N.H. Admin. Code § Rev 2005.01

Current through Register No. 1, January 2, 2025

Section Rev 2005.01 - Function: General Government

Expenditures for the legislative and executive branches of government shall be classified into the following accounts:

(a) Account 4130, executive , classification shall be for expenditures related to the executive branch of government including:

(1) Commissioners;

(2) Administrative assistants; and

(3) Support staff;

(b) Account 4150, financial administration, classification shall be for expenditures related to the financial and business functions of the government including:

(1) Accounting;

(2) Budgeting;

(3) Treasury;

(4) Auditing;

(5) Personnel;

(6) Purchasing;

(7) Business systems; and

(8) Information technology;

(c) Account 4153 , legal expense, classification shall be for expenditures related to legal functions of the village district, including:

(1) Legal defense;

(2) Ordinance drafting; and

(3) Legal advice and interpretations of statutes, contracts, and other technical services;

(d) Account 4155, personnel administration, classification shall be for expenditures related to employee benefits not allocated to other programs, including:

(1) Village district's share of payroll taxes;

(2) Group insurance;

(3) Retirement plan contributions;

(4) Sick leave buy-outs; and

(5) Special awards;

(e) Account 4194, general government buildings, classification shall be for expenditures related to the maintenance, repairs and protection of all general governmental buildings and facilities;

(f) Account 4196, insurance not otherwise allocated, classification shall be for expenditures for liability, property and other insurance coverage not allocated to other programs;

(g) Account 4197 , advertising and regional associations, classification shall be for expenditures related to:

(1) Governmental advertising;

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

(3) Participation in regional associations dedicated to the purposes in (1) and (2) above;

(h) Account 4198, contingency fund, classification shall be for unanticipated expenditures arising during the year, pursuant to RSA 52:4-a; and

(i) Account 4199 , other general government, classification shall be for expenditures for other general governmental purposes or operations not classified in (a) through (h) above.

N.H. Admin. Code § Rev 2005.01

#5454, eff 8-28-92; ss by #6809, eff 7-21-98; ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from Rev 2006.01 )

Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10675, Effective 9/24/2014, Expires9/24/2024.