Current through Register No. 12, March 21, 2024
(a)
Source code 3100, unrestricted grants-in-aid, classification shall be used for
revenue recorded as grants by the LEA from state funds which can be used for
any legal purpose desired by the LEA without restriction, as follows:
(1) Source code 3111, adequate education
grants classification, shall be used for revenues realized under
RSA
198:41;
(2) Source code 3112, education property tax
classification, shall be used for revenues realized under
RSA
76:3; and
(3) Source code 3190, other unrestricted
state aid, classification shall be used for other unrestricted revenue from an
unrestricted state source.
(b) Source code 3200, restricted
grants-in-aid, classification shall be used for revenue recorded as grants by
the LEA from state funds, which will be used for a categorical or specific
purpose, as follows:
(1) Source code 3210,
school building aid, classification shall be used for revenue realized to pay a
portion of the principal due on bonds sold for construction purposes, pursuant
to RSA
198:15-a and
RSA
198:15-b;
(2) Source code 3220, kindergarten aid,
classification shall be used for revenue realized pursuant to
RSA
198:48-a;
(3) Source code 3230, special education aid,
classification shall be used for revenues realized to assist school districts
in meeting special education costs in their special education programs,
pursuant to RSA
186-C:18;
(4) Source code 3240, area vocational school
aid, classification shall be used for revenue realized to pay a portion of area
vocational costs for tuition, transportation and buildings, as follows:
a.Source code 3241, tuition, classification
shall be used for revenue realized to pay a portion of the tuition for students
attending an area vocational program which is not available at the student's
regular high school, pursuant to
RSA
188-E:7 and
RSA
188-E:9;
b.Source code 3242, transportation,
classification shall be used for revenue realized to pay transportation charges
for students attending an area vocational program which is not available at the
student's regular high school, pursuant to
RSA
188-E:8 and
RSA
188-E:9;
c.Source code 3243, buildings, classification
shall be used for revenues realized to pay for the construction of the area
regional vocational centers, pursuant to
RSA
188-E:3 and
RSA
188-E:10; and
d.Source code 3249, other vocational aid,
classification shall be used for revenues realized from other vocational
aid;
(5) Source code
3250, adult education, classification shall be used for revenues realized to
provide an adult tutorial program for functionally illiterate adults, pursuant
to RSA
186:62-63;
(6) Source code 3260, child nutrition aid,
classification shall be used for revenues realized to provide food and
nutrition programs pursuant to
RSA
189:11-a;
(7) Source code 3270, driver education,
classification shall be used for revenues realized to pay a portion of the
costs of students completing an approved driver education program, pursuant to
RSA
263:52; and
(8) Source code 3290, other, classification
shall be used for other revenue realized for specific categorical programs, not
otherwise classified above.
(c) Source code 3700, grants-in-aid through
public intermediate agencies, classification shall be used for revenue from the
state through intermediate agencies.
(d) Source code 3800, revenue in lieu of
taxes, classification shall be used for revenue from commitments or payments
made out of general revenues by the state to the LEA in lieu of taxes it would
have had to pay had its property or other tax base been subject to taxation on
the same basis as privately owned property.
