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

1. (a) Account 4110, county convention costs, classification shall be for recording direct costs of the legislative body;
2. (b) Account 4120, judicial, classification shall be for recording expenditures of criminal and civil courts;

3. (c) Account 4122, jury costs, classification shall be for recording expenditures for:

   1. (1) Jury hearings;
   2. (2) Witness fees;
   3. (3) Investigation costs; and
   4. (4) Clerical costs;

4. (d) Account 4123, county attorney's office, classification shall be for recording expenditures of:

   1. (1) The office of public defender; and

   2. (2) The county attorney's office related to legal functions of the county, including:

      1. a. Legal defense;
      2. b. Ordinance drafting; and
      3. c. Legal advice and interpretations of statutes, contracts, and other technical services;
5. (e) Account 4124, victim witness advocacy program, classification shall be for expenditures for the provision of information and services to victims and witnesses;
6. (f) Account 4130, executive, classification shall be for expenditures related to the executive branch of government including county commissioners and their staff;

7. (g) Account 4150, financial administration, classification shall be for expenditures related to the financial and business operations of the government including:

   1. (1) Accounting;
   2. (2) Budgeting;
   3. (3) Auditing;
   4. (4) Purchasing;
   5. (5) Treasury;
   6. (6) Business systems; and
   7. (7) Information technology;
8. (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;
9. (i) Account 4153, other legal costs, classification shall be for any legal expenditures of the county outside the county attorney's office;

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

    1. (1) County'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;

11. (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. (1) Master planning;
    2. (2) Zoning; and
    3. (3) Appeals;
12. (l) Account 4192, medical examiner, classification shall be for recording expenditures of the office of the county medical examiner;
13. (m) Account 4193, register of deeds, classification shall be for recording expenditures of the office of the county register of deeds;
14. (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;
15. (o) Account 4196, insurance not otherwise allocated, classification shall be for expenditures for liability, property, and other insurance coverage not allocated to other programs;
16. (p) Account 4198, contingency, classification shall be for unanticipated expenditures arising during the year, pursuant to RSA 24:13, II; and
17. (q) Account 4199, other general government, classification shall be for expenditures for other general governmental purposes or operations not otherwise classified.

Source. #5455, eff 8-28-92; ss by #6808, eff 7-21-98; ss by #8687, eff 7-21-06; ss by #10652, eff 8-8-14 (from Rev 2206.01); ss by #14027, eff 7-16-24