RSA 9:3 Form and Contents.

The budget shall consist of 3 parts, the nature and contents of which shall be as follows:
I. Part I shall consist of the governor's budget message, which shall set forth:
(a) The governor's program for meeting all the expenditure needs of the government for each of the years of the biennium to which the budget relates, indicating the classes of funds, general or special, from which such appropriations are to be made and the means through which such expenditures shall be financed;
(b) Financial statements giving in summary form:
(1) The condition of the treasury at the end of the last completed fiscal year, the estimated condition of the treasury at the end of the year in progress, and the estimated condition of the treasury at the end of each of the 2 years