Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1100 - FINANCIAL SOURCE CODING FOR LOCAL EDUCATIONAL AGENCIES
Part Rev 1102 - METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR SCHOOLS
Section Rev 1102.02 - Basis of Accounting

N.H. Admin. Code § Rev 1102.02

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Current through Register No. 50, December 12, 2024
Section 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.

N.H. Admin. Code § Rev 1102.02

#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