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A preliminary state report says New Hampshire’s Local Government Center may have violated the law by reorganizing improperly and by failing to return surplus money from its insurance programs to communities.

Center Executive Director Maura Carroll says the organization began to look at its structure before the Bureau of Securities Regulation started its investigation.

The center is a nonprofit agency that represents local governments and manages the statewide public employees’ health insurance pool. Some have claimed the center has amassed millions in surplus funds that must be returned to the communities. Carroll says some surplus has been returned by using the money to stabilize rates.

The report did not draw any conclusions; a full report is due in January.