Section 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 willbe 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 and/or supplies.N.H. Admin. Code § Rev 1106.03
#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