New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1700 - FINANCIAL ACCOUNTING FOR CITIES, TOWNS, AND UNINCORPORATED TOWNS
- Part Rev 1701 - DEFINITIONS
- Part Rev 1702 - METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR MUNICIPALITIES
- Part Rev 1703 - CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS
- Part Rev 1704 - CLASSIFICATION OF REVENUE SOURCES
- Part Rev 1705 - CLASSIFICATION OF EXPENDITURE AND EXPENSE FUNCTIONS AND PROGRAMS
- Part Rev 1706 - CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR REPORTING ON REPORTMS-535, FINANCIAL REPORT OF THE BUDGET
- Part Rev 1707 - FORMS AND REPORTS REQUIRED BY RSA 21-J:34
- Appendix - APPENDIX
Statutory Authority: RSA 21-J:3; 21-J:13; 21-J:17; 21-J:34, 21-J:35; 21-J:37; 33:14; 41:19
REVISION NOTE:
Document #13489, effective 11-15-22, adopted, repealed, readopted, or readopted with amendments all the rules in Chapter Rev 1700 and renamed the chapter from "Financial Accounting for Cities and Towns" to "Financial Accounting for Cities, Towns, and Unincorporated Towns". This required some renumbering of existing rules in Part Rev 1701, Part Rev 1702, and Part Rev 1707 as noted in the source notes.
Document #13489 adopted the following rules:
Rev 1701.03 defining "Department".
Rev 1701.05 defining "Expenditure(s)".
Rev 1701.06 defining "Expense(s)".
Rev 1701.07 defining "Federal Accounting Standards Advisory Board (FASAB)".
Rev 1701.11 defining "Generally accepted accounting principles (GAAP)".
Rev 1701.16 defining "Municipal Tax Rate Setting Portal (MTRSP)".
Rev 1702.04 titled "Use of Modified Accrual Basis of Accounting".
Document #13489 deleted the reserved number Rev 1703.02, whose rule had been titled "Classification of Account Groups" but was repealed, and its number reserved, by Document #8179, effective 9-24-04. Filings affecting the former rule Rev 1703.02 included the following documents:
#4940, eff 9-25-90
#6335, eff 9-24-96
#8179, eff 9-24-04
Document #13489 readopted with amendment Rev 1707.01 through Rev 1707.13 in Part Rev 1707 titled "Forms and Reports Required by RSA 21-J:34", and repealed Rev 1707.14 titled "Report MS-12, Report of City Officials" and Rev 1707.15 titled "Report MS-50, Treasurer's Report of Borrowing." The amendments in Rev 1707.01 through Rev 1707.13 included extensive re-formatting and renumbering of the existing rules.
The prior filings affecting each rule in the former Part Rev 1707 included the following documents:
#4940, eff 9-25-90
#6335, eff 9-24-96
#8179, eff 9-24-04
#10214, eff 10-24-12
Document #13489 replaced all prior filings affecting rules in the former Chapter Rev 1700. The rules which were last filed in Document #10214, effective 10-24-12, did not expire on 10-24-22 but were extended pursuant to RSA 541-A:14-a until Document #13489 was effective 11-15-22.
