reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 1. General Administration and Fiscal Officers › 17-1-124. Authority of state auditor concerning securities

17-1-124. Authority of state auditor concerning securities.
The state auditor may require a person who has received securities of which the auditor keeps account to render to the auditor a statement concerning the securities. The statement must be made at the time and in the form prescribed by the auditor.
History: En. Sec. 9, Ch. 325, L. 1995.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 1. General Administration and Fiscal Officers › 17-1-131. General duties of budget director

17-1-131. General duties of budget director.
(1) The budget director in addition to the duties set forth in Title 17, chapter 7, shall perform other duties that the governor as chief budget officer of the state may direct.
(2) The budget director shall, as often as requested by the governor, prepare and furnish reports to the governor concerning appropriations made by the legislature and the receipts and disbursements made by any department, office, or institution of the state.
(3) The budget director must be available to all standing committees of the house of representatives and the senate concerned with appropriations, revenue, finance, and claims and shall furnish to the committees any information required while the committees are considering the budget.
History: En. Sec. 6, Ch. 158, L. 1959; amd. Sec. 6, Ch. 282, L. 1974; R.C.M. 1947, 79-1017; amd. Sec. 213, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 1. General Administration and Fiscal Officers › 17-1-132. Access to information

17-1-132. Access to information.
(1) The budget director has the power to demand and receive from every department, officer, board, commission, or institution, at any time, any and all information requested.
(2) The budget director may investigate and examine the costs and revenue of state government activities and may examine and obtain copies of the records, books, and files of any state agency, including confidential records.
(3) When confidential records and information are obtained from a state agency, the budget director and staff are subject to the same penalties for unauthorized disclosure of the confidential records and information as are provided for under the laws administered by the state agency. The budget director shall develop policies to prevent the unauthorized disclosure of confidential records and information obtained from state agencies.
(4) This section does not authorize publication or public disclosure of information if the law prohibits publication or disclosure or if the department of revenue notifies the budget director that specified records or information may contain confidential information.
History: En. Sec. 7, Ch. 158, L. 1959; amd. Sec. 7, Ch. 282, L. 1974; R.C.M. 1947, 79-1018; amd. Sec. 5, Ch. 70, L. 2007.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 2. Anticipation of Revenue › 17-1-201. Issuance of notes in anticipation of revenue

17-1-201. Issuance of notes in anticipation of revenue.
(1) The board of examiners, upon recommendation of the department of administration, may issue notes in anticipation of the receipt of taxes or revenues, direct or indirect, as the legal demands on the treasury during any fiscal year render it necessary.
(2) The notes issued in any fiscal year shall be for the purposes and within the amounts of appropriations made for the fiscal year and must be designated tax or revenue anticipation notes. Appropriations during any biennium are limited to projected revenue, exclusive of notes issued in anticipation of revenue.
History: En. Sec. 1, Ch. 658, L. 1979.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 2. Anticipation of Revenue › 17-1-202. Repealed

17-1-202. Repealed.
Sec. 1, Ch. 2, Sp. L. June 1986.
History: En. Sec. 2, Ch. 658, L. 1979; amd. Sec. 1, Ch. 577, L. 1981.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 2. Anticipation of Revenue › 17-1-203. Interest rate

17-1-203. Interest rate.
The notes shall bear interest at such rate as, in the judgment of the board of examiners, may be sufficient or necessary to effect the issuance and sale of the notes in the manner determined by the board of examiners upon recommendation of the department of administration.
History: En. Sec. 3, Ch. 658, L. 1979.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 2. Anticipation of Revenue › 17-1-204. Payment -- pledge of taxes and revenue -- costs of issuance

17-1-204. Payment -- pledge of taxes and revenue -- costs of issuance.
(1) The notes and interest on the notes must be paid from taxes and revenues not later than the end of the fiscal year in which issued.
(2) The full faith and credit and taxing power of the state are pledged for the payment of all notes issued under this part. In furtherance of this pledge, if there are insufficient funds in the general fund to pay the notes and interest on the notes when due, the department shall transfer available funds from any fund of the state, except pension trust funds, to the general fund to pay the notes and interest. The transfer is considered a loan to the general fund subject to the provisions of 17-2-105.
(3) The department may pay all costs of issuance of notes issued under this part, including without limitation interest, rating agency fees, printing costs, legal fees, bank or trust company fees, costs to employ persons or firms to assist in the sale of the notes, line of credit fees and charges, and all other amounts related to the costs of issuing the notes. Payment of costs must be made from amounts available from the proceeds of the notes upon deposit in the general fund.
History: En. Sec. 4, Ch. 658, L. 1979; amd. Sec. 2, Ch. 577, L. 1981; amd. Sec. 1, Ch. 49, L. 1985; amd. Sec. 1, Ch. 47, L. 1995.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-501. Legislative intent

17-1-501. Legislative intent.
(1) It is the intent of the legislature, by establishing criteria for the review and evaluation of revenue dedication provisions, to ensure that provisions for revenue dedication:
(a) are based on sound principles of revenue dedication as described in 17-1-507;
(b) reflect present circumstances and legislative priorities for state spending;
(c) are terminated when they are no longer necessary or appropriate; and
(d) are subject to the same legislative scrutiny as programs or activities funded from the general fund.
(2) It is the intent of the legislature, by establishing criteria for the review and evaluation of statutory appropriation provisions, to ensure that provisions with statutory appropriations:
(a) reflect present circumstances and legislative priorities for state spending;
(b) are terminated when they are no longer necessary or appropriate; and
(c) are subject to the same legislative scrutiny as other appropriations.
(3) When revenue is dedicated to a local government, it is the intent of the legislature that the dedicated revenue provision be reviewed in the context of the policy and purpose expressed in 15-1-120.
History: En. Sec. 1, Ch. 593, L. 1993; amd. Sec. 14, Ch. 509, L. 1995; amd. Sec. 1, Ch. 8, L. 1999; amd. Sec. 1, Ch. 41, L. 2003.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-502. Definitions

17-1-502. Definitions.
As used in this part, unless the context requires otherwise, the following definitions apply:
(1) "Administrative costs" includes:
(a) personal services;
(b) operating expenses, such as travel, supplies, and communication costs; and
(c) capital expenses, such as equipment, building costs, and real property costs.
(2) (a) "Continuing and reliable source of revenue" means a revenue source for which an agency forecasts an annual level of collections based upon historical data and prepares a budget for expenditures commensurate with the level of collections. Collections may not change significantly on an annual basis.
(b) The term does not include revenue:
(i) that an agency will receive only as a result of an occurrence that is not a routine part of agency operations;
(ii) that will vary significantly on an annual basis; or
(iii) that is unable to be included in the agency budget because of the erratic nature of receipt.
(3) "Dedicated revenue provision" means an administrative or legislative action that allocates the revenue from a tax, fee, assessment, or other source to an account in the state special revenue fund, as described in 17-2-102, or to a local government.
(4) "General revenue source" means a source of revenue not governed by established or implied restrictions based on the source or limited use of the revenue. The term includes taxes, interest earnings, investment earnings, fines, and forfeitures.
(5) "Local government" means a municipality, a county, a consolidated government, or a special district.
(6) "State special revenue fund" means a fund in the state treasury consisting of money from state sources that is earmarked for the purposes of defraying particular costs of an agency, program, or function of state government, as provided in 17-2-102.
History: En. Sec. 2, Ch. 593, L. 1993; amd. Sec. 15, Ch. 509, L. 1995; amd. Sec. 2, Ch. 41, L. 2003.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-503. Transfer of fund balances to general fund

17-1-503. Transfer of fund balances to general fund.
The balance remaining in each special revenue account terminated pursuant to legislative review must be deposited in the general fund.
History: En. Sec. 3, Ch. 593, L. 1993; amd. Sec. 31, Ch. 18, L. 1995; amd. Sec. 16, Ch. 509, L. 1995; amd. Sec. 2, Ch. 8, L. 1999.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-504. Effect of termination

17-1-504. Effect of termination.
(1) If the legislature has appropriated revenue from sources de-earmarked by the legislature, the appropriation is considered to have been made from the general fund.
(2) All assets, liabilities, and fund balances of accounts terminated by the legislature accrue to the general fund.
History: En. Sec. 4, Ch. 593, L. 1993; amd. Sec. 1, Ch. 252, L. 1995; amd. Sec. 17, Ch. 509, L. 1995.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-506. Review of legislation

17-1-506. Review of legislation.
The office of budget and program planning shall, consistent with the review provisions in 17-1-505, review each piece of legislation that proposes to dedicate revenue. The office shall submit its findings concerning the dedication of revenue on the fiscal notes accompanying that legislation.
History: En. Sec. 6, Ch. 593, L. 1993.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-507. Principles of revenue dedication

17-1-507. Principles of revenue dedication.
(1) It is the policy of the legislature that a revenue source not be dedicated for a specific purpose unless one or more of the following conditions are met:
(a) The person or entity paying the tax, fee, or assessment is the direct beneficiary of the specific activity that is funded by the tax, fee, or assessment; the entire cost of the activity is paid by the beneficiary; and the tax, fee, or assessment paid is commensurate with the cost of the activity, including reasonable administrative costs.
(b) There is an expectation that funds donated by a person or entity will be used for a specified purpose. Grants from private or public entities are considered donations under this subsection.
(c) There is a legal basis for the revenue dedication. A legal basis is a constitutional mandate, federal mandate, or statutory requirement in which a source of funds is designated for a specific purpose.
(d) There is a recognized need for accountability through a separation of funding from the general fund consistent with generally accepted accounting principles.
(2) The total funding for a program is a legislative budget and policy issue for which a dedicated revenue provision may not be justified if:
(a) a general fund appropriation is needed to supplement the dedicated revenue support for the program or activity; or
(b) dedicating a revenue source or portion of a revenue source diverts funds that could be considered a general revenue source.
(3) In the consideration of the general appropriations act for each biennium, the legislature shall determine the appropriateness of dedicating revenue to a program or activity under conditions described in subsection (2). The office of budget and program planning shall describe the occurrence in its presentation of the executive budget, and the legislative fiscal analyst shall highlight the issue in the budget analysis and for the appropriations subcommittee considering the revenue dedication.
History: En. Sec. 19, Ch. 509, L. 1995.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-508. Review of statutory appropriations

17-1-508. Review of statutory appropriations.
(1) Each biennium, the office of budget and program planning shall, in development of the executive budget, review and identify instances in which statutory appropriations in current law do not appear consistent with the guidelines set forth in subsection (2).
(2) The review of statutory appropriations must determine whether a statutory appropriation meets the requirements of 17-7-502. Except as provided in [76-17-103,] 77-1-108, and 87-5-909, a statutory appropriation from a continuing and reliable source of revenue may not be used to fund administrative costs. In reviewing and establishing statutory appropriations, the legislature shall consider the following guidelines. A proposed or existing statutory appropriation may not be considered appropriate if:
(a) the money is from a continuing, reliable, and estimable source;
(b) the use of the appropriation or the expenditure occurrence is predictable and reliable;
(c) the authority exists elsewhere;
(d) an alternative appropriation method is available, practical, or effective;
(e) it appropriates state general fund money for purposes other than paying for emergency services;
(f) the money is used for general purposes;
(g) the legislature wishes to review expenditure and appropriation levels each biennium; and
(h) an expenditure cap and sunset date are excluded.
(3) The office of budget and program planning shall prepare a fiscal note for each piece of legislation that proposes to create or amend a statutory appropriation. It shall, consistent with the guidelines in this section, review each of these pieces of legislation. Its findings concerning the statutory appropriation must be contained in the fiscal note accompanying that legislation. (Bracketed language in subsection (2) terminates June 30, 2027--sec. 10, Ch. 374, L. 2017.)
History: En. Sec. 20, Ch. 509, L. 1995; amd. Sec. 19, Ch. 422, L. 1997; amd. Sec. 4, Ch. 8, L. 1999; amd. Sec. 44, Ch. 51, L. 1999; amd. Sec. 2, Ch. 554, L. 2001; amd. Sec. 1, Ch. 247, L. 2007; amd. Sec. 2, Ch. 17, L. 2013; amd. Sec. 2, Ch. 360, L. 2017; amd. Sec. 5, Ch. 374, L. 2017.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-510. Repealed

17-1-510. Repealed.
Sec. 4, Ch. 121, L. 2005.
History: En. Sec. 3, Ch. 37, Sp. L. November 1993.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-511. General fund transfer

17-1-511. General fund transfer.
Each fiscal year beginning after June 30, 2011, the state treasurer shall transfer the amount reported under section 2(1), Chapter 361, Laws of 2007, from the general fund to the state special revenue account created in 20-26-1501.
History: En. Sec. 2, Ch. 361, L. 2007; amd. Sec. 13, Ch. 19, L. 2011.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 5. Dedication of Revenue to State Special Revenue Fund › 17-1-512. Terminated

17-1-512. Terminated.
Sec. 6, Ch. 4, Sp. L. November 2017.
History: En. Sec. 1, Ch. 4, Sp. L. November 2017.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 6. Dedication of Revenue to Local Governments (Repealed) › 17-1-601. Repealed

17-1-601. Repealed.
Sec. 6, Ch. 41, L. 2003.
History: En. Sec. 1, Ch. 400, L. 2001.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 6. Dedication of Revenue to Local Governments (Repealed) › 17-1-602. Repealed

17-1-602. Repealed.
Sec. 6, Ch. 41, L. 2003.
History: En. Sec. 2, Ch. 400, L. 2001.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 6. Dedication of Revenue to Local Governments (Repealed) › 17-1-603. Repealed

17-1-603. Repealed.
Sec. 6, Ch. 41, L. 2003.
History: En. Sec. 3, Ch. 400, L. 2001.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 7. Tribal Government Loans › 17-1-701. Loans with Indian tribal governments

17-1-701. Loans with Indian tribal governments.
Loan agreements with Indian tribal governments that are authorized under this title must contain the provisions specified in 90-6-709.
History: En. Sec. 1, Ch. 359, L. 2019.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 1. General Administration › Part 7. Tribal Government Loans › 17-1-702. Incurrence of certain general obligations related to Indian tribal governments

17-1-702. Incurrence of certain general obligations related to Indian tribal governments.
An Indian tribal government may enter into a loan agreement under Title 17, chapters 5 and 6, for any public or governmental purpose as provided in 7-7-4104.
History: En. Sec. 2, Ch. 359, L. 2019.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-101. Title and purpose

17-2-101. Title and purpose.
(1) Sections 17-2-101 through 17-2-107 may be cited as the "Treasury Fund Structure Act".
(2) The purpose of these sections is to:
(a) comply with Article VIII, section 12, of the Montana constitution;
(b) simplify the accounting system and treasury fund structure of the state;
(c) make possible the full utilization of modern accounting methods;
(d) provide the legislature with a greater measure of control over public money; and
(e) enable the financial records of the state to accurately reflect the state's revenue, expenditures, expenses, and financial position in accordance with generally accepted accounting principles.
History: En. Sec. 1, Ch. 147, L. 1963; R.C.M. 1947, 79-409; amd. Sec. 1, Ch. 540, L. 1979; amd. Sec. 1, Ch. 28, L. 1981; amd. Sec. 6, Ch. 532, L. 1997.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-103. Previous definitions of funds -- identification or segregation of money and funds

17-2-103. Previous definitions of funds -- identification or segregation of money and funds.
(1) It is the intent of the legislature that the definitions in 17-2-102 supersede all previous definitions of public funds that are inconsistent with the definitions found in this part.
(2) Any laws enacted or any contracts entered into in pursuance of law that require the segregation of money in the state treasury by means of a separate treasury fund must be interpreted as permitting the segregation of the money by means of a subfund or account within one of the funds created by 17-2-102.
(3) Each federal grant or other federal money within any subfund or account of one of the funds created by 17-2-102(1) through (3) must be identifiable as a separate accounting entity, reporting center, responsibility center, or revenue identification code, and an account must be made of each grant or other money by income and expenditure for each federal grant year or fiscal year as may be applicable.
(4) Unless otherwise specifically provided in the statutes pertaining to the tax, the portion of taxes collected by the state that, pursuant to a statute, are to be allocated or distributed to units of local government, school districts, authorities, or other local governmental entities must be accounted for in a state special revenue fund, established in 17-2-102, as prescribed by the department in accordance with generally accepted accounting principles.
History: Ap.p. Sec. 3, Ch. 147, L. 1963; amd. Sec. 2, Ch. 438, L. 1977; Sec. 79-411, R.C.M. 1947; Ap.p. Sec. 2, Ch. 438, L. 1977; R.C.M. 1947, 79-411; amd. Sec. 3, Ch. 28, L. 1981; amd. Sec. 1, Ch. 515, L. 1985; amd. Sec. 2, Ch. 556, L. 1995; amd. Sec. 8, Ch. 532, L. 1997; amd. Sec. 7, Ch. 34, L. 2001.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-104. Additional accounts authorized

17-2-104. Additional accounts authorized.
The enumeration of treasury funds in 17-2-102 does not prohibit the state treasurer from establishing and maintaining:
(1) clearance or suspense accounts for the purpose of paying refunds, for the purpose of grouping payments from different funds or accounts prior to disbursement, or for the purpose of conveniently processing receipts before crediting the proper fund;
(2) investment funds authorized under the "Unified Investment Plan".
History: En. Sec. 4, Ch. 147, L. 1963; R.C.M. 1947, 79-412.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-105. Maintenance of fund and account records and interfund loans

17-2-105. Maintenance of fund and account records and interfund loans.
(1) The state treasurer shall record receipts and disbursements for treasury funds and shall maintain fund records in a manner that reflects the total cash and invested balance of each fund. The state treasurer shall also maintain records of individual funds within the debt service, custodial, capital projects, and trust fund types in a manner that reflects the total cash and invested balance of each fund. When necessary to meet federal or other requirements that money be segregated in the treasury, the state treasurer may establish accounts, funds, or subfunds within any fund type listed in 17-2-102.
(2) (a) For the purpose of supplying deficiencies in the general fund, the state treasurer may temporarily borrow from other treasury funds, excluding pension trust funds, providing that the loan is recorded in the state accounting records. Except as provided in subsection (2)(b), the loan does not bear interest. A fund may not be so impaired that all proper demands on the fund cannot be met.
(b) If a loan to the general fund is made from a fund that retains its own interest, the department shall repay the loan with interest at a rate established by the state treasurer based on the estimated interest rate the funds would have earned if the funds had not been borrowed.
History: (1)En. Sec. 6, Ch. 147, L. 1963; amd. Sec. 1, Ch. 268, L. 1971; amd. Sec. 98, Ch. 326, L. 1974; Sec. 79-414, R.C.M. 1947; (2)En. Sec. 7, Ch. 147, L. 1963; amd. Sec. 2, Ch. 268, L. 1971; amd. Sec. 2, Ch. 321, L. 1973; amd. Sec. 98, Ch. 326, L. 1974; Sec. 79-415, R.C.M. 1947; R.C.M. 1947, 79-414(1), 79-415(4); amd. Sec. 10, Ch. 281, L. 1983; amd. Sec. 2, Ch. 47, L. 1995; amd. Sec. 1, Ch. 11, L. 1999; amd. Sec. 4, Ch. 185, L. 2019.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-106. Creation and abolition of new accounts

17-2-106. Creation and abolition of new accounts.
(1) Moneys deposited in each fund except the general fund shall be segregated by the department of administration by specific accounts based on source, function, or department. When moneys deposited in the state treasury cannot logically be credited to an existing account or when it is impractical or undesirable for an agency of state government to segregate moneys in its own accounts, the department of administration, in its discretion, may create new accounts consistent with the definitions in 17-2-102. However, the department of administration shall create as few new accounts as practicable.
(2) The department of administration shall periodically examine all accounts and shall abolish or consolidate inactive or unnecessary accounts.
(3) When moneys have been appropriated from several sources for the operation of a state agency, the department of administration may establish an account to receive, hold, and disburse moneys appropriated for the operation of the agency and regulate the transfer of moneys to the account in accordance with the laws governing the expenditure of state moneys.
History: (1), (2)En. Sec. 5, Ch. 147, L. 1963; amd. Sec. 27, Ch. 326, L. 1974; Sec. 79-413, R.C.M. 1947; (3)En. Sec. 6, Ch. 147, L. 1963; amd. Sec. 1, Ch. 268, L. 1971; amd. Sec. 98, Ch. 326, L. 1974; Sec. 79-414, R.C.M. 1947; R.C.M. 1947, 79-413, 79-414(4).
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-108. Expenditure of nongeneral fund money first

17-2-108. Expenditure of nongeneral fund money first.
(1) Except for the exemptions applicable to the Montana historical society in 22-3-114(5), the Montana state library in 22-1-226(5), the Montana school for the deaf and blind in 20-8-107(5), and the department of public health and human services in 53-1-612, an office or entity of the executive, legislative, or judicial branch of state government shall apply expenditures against appropriated nongeneral fund money whenever possible before using general fund appropriations.
(2) Except as provided in 53-1-612, the approving authority, as defined in 17-7-102, shall authorize the decrease of the general fund appropriation of an agency by the amount of money received from federal sources in excess of the appropriation in an appropriation act unless the decrease is contrary to federal law, federal rule, or a contract or unless the approving authority certifies that the services to be funded by the additional money are significantly different than those for which the agency received the general fund appropriation. If directed by an appropriation act, the approving authority shall decrease the general fund appropriation of an agency by the amount of money received from nonfederal sources in excess of the appropriation unless the decrease is contrary to state law, state rule, or a contract or unless the approving authority certifies that the services to be funded by the additional money are significantly different than those for which the agency received the general fund appropriation. If the general fund appropriation of an agency is decreased pursuant to this section, the appropriation for the fund in which the money is received is increased in the amount of the general fund decrease.
(3) If directed by an appropriation act, the approving authority may decrease a state special revenue, proprietary, or other fund appropriation of an agency by the amount of money received from federal sources in excess of the appropriation unless the decrease is contrary to state or federal law or federal rule. The appropriation for the fund in which the money is received is decreased by the amount of the federal special revenue increase allowed by law, rule, or contract and approved for the purpose.
History: En. Sec. 4, Ch. 194, L. 1951; amd. Sec. 1, Ch. 101, L. 1953; amd. Sec. 8, Ch. 158, L. 1959; amd. Sec. 3, Ch. 267, L. 1971; amd. Sec. 45, Ch. 326, L. 1974; R.C.M. 1947, 82-109(2); amd. Sec. 1, Ch. 352, L. 1989; amd. Sec. 3, Ch. 787, L. 1991; amd. Sec. 4, Ch. 4, L. 1993; amd. Sec. 3, Ch. 339, L. 1995; amd. Sec. 1, Ch. 332, L. 2003; amd. Sec. 4, Ch. 576, L. 2003; amd. Sec. 1, Ch. 151, L. 2005.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-109. Department access to records

17-2-109. Department access to records.
(1) All officers, employees, and other persons connected with the fiscal affairs of any state office, agency, or institution must afford all reasonable facilities for the examination of accounts and investigations provided for and must make reports, returns, and exhibits relating to such fiscal matters to the department in a form that the department shall prescribe.
(2) If an officer or employee of the state or any agency refuses or neglects to comply with subsection (1) of this section, the salary of that officer or employee shall, on request of the department to the proper official, be withheld until that officer or employee complies with subsection (1) and the department certifies approval to the disbursing officer.
History: En. Sec. 6, Ch. 194, L. 1951; amd. Sec. 9, Ch. 158, L. 1959; amd. Sec. 18, Ch. 249, L. 1967; amd. Sec. 4, Ch. 268, L. 1971; amd. Sec. 50, Ch. 326, L. 1974; R.C.M. 1947, 82-110(part).
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-110. Fiscal year and financial reports

17-2-110. Fiscal year and financial reports.
(1) Except for the state fund provided for in Title 39, chapter 71, part 23, the fiscal year for state purposes commences on July 1 of each year and ends on June 30 of each year. The state fund's fiscal year starts on January 1 of each year and ends on December 31 of that same year.
(2) At the end of each fiscal year, the fiscal records of each state office, department, bureau, commission, institution, university unit, and agency, collectively referred to as "state agency", must be closed. Each state agency shall prepare the financial records and reconciliations for the fiscal year as the department of administration may prescribe. The financial reports of the uniform accounting and reporting system prescribed in 17-1-102(2) are to be completed and distributed not more than 31 days following the end of each fiscal year. The department of administration may extend this time limit if a state agency can show necessity for the extension.
(3) The reports are to be distributed to the department of administration and the legislative auditor and any other state agency that the department of administration may prescribe. It is the intent of this provision that these reports accurately and comprehensively present the financial activities of the reporting state agency in accordance with generally accepted accounting principles so that the reports can be effectively used by the executive and legislative branches of state government.
(4) Upon consolidation of the reports, the annual financial report by the department of administration must be available for other individuals and organizations interested in the financial affairs of the state of Montana.
History: En. Sec. 3821, Pol. C. 1895; re-en. Sec. 2594, Rev. C. 1907; amd. Sec. 1, Ch. 73, L. 1921; re-en. Sec. 518, R.C.M. 1921; re-en. Sec. 518, R.C.M., 1935; amd. Sec. 1, Ch. 121, L. 1953; amd. Sec. 1, Ch. 84, L. 1955; amd. Sec. 2, Ch. 127, L. 1961; amd. Sec. 1, Ch. 175, L. 1969; R.C.M. 1947, 59-701(part); amd. Sec. 2, Ch. 267, L. 1985; amd. Sec. 6, Ch. 308, L. 1995; amd. Sec. 3, Ch. 48, L. 1997; amd. Sec. 4, Ch. 320, L. 2015.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-111. Repealed

17-2-111. Repealed.
Sec. 21, Ch. 120, L. 2013.
History: En. Sec. 1, Ch. 390, L. 1987; amd. Sec. 2, Ch. 700, L. 1989; amd. Sec. 21, Ch. 509, L. 1995; amd. Sec. 5, Ch. 8, L. 1999.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-121. Repealed

17-2-121. Repealed.
Sec. 52, Ch. 380, L. 2003.
History: En. Sec. 2, Ch. 391, L. 1985; amd. Sec. 2, Ch. 351, L. 1989; amd. Sec. 9, Ch. 532, L. 1997; amd. Sec. 7, Ch. 227, L. 2001.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-124. Disposition of money from certain designated license and other taxes

17-2-124. Disposition of money from certain designated license and other taxes.
(1) The state treasurer shall deposit to the credit of the appropriate fund in accordance with the provisions of subsection (3) all money received from the collection of taxes and fees.
(2) The department of revenue shall deposit to the credit of the state general fund all money received from the collection of license taxes and all net revenue and receipts from all sources, other than certain fees, under Title 16, chapters 1 through 4 and 6.
(3) The distribution of tax and fee revenue must be made according to the provisions of the law governing allocation of the tax or fee that were in effect for the period in which the tax or fee revenue was recorded for accounting purposes. Tax revenue must be recorded as prescribed by the department of administration, pursuant to 17-1-102(2) and (4), in accordance with generally accepted accounting principles.
(4) All refunds of taxes or fees must be attributed to the funds in which the taxes or fees are currently being recorded. All refunds of interest and penalties must be attributed to the funds in which the interest and penalties are currently being recorded.
History: En. Sec. 1, Ch. 475, L. 2007; amd. Sec. 13, Ch. 489, L. 2009.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 1. Treasury Funds and Accounts › 17-2-131. Genetic engineering technology research and development account created

17-2-131. Genetic engineering technology research and development account created.
There is created in the current restricted subfund a restricted account for funds appropriated to Montana state university-Bozeman for applied genetic engineering technology research and development. Money contributed by the Montana agriculture industry must be deposited in the account and is restricted to genetic engineering technology research and development only.
History: En. Sec. 1, Ch. 686, L. 1989; amd. sec. 36, Ch. 308, L. 1995; amd. Sec. 23, Ch. 130, L. 2005.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 2. Special Accounts › 17-2-201. Contingent revolving accounts -- when established

17-2-201. Contingent revolving accounts -- when established.
(1) The department of administration may authorize the establishment and maintenance at the state agencies or in the departments, boards, or commissions of contingent revolving accounts, transferring in trust to the business offices of the institutions sums of money as may appear necessary to be used by the institutions for the payment of demands requiring immediate cash payment. Demands include the payment of minor invoices, invoices for which the discount period is too short to take advantage of the discount if payment is made by warrant, freight and express charges, travel advances, postage, publications requiring remittance to accompany the order, and the establishment of cash change funds, all under specific regulations to be established by the department of administration.
(2) Each state agency granted a contingent revolving account shall report to the department of administration upon request all transactions involving the contingent revolving accounts, with proper vouchers for every payment. The department of administration may cancel the authorizations and recall the funds as it determines appropriate.
History: En. Sec. 4, Ch. 112, L. 1921; re-en. Sec. 195, R.C.M. 1921; re-en. Sec. 195, R.C.M. 1935; amd. Sec. 9, Ch. 80, L. 1961; amd. Sec. 1, Ch. 148, L. 1969; amd. Sec. 98, Ch. 326, L. 1974; R.C.M. 1947, 79-602; amd. Sec. 4, Ch. 48, L. 1997.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 2. Special Accounts › 17-2-202. Retention of agency money

17-2-202. Retention of agency money.
The department of administration may, in its discretion, permit any state agency to retain in its possession, under conditions the department of administration may prescribe, money that would otherwise be deposited in the custodial fund as defined in 17-2-102. The department of administration may cancel this permission and require the deposit of the money with the state treasurer. However, the state treasurer, with the consent of the board of investments, shall designate depositories for the money and securities and require indemnifying bonds or pledged securities sufficient to adequately and properly secure the amounts deposited in the depositories.
History: En. Sec. 5, Ch. 112, L. 1921; re-en. Sec. 196, R.C.M. 1921; amd. Sec. 2, Ch. 157, L. 1931; re-en. Sec. 196, R.C.M. 1935; amd. Sec. 12, Ch. 147, L. 1963; amd. Sec. 3, Ch. 268, L. 1971; amd. Sec. 28, Ch. 326, L. 1974; amd. Sec. 7, Ch. 61, L. 1977; R.C.M. 1947, 79-603; amd. Sec. 5, Ch. 185, L. 2019.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 2. Special Accounts › 17-2-203. Repealed

17-2-203. Repealed.
Sec. 7, Ch. 540, L. 1979.
History: En. Sec. 6, Ch. 112, L. 1921; re-en. Sec. 197, R.C.M. 1921; re-en. Sec. 197, R.C.M. 1935; R.C.M. 1947, 79-604.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 3. State and Local Charges for Services -- Limit on Fund Balance › 17-2-301. Definitions

17-2-301. Definitions.
As used in this part, unless the context requires otherwise, the following definitions apply:
(1) "Approving authority" means:
(a) in the case of a state agency, the approving authority as defined in 17-7-102;
(b) in the case of a local government entity, the local government entity's governing body.
(2) "Capital project" means the planned and necessary replacement or upgrade of building facilities, infrastructure, or equipment that is budgeted for by a state agency or a local government entity.
(3) (a) "Charge for services" or "charge" means a fee, charge, levy, or other assessment that is established by state agency rule or local government entity ordinance and that is:
(i) charged by the state agency or local government entity to a user of a service provided by the state agency or local government entity;
(ii) charged by the state agency or local government entity in exchange for a license, permit, or other type of grant of authority by the state agency or local government entity; or
(iii) collected exclusively to provide promotional or marketing services to the person on whom the charge is levied and that is not assessed or collected pursuant to Title 15.
(b) For the purposes of 17-2-302(1) or (3)(a) or 17-2-304, the term includes a fee, charge, levy, or other assessment established as provided in subsection (3)(a) and a fee, charge, levy, or other assessment established by statute.
(4) "Governing body" means the:
(a) board of county commissioners in the case of a county;
(b) municipal commission in the case of a municipality;
(c) commission in the case of a consolidated government; or
(d) town meeting legislative body in the case of a town.
(5) "Legislative audit division" means the legislative audit division established by 5-13-301.
(6) "Local charge for services fund" or "local fund" means an accounting fund maintained by a local government entity for which the exclusive source of revenue is one or more charges for services or interest or other income on the fund.
(7) "Local government entity" means a county, city, consolidated government, or town.
(8) "Operating plan" means the financial plan used by a state agency or local government entity showing in detail the purposes for which the state agency's or local government entity's operating revenue will be spent in the current fiscal year of the state agency or local government entity and the fund from which the expenditures will be made.
(9) "State agency" means an agency as defined in 17-7-102.
(10) "State charge for services fund" or "state fund" means an account within the special revenue fund established by 17-2-102 for which the exclusive source of revenue is one or more charges for services or interest or other income on the fund.
History: En. Sec. 1, Ch. 270, L. 1997.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 3. State and Local Charges for Services -- Limit on Fund Balance › 17-2-303. Reduction of charge required

17-2-303. Reduction of charge required.
A state agency that maintains a cash balance in a state charge for services fund or a local government entity that maintains a cash balance in a local charge for services fund contrary to the limitation provided in 17-2-302(1) for more than 60 days shall, within 120 days after the end of the 60-day period, reduce the charge for services or, in the case of a state fund or local fund into which two or more charges for service are deposited, reduce one or more charges for services specified by the state agency or local government entity until the cash balance in the state fund or local fund complies with the limitation in 17-2-302(1).
History: En. Sec. 3, Ch. 270, L. 1997.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 2. Accounting › Part 3. State and Local Charges for Services -- Limit on Fund Balance › 17-2-304. Reports required

17-2-304. Reports required.
(1) (a) The approving authority for a state agency shall annually report in writing to the legislative fiscal analyst by September 15:
(i) each state agency that had a cash balance in a state charge for services fund contrary to the limitation provided in 17-2-302(1) during the previous 12 months;
(ii) the facts certified for each state agency by the approving authority pursuant to 17-2-302(2);
(iii) each state agency that has complied with the requirements of 17-2-303 and the circumstances of the agency's compliance;
(iv) each state agency that has not complied with 17-2-303 and the circumstances of the agency's noncompliance; and
(v) all expenditures made by the state agency in the preceding 12 months that are related to the production and distribution of public service announcements.
(b) The report must be provided in an electronic format.
(2) The director of the department of administration shall report to the legislature at the time and in the manner required by 5-11-210 a list of each local government entity that had a balance in a local charge for services fund contrary to the limitation provided by 17-2-302(1) or that failed to reduce the charge as provided in 17-2-303, or both, during the previous 12 months.
History: En. Sec. 4, Ch. 270, L. 1997; amd. Sec. 42, Ch. 483, L. 2001; amd. Sec. 2, Ch. 332, L. 2003; amd. Sec. 3, Ch. 386, L. 2011; amd. Sec. 7, Ch. 120, L. 2013.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 3. Federal Revenues and Endowments › Part 1. Federal Assistance Management › 17-3-101. Purpose

17-3-101. Purpose.
The purpose of this part is to provide more complete information regarding federal assistance programs to the governor, state agencies, and the legislature and coordinate federally assisted programs with other state programs.
History: En. 79-2702 by Sec. 2, Ch. 259, L. 1975; R.C.M. 1947, 79-2702.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 3. Federal Revenues and Endowments › Part 1. Federal Assistance Management › 17-3-102. Definitions

17-3-102. Definitions.
As used in this part, the following definitions apply:
(1) "Application" means the form specified by a federal agency.
(2) "Federal assistance programs" means any financial assistance made to a state agency by an agency of the United States government, whether a grant, loan, gift, contract, or in any other form.
(3) "Grantee agency" means any agency of state government receiving federal funds.
(4) "Indirect costs" means costs that benefit more than one agency or program and that are not readily assignable to the agency or program specifically benefiting.
(5) "Service agency" means state agencies that provide goods, facilities, and services to a grantee agency.
(6) "State agency" means any agency of state government eligible to apply for and receive federal funds.
History: (1), (2), (5)En. 79-2703 by Sec. 3, Ch. 259, L. 1975; Sec. 79-2703, R.C.M. 1947; (3), (4), (6)En. 79-1020 by Sec. 1, Ch. 223, L. 1975; Sec. 79-1020, R.C.M. 1947; R.C.M. 1947, 79-1020, 79-2703; amd. Sec. 5, Ch. 48, L. 1997.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 3. Federal Revenues and Endowments › Part 1. Federal Assistance Management › 17-3-103. Repealed

17-3-103. Repealed.
Sec. 1, Ch. 176, L. 1979.
History: En. 79-2704 by Sec. 4, Ch. 259, L. 1975; R.C.M. 1947, 79-2704.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 3. Federal Revenues and Endowments › Part 1. Federal Assistance Management › 17-3-104. Repealed

17-3-104. Repealed.
Sec. 2, Ch. 109, L. 1993.
History: En. 79-2706 by Sec. 6, Ch. 259, L. 1975; R.C.M. 1947, 79-2706.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 3. Federal Revenues and Endowments › Part 1. Federal Assistance Management › 17-3-105. Governor authorized to accept funds -- designation of state agency

17-3-105. Governor authorized to accept funds -- designation of state agency.
(1) The governor is authorized to accept on behalf of the state any federal assistance funds made available by act of congress for programs that are consistent with the needs and goals of the state and its citizens and that are not prohibited by the provisions of this part or other applicable law.
(2) The governor shall designate, unless otherwise specified by state or federal law or regulation, the state agency to administer the accepted federal assistance program.
History: En. 79-2705 by Sec. 5, Ch. 259, L. 1975; R.C.M. 1947, 79-2705.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 3. Federal Revenues and Endowments › Part 1. Federal Assistance Management › 17-3-106. Fiscal officer for receipt of federal grants

17-3-106. Fiscal officer for receipt of federal grants.
(1) The state treasurer is designated as the fiscal officer of the state to receive from the United States government or any of its agencies all funds that may be made available as a grant to the state of Montana under any act of congress, or otherwise, for any purpose or use. The state treasurer shall, upon receipt of the funds, deposit the funds in the proper fund in the state treasury.
(2) A state agency may return from the state treasury, through the state treasurer, any federal funds and the interest earned on the funds that may not be retained by the state according to federal law or the terms of the federal grant that made the funds available. The funds are statutorily appropriated, as provided in 17-7-502, to the state treasurer for the purpose of returning the funds under the provisions of this subsection.
History: En. Sec. 1, Ch. 119, L. 1949; R.C.M. 1947, 79-210; amd. Sec. 1, Ch. 107, L. 1993; amd. Sec. 6, Ch. 48, L. 1997.
2023 Montana Code Annotated › Title 17. State Finance › Chapter 3. Federal Revenues and Endowments › Part 1. Federal Assistance Management › 17-3-107. Federal funds for welfare of Indians

17-3-107. Federal funds for welfare of Indians.
If and whenever the congress of the United States shall authorize the administration of federal appropriations for the welfare of the Indians of Montana through the agency of public departments and bureaus of this state, full power and authority is conferred upon such state agencies to administer the expenditure of such federal appropriations for the welfare of such Indians within the scope of the powers conferred upon such departments by law.
History: En. Sec. 1, Ch. 65, L. 1927; re-en. Sec. 5668.14, R.C.M. 1935; R.C.M. 1947, 79-1601.