JOHNSON, J.
The issue in this case is whether certain monetary provisions of a collective bargaining agreement (CBA) between the Franklin School District (school district) and the Franklin Education Association (association) are "cost items," as defined by RSA 273-A:1, IV (1987), and thereby subject to the requirement of RSA 273-A:3, II(b) (1987) that all "cost items" be submitted for approval to the public employer's legislative body, which in this case is the Franklin...
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