Section 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; andc. 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 account 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.N.H. Admin. Code § Rev 1106.04
#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