Expenditures for the legislative and executive branches of government shall be as follows:

1. (a) Account 4130, “Executive,” shall be for expenditures related to the executive branch of government including services provided by:

   1. (1) Selectmen;
   2. (2) Mayors;
   3. (3) Aldermen;
   4. (4) Councilors;
   5. (5) Managers;
   6. (6) Administrators;
   7. (7) Administrative assistants; and
   8. (8) Support staff;
2. (b) Account 4140, “Election, Registration and Vital Statistics,” shall be for expenditures related to voting, statistical and census activities conducted by town or city clerks and their support staffs;

3. (c) Account 4150, “Financial Administration,” shall be for expenditures related to the financial and business functions of the government including:

   1. (1) Accounting;
   2. (2) Budgeting;
   3. (3) Treasury;
   4. (4) Tax collecting;
   5. (5) Auditing;
   6. (6) Purchasing; and
   7. (7) Information technology;

4. (d) Account 4152, “Property Assessment,” shall be for expenditures related to the valuation of real property, including but not limited to:

   1. (1) Revaluation of real property; and
   2. (2) Assessing services;

5. (e) Account 4153, “Legal Expense,” shall be for expenditures related to legal functions of the municipality, including, but not limited to:

   1. (1) Legal defense;
   2. (2) Ordinance drafting;
   3. (3) Legal advice; and
   4. (4) Interpretations of statutes, contracts, and other technical services;

6. (f) Account 4155, “Personnel Administration,” shall be for expenditures related to employee benefits not allocated to other programs, including, but not limited to:

   1. (1) Municipality’s share of payroll taxes;
   2. (2) Group insurance;
   3. (3) Retirement plan contributions;
   4. (4) Sick leave buy-outs; and
   5. (5) Special awards;

7. (g) Account 4191, “Planning and Zoning,” shall be for expenditures related to the control of land use and management of community resources including:

   1. (1) Master planning;
   2. (2) Zoning; and
   3. (3) Appeals;

8. (h) Account 4194, “General Government Buildings,” shall be for expenditures related to the maintenance, repairs and protection of general governmental buildings and facilities except:

   1. (1) Parks;
   2. (2) Playgrounds;
   3. (3) Recreational or cultural buildings or
   4. (4) Other recreational facilities maintained by the department that is directly responsible for their use;
9. (i) Account 4195, “Cemeteries,” shall be for expenditures related to the care and maintenance of public cemeteries;
10. (j) Account 4196, “Insurance Not Otherwise Allocated,” shall be for expenditures for insurance coverage not allocated to other programs;

11. (k) Account 4197, “Advertising and Regional Associations,” shall be for expenditures related to:

    1. (1) Governmental advertising;
    2. (2) Activities to further the growth or development of the municipality; and
    3. (3) Participation in regional associations dedicated to these purposes;
12. (l) Account 4198, “Contingency,” shall be for unanticipated expenditures arising during the year, pursuant to RSA 31:98-a; and
13. (m) Account 4199, “Other General Government,” shall be for expenditures for general governmental purposes or operations not classified in (a) through (l) above.

Source. #4940, eff 9-25-90; ss by #6335, eff 9-24-96 (from Rev 1707); ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12; ss by #13489, eff 11-15-22 (see Revision Note at chapter heading for Rev 1700)