N.H. Admin. Code § Rev 1106.01

Current through Register No. 1, January 2, 2025

Section 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.

N.H. Admin. Code § Rev 1106.01

#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