{"data":{"id":"us-me/5-m.r.s.-46","jurisdiction":"us-me","citation":"5 M.R.S. §46","heading":"Descriptions of expenditures","body":"Descriptions of expenditures under all funds and accounts shall be made in using generally the following categories and subcategories:\n1.  Personal services.  Personal services:\nA.  Wages and salaries;\nB.  Retirement.\n2.  All other.  All other:\nA.  Commodities;\nB.  Grants, subsidies and pensions;\nC.  Transfers to other funds;\nD.  Computer services;\nE.  All other rents;\nF.  All other contractual services.\n3.  Capital expenditures.  Capital expenditures:\nA.  Buildings and improvements;\nB.  Equipment;\nC.  Purchases of land.","path":["TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES","PART 1: STATE DEPARTMENTS","CHAPTER 3: ADMINISTRATIVE DEPARTMENTS, AGENCIES, BOARDS, ETC., GENERALLY"],"source_url":"https://legislature.maine.gov/statutes/5/title5sec46.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:22Z","sha256":"245c0f0a59b53e8754ba7853214161ccc8b960528abf9fb40996299f925e615c","source_id":"us-me","stale":false,"prev":"us-me/5-m.r.s.-45","next":"us-me/5-m.r.s.-47"},"notice":"GroundRules: Original legal text. Not legal advice."}