N.H. Admin. Code § 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.

Notes

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 (from Rev 2206.01). Amended by Number 32, Filed August 8, 2024, Proposed by #14027, Effective 7/16/2024, Expires 7/16/2034.