Expenditures related to public assistance for individuals unable to provide essential needs for themselves shall be as follows:

1. (a) Account 4441, “Welfare Administration,” shall be for administrative expenditures related to welfare activities;
2. (b) Account 4442, “Direct Assistance,” shall be for expenditures for public assistance to recipients unable to provide essential needs for themselves;

3. (c) Account 4444, “Intergovernmental Welfare Payments,” shall be for expenditures paid to agencies of another government providing services including but not limited to:

   1. (1) Soup kitchens;
   2. (2) Day care centers;
   3. (3) Housing assistance centers;
   4. (4) Public elderly care centers; and
   5. (5) Orphanages;
4. (d) Account 4445, “Vendor Payments,” shall be for expenditures to private individuals or organizations that provide public assistance; and
5. (e) Account 4449, “Other Welfare,” shall be for expenditures for goods or services not classified in (a) through (d) above.

Source. #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)