New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter 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
Current through Register No. 12, March 21, 2024
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.
#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
