New Hampshire Code of Administrative Rules
Ins - Commissioner, Insurance Department
Chapter Ins 1700 - MEDICAL MALPRACTICE LIABILITY INSURANCE
Part Ins 1703 - PLAN OF OPERATION NEW HAMPSHIRE MEDICAL MALPRACTICE JOINT UNDERWRITING ASSOCIATION
Section Ins 1703.12 - Records and Reports

(a) The association shall be subject to examination by the Commissioner in accordance with RSA 400-A:37.

(b) The books of account, records, reports, and other documents of the association shall be open to inspection by all other persons, including members, only at such times and under such conditions as the commissioner shall determine.

(c) The association shall make detailed reports of liability assumed or cancelled, prepare annual budgets of the association and provide an accounting to each member at least every 12 months.

(d) The board shall cause the books of account of the association to be audited at least every 12 months by a firm of independent public accountants designated by the board.

(e) The board shall cause the books of account of servicing carriers to be audited at any time by a firm of independent auditors designated by the board.

(f) The board shall examine the records of any member which relate to the subject matter of the plan of operation and shall establish the policies, records, books of account, documents and related material it deems necessary to carry out its functions.

(g) The board shall periodically require the servicing carrier to report to the board in writing, with a copy to the commissioner, said reports shall be submitted quarterly.

(h) The association shall not be subject to the premium tax provisions of RSA 400-A:31 and/or RSA 400-A:32.