New Hampshire Revised Statutes 32:3 – Definitions
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In this chapter:
I. “Appropriate” means to set apart from the public revenue of a municipality a certain sum for a specified purpose and to authorize the expenditure of that sum for that purpose.
II. “Appropriation” means an amount of money appropriated for a specified purpose by the legislative body.
III. “Budget” means a statement of recommended appropriations and anticipated revenues, prepared according to rules adopted by the commissioner of revenue administration under RSA 541-A, submitted to the legislative body by the budget committee, or the governing body if there is no budget committee, as an attachment to, and as part of the warrant for, an annual or special meeting.
IV. “District” includes a school district, cooperative school district, village district, district created pursuant to N.H. Rev. Stat. Chapter 53-A or 53-B, or municipal economic development and revitalization district created pursuant to RSA 162-K.
V. “Purpose” means a goal or aim to be accomplished through the expenditure of public funds. In addition, as used in N.H. Rev. Stat. § 32:8 and N.H. Rev. Stat. § 32:10, I(e), concerning the limitation on expenditures, a line on the budget form posted with the warrant, or form submitted to the department of revenue administration, or an appropriation contained in a special warrant article, shall be considered a single “purpose.”
VI. “Special warrant article” means any article in the warrant for an annual or special meeting which proposes an appropriation by the meeting and which:
(a) Is submitted by petition; or
(b) Calls for an appropriation of an amount to be raised by the issuance of bonds or notes pursuant to RSA 33; or
(c) Calls for an appropriation to or from a separate fund created pursuant to statute, including but not limited to a capital reserve fund under RSA 35, or trust fund under N.H. Rev. Stat. § 31:19-a; or
(d) Is designated in the warrant, by the governing body, as a special warrant article, or as a nonlapsing or nontransferable appropriation; or
(e) Calls for an appropriation of an amount for a capital project under N.H. Rev. Stat. § 32:7-a.
VII. “Sub-account” means an optional level of accounting, one or more levels below the account level. Sub-accounts may be used to budget and track expenses when several different activities are funded by the same account. Sub-accounts may be created by the town or district under the authority of the budget committee, or the governing body if there is no budget committee, but must support the numbering classification system established in the uniform chart of accounts as established by the department of revenue administration in accordance with N.H. Rev. Stat. § 21-J:13, IV. Nothing in this chapter shall require the disclosure of any information or data restricted from disclosure by any other statute.
VIII. “Uniform chart of accounts” means a consistent system of accounts used to categorize revenues, expenditures, assets, liabilities, and equity. It identifies the account titles, descriptions, and numbering classification system established by the department of revenue pursuant to N.H. Rev. Stat. § 21-J:13, IV. It provides the framework to budget, record, and report financial data logically and provide a robust basis for reporting on the results.
I. “Appropriate” means to set apart from the public revenue of a municipality a certain sum for a specified purpose and to authorize the expenditure of that sum for that purpose.
Terms Used In New Hampshire Revised Statutes 32:3
- 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
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- 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
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
- Statute: A law passed by a legislature.
II. “Appropriation” means an amount of money appropriated for a specified purpose by the legislative body.
III. “Budget” means a statement of recommended appropriations and anticipated revenues, prepared according to rules adopted by the commissioner of revenue administration under RSA 541-A, submitted to the legislative body by the budget committee, or the governing body if there is no budget committee, as an attachment to, and as part of the warrant for, an annual or special meeting.
IV. “District” includes a school district, cooperative school district, village district, district created pursuant to N.H. Rev. Stat. Chapter 53-A or 53-B, or municipal economic development and revitalization district created pursuant to RSA 162-K.
V. “Purpose” means a goal or aim to be accomplished through the expenditure of public funds. In addition, as used in N.H. Rev. Stat. § 32:8 and N.H. Rev. Stat. § 32:10, I(e), concerning the limitation on expenditures, a line on the budget form posted with the warrant, or form submitted to the department of revenue administration, or an appropriation contained in a special warrant article, shall be considered a single “purpose.”
VI. “Special warrant article” means any article in the warrant for an annual or special meeting which proposes an appropriation by the meeting and which:
(a) Is submitted by petition; or
(b) Calls for an appropriation of an amount to be raised by the issuance of bonds or notes pursuant to RSA 33; or
(c) Calls for an appropriation to or from a separate fund created pursuant to statute, including but not limited to a capital reserve fund under RSA 35, or trust fund under N.H. Rev. Stat. § 31:19-a; or
(d) Is designated in the warrant, by the governing body, as a special warrant article, or as a nonlapsing or nontransferable appropriation; or
(e) Calls for an appropriation of an amount for a capital project under N.H. Rev. Stat. § 32:7-a.
VII. “Sub-account” means an optional level of accounting, one or more levels below the account level. Sub-accounts may be used to budget and track expenses when several different activities are funded by the same account. Sub-accounts may be created by the town or district under the authority of the budget committee, or the governing body if there is no budget committee, but must support the numbering classification system established in the uniform chart of accounts as established by the department of revenue administration in accordance with N.H. Rev. Stat. § 21-J:13, IV. Nothing in this chapter shall require the disclosure of any information or data restricted from disclosure by any other statute.
VIII. “Uniform chart of accounts” means a consistent system of accounts used to categorize revenues, expenditures, assets, liabilities, and equity. It identifies the account titles, descriptions, and numbering classification system established by the department of revenue pursuant to N.H. Rev. Stat. § 21-J:13, IV. It provides the framework to budget, record, and report financial data logically and provide a robust basis for reporting on the results.