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Terms Used In New Hampshire Revised Statutes 31:123

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Each municipality shall adopt a budget for capital expenditures or services to be performed in a central business service district as part of its budget process. At the end of the fiscal year, a full accounting of expenditures shall be made. Balances or deficits of the central business service district account shall be reflected in the subsequent year’s account budget to offset appropriation requirements.