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N.H. Rev. Stat. Ann. § 228:8

Bookkeeping Procedure

Source. 1950, 5:1, part 9:1, par. 18

The commissioner shall maintain accounts which will reflect accurately expenditures and commitments of highway funds and other funds, and which will charge the respective using agencies or institutions only for expenditures and commitments made in their accounts for their respective projects.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.