N.H. Admin. Code § Pos 1104.07 - Financial Statements

(a) The financial statements shall include, but not be limited to:

(1) Income statement;

(2) Balance sheet;

(3) Statement of change in equity or fund balance;

(4) Statement of cash flows;

(5) Footnotes or notes to financial statements;

(6) Cover letter prepared by the licensed certified public accountant or licensed public accountant stating the scope of the review or audit, any opinions, and standards and principles followed;

(7) School management statement on fiscal position of the school.

(b) All such records shall be open to inspection and audit by the director during business hours.

Notes

N.H. Admin. Code § Pos 1104.07

#8221, eff 12-16-04