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 1705.10 - Culture and Recreation

N.H. Admin. Code § Rev 1705.10

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Current through Register No. 50, December 12, 2024
Section Rev 1705.10 - Culture and Recreation

Expenditures for cultural and recreational activities maintained for the benefit of residents and visitors shall be as follows:

(a) Account 4520, "Parks and Recreation," shall be for expenditures for maintenance and administrative costs related to:
(1) Recreational activities;
(2) Public parks;
(3) Playgrounds;
(4) Walking paths;
(5) Bike trails;
(6) Tennis courts;
(7) Golf courses;
(8) Arenas;
(9) Swimming areas; and
(10) Recreational or cultural buildings;
(b) Account 4550, "Library," shall be for expenditures related to the operations and maintenance of the public library system and facilities;
(c) Account 4583, "Patriotic Purposes," shall be for expenditures related to public celebrations for holidays and other purposes; and
(d) Account 4589, "Other Culture and Recreation," shall be for expenditures for culture and recreation activities not classified in (a) through (c) above.

N.H. Admin. Code § Rev 1705.10

#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)