7-6-2314. Classification of estimates, appropriations, and expenditures -- exception. (1) In the tabulation required by 7-6-2313, the estimates, appropriations, and expenditures must be classified as:
     (a) salaries and wages;
     (b) maintenance and operation;
     (c) capital outlay;
     (d) interest and debt redemption;
     (e) miscellaneous; and
     (f) expenditures proposed to be made from bond issues not yet authorized or from the proceeds of a tax levy or levies that are required to be submitted to and approved at an election to be held later.
     (2) (a) Within the general class of salaries and wages, each salary must be set forth separately, together with the title or position of the recipient. An unitemized appropriation may be made to cover the expenses of special deputies or assistants in any office where the services of the special deputies or assistants may be required during a part of the fiscal year only. Wages for day labor may be given in totals by designating the general purpose or object for which the expenditure is to be made, but the proposed rate per day for each class or kind of labor must be set forth.
     (b) Expenditures under the general class of maintenance and operation must be classified according to a standard classification to be established by the department of commerce.
     (c) Expenditures for capital outlay must set forth and describe each object of expenditure separately.
     (d) Under the general class of interest and debt redemption, proposed expenditures for interest and for redemption of principal must be set forth separately for each series or issue of bonds, and warrant interest and redemption requirements must be set forth in a similar manner.
     (e) Under the general class of miscellaneous, expenditures for all purposes not listed in or that cannot properly be assigned to any of the general classes must be set forth and itemized in detail.
     (3) This section does not apply to a county that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 2, Ch. 148, L. 1929; re-en. Sec. 4613.2, R.C.M. 1935; amd. Sec. 64, Ch. 348, L. 1974; amd. Sec. 23, Ch. 213, L. 1975; R.C.M. 1947, 16-1902(2), (3); amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 1, Ch. 287, L. 1983; amd. Sec. 19, Ch. 430, L. 1995.