New Hampshire Revised Statutes 32:10 – Transfer of Appropriations
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I. If changes arise during the year following the annual meeting that make it necessary to expend more than the amount appropriated for a specific purpose, the governing body may transfer to that appropriation an unexpended balance remaining in some other appropriation, provided, however, that:
(a) The total amount spent shall not exceed the total amount appropriated at the town or district meeting.
(b) Records shall be kept by the governing body, such that the budget committee, if any, or any citizen requesting such records pursuant to N.H. Rev. Stat. § 91-A:4, may ascertain the purposes of appropriations to which, and from which, amounts have been transferred; provided, however, that neither the budget committee nor other citizens shall have any authority to dispute or challenge the discretion of the governing body in making such transfers.
(c) A statement comparing all legislative body appropriations against all expenditures shall be deemed adequate for purposes of the records required by subparagraph (b), so long as every expenditure has been properly authorized and properly classified and entered and any expenditures exceeding the original legislative appropriations are offset by unexpended balances remaining in other appropriations, in which case the governing body shall not be required to designate the specific source of each transfer.
(d) Any amount appropriated at the meeting under a special warrant article, or to a capital reserve fund pursuant to N.H. Rev. Stat. § 35:5, may be used only for the purpose specified in that article and shall not be transferred.
(e) The town or district meeting may vote separately on individual purposes of appropriation contained within any warrant article or budget, but such a separate vote shall not affect the governing body’s legal authority to transfer appropriations, provided, however, that if the meeting deletes a purpose, or reduces the amount appropriated for that purpose to zero or does not approve an appropriation contained in a separate article, that purpose or article shall be deemed one for which no appropriation is made, and no amount shall be transferred to or expended for such purpose.
II. As used in N.H. Rev. Stat. § 32:10, I(a)-(d), concerning transfers of appropriations and records thereof, “purpose” refers, in addition to its meaning in N.H. Rev. Stat. § 32:3, V, to individual line items in whatever detailed budget or chart of accounts is regularly used by the municipality. The general wording of a vote adopting a budget or portion of a budget shall not be considered a “purpose” to which an amount may be transferred. The definition of “purpose” as used in N.H. Rev. Stat. § 32:10, I(e) shall be the definition of “purpose” under N.H. Rev. Stat. § 32:3, V.
(a) The total amount spent shall not exceed the total amount appropriated at the town or district meeting.
Terms Used In New Hampshire Revised Statutes 32:10
- 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
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
- legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47
(b) Records shall be kept by the governing body, such that the budget committee, if any, or any citizen requesting such records pursuant to N.H. Rev. Stat. § 91-A:4, may ascertain the purposes of appropriations to which, and from which, amounts have been transferred; provided, however, that neither the budget committee nor other citizens shall have any authority to dispute or challenge the discretion of the governing body in making such transfers.
(c) A statement comparing all legislative body appropriations against all expenditures shall be deemed adequate for purposes of the records required by subparagraph (b), so long as every expenditure has been properly authorized and properly classified and entered and any expenditures exceeding the original legislative appropriations are offset by unexpended balances remaining in other appropriations, in which case the governing body shall not be required to designate the specific source of each transfer.
(d) Any amount appropriated at the meeting under a special warrant article, or to a capital reserve fund pursuant to N.H. Rev. Stat. § 35:5, may be used only for the purpose specified in that article and shall not be transferred.
(e) The town or district meeting may vote separately on individual purposes of appropriation contained within any warrant article or budget, but such a separate vote shall not affect the governing body’s legal authority to transfer appropriations, provided, however, that if the meeting deletes a purpose, or reduces the amount appropriated for that purpose to zero or does not approve an appropriation contained in a separate article, that purpose or article shall be deemed one for which no appropriation is made, and no amount shall be transferred to or expended for such purpose.
II. As used in N.H. Rev. Stat. § 32:10, I(a)-(d), concerning transfers of appropriations and records thereof, “purpose” refers, in addition to its meaning in N.H. Rev. Stat. § 32:3, V, to individual line items in whatever detailed budget or chart of accounts is regularly used by the municipality. The general wording of a vote adopting a budget or portion of a budget shall not be considered a “purpose” to which an amount may be transferred. The definition of “purpose” as used in N.H. Rev. Stat. § 32:10, I(e) shall be the definition of “purpose” under N.H. Rev. Stat. § 32:3, V.