32:1 Statement of Purpose
32:2 Application
32:3 Definitions
32:4 Estimate of Expenditures and Revenues
32:5 Budget Preparation
32:5-a Presentation of Negotiated Cost Items at the Annual Meeting
32:5-b Local Tax Cap
32:5-c Adoption of Local Tax Cap
32:6 Appropriations Only at Annual or Special Meeting
32:7 Lapse of Appropriations
32:7-a Appropriations for Capital Projects
32:8 Limitation on Expenditures
32:9 Exception
32:10 Transfer of Appropriations
32:11 Emergency Expenditures and Overexpenditures
32:11-a Actual Expenditures for Special Education Programs and Services
32:12 Penalty
32:13 Contracts; Expenditures Prior to Meeting
32:14 Adoption
32:15 Budget Committee Membership
32:16 Duties and Authority of the Budget Committee
32:17 Duties of Governing Body and Other Officials
32:18 Limitation of Appropriations
32:18-a Legislative Body Override of Limitation of Appropriations
32:19 Collective Bargaining Agreements
32:19-a Presentation of Negotiated Cost Items at the Annual Meeting
32:20 At Special Meetings
32:21 Exceptions
32:22 Review of Expenditures
32:23 Initiation of Removal Proceedings
32:24 Other Committees
32:25 Biennial Budget; Authorization
32:26 Procedure for Adoption

Terms Used In New Hampshire Revised Statutes > Chapter 32 - Municipal Budget Law

  • 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.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
  • 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
  • Quorum: The number of legislators that must be present to do business.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.