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

1. (a) Account 4130, executive, classification shall be for expenditures related to the executive branch of government including:

   1. (1) Commissioners;
   2. (2) Administrative assistants; and
   3. (3) Support staff;

2. (b) Account 4150, financial administration, classification 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) Auditing;
   5. (5) Purchasing;
   6. (6) Business systems; and
   7. (7) Information technology;

3. (c) Account 4153, legal expense, classification shall be for expenditures related to legal functions of the village district, including:

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

4. (d) Account 4155, personnel administration, classification shall be for expenditures related to employee benefits not allocated to other programs, including:

   1. (1) Village district'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;
5. (e) Account 4194, general 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;
6. (f) Account 4196, insurance not otherwise allocated, classification shall be for expenditures for liability, property, and other insurance coverage not allocated to other programs;

7. (g) Account 4197, advertising and regional associations, classification shall be for expenditures related to:

   1. (1) Governmental advertising;
   2. (2) Activities to further the growth or development of the village district; and
   3. (3) Participation in regional associations dedicated to the purposes in (1) and (2) above;
8. (h) Account 4198, contingency fund, classification shall be for unanticipated expenditures arising during the year, pursuant to RSA 52:4-a; and
9. (i) Account 4199, other general government, classification shall be for expenditures for other general governmental purposes or operations not classified in (a) through (h) above.

Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98; ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from Rev 2006.01); ss by #14072, eff 9-10-24