N.H. Rev. Stat. § 404-G:7
The association shall be subject to examination by the commissioner. The cost of any such examination shall be borne by the association. The board of directors shall submit to the commissioner each year, not later than 180 days after the association's fiscal year, a financial report in a form approved by the commissioner and a report of its activities during the preceding fiscal year. The report shall list the association membership base, provide a count of covered lives by member, identify changes in association membership and covered lives, describe the collection of assessments and user fees, list payment delinquencies, detail progress made in the fulfillment of the plans of operation, and contain such other related information as the commissioner may require. The association's fiscal year shall be the calendar year.
RSA 404-G:7
1998, 340:6. 2001, 295 : 11 , eff. July 1, 2001.