New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 2200 - FINANCIAL ACCOUNTING FOR COUNTIES
Part Rev 2201 - GENERAL DEFINITIONS
Section Rev 2201.11 - Fund

Universal Citation: NH Admin Rules Rev 2201.11

Current through Register No. 13, March 27, 2025

"Fund" means a fiscal and accounting entity with a self-balancing set of accounts which is:

(a) Used to record cash and other financial resources, with all related liabilities and residual equities or balances, and changes therein; and

(b) Segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with applicable restrictions or limitations as provided by statute and related administrative rules.

#5455, eff 8-28-92; ss by #6808, eff 7-21-98; ss by #8687, eff 7-21-06

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