24:13-c Hillsborough County and Rockingham County.
Notwithstanding any other law to the contrary the following procedures shall apply in Hillsborough county and Rockingham county:
I. The county commissioners shall deliver or mail to each member of the county convention, the chairperson of the board of selectmen in each town, and the mayor of each city within the county, and to the secretary of state prior to the fifteenth day of August a statement of the condition of the county treasury depicting expenditures and income on the preceding June 30.
II. Not later than March 31 of each year, each department head shall mail or deliver to the county commissioners their itemized recommendations of the sums necessary to operate their department for the next year.
III. The county commissioners shall mail or deliver to the executive committee of the county convention, each other member of the county convention, the chairperson of the board of selectmen in each town, and the mayor of each city within the county, and the secretary of state, prior to May 10 annually, their itemized recommendations of the sums necessary to be raised by the county for the next year. They shall state in detail the objects for which the money is required and the sources of revenue to fund such recommendations. They shall also provide a statement of actual income and expenditures for at least 9 months of the preceding fiscal year. The county commissioners shall conduct a public hearing on such itemized recommendations after they have been mailed or delivered, and prior to the May 10 submission date.
IV. The county convention shall not vote appropriations for the ensuing budget period until 28 days have elapsed from the mailing of the recommendations specified in paragraph III. All moneys to be appropriated by the county shall be stipulated in the budget on a "gross" basis, showing revenues from all sources, including gifts, grants, bequests and bond issues, as off-setting revenues to appropriations affected. The executive committee shall conduct at least one public hearing on the budget in the form in which it is to be submitted to the county convention, and shall mail a written notice of the public hearing at least 7 days prior to the hearing to each member of the county convention.
V. The appropriations voted pursuant to RSA 24:13 shall be itemized in detail and a record thereof shall be kept by the clerk of the county convention and the county treasurer. The executive committee of the county convention is authorized to review the expenditures of the county after adoption of the county budget. Such review may occur as often as voted by the executive committee, but not less than quarterly. The executive committee or the county convention may require the county commissioners to report once each quarter to the county convention or to the executive committee the expenditures of the county as compared to the budget as voted.
VI. Any request to transfer funds must be made in writing by a department head to the county commissioners who may approve such requests for transfers up to such amount as the executive committee may from time to time approve by majority vote. If the amount of the department's request exceeds such amount, and the county commissioners approve the request, the commissioners shall report in writing their recommendation to the executive committee. The executive committee by majority vote may approve such transfer of funds in whole or in part.
VII. The county convention shall adopt its annual budget not later than September 1. Notice of the meeting to adopt the annual budget shall be mailed to each member of the county delegation at least 14 days prior to the date on which the meeting is to be held. At least 7 days prior to any vote to adopt the annual budget, the county commissioners shall make available at the county courthouse and at other locations, if deemed appropriate by the executive committee, a sufficient number of copies of the proposed annual budget to permit each member of the county convention to receive a copy of said budget. If the county convention fails to adopt its annual budget by June 30, then the convention is authorized to enact a continuing operating resolution which authorizes the county officials to make expenditures at the same level as the previous year's authorized operating budget, exclusive of capital items. If the county convention does not adopt its annual budget by September 1 the budget as proposed by the county commissioners shall take effect.
VIII. Upon written recommendation of the county commissioners and upon mailing or delivering such recommendations to the persons specified in paragraph III, the county delegation may vote a supplemental appropriation after the adoption of the annual county budget. The funding for such supplemental appropriation shall be made, after a public hearing, held for the purpose, by the executive committee and with the approval of the county convention, by the following methods, singularly or in combination as determined by the county convention:
(a) From available current surplus;
(b) By raising the amount from county taxes to be imposed in the next fiscal year;
(c) From such other funds that are made available to the county.
IX. The final form of the annual county budget and the final form of all supplemental county appropriations shall be filed with the secretary of state, the county treasurer, the chairperson of the board of selectmen in each town or the mayor of each city within the county, and the commissioner of revenue administration not later than 30 days after the adoption of the annual budget or supplemental appropriation and shall be signed by the chairperson and clerk of the county convention.
X. Upon receipt of the annual county budget the department of revenue administration shall examine such budget and delete any appropriation not made in accordance with law. The department shall determine the total amount of funds necessary to be raised by the county tax which shall be apportioned pursuant to RSA 76:1. The amount of money each municipality is required to contribute to the county shall be forwarded to the county treasurer who shall issue a warrant pursuant to RSA 29:11.
Source. 1978, 35:1. 1985, 59:1-3. 1995, 134:5-7, eff. May 24, 1995. 2014, 51:1, eff. July 26, 2014. 2017, 191:2, eff. Jan. 1, 2018.