| Fund Organization | Custodian | Authorized By | Appropriated? | Notes |
|
RSA 31:95-c SPECIAL REVENUE (towns only) | ||||
| Public Hearing, Warrant, Ballot Vote, Statutory Wording |
Town Treasurer |
Legislative Body Vote |
Expenditures - Yes Revenues - No |
Cannot appropriate into; Statutory wording to rescind; Lapses to GF |
|
RSA 31:95-h REVOLVING FUNDS (towns only) | ||||
| Warrant Article |
Warrant Article |
Body designated by Legislative Body Vote |
Expenditures - Yes Revenues - No |
RSA specific purposes; Lapses to General Fund |
|
RSA 31:110 FOREST MAINTENANCE | ||||
| Upon Adoption of Town Forest, Warrant Article |
Town Treasurer |
Legislative Body Vote |
Expenditures - Yes Revenues - No |
|
|
RSA 31:19, EXPENDABLE TRUSTS: RSA 35 CAPITAL RESERVE | ||||
| Warrant Article |
Trustees of Trust Fund |
TTF in response to voucher from governing body or appointed agent |
Expenditures - Yes, unless agents named Revenues - Yes |
RSA 35 for schools but if agents named must hold public hearing prior to expenditure |
|
RSA 35-B:2 RECREATION REVOLVING | ||||
| Warrant Article |
Town Treasurer |
Body designated by Legislative Body Vote |
Expenditures - No Revenues - No |
Cannot appropriate into; Lapses to General Fund |
|
RSA 35:7 WATER OR SEWER DEPT CRF | ||||
| Unanimous Vote of Administrative Body |
Trustees of Trust Funds |
Administrative Body |
Expenditures - Yes Revenues - No |
Only from water or sewer rental surplus; no appropriations by town |
|
RSA 36-A:5 CONSERVATION COMMISSION | ||||
| Upon Adoption of Conservation Commission, Warrant Article |
Town Treasurer |
Conservation Commission (public hearing for purchase of property) |
Expenditures - No Revenues - No |
See RSA 79-A:25 for LUCT % into this fund |
|
RSA 38:29 WATER | ||||
| By Law RSA 38:29, I, II |
Town Treasurer |
Water Commissioners or Governing Body |
Expenditures - Yes Revenues - No |
|
|
RSA 53-B:8-a SOLID WASTE MGMNT DIST CRF | ||||
| Upon order of the District Committee |
District Committee |
District Committee |
Expenditures - No Revenues - Yes |
|
|
RSA 79-A:25-a LAND USE CHANGE TAX FUND | ||||
| Public Hearing, Warrant, Ballot Vote, Statutory Wording |
Town Treasurer |
Legislative Body Vote |
Expenditures - No Revenues - No |
Statutory wording to rescind |
|
RSA 149-I:10 SEWER | ||||
| By Law RSA 149-I:10, I |
Town Treasurer |
Sewer Commissioners or Governing Body |
Expenditures - Yes Revenues - No |
|
|
RSA 188-E:7 VOCATIONAL EDUCATION CRF | ||||
| By Law RSA 188-E:7 |
Trustees of Trust Funds |
Receiving District |
Expenditures - Yes Revenues - No |
Tuition differential shall be deposited to be used for vocational centers and equipment |
|
RSA 194:3-c SCHOOL REVOLVING FUND | ||||
| Warrant |
School District Treasurer |
Legislative Body Vote |
Expenditures - Yes Revenues - No |
Non-lapsing if specified by district; Can be supplemented by line item in budget only |
|
RSA 198:20-c, V SCHOOL EXPENDABLE TRUST FUND | ||||
| Warrant |
Town's Trustees of Trust Funds |
Legislative Body Vote |
Expenditures - Yes unless agents named Revenues - No |
If agents named must hold public hearing prior to expenditure |
|
RSA 202-A LIBRARY INCOME-GENERATING EQUIPMENT | ||||
| Public Hearing, Warrant, Ballot Vote, Statutory Wording |
Town Treasurer &/or Library Trustees |
Library Trustees |
Expenditures - No Revenues - No |
|
|
RSA 202-A LIBRARY TRUSTS & FEES | ||||
| Warrant Article to Establish Library |
Town Treasurer &/or Library Trustees |
Library Trustees |
No RSA 202-A:11, III & IV |
|
|
RSA 261:153, V MOTOR VEHICLE RECLAMATION | ||||
| Warrant Article |
Trustees of Trust Funds |
Governing Body RSA 149-M:18 |
Expenditures - Yes Revenues - No |
|
|
RSA 261:153, VI MUNICIPAL TRANSPORTATION & IMPROVEMENT CAPITAL RESERVE | ||||
| Public Hearing, Warrant, Ballot Vote |
Trustees of Trust Funds |
Legislative Body Vote |
Expenditures - Yes Revenues - No |
|
|
RSA 289:4 CEMETERY FUNDS | ||||
| Taxation |
Town Treasurer |
Governing Body in Response to Voucher from Cemetery Trustees |
Expenditures - Yes Revenues - No |
|
|
CHAPTER 289 RSA 289:7-13 & RSA 31:20-21 CEMETERY TRUST FUNDS | ||||
| Donation/Bequest Accepted by Town Meeting or Selectmen as Authorized by Meeting |
Trustees of Trust Funds |
Trustee of Trust Funds in Response to Voucher from Cemetery Trustees |
Expenditures - Yes Revenues - No |
|
|
RSA 318-B:17-b FORFEITURE of DRUG RELATED PROPERTY | ||||
| By Law: 45% of first $500,000 of remaining balance |
Treasurer (Fiscal Officer) |
Police Chief (Fiscal Officer) |
Expenditures - No Revenues - No |
Primarily for expenses incurred in connection with drug-related investigations |
|
RSA 673:16, II FEES COLLECTED*(2) | ||||
| Charged & Collected by Local Land Use Board |
Town Treasurer |
Local Land Use Board or Designated Agent |
Expenditures - No Revenues - No |
|
|
RSA 674:21, V c IMPACT FEES*(1) | ||||
| Charged and Imposed by Planning Board |
Not addressed: Town Treasurer |
Governing Body |
Expenditures - No Revenues - No |
|
|
RSA 674:44-d HERITAGE | ||||
| Upon Adoption of Heritage Commission, Warrant Article |
Town Treasurer |
Majority of Heritage Commissioners |
Expenditures - No Revenues - No |
|
|
RSA 674:44-g AGRICULTURAL | ||||
| Upon Adoption of Agricultural Commission, Warrant Article |
Town Treasurer |
Majority of Agricultural Commissioners |
Expenditures - No Revenues - No |
|
|
RSA 674:44-j HOUSING COMMISSION | ||||
| Upon Adoption of Housing Commission, Warrant Article |
Town Treasurer |
Majority of Housing Commissioners |
Expenditures - No Revenues - No |
|
(*1) Impact fees mean a fee or assessment imposed upon developments, building construction or other land use change in order to help or improve capital facilities owned or operated by the municipality. Municipality must have a CIP in place per RSA 674:5-7.
(*2) Any fee which the local land use board collects from an applicant to cover an expense lawfully imposed upon that applicant, including but not limited to the expense of notice, the expense of consultant services or investigative studies or the implementation of conditions lawfully imposed as part of a conditional approval.
Local Land Use Board (RSA 673:1): Planning Board, Zoning Board of Adjustment, Historic, Heritage, Agricultural and Housing Commissions.
REV 9/14 Division Forms/Various Fund 9.14