Section 67-3508 - EXPENDITURE ACCOUNT CATEGORIES(1) Excepting where the legislature expressly departs from the classification set forth in any appropriation bill, all appropriations made by the legislature, and all estimates hereafter made for budget purposes, and all expenditures made from appropriations or moneys received from other sources, shall be classified and standardized by items as follows:(a) Personnel costs, which shall include the salaries or wage expenses of employees and officers, whether full-time, part-time, or other irregular or seasonal help and including compensation or honorarium of members of boards or commissions, and shall also include the employer's share of contributions related to other benefits provided to those employees and officers.(b) Operating expenditures, which shall include all expenses for services, travel, consumable supplies, and minor items of equipment not otherwise classified under personnel costs, capital outlay, or trustee and benefit payments.(c) Capital outlay, which, when used in an appropriation act, shall include all expenditures for land, highways, buildings including appurtenances, fixtures and fixed equipment, structures, which also includes additions, replacements, major repairs, and renovations to, which materially extends the capital assets' useful life or materially improves or increases its capacity, and shall include compensation for independent contractors. Automobiles, domestic animals, machinery, apparatus, equipment, and furniture including additions thereto, that will meet the state controller's fiscal policy for inventoriable capital assets, shall also be included.(d) Trustee and benefit payments, which shall include the cash payments of welfare or retirement benefits to individuals and payments to individuals, persons, or political entities, and not otherwise classified under personnel costs, operating expenditures or capital outlay.(2)(a) The state controller is hereby authorized and directed to implement such subclassifications of the standard classifications set forth in this section that are necessary for preparation of the state budget, as supplied by the administrator of the division of financial management and the legislative services office.(b) An annual review of the subclassifications shall be made by the administrator of the division and the legislative services office.(c) The state controller shall be supplied the changes desired by the administrator and the legislative services office in the subclassifications that are necessary for the preparation of the state budget or the identification and distribution of expenditures from appropriations no later than sixty (60) days prior to the beginning of any fiscal year to be effective for that fiscal year.[67-3508, added 1973, ch. 301, sec. 2, p. 639; am. 1974, ch. 22, sec. 31, p. 592; am. 1980, ch. 358, sec. 13, p. 929; am. 1981, ch. 236, sec. 1, p. 476; am. 1984, ch. 1, sec. 4, p. 4; am. 1993, ch. 327, sec. 33, p. 1222; am. 1994, ch. 180, sec. 203, p. 548; am. 1995, ch. 153, sec. 7, p. 623; am. 1996, ch. 159, sec. 21, p. 524; am. 2020, ch. 28, sec. 1, p. 62; am. 2021, ch. 160, sec. 4, p. 445.]Amended by 2021 Session Laws, ch. 160,sec. 4, eff. 7/2/2021.Amended by 2020 Session Laws, ch. 28,sec. 1, eff. 7/1/2020.