N.H. Admin. Code § Rev 2004.06

Current through Register No. 50, December 12, 2024
Section Rev 2004.06 - Source 3500: Revenues from Miscellaneous Sources

Revenues from miscellaneous sources shall be classified into the following accounts:

(a) Account 3500, special assessments, classification shall be for amounts levied against certain properties to defray all or part of the cost of specific capital improvements or services deemed to benefit primarily those properties;
(b) Account 3501, sale of village district property, classification shall be for proceeds from the sale of property previously used to pursue village district business;
(c) Account 3502, interest on investments, classification shall be for revenue received as compensation for the use of the village district's financial resources over a period of time;
(d) Account 3503, rents of property, classification shall be for revenue received as compensation for the use of the village district's property;
(e) Account 3504, fines and forfeits, classification shall be for revenue received from fines, penalties and forfeits imposed for:
(1) The commission of statutory offenses;
(2) Violation of lawful administrative rules;
(3) Neglect of official duties; and
(4) Confiscating deposits held as performance guaranties;
(f) Account 3506, insurance dividends and reimbursements, classification shall be for:
(1) Monies returned from the payment of insurance premiums paid in a prior period; or
(2) Claims for which the expenditure was incurred in prior periods;
(g) Account 3508, contributions and donations, classification shall be for revenue provided by private or public contributions; and
(h) Account 3509, revenue from other miscellaneous sources not otherwise classified, classification shall be used to accumulate information for reporting purposes regarding revenue from miscellaneous sources not classified in (a) through (g) above.

N.H. Admin. Code § Rev 2004.06

#10675, eff 9-24-14 (from Rev 2005.06 )

Adopted byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10675, Effective 9/24/2014, Expires9/24/2024.