N.H. Rev. Stat. § 24:13

I. The following powers shall be vested in the county convention: (a) To raise county taxes; (b) To make appropriations for the use of the county; (c) To authorize the purchase of real estate for its use, the sale and conveyance of its real estate; (d) To authorize the erection, enlargement or repair of its buildings exceeding an expense of $25,000; and (e) To issue bonds for its debts. II. Notwithstanding any other laws to the contrary, the county convention of any county shall have the power to appropriate a contingency fund to meet the cost of unanticipated expenses that may arise during the year or to provide payment for a performance audit under RSA 28:3-b, to be expended only upon approval by the executive committee of the county delegation, who shall make a detailed report of all expenditures from said fund to be published annually in the county annual report. The amount in said fund shall not exceed one percent of the amount appropriated by the county for county purposes exclusive of capital budget and debt retirement during the preceding year. II-a. Notwithstanding any other laws to the contrary, the county convention of any county shall have the power to appropriate a contingency fund to provide payment for a forensic audit of county financial matters under RSA 28:3-c, to be expended only upon approval by the executive committee of the county delegation, who shall make a detailed report of all expenditures from said fund to be published annually in the county annual report. III. [Repealed.] IV. Any county upon a majority vote of the county commissioners and subsequent majority vote of the county convention may establish a nonlapsing reserve account for the purposes of funding long-term care services.