RSA 9:16-a. Transfers Authorized.

I. Notwithstanding any other provision of law, every department as defined in RSA 9:1 is hereby authorized to transfer funds within and among all accounting units within said department, with the approval of the commissioner of the department of administrative services, provided that any transfer of $100,000 or more shall require prior approval of the fiscal committee of the general court and the governor and council, and provided that no funds may be transferred in violation of the provisions of RSA 9:17-a, 9:17-b, 9:17-c, or 9:17-d or in violation of any restrictions otherwise provided by law. The restrictions included in RSA 9:17-a, 9:17-b, 9:17-c, or 9:17-d shall not apply if a transfer is necessary to satisfy a federal maintenance of effort requirement to ensure the receipt of federal funds. II. Subject to the limitations in paragraph III and approval of the fiscal committee of the general court and the governor and council, the transfers authorized in this section may include the establishment of new accounting units and expenditure class codes as necessary and appropriate to respond to changes in federal or state laws, regulations, or programs and otherwise as necessary for the efficient management of the department; provided that if a transfer does not include new accounting units or expenditure class codes, only transfers of $100,000 or more shall require prior approval of the fiscal committee of the general court and the governor and council. II-a. Unless specifically permitted by an operating budget section or footnote, the following transfer restrictions shall apply to all departments: (a) The appropriation budgeted in class 023-heat-electricity-water shall not be transferred or expended for any other purpose, except that agencies may transfer between class 023 appropriations as necessary. (b) The appropriations in classes 047 and 048 for the maintenance of buildings and grounds shall not be transferred or expended for any other purpose and shall not lapse in the first year of the operating budget, except that appropriations for maintenance of buildings and grounds may be transferred as follows: (1) Appropriations in class 047-own forces maintenance-buildings and grounds may be transferred to other class 047 appropriations or to class 048-contractual maintenance- buildings and grounds appropriations. (2) Appropriation in 048-contractual maintenance-buildings and grounds may be transferred to other class 048-contractual maintenance-buildings and grounds appropriations or to class 047 appropriations. (c) The appropriations budgeted in class 027-transfers to DoIT, class 028-transfers to general services, class 040-indirect costs, class 041-audit funds set aside, class 042-additional fringe benefits, class 049-transfers, class 061-unemployment compensation, class 062-workers compensation, class 064-retiree pension benefit-health insurance, class 210-bond insurance, and class 211-property and casualty insurance, shall not be transferred or expended for any other purpose, except that agencies may transfer any portion of funds in class 027 transfers to OIT not related to IT shared services upon consultation with and approval from the CIO. (d) The following account units within the department of natural and cultural resources shall be exempt from the transfer restrictions in subparagraphs (a), (b), and (c): 03-35-35-351510-3701, 03-35-35-351510-3745, 03-35-35-351510-3720, 03-35-35-351510-7300, 03-35-35-351510-3414, 03-35-35-351510-3556, 03-35-35-351510-3558, 03-35-35-351510-3484, 03-35-35-351510-3486, 03-35-35-351510-3488, 03-35-35-351510-3562, 03-35-35-351510-3415, 03-35-35-351510-3746, 03-35-35-351510-3777, 03-35-35-351510-3717, 03-35-35-351510-3703, and 03-35-35-351510-4016. (e) The following classes shall not lapse in the first year of the operating budget: class 028-transfers to general services, class 040-indirect costs, class 041-audit funds set aside, class 042-additional fringe benefits, class 061-unemployment compensation, class 062-workers compensation, class 064-retiree pension benefit-health insurance, class-210 bond insurance, class-211 property casualty insurance, class-043 debt service treasury, and class 044 debt service other agencies. III. The $100,000 threshold under paragraphs I-II shall be applied at the accounting unit level on a cumulative basis within the fiscal year. Once the threshold has been reached, the approval of the fiscal committee of the general court and the governor and council shall be required for subsequent transfers within the fiscal year. IV. Notwithstanding any other provision of law, the governor is hereby authorized to transfer funds within and among all accounting units within the governor's office, provided that any transfer of $75,000 or more shall require prior approval of the fiscal committee of the general court, and provided that no funds may be transferred in violation of the provisions of RSA 9:17-a, 9:17-b, or 9:17-c or in violation of any restrictions otherwise provided by law or to or from any account. The $75,000 threshold shall be applied at the accounting unit level on a cumulative basis within the fiscal year. Once the threshold has been reached, the approval of the fiscal committee of the general court shall be required for subsequent transfers within the fiscal year. Source: Source. 1986, 207:2. 1987, 416:4. 1990, 3:35. 2006, 96:1. 2012, 247:2, eff. Aug. 17, 2012. 2017, 156:203, eff. July 1, 2017. 2018, 163:1, eff. June 6, 2018; 163:2, eff. July 1, 2018 and July 1, 2019; 163:3, eff. July 1, 2018. 2019, 346:159, eff. July 1, 2019. 2023, 79:160, 161, eff. July 1, 2023. 2025, 141:110, 126, eff. July 1, 2025.