N.H. Rev. Stat. Ann. § 28:20

A record of all receipts and payments of county funds shall be made by the county treasurer in the county receipts and payments book, prescribed by the commissioner of revenue administration, showing, in the case of receipts, the date, source and amount, and, in the case of payments, the name of the payee, the voucher number and amount, properly classified according to the uniform classification prescribed by said commissioner.