New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1100 - FINANCIAL SOURCE CODING FOR LOCAL EDUCATIONAL AGENCIES
Part Rev 1107 - CLASSIFICATION OF EXPENDITURES BY FUNCTION
Section Rev 1107.01 - Function Code 1000: Instruction

(a) Function code 1100, regular programs, classification shall be used for instructional activities designed to provide grades kindergarten through 12 students with learning experiences to prepare them for activities as citizens, family members, and non-vocational workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps;

(b) Function code 1200, special programs, classification shall be used for instructional activities designed primarily to deal with students having special needs;

(c) Function code 1300, vocational programs, classification shall be used for instructional activities that provide students with the opportunity to develop the knowledge, skills and attitudes needed for employment in an occupational area;

(d) Function code 1400, other instructional programs, classification shall be used for activities that provide grades kindergarten through 12 students with learning experiences not included in the Function codes 1100, 1200, 1300, 1500 and 1600;

(e) Function code 1500, non-public school programs, classification shall be used for activities for students attending a school established by an agency other than the state or federal government, which usually is supported primarily by other than public funds;

(f) Function code 1600, adult/continuing education programs, classification shall be used for instructional activities designed to develop knowledge and skills to meet immediate and long-range educational objectives of adults;

(g) Function code 1700, community/junior college education programs, classification shall be used for instructional activities for students attending an institution of higher education which offers the first 2 years of college instruction and the LEA has the responsibility of providing this program; and

(h) Function code 1800, community services programs, classification shall be used for activities not directly related to the provision of educational services in the LEA.