AI-assisted research summary: The accounting services director must send monthly reports to state agencies, and the department of administrative services must submit quarterly combined expenditure reports to the fiscal committee, with exceptions for certain capital-project appropriations.
I. Once each month the director, division of accounting services shall make a report to each state agency showing in detail the total amount expended during the previous month and the accumulated amount expended to date from July 1. The report shall also show the total encumbrances outstanding and the balance available for the remainder of the fiscal year. Whenever it appears that a department is spending at a rate which will deplete its appropriation before June 30 the director, division of accounting services shall immediately report the fact to the governor who shall thereupon investigate and may, if necessary, order the department head to reduce expenditures in proportion to the balance available and the remaining time in the fiscal year. When such an order has been made by the governor the director, division of accounting services shall establish a limit of expenditures for the department and shall not allow any expenditure by said department in excess of said limit unless and until said order has been modified by the governor. Provided, however, that the provisions of this section shall not apply to appropriations made for land, permanent improvements, and other capital projects. II. (a) For the funds and entities identified in subparagraph (b), the department of administrative services shall prepare and submit to the fiscal committee of the general court a combined report describing the status of the state's fund expenditures for the current fiscal year. The report shall include a comparison of actual expenditures to projected expenditures, and an explanation for any substantial variance, as provided by each entity. The department shall submit such report for the quarters ending September 30, December 31, and March 31, and any time the governor submits to the fiscal committee, pursuant to RSA 9:16-b, a plan to reduce state expenditures. (b)(1) For the general fund and education trust fund, the judicial branch and any agency that receives appropriations from the general fund or education trust fund. (2) For the fish and game fund, the fish and game department. (3) For the highway fund, including the cost of collections, the department of safety and the department of transportation. (4) For the turnpike fund, the department of transportation. (5) For the liquor fund, the liquor commission. (6) For the sweepstakes fund, the lottery commission. Source: Source. RL 23:11. RSA 9:11. 1957, 112:2. 1985, 399:3, III, eff. July 1, 1985. 2015, 245:1, eff. Dec. 31, 2015.