N.H. Admin. Code § Ed 1129.07

Current through Register No. 45, November 7, 2024

Section Ed 1129.07 - Form 1129E: Revenues

(a) When completing Form 1129E: Revenues, the agency shall:

(1) Indicate whether the report being submitted is the original or an amended submission;

(2) Give the name of the agency;

(3) Give the fiscal year or years for which the revenue report is being prepared, the month and year or years on which the fiscal year or years begin, and the month and year or years the fiscal year or years end;

(4) Give the date on which the original or amended revenue report is being prepared;

(5) Give program service fees from sources other than the department;

(6) Allocate costs among different funding sources when anticipated revenues for program funding come from sources other than the department such as revenues from local and federal governments, Medicaid, Medicare, private insurance, and special purpose funds;

(7) Give all revenue from sales of goods or services related to programs;

(8) Give all income from direct sales, contracts or services;

(9) Give all funds from United Way;

(10) Give all funds from towns, cities and counties;

(11) Give income from restricted or unrestricted contributions;

(12) Give interest, dividends, and capital gain distributions in cash from endowments;

(13) Give any federal grants, including:

a. Funds to supplement the cost of providing education to children with disabilities;

b. Funds to purchase or subsidize the purchase of food and the value of food commodities; and

c. Any other federal grants;

(14) Give all revenues from non-endowment savings accounts;

(15) Give all interest under general management, unless the interest is restricted and allocated for a specific use or program;

(16) Give all recognized gains on the sale of assets;

(17) Give all other revenues;

(18) Give any surplus generated in the most recent fiscal year;

(19) Give total of all revenue amounts;

(20) Give total general management revenue amount to be allocated as specified by the department;

(21) Give total of all revenue amounts and general management amount to be allocated; and

(22) Give the amount of the department fees they are requesting.

(b) All program service fees identified in (6) above shall be budgeted and reported.

(c) All revenue from private and public sources shall be budgeted and reported. All revenue in this category shall be allocated based on donor restrictions.

(d) All revenue line items shall be at least equal to the prior year's levels. If expected to be less, specific explanation and documentation shall be provided. The facility or entity shall apply for public and private sources of funds. If the facility or entity does not apply for public and private sources of funds, specific explanation and documentation shall be provided to the department.

(e) Rental income which can be allocated to specific programs shall be allocated on the basis of square footage or full-time equivalents of the program(s) involved. All rental income that cannot be identified to specific programs shall be included in general management. This shall include income from rental of computer hardware or software, and time-sharing income.

(f) The following shall apply to revenue allocations:

(1) All revenues shall be reported and the appropriate allocations made;

(2) A tuition rate shall be computed from expenses for which no revenue has been received from the following sources:

a. Receipts from federal government;

b. Cash receipts which reduce the cost of an item; and

c. Donations and gifts;

(3) Agencies shall allocate costs among different funding sources when revenues come from:

a. Government contracts or grants;

b. Medicaid, Medicare, private insurance; and

c. Specific purpose funds where applicable.

(4) Revenues and expenses of non-special education programs shall not be reported as special education activity; and

(5) Revenues received from school districts shall not be offset against costs when a tuition rate is calculated.

(g) Surplus equal to and for the purpose of funding 6 weeks' of wage and salary expense, including benefits and payroll taxes, may be retained by the entity and may be excluded from the amount of surplus to be carried forward.

N.H. Admin. Code § Ed 1129.07

(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.