CHAPTER
Rev 1100 FINANCIAL SOURCE CODING FOR
LOCAL EDUCATIONAL AGENCIES
Statutory
Authority: RSA 21-J:13; RSA 21-J:17; RSA
21-J:34
PART
Rev 1101 DEFINITIONS
Rev 1101.01 "Account structure" means the
method by which data is coded to facilitate the accumulation into the
categories for reports required in Rev 1111.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.02 "Accounting system" means the
method where financial data is:
(a) Captured during actual
operation of the LEA;
(b) Recorded in the books
of account; and
(c) Summarized to produce
the reports required in Rev 1111.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.03 "Accrual"
means the basis of accounting under which:
(a) Revenues are recognized
in the accounting period during which they are:
(1) Earned;
and
(2) Become
measurable; and
(b) Expenses are recognized
in the period incurred, if measurable.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.04 “American
Institute of Certified Public Accountants (AICPA)” means the institute
which issues authoritative accounting literature.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev
1101.05 "Appropriation" means "appropriation",
as defined in RSA 32:3, II.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.04); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.06 "Basis of
accounting" means when revenues, expenditures, expenses, transfers, and
the related assets and liabilities are:
(a) Recognized in the
accounts; and
(b) Reported in the
financial statements.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.05); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.07 "Double
entry" means an accounting system which requires that, for every entry
made to the debit side of an account, an entry for a corresponding amount is
made to the credit side of another account.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.06); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev
1101.08
"Financial Accounting Standards Board" (FASB) means the
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.07); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.08); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.10 "Function
code" means the 4-digit code used to signify expenditures for a particular
activity within the accounting system.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.09); ss by #10304, eff 3-22-12; ss by #13503, eff 12-9-22
Rev
1101.11 "Fund" means a fiscal and accounting entity with a
self-balancing set of accounts recording cash and other financial resources,
with all related liabilities and residual equities or balances, and changes
therein, segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions, or
limitations.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.10); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.12 “Fund code”
means the code number assigned to classify different types of funds.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.13 "Generally
accepted accounting principles" (GAAP) means the established body of
theory and practice that acts as a general guide.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.11); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.14 "Governmental
Accounting Standards Board" (GASB) means the board that issues
authoritative pronouncements primarily for governmental accounting.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.12); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev
1101.15 "Legislative body" means:
(a) For an independent school,
the voters at a school district meeting;
(b) For the city
of Concord, the Concord School Board representative form of government; or
(c) For a dependent school
department of a municipality, one of the following basic forms of government
utilized by the municipality:
(1) City or town council;
(2) Mayor
and council;
(3) Mayor
and board of aldermen; or
(4) Town
meeting.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.13); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.16 "Local
educational agency" (LEA) means each New Hampshire school
district and school administrative unit.
\
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by
#8306, eff 3-22-05 (from Rev 1101.14); ss by #10304, eff 3-22-13; ss by #13503,
eff 12-9-22
Rev 1101.17 "Modified
accrual" means the basis of accounting under which:
(a) Revenues are recognized
in the accounting period during which they become available and measurable; and
(b) Expenditures are
recognized in the accounting period in which the fund liability is incurred, if
measurable, except for unmatured interest on general long-term debt.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.15); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev
1101.18 "Object" means a description of the service or
commodity obtained as a result of a specific expenditure.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306,
eff 3-22-05 (from Rev 1101.16); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.19 "Object
code" means a 3-digit code added to a function code which signifies
a particular service or commodity obtained.
Source. #8306, eff 3-22-05 (from Rev 1101.17); ss by
#10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1101.20 "Organization
code" means a one-digit code added to a function code which signifies a
particular instructional organization within the existing school system.
Source.
#8306, eff 3-22-05 (from Rev 1101.18);
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART
Rev 1102 METHOD AND BASIS OF ACCOUNTING
AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR SCHOOLS
Rev 1102.01 Method of
Accounting. LEA's shall use a double
entry system of bookkeeping to record all financial transactions.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1102.02 Basis of
Accounting. For purposes of reporting year
end financial status, LEAs shall complete and file annually not later
than September 1, Form MS-25, “School Financial Report,” with the
department of revenue administration by providing the information on:
(a) Governmental funds,
expendable trust funds, and fiduciary funds on the modified accrual basis; and
(b) Proprietary funds,
non-expendable trust funds and pension trust funds on the accrual basis.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1102.03 Hierarchy of
GAAP for Schools. For general accounting in areas not addressed
in this rule, LEA's shall follow, in descending
priority sequence, the authoritative sources listed below:
(a) The first level
shall include:
(1) GASB
statements; or
(2) GASB
interpretations;
(b) The second level shall
include:
(1) GASB technical bulletins;
(2) AICPA industry audit and accounting guides
made applicable by the AICPA and cleared by the GASB; or
(3)
AICPA statements of position made
applicable to auditing governmental entities by the AICPA and cleared by the GASB;
(c) The third level shall include:
(1) GASB
emerging issues task force consensus positions; and
(2) AICPA
practice bulletins made applicable to government entities by the AICPA and accepted
for use in governmental accounting by the GASB;
(d) The fourth level shall include:
(1) GASB
implementation guides; or
(2) Prevalent
accounting practices widely recognized, among their peers, by public accountants
and certified public accountants, licensed under RSA 309-B, who prepare state and
local governmental financial reports; and
(e) Other sources of
guidance shall include:
(1) GASB
concepts statements;
(2) The New
Hampshire financial accounting handbook for local education agencies, published
by the state department of education, in cooperation with the NH association of
school business officials;
(3) FASB
guidelines that have not been applicable to state and local government
accounting by the GASB; and
(4) Accounting
text books, articles, or pronouncements of other
professional associations or regulatory agencies.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91; ss by #6125, eff
11-23-95; ss by #6476, eff 3-26-97; ss by #8306, eff 3-22-05; ss by #10304, eff
3-22-13; ss by #13503, eff 12-9-22
PART Rev 1103 ACCOUNT STRUCTURE FOR ACCRUAL
Rev 1103.01 Account
Structure.
(a) The accrual basis shall
be used for the financial reporting of:
(1) Proprietary
funds;
(2) Non-expendable
trust funds; and
(3) Pension
trust funds.
(b) Under the accrual
basis, transactions shall be classified by fund and for:
(1) Revenues
by revenue source;
(2) Expenditure by
function; and
(3) Balance
sheet by balance sheet account.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART Rev 1104 ACCOUNT STRUCTURE FOR MODIFIED ACCRUAL
Rev 1104.01 Account
Structure.
(a) The modified accrual
basis shall be used for the financial reporting of:
(1) Governmental
funds;
(2) Expendable
trust funds; and
(3) Fiduciary
funds.
(b) Under the modified
accrual basis, transactions shall be classified by fund and for:
(1) Revenues
by revenue source;
(2) Expenditure
by function; and
(3) Balance
sheet by balance sheet account.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82;
ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART
Rev 1105 CLASSIFICATION OF FUNDS AND
ACCOUNT GROUPS
Rev 1105.01 Classification
of Funds.
(a) Funds shall be
classified into 4 categories as follows:
(1) Governmental
funds;
(2) Proprietary
funds;
(3) Fiduciary
funds; and
(4) Agency
funds.
(b) Governmental funds
shall consist of:
(1) General
fund, fund code 10, to account for all financial resources of the LEA except those
required to be accounted for in another fund;
(2) Special
revenue funds, fund code 20, including:
a. Fund
code 21, food service, to account for the proceeds of revenue sources that are legally
restricted to expenditure for the purpose of providing food service; and
b. Fund
code 22, to account for the proceeds of specific revenue sources, other than food
service, expendable trusts or major capital projects,
that are legally restricted to expenditure for specified purposes; and
(3) Capital
project funds, fund code 30, to account for financial resources used to acquire
or construct capital facilities, other than those financed by proprietary funds
and trust funds.
(c) Proprietary funds shall
consist of the following funds not otherwise accounted for as special revenue
funds:
(1) Enterprise funds,
fund code 60, to account for operations:
a. That
are financed and operated in a manner similar to
private business enterprises where the intent of the governing body is that the
expenses, including depreciation, of providing goods or services to the
students or general public on a continuing basis are financed or recovered
primarily through user charges; or
b. Where
the governing body has decided that periodic determination of revenues earned,
expenses incurred, and net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes; and
(2) Internal
service funds, fund code 70, to account for the financing of goods or services provided
on a cost-reimbursement basis by one department or agency to other departments
or agencies of the governmental unit, or to other governmental units.
(d) Fiduciary funds, fund
code 80, shall be used to account for assets held by a governmental unit in a trustee
capacity or as agent for individuals, private organizations, other governmental
units, and/or other funds, including:
(1) Expendable
trust funds, including trust funds established under RSA 31 and capital reserve
funds established under RSA 34 and RSA 35;
(2) Nonexpendable
trust funds established under RSA 31; and
(3) Pension
trust funds established under RSA 31.
(e) Agency funds, fund code
90, shall account for funds held in a custodial capacity by a school district
for:
(1) Individuals;
(2) Organizations;
or
(3) Other governments.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1105.02 Activity
Funds.
(a) Activity funds shall be
specific funds for activities that are school related but not part of regular
instructional activities.
(b) Activity funds may take
the form of governmental, fiduciary, or proprietary funds as described above.
(c) The school board shall
be responsible for all activity funds in the LEA.
(d) All activity funds
shall be audited by the auditor of record.
(e) If any portion of the
activity fund revenue is financed from tax monies, the budget of that fund
shall:
(1) Show
all revenues and expenditures; and
(2) Be
reported on required annual forms.
(f) When 100 percent of the
revenue in the activity fund is raised by students, the revenues and
expenditures shall not be reported on the annual reports required by the
department of revenue administration.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; rpld by #8306, eff 3-22-05; ss by #10304,
eff 3-22-13 (from Rev 1105.03); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART Rev 1106 CLASSIFICATION OF REVENUE SOURCES
Rev 1106.01 Source Code
1000: Revenue From Local Sources.
(a) Source code 1100,
property taxes, classification shall be used for taxes levied for school purposes
on the assessed valuation of real and personal property located within the LEA,
as follows:
(1) Source
code 1111, current appropriation, classification shall be used for taxes levied
by a local governmental unit for the LEA for the current year school appropriation;
(2) Source
code 1112, deficit appropriation, classification shall be used for taxes levied
by a local governmental unit for the LEA for the specific purpose of meeting a
deficit for the current year school appropriation; and
(3) Source
code 1119, other appropriation, shall be used for other taxes levied for the current
year school appropriation.
(b) Source code 1300,
tuition, classification shall be used for revenues for education provided by
the LEA from individuals, welfare agencies, private sources, and other LEAs,
classified further by program and source as follows:
(1) Source
code 1310, tuition from individuals, classification shall be used for revenues received
from individuals for education programs provided by LEAs, classified further by
program, as follows:
a. Source
code 1311, regular day school tuition from students, parents, and other individuals;
b. Source
code 1314, summer school tuition from students, parents, and other individuals;
c. Source
code 1315, driver education tuition from students, parents, and other individuals; and
d. Source
code 1316, adult education tuition from students, parents, and other individuals;
(2) Source
code 1320, tuition from other LEAs within the state, classification shall be used
for revenue received from other LEAs within New Hampshire for
education programs, classified further by program as follows:
a. Source
code 1321, regular day school tuition from other LEAs within New Hampshire;
b. Source
code 1322, special education tuition from other LEAs within New Hampshire;
and
c. Source
code 1323, vocational education tuition from other LEAs within New Hampshire;
(3) Source
code 1330, tuition from LEAs outside New Hampshire, classification shall be used
for revenue received from LEAs outside New Hampshire for education
programs, classified further by program as follows:
a. Source
code 1331, regular day school tuition from LEAs outside New
Hampshire;
b. Source
code 1332, special education tuition from LEAs outside New Hampshire; and
c. Source
code 1333, vocational education tuition from LEAs outside New Hampshire; and
(4) Source
code 1340, tuition from other sources, classification shall be used for revenue
for tuition paid by companies or other sources, classified further by program,
as follows:
a. Source
code 1341, tuition for regular day school from companies or other sources;
b. Source
code 1342, tuition for special education from companies or other sources; and
c. Source
code 1349, other tuition from companies or other sources.
(c) Source code 1400,
transportation fees, classification shall be used for revenue for transporting
students to and from school and school activities, classified further by program
and source as follows:
(1) Source
code 1410, transportation fees from individuals, classification shall be used
for revenue from students, parents, and other individuals, for transporting
students to and from school and school activities, classified further by
program, as follows:
a. Source
code 1411, regular day school transportation fees from students, parents, and other individuals; and
b. Source
code 1414, summer school transportation fees from students, parents, and other individuals;
(2) Source
code 1420, transportation fees from other LEAs within New Hampshire, classification
shall be used for transportation fees from other LEAs within New Hampshire for
transporting students to and from school and school activities, classified further
by program, as follows:
a. Source
code 1421, regular day school transportation fees, from other LEAs within New Hampshire;
b. Source
code 1422, special education transportation fees, from other LEAs within New
Hampshire; and
c. Source
code 1423, vocational educational transportation fees, from other LEAs within New Hampshire;
(3) Source
code 1430, transportation fees from LEAs outside New Hampshire,
classification shall be used for revenue for transporting students to and from
school and school activities, classified further by program, as follows:
a. Source
code 1431, regular day school transportation fees received from LEAs outside New Hampshire;
b.
Source code 1432, special education transportation fees from LEAs
outside New Hampshire; and
c.
Source code 1433, vocational education transportation fees from LEAs
outside New Hampshire; and
(4) Source
code 1440, transportation fees from other sources, classification shall be used
for revenue from other sources for transporting students to and from school and
school activities.
(d) Source code 1500, earnings
on investments, classification shall be used for revenue from holdings invested
for earning purposes.
(e) Source code 1600, food
service, classification shall be used for revenue for dispensing food to
students and adults.
(f) Source code 1700,
student activities, classification shall be used for revenue from school sponsored
activities.
(g) Source code 1800,
revenue from community services activities, classification shall be used for
revenue from community services activities operated by an LEA.
(h) Source code 1900, other
revenue from local sources, classification shall be used for other revenue from
local sources which are not classified above, using the following:
(1) Source
code 1910, rental, classification shall be used for revenue from the rental of
either real or personal property owned by the LEA;
(2) Source
code 1920, contributions and donations from private sources, classification
shall be used for revenue from a philanthropic foundation, private individuals,
or private organizations for which no repayment or special service to the
contributor is expected;
(3) Source
code 1930, gains or losses on sale of fixed assets,
classification shall be used:
a. For the amount of revenue which exceeds the book value of
the fixed assets sold; and
b. Only
in conjunction with proprietary funds;
(4) Source
code 1940, textbook sales and rentals, classification shall be used for revenue
from the sale or rental of textbooks as follows:
a. Source
code 1941, textbook sales, for revenue from the sale of textbooks; and
b. Source
code 1942, textbook rentals, for revenue from the rental of textbooks;
(5) Source
code 1950, services provided to other LEAs, classification shall be:
a. Used
for revenue from services provided to other LEAs, other than tuition and transportation
services; and
b. Classified
further by law or payor group, as follows:
1. Source
code 1951 services provided to other LEAs within New Hampshire; and
2. Source
code 1952, services provided to LEAs outside New Hampshire;
(6) Source
code 1960, services provided other local governmental units, classification
shall be used for revenue from services provided to other local governmental
units; and
(7) Source
code 1990, other local revenue, classification shall be used for revenue from
local sources not provided for elsewhere.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503,
eff 12-9-22
Rev 1106.02 Source Code
3000: Revenue From State of New Hampshire.
(a) Source code 3100,
unrestricted grants-in-aid, classification shall be used for revenue recorded
as grants by the LEA from state funds which can be used for any legal purpose
desired by the LEA without restriction, as follows:
(1) Source
code 3111, adequate education grants classification, shall be used for revenues
realized under RSA 198:41;
(2) Source
code 3112, education property tax classification, shall be used for revenues realized
under RSA 76:3; and
(3)
Source code 3190, other unrestricted
state aid, classification shall be used for other unrestricted revenue from an
unrestricted state source.
(b) Source code 3200,
restricted grants-in-aid, classification shall be used for revenue recorded as
grants by the LEA from state funds, which will be used for a categorical or
specific purpose, as follows:
(1) Source
code 3210, school building aid, classification shall be used for revenue
realized to pay a portion of the principal due on bonds sold for construction
purposes, pursuant to RSA 198:15-a and RSA 198:15-b;
(2) Source
code 3220, kindergarten aid, classification shall be used for revenue realized pursuant
to RSA 198:48-a;
(3) Source
code 3230, special education aid, classification shall be used for
revenues realized to assist school districts in meeting special education costs
in their special education programs, pursuant to RSA 186-C:18;
(4)
Source code 3240, area vocational school aid, classification shall be used for revenue
realized to pay a portion of area vocational costs for tuition, transportation,
and buildings, as follows:
a. Source
code 3241, tuition, classification shall be used for revenue realized to pay a portion
of the tuition for students attending an area vocational program which is not available
at the student's regular high school, pursuant to RSA 188-E:7 and RSA 188-E:9;
b. Source
code 3242, transportation, classification shall be used for revenue realized to
pay transportation charges for students attending an area vocational program
which is not available at the student's regular high school, pursuant to RSA
188-E:8 and RSA 188-E:9;
c. Source
code 3243, buildings, classification shall be used for revenues realized to pay
for the construction of the area regional vocational centers, pursuant to RSA
188-E:3 and RSA 188-E:10; and
d. Source
code 3249, other vocational aid, classification shall be used for revenues realized
from other vocational aid;
(5) Source
code 3250, adult education, classification shall be used for revenues realized
to provide an adult tutorial program for functionally illiterate adults, pursuant
to RSA 186:62-63;
(6) Source
code 3260, child nutrition aid, classification shall be used for revenues
realized to provide food and nutrition programs pursuant to RSA 189:11-a;
(7) Source
code 3270, driver education, classification shall be used for revenues
realized to pay a portion of the costs of students completing an approved
driver education program, pursuant to RSA 263:52; and
(8) Source
code 3290, other, classification shall be used for other revenue realized for specific
categorical programs, not otherwise classified above.
(c) Source code 3700,
grants-in-aid through public intermediate agencies, classification shall be used
for revenue from the state through intermediate agencies.
(d) Source code 3800,
revenue in lieu of taxes, classification shall be used for revenue from
commitments or payments made out of general revenues
by the state to the LEA in lieu of taxes it would have had to pay had its
property or other tax base been subject to taxation on the same basis as
privately owned property.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; amd
by #12497, eff 3-21-18; ss by #13503, eff 12-9-22
Rev 1106.03 Source Code
4000: Revenue From Federal Government.
(a) Source code 4100,
unrestricted grants-in-aid from the federal government, classification shall be
used for revenues received from the federal government as grants to the LEA
which may be used for any legal purpose desired by the LEA without restriction.
(b) Source code 4200,
unrestricted grants-in-aid from the federal government through the state,
classification shall used be for revenues received
from the federal government through the state as grants which may be used for
any legal purpose desired by the LEA without restriction.
(c) Source code 4300,
restricted grants-in-aid received from the federal government, classification shall
be used for revenue received from the federal government as grants to the LEA
which shall be used for a categorical or specific purpose.
(d) Source code 4500,
restricted grants-in-aid from the federal government through the state,
classification shall be used for revenues from the federal government through
the state as grants to the LEA which will be used for a categorical or
specific purpose as follows:
(1) Source
code 4540, vocational education, classification shall be used for vocational education
revenue from the federal government through the state;
(2) Source
code 4550, adult education, classification shall be used for adult education revenue
from the federal government through the state;
(3) Source
code 4560, child nutrition, classification shall be used for child nutrition
revenue from the federal government through the state;
(4) Source
code 4570, disabilities programs, classification shall be used for disabilities
programs revenues from the federal government through the state;
(5) Source
code 4580, medicaid distribution, classification
shall be used for medicaid distribution revenues from
the federal government through the state; and
(6) Source
code 4590, other restricted federal aid, classification shall be used for other
restricted federal aid through the state, not otherwise classified above.
(e) Source code 4700,
grants-in-aid from the federal government through other intermediate agencies,
classification shall be used for revenues from the federal government through
an intermediate agency other than the state.
(f) Source code 4800,
revenue in lieu of taxes, classification shall be used for commitments or payments
made from general revenues by the federal government to the LEA in lieu of
taxes it should have had to pay had its property or other tax base been subject
to taxation on the same basis as privately owned property or other tax base, as
follows:
(1) Source
code 4810, federal forest reserve, classification shall be used for revenue in
lieu of taxes from the federal government pursuant to RSA 227-H:22; and
(2) Source
code 4890, other, classification shall be used for all other revenue in lieu of
taxes from the federal government.
(g) Source code 4900,
revenue for or on behalf of the LEA, classification shall be used for
commitment or payment made by the federal government for the benefit of the LEA
or contribution of equipment, supplies, or both.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New.
#6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff
12-9-22
Rev 1106.04 Source Code
5000: Other Sources.
(a) Source code 5100, sale
of bonds and notes, classification shall be used for proceeds from the sale of bonds
and notes, including any premiums and accrued interest, as follows:
(1) Source
code 5110, bond and notes principal, classification shall be used for the
proceeds of principal from notes and the sale of bonds;
(2) Source
code 5120, premium, classification shall be used for the proceeds from
that portion of the sales price on bonds in excess of their par value;
(3) Source
code 5130, accrued interest, classification shall be used for accrued
interest realized from note proceeds and the sale of bonds; and
(4) Source
code 5140, reimbursement anticipation notes, classification shall be used
for the proceeds from notes taken in anticipation of state aid pursuant to RSA
198:20-d.
(b) Source code 5200, fund
transfers, classification shall be used for revenue earned or received from
another fund which will not be repaid, as follows:
(1) Source
code 5210, transfer from general fund, classification shall be used for
transfers authorized by RSA 35:5 to a capital reserve fund and for revenue
earned or received by other funds as authorized and appropriated in the general
fund budget;
(2) Source
code 5221, transfer from food service special revenue fund, classification
shall be used for revenue earned or received from the food service special
revenue fund;
(3) Source
code 5222, transfer from all other special revenue funds, classification shall
be used for revenue earned or received from all other special revenue funds;
(4) Source
code 5230, transfer from capital projects funds, classification shall be used
as authorized by RSA 33 for revenue earned or received from the capital
projects funds; and
(5) Source
code 5250, transfer from trust and agency funds, classification shall be used
for revenue earned or received from trust and agency funds, as follows:
a. Source
code 5251, transfer from capital reserve fund, classification shall be used by the
general fund or the capital projects fund as
authorized by RSA 35:15 for revenue earned or received from the capital reserve
funds;
b. Source
code 5252, transfer from expendable trust fund, classification shall be used by
the general fund or the capital projects fund as
authorized by RSA 198:20-c for revenue earned or received from the expendable
trust funds; and
c. Source
code 5253, transfer from non-expendable trust fund, classification shall be used
by the general fund or the capital project fund as
authorized by RSA 31:31 for revenue earned or received from nonexpendable trust
funds.
(c) Source code 5300, sale or compensation for loss of fixed assets,
classification shall be used for proceeds received from the sale of school
property or compensation for the loss of fixed assets. This source code shall
be used by funds other than proprietary funds.
(d) Source code 5500,
capital leases, classification shall be used for gross financial resources
provided by the issuance of general long term
liabilities.
(e) Source code 5600, lease
purchases, classification shall be used for gross financial resources provided
by the issuance of general long term
liabilities.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503,
eff 12-9-22
PART
Rev 1107 CLASSIFICATION OF EXPENDITURES BY FUNCTION
Rev 1107.01 Function
Code 1000: Instruction. Expenditures related to instruction
shall include activities dealing directly with the teaching of students or the
interaction between teacher and students, classified further by program as
follows:
(a) Function code 1100,
regular programs, classification shall be used for instructional activities
designed to provide grades kindergarten through 12 students with learning
experiences to prepare them for activities as citizens, family members, and
non-vocational workers as contrasted with programs designed to improve or
overcome physical, mental, social, or emotional handicaps, or any combination
of these handicaps;
(b) Function code 1200,
special programs, classification shall be used for instructional activities designed
primarily to deal with students having special needs;
(c) Function code 1300,
vocational programs, classification shall be used for instructional activities
that provide students with the opportunity to develop the knowledge, skills,
and attitudes needed for employment in an occupational area;
(d) Function code 1400,
other instructional programs, classification shall be used for activities that
provide grades kindergarten through 12 students with learning experiences not
included in the Function codes 1100, 1200, 1300, 1500, and 1600;
(e) Function code 1500,
non-public school programs, classification shall be used for activities for
students attending a school established by an agency other than the state or federal
government, which usually is supported primarily by other than public funds;
(f) Function code 1600,
adult or continuing education programs, classification shall be used for
instructional activities designed to develop knowledge and skills to meet
immediate and long-range educational objectives of adults;
(g) Function code 1700,
community or junior college education programs, classification shall be used
for instructional activities for students attending an institution of higher
education which offers the first 2 years of college instruction
and the LEA has the responsibility of providing this program; and
(h) Function code 1800,
community services programs, classification shall be used for activities not
directly related to the provision of educational services in the LEA.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff
12-9-22
Rev 1107.02 Function
Code 2000: Support Services.
(a) Function code 2100,
support services for students, classification shall be used for activities
designed to assess and improve the well-being of students and to supplement the
teaching process as follows:
(1) Function
code 2110, attendance and social work services, classification shall be used
for activities which:
a. Have
as their purpose the improvement of the attendance of students at school; and
b. Attempt
to prevent or solve problems of students which involve home, school, and community;
(2) Function
code 2120, guidance services, classification shall be used for activities concerned
with the following:
a. Counseling
with students and parents;
b. Providing
consultation with other staff members on learning problems;
c. Evaluating
abilities of students;
d. Assisting
students making educational and career plan choices;
e. Assisting
students in personal and social development;
f. Providing
referral assistance for available guidance services; and
g. Working
with other staff members in planning and conducting guidance programs for students;
(3) Function
code 2130, health services, classification shall be used for physical and
mental health services which are not direct instruction;
(4) Function
code 2140, psychological services, classification shall be used for activities concerned
with the following:
a. Administering
psychological tests and interpreting the results;
b. Gathering
and interpreting information about student behavior;
c. Working
with other staff members in planning school programs to meet special needs of
students as indicated by psychological tests; and
d. Behavioral
evaluation and planning and managing a program of psychological services, including
psychological counseling for students;
(5) Function
code 2150, speech pathology and audiology services, classification shall be used
for activities which have as their purpose the identification, assessment, and
treatment of children with impairments in speech, hearing, and language;
(6) Function
code 2160, physical and occupational therapy services, classification shall be used
for activities which assess the need for and provide treatment to increase the
physical, communication, and occupational skills of students; and
(7) Function
code 2190, other support services, classification shall be used for other
support services to students not classified elsewhere in the 2100 series.
(b) Function code 2200,
support services for instructional staff, classification shall be used for
activities associated with assisting the instructional staff with the content
and process of providing learning experiences for students, as follows:
(1) Function
code 2210, improvement of instruction services, classification shall be used
for activities which are designed primarily for assisting instructional staff
in planning, developing, and evaluating the process of providing challenging
learning experiences for students;
(2) Function
code 2220, educational media services, classification shall be used for the following:
a. Educational
media including any devices, content materials, methods, or experiences for
teaching and learning purposes; and
b. Activities
concerned with the use of all teaching and learning resources, including hardware
and content materials; and
(3) Function
code 2290, other support services for instructional staff, classification shall
be used for supporting services to the instructional staff not properly
classified elsewhere in the 2200 series.
(c) Function code 2300,
support services for general administration, classification shall be used for
activities concerned with establishing and administering policy in connection
with operating the LEA, as follows:
(1) Function
code 2310, school board services, classification shall be used for activities
of the elected body which has been:
a. Created
according to state law; and
b. Vested
with responsibilities for educational activities in a given
administrative unit; and
(2) Function
code 2320, executive administration services, classification shall be used for
the following:
a.
Activities associated with the overall general administration of, or executive responsibility
for, the entire LEA; and
b. Funded
positions of:
1. Superintendent;
2. Assistant,
deputy, and associate superintendents;
3. Business
administrator; and
4. Teacher
consultant.
(d) Function code 2400,
support services for school administration, classification shall be used for
activities concerned with over-all administrative responsibility for a school,
as follows:
(1) Function
code 2410, office of the principal services, classification shall be used for activities
performed by the principal, assistant principals, and other assistants while
they supervise all operations of the school, evaluate staff members, supervise and maintain records, and coordinate school instructional
activities with those of the LEA; and
(2) Function
code 2490, other support services for school administration, classification
shall be used for expenditures for graduation, department chairpersons and
activity funds.
(e) Function code 2500,
support services for business, classification shall be used for activities
concerned with paying, transporting, exchanging, and maintaining goods and services
for the LEA, as follows:
(1) Function
code 2510, fiscal services, classification shall be used for activities
concerned with fiscal operations of the LEA;
(2) Function
code 2520, purchasing services, classification shall be used for activities concerned
with purchasing supplies, furniture, equipment, and materials used in schools or
school system operations;
(3) Function
code 2530, warehousing and distributing services, classification shall be
used for activities concerned with receiving, storing, and distributing
supplies, furniture, equipment, materials, and mail;
(4) Function
code 2540, printing, publishing, and duplicating services, classification shall
be used for:
a. Activities
of printing and publishing administrative publications,
b. Annual
reports, directories, and manuals; and
c. Those
activities concerned with duplicating and printing for the LEA; and
(5) Function
code 2590, other support services for business, classification shall be used
for other support services to business not classified elsewhere in the 2500
series.
(f) Function code 2600,
operation and maintenance of plant services, classification shall be used for
activities concerned with keeping the physical plant open, comfortable
and safe for use, and keeping the grounds, buildings, and equipment in effective
working condition and state of repair.
(g) Function code 2700, student
transportation services, classification shall be used for activities concerned
with the conveyance of students to and from school and other school activities,
as provided by state and federal law.
(h) Function code 2800,
support services, central, classification shall be used for activities
concerned with planning, research, development, evaluation, information, staff,
and data processing services, other than general administration.
(i) Function
code 2900, other support services, classification shall be used for all other
support services which are not properly classified elsewhere in the 2000
series.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1107.03 Function
Code 3000: Operation of Non-instructional Services. Operation of
non-instructional services, classification shall be used for those activities
concerned with providing non-instructional services to students, staff, or the
community, further classified as follows:
(a) Function code 3100,
food services operations, classification shall be used for activities concerned
with providing food to students and staff in a school or LEA;
(b) Function code 3200,
enterprise operations, classification shall be used for activities where stated
intent is that the costs are financed or recovered primarily through user
charges; and
(c) Function code 3300,
community services operations, classification shall be used for activities
concerned with providing community services to students, staff
or other community participants.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss
by #13503, eff 12-9-22
Rev 1107.04 Function
Code 4000: Facilities Acquisition and Construction Services. Facilities
acquisition and construction services, classification shall be used for
activities concerned with:
(a) Acquisition of land and
buildings;
(b) Remodeling of buildings;
(c) Construction of
buildings and additions to buildings;
(d) Initial installation or
extension of service systems and other built-in equipment; and
(e) Improvements to sites.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1107.05 Function
Code 5000: Other Outlays.
(a) Function code 5100,
debt service, classification shall be used for servicing of debt of the LEA,
including payments of both principal and interest, further classified as
follows:
(1) Function
code 5110, principal, classification shall be used for the principal portion of
loan payments; and
(2) Function
code 5120, interest, classification shall be used for the interest portion of
loan payments.
(b) Function code 5200,
fund transfers, classification shall be used for transactions which withdraw
money from one fund and place it in another without recourse, as follows:
(1) Function
code 5210, transfer to general fund, classification shall be used for transfers
authorized by RSA 33:3-a from the capital projects fund and transfers
authorized by RSA 35:15 from capital reserve funds to the general fund;
(2) Function
code 5220, transfer to special revenue funds, classification shall be used for transfers
of federal grants and other reimbursements from the general fund to special
revenue funds, further classified as follows:
a. Function
code 5221, transfer to food service fund, classification shall be used for transfers
to the food service fund appropriated or duly authorized; and
b. Function
code 5222, transfer to all other special revenue, classification shall be used for transfers to all other special revenue funds;
(3) Function
code 5230, transfer to capital projects funds, classification shall be used for
transfers authorized by RSA 35:15 from the capital reserve fund to capital
projects funds; and
(4) Function
code 5250, transfer to trust and fiduciary funds, classification shall be used
for transfers further classified as follows:
a. Function
code 5251, transfer to capital reserve fund, classification shall be used for transfers
authorized by RSA 35:5 from the general fund to capital reserve funds;
b. Function
code 5252, transfer to other expendable trust fund, classification shall be used
for transfers to expendable trust funds;
c. Function
code 5253, transfer to non-expendable trust fund, classification shall be used
for transfers to non-expendable trust funds; and
d. Function
code 5254, transfer to fiduciary fund, classification shall be used for transfers
appropriated or duly authorized.
(c) Function code 5300,
intergovernmental agency allocations, classification shall be used for funds
paid as follows:
(1) Function
code 5310, allocations to charter schools, classification shall be used for transfers
to an approved charter school not operated by the LEA; and
(2) Function
code 5390, allocation to other governmental agencies, classification shall be used
for transfers to other governmental agencies.
(d) Revenues shall be
allocated to the appropriate funds when received, and shall
not be accepted in the general fund and later transferring them.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART
Rev 1108 CLASSIFICATION OF EXPENDITURES
BY OBJECT
Rev 1108.01 Object Code
100: Personal Services for Salaries. Personal services and
salaries classification shall be the amounts earned by employees of the LEA who
are considered to be in positions of a permanent
nature or hired temporarily.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1108.02 Object Code
200: Personal Services for Employee Benefits.
(a) Personal services for
employee benefits classification shall be the amounts accrued or paid by the
LEA on behalf of employees.
(b) The amounts in (a)
above shall not be included in the gross salary, but
shall be those in excess of that amount.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1108.03 Object Code
300: Purchased Professional and Technical Services.
(a) Object code 310,
official or administrative services, classification shall be used for services
performed by persons qualified to assist management either in the broad policy
area or in the general operation of the LEA.
(b) Object code 320,
professional education services, classification shall be used for services
supporting instructional program and its administration.
(c) Object code 330, other
professional services, classification shall be used for services other than
educational supporting the operation of the LEA.
(d) Object code 340,
technical services, classification shall be used for services to the LEA which
are not regarded as professional, but require basic scientific knowledge,
manual skills, or both.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1108.04 Object Code
400: Purchased Property Services. Purchased property services
shall be services purchased to operate, repair, maintain, and rent property
owned or used by the LEA, but performed by persons other than LEA employees.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1108.05 Object Code
500: Other Purchased Services.
(a) Other purchased
services shall be expenditures for services rendered by organizations or
personnel not on the payroll of the LEA other than those included under Object
code 300 or Object code 400.
(b) The following
Object codes shall be used only with Function code 2700:
(1) Object
code 510, student transportation services, classification shall be used for expenditures
for transporting children to or from school and other school activities;
(2) Object
code 511, student transportation services from another LEA within New Hampshire,
classification shall be used for expenditures to other LEAs within New Hampshire for
the purpose of transporting children to and from school and school-related events;
(3) Object
code 512, student transportation services from LEA outside New Hampshire, classification
shall be used for expenditures to LEAs outside New Hampshire for transporting children
to or from school and school-related events; and
(4) Object
code 519, student transportation services purchased from other sources, classification
shall be used for payments to persons or agencies other than LEAs for transporting
children to or from school and school-related events.
(c) Object code 560,
tuition, shall be used only with Function code 1000 for expenditures
to reimburse other educational agencies for instructional services rendered to
students residing in the legal boundaries described for paying the LEA.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503,
eff 12-9-22
Rev 1108.06 Object Code
600: Supplies and Materials.
(a) Object code 600, supplies and materials, shall be for expenditures for:
(1) Material
items of an expendable nature that are consumed, worn out, or deteriorated in use;
or
(2) Items
that lose their identity through fabrication or incorporation into different or
more complex units or substances.
(b) Object code 620,
energy, classification shall be used for expenditures for energy and services
received from public or private utility companies.
(c) Object code 630, food,
classification shall be used for expenditures for food in the school food
service program.
(d) Object code 640, books
and information resources, classification shall be used for expenditures for
the acquisition of information.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #10304,
eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1108.07 Object Code
700: Property.
(a) Object code 710, land
and improvements, classification shall be used for expenditures for the
purchase of land and improvements thereon.
(b) Object code 720,
buildings, classification shall be used for expenditures for acquiring existing
buildings including expenditures for installment or lease payments, except
interest, which have a terminal date and result in the acquisition of
buildings, except payments to public school housing authorities or similar
agencies.
(c) Object code 730,
equipment, classification shall be:
(1) Used
for expenditures for the initial, additional, and replacement items of
equipment; and
(2) Used
with all Function codes except 5000.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1108.08 Object Code 800:
Other Objects. Object code 800, other objects, classification
shall be used for expenditures for goods and services not otherwise classified
above, as follows:
(a) Object code 810, dues
and fees, classification shall be used for expenditures or assessments for
membership in professional or other organizations;
(b) Object code 830,
interest, classification shall be used for expenditures for interest on bonds
or notes;
(c) Object code 831,
redemption of principal, shall be for outlays from current funds to retire
bonds or notes, and shall be only with Function code 5100;
(d) Object code 840,
contingency, classification shall be used:
(1) For
budgeting of appropriations only with Function code 2310, school board
services; and
(2) To
charge expenditures to the appropriate function and object; and
(e) Object code 890,
miscellaneous, classification shall be used for:
(1) Expenditures
for goods or services not properly classified in one of the objects included above;
and
(2) All
Function code except 5000.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New.
#6476, eff 3-26-97; ss by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503,
eff 12-9-22
Rev 1108.09 Object Code
900: Other Uses of Funds.
(a) Object code 900, other
uses of funds classification, shall be used to
classify transactions which are not properly recorded as expenditures to the
LEA, but require budgetary or accounting control.
(b) Object code 910, fund transfers
out, classification shall be used for all transactions conveying money from one
fund to another without recourse.
Source. #6869, eff 10-20-98; ss by #8306, eff 3-22-05;
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART
Rev 1109 CLASSIFICATION OF EXPENDITURES BY INSTRUCTIONAL
ORGANIZATION
Rev 1109.01 Organization
Code 00: District Wide. The district wide classification shall
be for an expenditure transaction:
(a) Applicable to the
entire LEA; and
(b) Not clearly assignable
to an instructional level.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503,
eff 12-9-22
Rev 1109.02 Organization
Code 10: Elementary School. The organization code 10, elementary
school classification, shall be for a school organization composed of any
combination of grades below grade 9, under rules adopted by the commissioner of
education under Ed 306, minimum standards for public school approval.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; amd by #6869, eff
10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503,
eff 12-9-22
Rev 1109.03 Organization
Code 20: Middle School. The organization code
20, middle school classification, shall be for a school organization
between an elementary school and a high school under rules adopted by the
commissioner of education under Ed 306, minimum standards for public school
approval.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1109.04 Organization
Code 30: Secondary School. The organization code
30, secondary school classification, shall be for a school comprising any
span of grades beginning with the next grade following an elementary or middle
school and ending with or below grade 12 under rules adopted by the
commissioner of education under Ed 306, minimum standards for public school
approval.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1109.05 Organization
Code 40: Postsecondary Education. The organization code
40, postsecondary education classification, shall be for a school for
adults and out-of-school youth who have either completed, not begun, or
interrupted their formal education and are pursuing skills or knowledge in
other than regularly prescribed courses.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART
Rev 1110 CLASSIFICATION OF BALANCE SHEET ACCOUNTS
Rev 1110.01 Assets and
Other Debits.
(a) Current assets shall
consist of cash or anything that can be readily converted to cash and be classified
as follows:
(1) Account
100, cash, classification shall be used for sum total
of district cash held in banks, on hand, as petty cash, as change fund or by
fiscal agent, as follows:
a. Account
101, cash in bank, classification shall be used for all funds on deposit with a
bank or savings and loan institution;
b. Account
102, cash on hand, classification shall be used for currency, coin, checks, postal
and express money orders, and bankers’ drafts on hand;
c. Account
103, petty cash, classification shall be used for a sum of money set aside for the purpose of paying small obligations for
which issuance of a formal voucher and check would be too expensive and time-consuming;
d. Account
104, change cash, classification shall be used for a sum of money set aside for
providing change; and
e. Account
105, cash with fiscal agent, classification shall be used for deposits with fiscal
agents for payment of matured bonds and interest;
(2) Account
110, investments, classification shall be used for sum total
of district investments, unamortized premium on investments, unamortized
discount on investments, interest receivable on investments, and accrued
interest on investments purchased, as follows:
a. Account
111, investments, classification shall be used for securities with a maturity of
90 days or more, held for the production of income in the form of interest or dividends;
b. Account
112, unamortized premiums on investments, classification shall be used for the
excess of the amount paid for long term investments over the face value which
has not yet been amortized;
c. Account
113, unamortized discounts on investments, a credit classification shall be used
for the excess of the face value of securities over the amount paid for them
which has not yet been amortized;
d. Account
114, interest receivable on investments, classification shall be used for amount
of interest receivable on investments, exclusive of interest purchased; and
e. Account
115, accrued interest on investments purchased, classification shall be used for
interest accrued on investments between last interest payment date and date of purchase;
(3) Account
120, assessments receivable, classification shall be used for the uncollected portion
of current assessment which is due the LEA;
(4) Account
130, interfund receivable, classification shall be used for the sum total of interfund loans and interfund accounts
receivable, as follows:
a. Account
131, interfund loans receivable, classification shall be used for an asset account
to record the loan by one fund to another fund in the same LEA; and
b. Account
132, interfund accounts receivable, classification shall be used for amounts owed
to a particular fund by another fund in the same LEA for goods sold or services
rendered;
(5) Account
140, intergovernmental accounts receivable, classification shall be used for amounts
due to the LEA from another governmental unit;
(6) Account
150, other receivables, classification shall be used for the sum
total of other accounts receivable and estimates for uncollectibles
accounts, as follows:
a. Account
151, loans receivable, classification shall be used for amounts which have been
loaned to persons or organizations, including notes taken as security for such loans,
where permitted by statutory authority;
b. Account
152, estimated uncollectible loans receivable, a credit classification, shall
be used for that portion of loans receivable which is estimated will not be collected;
c. Account
153, other accounts receivable, classification shall be used for amounts owing
on open accounts from private persons, firms, or corporations for goods and services
furnished by the LEA; and
d. Account
154, estimated uncollectible accounts receivable, a credit classification, shall
be used for that portion of accounts receivable which is estimated will not be collected;
(7) Account
160, bond proceeds receivable, classification shall be used for an account used
to designate the amount receivable upon the sale of bonds;
(8) Account
170, inventories, classification shall be used for the sum
total of the cost of goods, supplies, or equipment held by the LEA for
either consumption or resale, as follows:
a. Account
171, inventories for consumption, classification shall be used for the cost of supplies
and equipment on hand, not yet distributed to requisitioning units; and
b. Account
172, inventories for resale, classification shall be used for the value of goods
held by the LEA for resale rather than for use in its own operations;
(9) Account
180, prepaid expenditures or expenses, classification shall be used for expenditures
or expenses paid for benefits not yet received; and
(10) Account
190, other current assets, classification shall be used for the sum total of deposits and other current assets not otherwise
classified, as follows:
a. Account
191, deposits, classification shall be used for funds deposited by the LEA as prerequisite
to receiving services, goods, or both; and
b. Account
199, other current assets, classification shall be used for current assets not otherwise
classified.
(b) Account 200, capital
assets, shall consist of assets the LEA intends to hold or continue in use over
a long period of time, as follows:
(1) Account
210, sites, classification shall be used for a capital asset account which
reflects the acquisition value of land owned by the LEA, as follows:
a. If
land is purchased, this account shall include the purchase price and costs incurred
to put the land in condition for its intended use; and
b. If
the land is acquired by gift, the account shall reflect the appraised value at
time of acquisition;
(2) Account
220, site improvements, classification shall be used for a capital asset
account which reflects the acquisition value of permanent improvements, other
than buildings, which add value to land, as follows:
a. If
improvements are purchased or constructed, this account shall contain the
purchase or contract price; and
b. If
improvements are obtained by gift, this account shall reflect the appraised
value at the time of acquisition;
(3) Account
230, buildings and building improvements, classification shall be used for a capital
asset account which reflects the acquisition value of permanent structures to house
persons and property owned by the LEA, as follows:
a. If
buildings are purchased or constructed, this account shall include:
1. Purchase
or contract price of all permanent buildings; and
2. Fixtures
attached to and forming a permanent part of such buildings;
b. If
buildings are acquired by gift, the account shall reflect their appraised value
at time of acquisition; and
c. This account shall include all
building improvements added after purchase, construction, or acquisition by gift;
(4) Account
240, machinery and equipment, classification shall be used for total cost of machinery
and equipment including applicable accumulated depreciation; and
(5) Account
250, construction in progress, classification shall be used for the cost of construction
work undertaken but not yet completed.
(c) Budgeting accounts and
other debits shall consist of categories for budgeted and actual amounts of
revenues as well as offsetting accounts, as follows:
(1) Account
301, estimated revenues, classification shall be used for the
amount of revenues estimated to be received or to become receivable
during the fiscal period; and
(2) Account
302, revenues, a credit classification, shall be used for the total of all
revenues realized during a period.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98;
ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1110.02 Liabilities,
Fund Equity and Other Credits. Liabilities, reserves, and fund
balances shall consist of LEA debts, plus items which are not debts, but which
might become debts at some future time, as well as other budgeting accounts
which normally appear only on the interim financial statements, as follows:
(a) Current liabilities
shall be for those debts the LEA expects to pay within the next budget cycle,
as follows:
(1) Account
400, interfund payables, classification shall be used for the sum total of interfund loans and interfund accounts payable,
as follows:
a. Account
401, interfund loans payable, classification shall be used for a liability account
to record a debt owed by one fund to another fund in the same LEA; and
b. Account
402, interfund accounts payable, classification shall be used for amounts owed
by a particular fund to another fund in the same LEA for goods and services rendered;
(2) Account
410, intergovernmental accounts payable, classification shall be used for amounts
owed by the reporting LEA to another governmental unit;
(3) Account
420, other payables, classification shall be used for the sum
total of the LEA accounts, judgments and warrants payable, as follows:
a. Account
421, accounts payable, classification shall be used for liabilities on open accounts
owing to private persons, firms, or corporations for goods and services
received by an LEA;
b. Account
422, judgments payable, classification shall be used for amounts due to be paid
by an LEA as a result of court decisions; and
c. Account
423, warrants payable, classification shall be used for amounts due to designated
payees in the form of a written order drawn by the LEA directing the LEA treasurer
to pay a specific amount;
(4) Account
430, contracts payable, classification shall be used for the sum
total of the LEA’s contracts payable, construction contracts payable,
and the retainage on construction contracts, as follows:
a. Account
431, contracts payable, classification shall be used for amounts due on contracts
for assets, goods, and services received by an LEA;
b. Account
432, retainage on construction contracts, classification shall be used for liabilities
on account of construction contracts for that portion of work which has been completed
but on which part of the liability has not been paid pending final inspection, or
a lapse of a specified time period, or both; and
c. Account
433, construction contracts payable, classification shall be used for amounts due
by an LEA on contracts for construction of buildings, structures, and other improvements;
(5) Account
440, bonds and interest payable, classification shall
be used for the sum total of matured bonds payable, bonds payable, and
unamortized premiums on bonds sold, as follows:
a. Account
441, matured bonds payable, classification shall be used for bonds which have
reached or passed their maturity date but remain unpaid;
b. Account
442, bonds payable, classification shall be used for bonds which have not yet
reached or passed their maturity date but are due within one year or less;
c. Account
443, unamortized premiums on bonds sold, classification shall be used for an
account which represents that portion of the excess of bond proceeds over par value and which remains to be amortized over the remaining
life of the bonds; and
d. Account
444, bond interest payable, classification shall be used for bond interest due within one year;
(6) Account
450, loans and interest payable, classification shall
be used for short term obligations representing amounts borrowed for short periods,
as follows:
a. Account
451, loans payable, classification shall be used for short term obligations representing
amounts borrowed for short periods of time;
b. Account
452, lease obligations, classification shall be for current obligations of
lease amounts; and
c. Account
455, loan interest payable, classification shall be used for interest due
within one year;
(7) Account
460, accrued salaries and benefits, classification shall be used for salary and
fringe benefit costs incurred during the current accounting period which are
not payable until a subsequent accounting period;
(8) Account
470, payroll deductions and withholdings, classification shall be used for amounts
deducted from employees’ salaries for withholding taxes and other purposes, including
district-paid benefits amounts payable;
(9) Account
480, deferred revenues, classification shall be used for a liability account
which represents revenues collected before they become due; and
(10) Account
490, other current liabilities, classification shall be used for the sum total of deposits payable, amounts due fiscal agents and
other current liabilities not provided for elsewhere, as follows:
a. Account
491, deposits payable, classification shall be used for liability for deposits received
as a prerequisite to providing or receiving services, goods, or both;
b. Account
492, due to fiscal agent, classification shall be used for amounts due to fiscal
agents, such as commercial banks, for serving the LEA’s matured indebtedness; and
c. Account
499, other current liabilities, classification shall be used for other current liabilities
not provided for elsewhere;
(b) Long-term liabilities
shall be for debt with a maturity of more than one year after the date of
issuance, as follows:
(1) Account
511, bonds payable, classification shall be used for bonds which have not reached
or passed their maturity date and which are not due
within one year;
(2) Account
521, notes payable, classification shall be used for an unconditional written promise
signed by the maker to pay a certain sum of money one year or more after the
date of issuance;
(3) Account
531, capital lease obligations, classification shall be used for amounts
remaining to be paid on capital lease purchase agreements;
(4) Account
551, compensated absences, classification shall be used for amounts remaining beyond
the period of one year to be paid on compensated absences balances; and
(5) Account
590, other long-term liabilities, classification shall be used for other
long-term liabilities not provided for elsewhere;
(c) Budgeting accounts of
categories for budgeted and actual amounts related to expenditures and
encumbrances, which are closed at the end of the year, shall appear during the
fiscal period, including the following:
(1) Account
601, appropriations, classification shall be used for recording authorizations granted
to the school board to make expenditures for specific purposes;
(2) Account
602, expenditures, a debit classification, shall be used for designating the
total of expenditures charged against appropriations during such periods; and
(3)
Account 603, encumbrances, a debit classification, shall be used for
designating obligations in the form of purchase orders, contracts, or salary
commitments which are chargeable to an appropriation and for which part of the
appropriation is reserved; and
(d) Other credits shall
consist of fund equity and other residual interests, as follows:
(1) Account
720, contributed capital, classification shall be used as an equity account in
the proprietary funds which shows the amount of fund capital contributed by the
LEA from general government revenue and resources;
(2) Account
730, reserve for special purposes retained earnings, classification shall be
used for the accumulated earnings of the proprietary funds which have been
retained in the fund and which are reserved for a specific purpose;
(3) Account
740, unreserved retained earnings, classification shall be used for the accumulated
earnings of the proprietary funds which have been retained in the fund and which
are not reserved for any specific purpose;
(4) Account
750, reserved fund balance, classification shall be used for reserved fund balance
as follows:
a. Account
751, reserve for inventories, classification shall be used for a reserve representing
the portion of a fund balance segregated to indicate that assets equal to the amount
of reserve in inventories;
b. Account
752, reserve for prepaid expenses, classification shall be used for a reserve representing
that portion of a fund balance segregated to indicate that assets equal to the amount of reserve in prepaid expenses;
c. Account
753, reserve for encumbrances, classification shall be used for a reserve representing
the segregation of a portion of a fund balance to provide for unliquidated encumbrances;
d. Account
754, reserve for continuing appropriations, classification shall be used for segregation
of a portion of a fund balance which represents the unexpended portion of a special
warrant article voted by the legislative body as nonlapsing
according to RSA 32:7, VI or by the governing body according to RSA 32:7, V;
e. Account
755, reserve for amounts voted from surplus, classification shall be used for segregation
of a portion of a fund balance set apart by the legislative body at the annual meeting
for a particular purpose in the following fiscal year; and
f. Account
756, reserve for endowments, classification shall be used for a reserve representing
the principal portion of a nonexpendable trust fund;
(5) Account
760, reserve for special purposes fund balance, classification shall be used
for a reserve representing a portion of a fund balance segregated for a special
unpredicted obligation occurring prior to the end of the fiscal year; and
(6) Account
770, unreserved fund balance, classification shall be used for the excess of
the assets of a fund over its liabilities and reserves.
Source. #5072, eff 2-21-91; amd by #6125, eff
11-23-95; ss by #6476, eff 3-26-97; amd by #6869, eff 10-20-98; ss by #8306,
eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
PART
Rev 1111 FORMS AND REPORTS REQUIRED BY RSA 21-J:34
Rev 1111.01 Form and
Report Availability.
(a) Forms and reports shall
be available by:
(1) Written
request to the department;
(2) Calling
(603) 230-5090; or
(3) Accessing
them via the Municipal Tax Rate Setting Portal at https://proptax.org.
Source. #5072, eff 2-21-91; ss by #6125, eff
11-23-95; ss by #6476, eff 3-26-97; amd and moved by #6869, eff 10-20-98
(formerly Rev 1111.07); ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss
by #13503, eff 12-9-22
Rev 1111.02 Form MS-22,
Report of Appropriations Actually Voted.
(a) School districts shall
complete and file within 20 days after the annual or special meeting(s) Form
MS-22, report of appropriations actually voted, with
the department of revenue administration.
(b) Form MS-22 shall
contain dated signatures of a majority of the school
board, the school district clerk, and the superintendent to certify that the
information contained in the form is true, correct, and accurate to the best of
their belief.
Source. #5072, eff 2-21-91; rpld
and moved by #6125, eff 11-23-95 (formerly Rev 1111.09); ss by #6476, eff
3-26-97; amd and moved by #6869, eff 10-20-98 (formerly Rev 1111.08); ss and
moved by #8306, eff 3-22-05 (from Rev 1111.01); ss by #10304, eff 3-22-13; ss
by #13503, eff 12-9-22
Rev 1111.03 Form MS-24,
Revised Estimated Revenues.
(a) The school board or its
designee shall prepare and file annually by September 1 Form MS-24, revised estimated
revenues, with the department of revenue administration.
(b) Form MS-24 shall contain
the dated signature of the preparer to certify that the information contained
in the form is true to the best of the preparer’s belief.
Source. #5072, eff 2-21-91; moved by #6125, eff
11-23-95 (formerly Rev 1111.10); ss by #6476, eff 3-26-97; amd and moved by
#6869, eff 10-20-98 (formerly Rev 1111.09); ss and moved by #8306, eff 3-22-05
(from Rev 1111.02); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1111.04 Form MS-25,
School Financial Report.
(a) The school board shall
complete and file annually not later than September 1 Form MS-25, school
financial report with the department of revenue administration.
(b) Form MS-25 shall
contain dated signatures of the school board chairperson and the superintendent
of schools along with the signatures of school board members to certify that
the information contained in the form is true, accurate, and complete.
(c) Form MS-25 shall be
completed by using:
(1) Balance
sheet accounts listed in Rev 1110;
(2) Revenue
source codes listed in Rev 1106; and
(3) Expenditures
by function codes listed in Rev 1107.
Source. #6125, eff 11-23-95; ss by #6476, eff
3-26-97; amd and moved by #6869, eff 10-20-98 (formerly Rev 1111.10); ss and
moved by #8306, eff 3-22-05 (from Rev 1111.03); ss by #10304, eff 3-22-13; ss
by #13503, eff 12-9-22
Rev 1111.05 Form MS-26,
School Budget Form.
(a) School boards with
school districts which have not adopted the provisions of RSA 32:14 through RSA
32:24 shall complete Form MS-26, school budget form for the annual meeting.
(b) Form MS-26 shall
contain signatures of the school board members to certify that the information
contained in the form and to the best of their belief it is true, correct,
and complete.
(c) Form MS-26 shall be posted:
(1) With
the warrant; and
(2) In
the annual report if required by RSA 32:5, VII.
(d) A copy of Form
MS-26 shall be sent to the school clerk.
(e) The warrant and Form
MS-26 shall be uploaded to the Municipal Tax Rate Setting Portal at
https://proptax.org.
Source. #5072, eff 2-21-91; ss by #6125, eff
11-23-95; ss by #6476, eff 3-26-97; amd and moved by #6869, eff 10-20-98
(formerly Rev 1111.11); ss and moved by #8306, eff 3-22-05 (from Rev 1111.04);
ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1111.06 Form
MS-26c, Dependent School Budget Form.
(a) School boards with
school districts which have adopted the provisions of RSA 21-J:34, VI shall
complete Form MS-26c, dependent school budget form, for the annual meeting.
(b) Form MS-26c shall
contain signatures of the school board members to certify that they have
examined the information contained in the form and to the best of their belief
it is true, correct, and complete.
(c) Form
MS-26c shall be posted:
(1) With
the warrant; and
(2) In
the annual report if required by RSA 32:5, VII.
(d) A
copy shall be sent to the school clerk.
(e) The warrant and Form
MS-26c shall be uploaded to the Municipal Tax Rate Setting Portal at
https://proptax.org.
Source. #8306, eff 3-22-05 (from Rev 1111.05); ss by
#10304, eff 3-22-13; ss by #13503, eff 12-9-22
Rev 1111.07 Form MS-27,
School Budget Form.
(a) The budget committee of
school districts operating under RSA 32:14 through RSA 32:24 shall complete
Form MS-27, school budget form, and submit the form to the school
board for the annual meeting.
(b) Form MS-27 shall
contain signatures of the school budget committee to certify they have examined
the information contained in the form and to the best of their belief it is
true, correct, and complete.
(c) Form MS-27 shall be
posted:
(1) With
the warrant; and
(2) In
the annual report if required under RSA 32:5, VII.
(d) A copy shall be sent to
the school clerk.
(e) The warrant and Form
MS-27 shall be uploaded to the Municipal Tax Rate Setting Portal at https://proptax.org.
(f) The budget committee
shall complete from MS-27 by using the:
(1) Source
codes listed in Rev 1106; and
(2) Function
codes listed in Rev 1107.
Source. #10304, eff 3-22-13 (from Rev 1111.05); ss by
#13503, eff 12-9-22
APPENDIX
|
RULE |
SPECIFIC STATE
STATUTE THE RULE IMPLEMENTS |
|
Rev 1101.01 -
1101.03 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1101.04 |
RSA 21-J:13,IV;
RSA 21-J:17; RSA 32:11 |
|
Rev 1101.05 -
1101.20 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1102 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1103 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1104 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1105 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1106.01 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1106.02 |
RSA 21-J:13,IV;
RSA 21-J:17; RSA 198:41; RSA 76:3; RSA 198:15-a,-b and l; RSA 186-C:18; RSA
188-E:3,7, 9 and 10; RSA 186:62 and 63; RSA 189-11-a; RSA 263:52 |
|
Rev 1106.03 |
RSA 21-J:13,IV;
RSA 21-J:17; RSA 227-H:22 |
|
Rev 1106.04 |
RSA 21-J:13,IV;
RSA 21-J:17; RSA 198:20 –c and -d; RSA 35:5 and 15; RSA 31:31 |
|
Rev 1107 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1108.01 -
1108.05 |
RSA 21-J:13,IV;
RSA 21-J:17 |
|
Rev 1108.06 -
1108.09 |
RSA 21-J:13,IV |
|
Rev 1109 |
RSA 21-J:13,IV |
|
Rev 1110.01 |
RSA 21-J:13,IV |
|
Rev 1110.02 |
RSA 21-J:13,IV;
RSA 32:7, V and VI |
|
Rev 1111.01 -
1111.03 |
RSA 21-J:13,IV;
RSA 21-J:34; |
|
Rev 1111.04 |
RSA 21-J:13,IV;
RSA 21-J:34; RSA 32: 14 – 24 |
|
Rev 1111.05 |
RSA 21-J:13,IV;
RSA 21-J:34; RSA 32:14 –24; RSA 32:5 |
|
Rev 1111.06 |
RSA 21-J:13,IV;
RSA 21-J:34 |
|
Rev 1111.07 |
RSA 21-J:13,IV;
RSA 21-J:34 |