N.H. Admin. Code § Ed 1129.01

Current through Register No. 45, November 7, 2024

Section Ed 1129.01 - Definitions

Except where the context makes another meaning clear, the following words have the meaning indicated when used in Ed 1129:

(a) "Accrual basis of accounting" means an accounting method which recognizes revenue when it is earned rather than when it is received, and expense is recognized when it is incurred rather than when it is paid;

(b) "Advertising costs" means those costs of media services, solicitations of bids for goods and services, recruiting personnel and development of school brochures and program descriptions;

(c) "Agency" means any private provider of special education services which has been approved by the department as a provider of special education and/or related services;

(d) "Allowable costs" means those costs determined by the department to be reasonable in accordance with Ed 1129.12 and required for the operation of approved special education programs pursuant to Ed 1100;

(e) "Consultant" means an independent contractor who is a member of a particular profession who provides professional services or expert advice to an agency;

(f) "Direct costs" means costs which can be identified specifically with the organization's final cost objectives, as determined in accordance with Ed 1129.13;

(g) "Executive" means the person performing the administrative functions and duties that are necessary to the general supervision and direction of the operations of the agency, including, but not limited to:

(1) Hiring and firing of personnel;

(2) Administrating supervision of the personnel;

(3) Supervising the maintenance of educational records;

(4) Maintenance of payroll, bookkeeping and other records; and

(5) Supervising the maintenance and repairs of the facility;

(h) "Indirect costs" means those costs which have been incurred for common or joint objectives and cannot be readily identified with a particular final cost objective, as determined in accordance with Ed 1129.14;

(i) "Length of the school year" means the total number of days during which the program provides services in the rate setting period;

(j) "Program capacity" means the maximum number of children with disabilities that can be enrolled in a school, class or program as specified in Ed 1100;

(k) "Related party" means all affiliates of an enterprise, including but not limited to the following:

(1) Its management and their immediate families;

(2) Its principal owners and their immediate families;

(3) Beneficial employee trusts that are managed by the management of the organization; and

(4) Any party that can or does deal with the organization and has ownership of, control over, or can significantly influence the management or operating policies of another party to the extent that an arm's length transaction cannot be achieved;

(l) "Reasonable costs" means those costs which are prudent, within cost limitations and are required for the operation of approved special education programs;

(m) "Special education costs" means the sum of all costs less applicable credits; and

(n) "Surplus" means the positive net difference of revenue over expense from operations, regardless of whether that difference is called surplus, profit, excess of support and revenue over expense, or fund balance increase on the entity's books of account.

N.H. Admin. Code § Ed 1129.01

(see Revision Note at chapter heading for Ed 1100) #9197, eff 6-28-08

Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12141, Effective 3/24/2017, Expires 3/24/2027.