New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1100 - FINANCIAL SOURCE CODING FOR LOCAL EDUCATIONAL AGENCIES
Part Rev 1108 - EXPENDITURES BY OBJECT
Section Rev 1108.05 - Object Code 500, Other Purchased Services

Universal Citation: NH Admin Rules Rev 1108.05

Current through Register No. 12, March 21, 2024

(a) Other purchased services shall be expenditures for services rendered by organizations or personnel not on the payroll of the LEA other than those included under Object code 300 or Object code 400.

(b) The following Object codes shall be used only with Function 2700:

(1) Object code 510, student transportation services, classification shall be used for expenditures for transporting children to or from school and other school activities;

(2) Object code 511, student transportation services from another LEA within New Hampshire, classification shall be used for expenditures to other LEA's within New Hampshire for the purpose of transporting children to and from school and school-related events;

(3) Object code 512, student transportation services from LEA outside New Hampshire, classification shall be used for expenditures to LEA's outside New Hampshire for transporting children to or from school and school-related events; and

(4) Object code 519, student transportation services purchased from other sources, classification shall be used for payments to persons or agencies other than LEA's for transporting children to or from school and school-related events.

(c) Object code 560, tuition, shall be used only with Function 1000 for expenditures to reimburse other educational agencies for instructional services rendered to students residing in the legal boundaries described for paying the LEA.

#5072, eff 2-21-91, EXPIRED 2-21-97

New. #6476, eff 3-26-97; amd by #6869, eff 10-20-98; ss by #8306, eff 3-22-05

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