an independent certified public accountant. An audited financial/annual report prepared on a consolidated basis shall include a columnar consolidating or combining worksheet that shall be filed with the report and include the following:
(1) Amounts shown on the consolidated audited financial report shall be shown on the worksheet;

Terms Used In New Hampshire Revised Statutes 402-H:12

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13

(2) Amounts for each entity shall be stated separately; and
(3) Explanations of consolidating and eliminating entries shall be included.
(b) The report shall be in the form and contain such matters as the commissioner prescribes and shall be verified by at least 2 officers of the administrator.
II. The annual report shall include the complete names and addresses of all insurers with which the administrator had agreements during the preceding fiscal year.
III. At the time of filing its annual report, the administrator shall pay a filing fee pursuant to N.H. Rev. Stat. § 400-A:29, III.