Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1700 - FINANCIAL ACCOUNTING FOR CITIES, TOWNS, AND UNINCORPORATED TOWNS
Part Rev 1705 - CLASSIFICATION OF EXPENDITURE AND EXPENSE FUNCTIONS AND PROGRAMS
Section Rev 1705.04 - Highways and Streets

N.H. Admin. Code § Rev 1705.04

Download
PDF
Current through Register No. 45, November 7, 2024
Section Rev 1705.04 - Highways and Streets

Expenditures related to the maintenance and care of highways, streets, and bridges shall be as follows:

(a) Account 4311, "Highway Administration," shall be for administrative expenditures related to the maintenance and care of:
(1) Highways;
(2) Streets; and
(3) Bridges;
(b) Account 4312, "Highways and Streets," shall be for expenditures related to roadways and walkways including:
(1) Paving;
(2) Snow removal;
(3) Street cleaning; and
(4) Maintenance of roads, curbs and gutters, storm drains, gravel paths and sidewalks;
(c) Account 4313, "Bridges," shall be for expenditures related to the maintenance and repairs of:
(1) Bridges;
(2) Viaducts;
(3) Grade separations;
(4) Trestles; and
(5) Railroad crossings;
(d) Account 4316, "Street Lighting," shall be for expenditures related to street lighting, including:
(1) Utility charges; and
(2) Maintenance, replacement, and repairs of:
a. Fixtures; and
b. Lamps; and
(e) Account 4319, "Other Highway, Streets, and Bridges," shall be for expenditures related to highway, street and bridge activities not classified in (a) through (d) above.

N.H. Admin. Code § Rev 1705.04

#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)