New Hampshire § 176-16 - Section 176:16 Funds.

§ 176-16. Section 176:16 Funds.

I. Except as provided in paragraph II, the state treasurer shall credit all gross revenue derived by the commission from the sale of liquor, or from license fees, and interest received on such moneys, to a special fund, to be known as the liquor commission fund, from which the treasurer shall pay all expenses of the commission incident to the administration of this title. Any balance left in such fund after such expenses are paid shall be deposited in the general fund on a monthly basis. II. Notwithstanding any provision of law, or the designation of the funds allocated by the state to the liquor commission as the liquor commission fund, the general court shall retain budgeting authority and control over the liquor commission. III. Five percent of the preceding fiscal year gross profits derived by the commission from the sale of liquor shall be deposited into the addiction, treatment, and prevention fund established by RSA 176-A:1. For the purpose of this section, gross profit shall be defined as total operating revenue minus the cost of sales and services as presented in the state of New Hampshire annual comprehensive financial report, statement of revenues, expenses, and changes in net position for proprietary funds. If the general court makes an appropriation to the governor's commission on addiction, treatment, and prevention upon enactment of the operating budget, the department of administrative services shall not transfer the 5 percent deposit as prescribed by this paragraph. If the general court does not make an appropriation to the governor's commission on addiction, treatment, and prevention, such deposit shall be processed in 2 installments as follows: (a) The commission shall process the initial deposit on or before August 1st of the ensuing fiscal year. Such deposit shall be calculated based on an estimate of the preceding fiscal year gross profit derived by the commission from the sale of liquor. (b) Upon issuance of the audited annual comprehensive financial report pursuant to RSA 21-I:8, II(a), the commission shall process a second and final deposit or adjustment. (c) If the amount of the initial deposit exceeds the final amount calculated based on the audited annual comprehensive financial report pursuant to RSA 21-I:8, II(a), the comptroller shall transfer the excess amount from the addiction, treatment, and prevention fund established by RSA 176-A:1 to the liquor fund. III-a. In order to facilitate the initial funding of the granite advantage health care trust fund, established under RSA 126-AA:3, for the period of January 1 to June 30, 2019, an amount no less than 1/2 of 5 percent of such gross profits based on the state comprehensive annual financial report for the state fiscal year 2017 shall be deposited into the alcohol abuse prevention and treatment fund no later than November 30, 2018. IV. Notwithstanding any other provision of law, if the expenditure of additional funds over budget estimates is necessary for the proper funding of retirement and health benefits for commission employees, the commissioner may request, with prior approval of the fiscal committee of the general court, that the governor and council authorize the transfer of funds from the liquor commission fund. V. The commissioner is authorized to transfer funds within and among all accounting units within the commission's operating budget and to create accounting units and expenditure classes as required and as the commissioner deems necessary and appropriate to address present or projected budget deficits, or to respond to changes in federal law, regulations, or programs, and otherwise as necessary for the efficient management of the liquor commission. Any individual transfer of $75,000 or more shall require prior approval of the fiscal committee of the general court and governor and council, and any determination of this prior approval requirement shall not be determined on a cumulative basis. The provisions of this section shall not be subject to RSA 9:16-a, RSA 9:17-a, and RSA 9:17-c. VI. The commission is authorized to transfer funds for its employee incentive program from the liquor commission fund to such accounts as required to compensate qualifying employees as provided in the liquor commission rules, Liq 800.