Administrators of certain funds, accounts, or trusts must file an annual report with the commissioner by October 15 each fiscal year.
The definitions established in RSA 6:12 shall apply to this section. The administrator of each fund, account, or trust listed in RSA 6:12, RSA 6:12-b, RSA 6:12-c, and RSA 6:12-d shall complete and file an annual report with the commissioner of administrative services on or before October 15 of each fiscal year, covering the most recently ended fiscal year. The commissioner of administrative services shall compile these reports into a document known as the annual compilation of dedicated funds report on or before November 15 of each year and forward it to the governor, the president of the senate, the speaker of the house of representatives, the legislative budget assistant, and the relevant legislative policy committees of the house and senate as indicated on said reports by the administrator of each fund, account, or trust. The compilation shall be made available in a searchable electronic format and an extractable modified version shall be available for sorting. Each annual report shall be retained in the office of the state comptroller and made available as requested, and shall include, but not be limited to: I. A description of the activities the fund, account, or trust is required or intended to carry out, and an identification of all revenue sources available to said fund, account, or trust. II. The actual amount of revenue deposited into the fund, account, or trust, the actual amount expended from said fund, account, or trust, and the actual amount of transfers into or out of said fund, account or trust, during the prior 4 fiscal years if said data is available in a suitable format for each of those years. III. The balance of the fund, account, or trust at the close of the prior 4 fiscal years if said data is available in a suitable format for each of those years. IV. The amount of funds for each fund, account, or trust which has been expended for or diverted to a purpose other than the original purpose of the fund, account, or trust. Source: Source. 2002, 254:3. 2009, 163:8. 2010, Sp. Sess., 1:108. 2012, 143:1, eff. Aug. 6, 2012. 2014, 110:1, eff. July 1, 2015. 2025, 167:7, eff. Sept. 13, 2025.