N.H. Admin. Code § Rev 1705.01

Current through Register No. 50, December 12, 2024

Section Rev 1705.01 - General Government

Expenditures for the legislative and executive branches of government shall be as follows:

(a) Account 4130, "Executive," shall be for expenditures related to the executive branch of government including services provided by:

(1) Selectmen;

(2) Mayors;

(3) Aldermen;

(4) Councilors;

(5) Managers;

(6) Administrators;

(7) Administrative assistants; and

(8) Support staff;

(b) Account 4140, "Election, Registration and Vital Statistics," shall be for expenditures related to voting, statistical and census activities conducted by town or city clerks and their support staffs;

(c) Account 4150, "Financial Administration," shall be for expenditures related to the financial and business functions of the government including:

(1) Accounting;

(2) Budgeting;

(3) Treasury;

(4) Tax collecting;

(5) Auditing;

(6) Purchasing; and

(7) Information technology;

(d) Account 4152, "Property Assessment," shall be for expenditures related to the valuation of real property, including but not limited to:

(1) Revaluation of real property; and

(2) Assessing services;

(e) Account 4153, "Legal Expense," shall be for expenditures related to legal functions of the municipality, including, but not limited to:

(1) Legal defense;

(2) Ordinance drafting;

(3) Legal advice; and

(4) Interpretations of statutes, contracts, and other technical services;

(f) Account 4155, "Personnel Administration," shall be for expenditures related to employee benefits not allocated to other programs, including, but not limited to:

(1) Municipality's share of payroll taxes;

(2) Group insurance;

(3) Retirement plan contributions;

(4) Sick leave buy-outs; and

(5) Special awards;

(g) Account 4191, "Planning and Zoning," shall be for expenditures related to the control of land use and management of community resources including:

(1) Master planning;

(2) Zoning; and

(3) Appeals;

(h) Account 4194, "General Government Buildings," shall be for expenditures related to the maintenance, repairs and protection of general governmental buildings and facilities except:

(1) Parks;

(2) Playgrounds;

(3) Recreational or cultural buildings or

(4) Other recreational facilities maintained by the department that is directly responsible for their use;

(i) Account 4195, "Cemeteries," shall be for expenditures related to the care and maintenance of public cemeteries;

(j) Account 4196, "Insurance Not Otherwise Allocated," shall be for expenditures for insurance coverage not allocated to other programs;

(k) Account 4197, "Advertising and Regional Associations," shall be for expenditures related to:

(1) Governmental advertising;

(2) Activities to further the growth or development of the municipality; and

(3) Participation in regional associations dedicated to these purposes;

(l) Account 4198, "Contingency," shall be for unanticipated expenditures arising during the year, pursuant to RSA 31:98-a; and

(m) Account 4199, "Other General Government," shall be for expenditures for general governmental purposes or operations not classified in (a) through (l) above.

N.H. Admin. Code § Rev 1705.01

#4940, eff 9-25-90; ss by #6335, eff 9-24-96 (from Rev 1707); ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12

Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13489, Effective 11/15/2022, Expires 11/15/2032 (see Revision Note at chapter heading for Rev 1700)