N.H. Admin. Code § Rev 2205.01

Current through Register No. 50, December 12, 2024
Section Rev 2205.01 - Function 4100: General Government

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

(a) Account 4110, county convention costs, classification shall be for recording direct costs of the legislative body;
(b) Account 4120, judicial, classification shall be for recording expenditures of criminal and civil courts;
(c) Account 4122, jury costs, classification shall be for recording expenditures for:
(1) Jury hearings;
(2) Witness fees;
(3) Investigation costs; and
(4) Clerical costs;
(d) Account 4123, county attorney's office, classification shall be for recording expenditures of:
(1) The office of public defender; and
(2) The county attorney's office related to legal functions of the county, including:
a.Legal defense;
b.Ordinance drafting; and
c.Legal advice and interpretations of statutes, contracts, and other technical services;
(e) Account 4124, victim witness advocacy program, classification shall be for expenditures for the provision of information and services to victims and witnesses;
(f) Account 4130, executive, classification shall be for expenditures related to the executive branch of government including county commissioners and their staff;
(g) Account 4150, financial administration, classification shall be for expenditures related to the financial and business operations of the government including:
(1) Accounting;
(2) Budgeting;
(3) Auditing;
(4) Purchasing;
(5) Treasury;
(6) Business systems; and
(7) Information technology;
(h) Account 4151, treasurer, classification shall be for expenditures related to the office of the county treasurer when maintained as an operation separate from financial administration;
(i) Account 4153, other legal costs, classification shall be for any legal expenditures of the county outside the county attorney's office;
(j) Account 4155, personnel administration, classification shall be for expenditures related to employee benefits not allocated to other programs including:
(1) County's share of payroll taxes;
(2) Group insurance;
(3) Retirement plan contributions;
(4) Sick leave buy-outs; and
(5) Special awards;
(k) Account 4191, planning and zoning expenditures for unincorporated places, classification 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;
(l) Account 4192, medical examiner, classification shall be for recording expenditures of the office of the county medical examiner;
(m) Account 4193, register of deeds, classification shall be for recording expenditures of the office of the county register of deeds;
(n) Account 4194, maintenance of government buildings, classification shall be for expenditures related to the maintenance, repairs, and protection of all general governmental buildings and facilities except facilities maintained by a department directly responsible for its use;
(o) Account 4196, insurance not otherwise allocated, classification shall be for expenditures for liability, property and other insurance coverage not allocated to other programs;
(p) Account 4198, contingency, classification shall be for unanticipated expenditures arising during the year, pursuant to RSA 24:13, II; and
(q) Account 4199, other general government, classification shall be for expenditures for other general governmental purposes or operations not otherwise classified.

N.H. Admin. Code § Rev 2205.01

#5455, eff 8-28-92; ss by #6808, eff 7-21-98; ss by #8687, eff 7-21-06

Amended byVolume XXXIV Number 33, Filed August 14, 2014, Proposed by #10652, Effective 8/8/2014, Expires8/8/2024.