RSA 281-A:5-b Private Employers; Annual Financial and Actuarial Reports.

I. Every private employer as defined in RSA 281-A:2, VIII, or group or association of homogeneous employers self-insuring for workers' compensation coverage under RSA 281-A:5 and 281-A:5-a, shall annually, within 6 months of the end of the fiscal year or within such extension of time as the commissioner for good cause may grant, file a report with the commissioner, verified by the oath of a member of the board of trustees or by an administrative executive appointed by the board, showing its condition on the last day of the preceding fiscal year. The report shall contain a financial statement of the self-insured program, including its balance sheet and a statement of operations for the preceding year audited by an independent certified public accountant.
II. Every private emplo