reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.114 - USE OF PERSONAL VEHICLES-REIMBURSEMENT AT HIGH RATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-503, MCA; IMP,
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.115 - USE OF PERSONAL VEHICLES-EXEMPTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-503, MCA; IMP,
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.116 - PERSONAL VEHICLE USE AUTHORIZATION FORM-WHERE OBTAINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-503, MCA; IMP,
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.121 - STATE AIRCRAFT (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502,
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.126 - MEAL REIMBURSEMENT GENERALLY (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501 and
					 2-18-502, MCA; IMP,
					 2-18-501 and
					 2-18-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.127 - MEAL REIMBURSEMENT-DEFINITION OF "TRAVEL SHIFT" (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501 and
					 2-18-502, MCA; IMP,
					 2-18-501 and
					 2-18-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.128 - MEAL REIMBURSEMENT-TIME RANGES (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501 and
					 2-18-502, MCA; IMP,
					 2-18-501 and
					 2-18-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.129 - MEAL REIMBURSEMENT FOR TRAVEL WITHIN TRAVEL SHIFT (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501 and
					 2-18-502, MCA; IMP,
					 2-18-501 and
					 2-18-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.130 - MEAL REIMBURSEMENT FOR TRAVEL ONE-HALF OUTSIDE TRAVEL SHIFT (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501 and
					 2-18-502, MCA; IMP,
					 2-18-501 and
					 2-18-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.131 - MEAL REIMBURSEMENT FOR TRAVEL OUTSIDE TRAVEL SHIFT (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501 and
					 2-18-502, MCA; IMP,
					 2-18-501 and
					 2-18-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.136 - REIMBURSEMENT FOR RECEIPTABLE LODGING (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501, MCA; IMP,
					 2-18-501,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.137 - REIMBURSEMENT FOR NONRECEIPTABLE LODGING (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501, MCA; IMP,
					 2-18-501,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.138 - NO REIMBURSEMENT FOR PROVIDED LODGING (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501, MCA; IMP,
					 2-18-501,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.141 - REIMBURSEMENT FOR MISCELLANEOUS TRAVEL EXPENSES (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501, MCA; IMP,
					 2-18-501,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.146 - OUT-OF-COUNTRY TRAVEL (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.147 - CHANGE IN TRAVEL STATUS (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501 and
					 2-18-502, MCA; IMP,
					 2-18-501 and
					 2-18-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.148 - SPECIAL IN-LIEU ALLOWANCES (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.149 - TRAVEL TIME ALLOWED (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.150 - USE OF TRANSPORTATION PURCHASE ORDER FOR COMMERCIAL TRANSPORTATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.151 - TRAVEL ADVANCES (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.152 - TRAVEL EXPENSE VOUCHER, FORM DA-101 (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.153 - TRAVEL EXPENSE VOUCHER-FREQUENCY OF FILING (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.1 - Regulation of Travel Expenses › Rule 2.4.154 - TRAVEL EXPENSE VOUCHER-SUPERVISOR'S APPROVAL REQUIRED (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-18-501,
					 2-18-502, and
					 2-18-503, MCA; IMP,
					 2-18-501,
					 2-18-502, and
					 2-18-503,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.2 - Receipt and Disbursements (Repealed) › Rule 2.4.201 - MINIMUM REFUND (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 17-8-201,
					 17-8-203, MCA;
					 IMP:
					 17-8-203,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.2 - Receipt and Disbursements (Repealed) › Rule 2.4.202 - EXCEPTIONS TO MINIMUM REFUND RULE (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 17-8-201,
					 17-8-203, MCA;
					 IMP:
					 17-8-203,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.3 - Volume Cap › Rule 2.4.301 - VOLUME CAP ALLOCATION

Current through Register Vol. 13, July 5, 2024
(1) The Department
				of Administration sets the state of Montana's volume cap as the maximum amount
				allowed by the Internal Revenue Service.
17-5-1311, MCA; IMP,
					 17-5-1311,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.401 - ACCOUNTING AND FINANCIAL REPORTING STANDARDS

Current through Register Vol. 13, July 5, 2024
(1) Except as provided in (2), all local
				government entities, as defined by
				2-7-501(7),
				MCA, shall adhere to the accounting and financial reporting standards
				applicable to the reporting period adopted by the Governmental Accounting
				Standards Board (see ARM
				2.4.411
				).
(2) If approved by the
				department, a local government entity shall adhere to the provisions described
				in the Small Government Financial Reporting Framework instead of the provisions
				provided in (1). The department shall not approve an application to report in
				accordance with the Small Government Financial Reporting Framework if the
				following circumstances are known to the department:
(a) the local government entity is subject to
				a compliance requirement prescribing the use of the provisions of (1);
				or
(b) the local government entity
				has a population of 5,000 or more as reported in the most recent decennial
				survey issued by the United States Census Bureau.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.402 - REPORT FILING FEE

Current through Register Vol. 13, July 5, 2024
(1) A local
				government filing fee is based on the following definitions:
(a) "Annual" means the fiscal year of the
				local government entity.
(b)
				"Revenues" means all receipts or inflows of resources from any source excluding
				the proceeds from bond issuances and other long-term debt not received from
				state or federal sources.
(i) Revenues must be
				based on the recognition criteria of the financial reporting framework
				presented in the audit report.
(ii) Revenues may be provisionally based on
				amounts presented in the financial report required by
				2-7-503,
				MCA, until such time that the audit report for the same period is
				issued.
(iii) The department and
				the local government entity shall settle the balance of any resulting
				difference in the filing fee when the audited revenues are available.
(iv) When applicable, revenues do not include
				receipts or inflows of resources presented in the government wide, investment
				trust funds, or custodial funds financial statements.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.403 - PENALTIES FOR FAILING TO FILE REPORTS WITHIN PRESCRIBED TIME

Current through Register Vol. 13, July 5, 2024
(1) The department shall assess a monthly
				penalty of 10 percent of the required filing fee established in ARM
				2.4.402 when a
				local government entity does not submit by the due date the annual financial
				report required by
				2-7-503,
				MCA.
(a) If the filing fee applicable to the
				reporting period is not known to the department, the department shall use the
				filing fee of the most recent reporting period available to calculate the late
				submission penalty.
(b) If the
				local government entity is not required to pay a filing fee, the late
				submission penalty must be calculated using the minimum filing fee.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.404 - PENALTY FOR FAILING TO PAY FILING FEE WITHIN 60 DAYS OF DUE DATE

Current through Register Vol. 13, July 5, 2024
(1) The department shall assess a monthly
				penalty equal to 10 percent of the required filing fee in ARM
				2.4.402 when a
				local government entity does not submit the filing fee required by
				2-7-514,
				MCA, within 60 days of the due date.
(a) If
				the revenues and filing fee applicable to the reporting period have not been
				reported or are not known, the department shall use the filing fee of the most
				recent reporting period available to calculate the late filing fee
				penalty.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.405 - AUDIT AND AUDIT REPORTING STANDARDS

Current through Register Vol. 13, July 5, 2024
(1) When
				applicable, audits and audit reporting must conform to the requirements of the
				Federal Single Audit Act of 1984 as amended by the Single Audit Act Amendments
				of 1996 ( P.L.
				104-156 ) and the requirements of Title 2 CFR Part
				200, Uniform Administrative Requirements, Cost Principles, and Audit
				Requirements for Federal Awards (Uniform Guidance), as published in the Federal
				Register, Volume 78, No. 248 (see ARM
				2.4.411
				).
(2) When approved by the
				department, audits and audit reporting of financial statements prepared in
				accordance with a small government financial reporting framework must apply the
				reporting requirements provided in ARM
				2.4.401.
AUTH:
					 2-7-505,
					 2-7-513,
					 MCA; IMP:
					 2-7-505,
					 2-7-513,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.406 - ROSTER OF INDEPENDENT AUDITORS AUTHORIZED TO CONDUCT AUDITS OF LOCAL GOVERNMENT ENTITIES

Current through Register Vol. 13, July 5, 2024
(1) To conduct
				audits of local government entities, an independent auditor must be on the
				department's roster of authorized independent auditors.
(2) To be placed on the roster, an auditor
				shall complete a department-prescribed application form and meet the criteria
				in this rule.
(3) Auditors with
				separate offices shall submit separate application forms for each office that
				is to be separately identified on the roster.
(4) To be eligible for inclusion on the
				roster, an auditor must:
(a) if an individual,
				hold a current license to practice public accounting under
				37-50-314,
				MCA;
(b) if a firm that has
				established or maintained offices in this state for the practice of public
				accounting, register annually as provided under
				37-50-335,
				MCA;
(c) if a firm that does not
				have an office in this state, comply with the requirements contained in
				37-50-335,
				MCA;
(d) meet the continuing
				education requirements specified in Government Auditing Standards, as
				established by the Comptroller General of the United States;
(e) have an external quality control review
				at least once every three years that meets the requirements specified in
				Government Auditing Standards, as established by the Comptroller General of the
				United States, and receive a peer review rating of "pass" or "pass with
				deficiencies" from the reviewing firm, team, or association;
(i) a firm that undergoes a board-sanctioned
				compliance or peer review process and receives a provisional pass with
				deficiencies rating must complete, or be in the process of completing, all
				required remediation required by the peer review program
				administrator;
(ii) upon request,
				firms with provisional pass with deficiencies ratings shall provide the
				department all interim and final communications with the peer review program
				administrator relating to the firm's remedial activities;
(f) not have been restricted in the conduct
				of governmental auditing by the Montana Board of Public Accountants;
(g) not have been debarred, suspended,
				proposed for debarment, declared ineligible, or otherwise excluded from
				performing audits by any state or federal department or agency; and
(h) not have been deemed ineligible to
				conduct local government entity audits by the department because of failure:
(i) to conduct local government entity audits
				under contract with the department during the previous two years in accordance
				with the audit standards described in
				2-7-513,
				MCA, or ARM
				2.4.405;
				or
(ii) during the previous two
				years to adhere to the terms and conditions of an audit contract with the
				department.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.407 - CRITERIA FOR THE SELECTION OF THE INDEPENDENT AUDITOR

Current through Register Vol. 13, July 5, 2024
(1) In selecting an independent auditor to
				perform an audit under
				2-7-503, MCA, a local government
				entity shall consider the following criteria:
(a) listing on department's roster of
				independent auditors authorized to conduct local government audits;
(b) independence, as defined by applicable
				auditing standards;
(c)
				demonstrated understanding of the work to be performed;
(d) technical experience of the independent
				auditor in conducting similar types of local government entity
				audits;
(e) qualifications of staff
				to be assigned to the audit;
(f)
				work history of the independent auditor; and
(g) the proposed audit fee.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.408 - AUDIT CONTRACTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 2-7-506,
					 MCA; IMP:
					 2-7-506,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.409 - ACTIONS BY GOVERNING BODIES TO RESOLVE OR CORRECT AUDIT FINDINGS AND PENALTY FOR FAILURE TO DO SO

Current through Register Vol. 13, July 5, 2024
(1) If a local
				government entity does not submit its planned corrective measures to findings
				reported in audit and financial review reports required by Title 2, chapter 7,
				part 5, MCA, to the department within 30 days of the report issuance date, the
				department shall notify the entity of the delinquency and publish notice of the
				delinquency on the department's website.
(2) The department shall determine
				acceptability of the local government entity's responses or planned corrective
				measures based on the risks, facts, and circumstances of the findings and of
				the entity.
(3) The planned
				corrective measures must be responsive to the findings identified and provide
				for a probable resolution of the findings within a reasonable period.
(4) If the department does not receive
				acceptable corrective measures for findings the department deems to be
				significant, the department may, in addition to its statutory remedies, request
				additional details, supporting information, or evidence of implementation of
				the corrective measures.
(5) The
				department shall determine the significance of findings based on the risks to
				the entity of a doubtful going concern, significantly distressed operations, or
				a failure to protect a substantial public interest.
(6) Any financial assistance withheld must be
				released to the local government entity once the department finds that the
				local government entity has initiated or taken corrective measures sufficient
				to provide for a probable resolution of the findings within a reasonable
				period.
(7) The department shall
				obtain the concurrence of the Superintendent of Public Instruction before
				accepting or rejecting any planned corrective measures or withholding or
				releasing any financial assistance of any school district or associated
				cooperative.
(8) If the subsequent
				audit report repeats a significant finding, the department shall withhold
				financial assistance from the entity.
(9) The financial assistance withholding
				process may be suspended if the entity demonstrates good cause for the failure
				to resolve the finding or implement corrective measures. Good cause may be
				demonstrated with sufficient evidence of:
(i)
				the entity's good faith effort to implement corrective measures;
(ii) circumstances outside of the entity's
				control; or
(iii) an inability to
				address a finding or findings because of the passage of time.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.410 - REVIEW OF FINANCIAL STATEMENTS

Current through Register Vol. 13, July 5, 2024
(1) A
				"financial review" is defined as an agreed-upon procedures engagement in which
				an independent auditor issues a report of findings based on specific procedures
				in accordance with standards established by the American Institute of Certified
				Public Accountants (see ARM
				2.4.411
				). The procedures to be performed during the financial review of a local
				government entity are prescribed by the department and specified in the
				contract referred to in (3).
(2)
				Financial reviews of a local government entity conducted at the direction of
				the department must be performed either by an independent auditor, who is on
				the department's roster of independent auditors authorized to conduct audits of
				local government entities or by the department.
(3) Financial reviews required by the
				department must be performed pursuant to a contract . Work may not commence
				under the contract until it is signed by the department. All contracts for
				conducting financial reviews must be in a form prescribed by the department.
(4) The compensation to the
				independent auditor for conducting a financial review must be agreed upon by
				the local government entity and the independent auditor and must be paid in the
				manner that other claims against the local government entity are paid. If
				performed by the department, the department shall charge the local government
				entity an hourly rate to cover the costs of performing the financial
				review.
(5) An administrative fee
				of $75 will be charged to each entity required to have a financial review.
				Entities required to have a financial review will be notified in writing. The
				administrative fee is due within six months of the entity's fiscal year end.
(6) The independent auditor shall
				file copies of the financial review report with the department. In the case of
				school districts or associated cooperatives, the independent auditor shall also
				file a copy of the review report with the Superintendent of Public
				Instruction.
(7) The provisions of
				2-7-515,
				MCA, and ARM
				2.4.409
				regarding the actions of local government governing bodies to resolve and
				correct audit findings, and the penalty for failure to do so, apply to
				financial review reports.
(8) The
				provisions of
				2-7-522, MCA,
				regarding audit report reviews by the department apply to financial review
				reports.
AUTH:
					 2-7-503,
					 2-7-514,
					 MCA; IMP:
					 2-7-503,
					 2-7-514,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.4 - STATE ACCOUNTING DIVISION › Subchapter 2.4.4 - Single Audit Act › Rule 2.4.411 - INCORPORATION BY REFERENCE OF VARIOUS STANDARDS, ACCOUNTING POLICIES, AND FEDERAL LAWS AND REGULATIONS

Current through Register Vol. 13, July 5, 2024
(1) The department
				adopts and incorporates by reference the Codification of Governmental
				Accounting and Financial Reporting Standards, updated through June 30, 2019,
				adopted by the Governmental Accounting Standards Board as the required
				standards for counties, cities, and towns, as provided by ARM
				2.4.401.
(a) The standards incorporated by reference
				in (1) contain the generally accepted accounting principles to be followed by
				state and local governments and the financial reporting requirements to be
				utilized by those governments.
(b)
				The Codification of Governmental Accounting and Financial Reporting Standards
				adopted by reference in (1) may be obtained from the Governmental Accounting
				Standards Board, P.O. Box 5116, Norwalk, CT 06856-5116.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.102 - REQUISITION TIME SCHEDULE (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.103 - REQUISITIONING PROCEDURES (PREPARATION AND SUBMISSION) (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.104 - AGENCY PURCHASING AUTHORITY (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.105 - TERM CONTRACTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.106 - BID LIST (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.107 - BID PREPARATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.108 - SOLICITATION OF BIDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.109 - AWARDING OF CONTRACTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.110 - RECORDS OF BIDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.111 - QUALITY CONTROL - RECEIPT AND INSPECTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.112 - NONPERFORMANCE BY VENDOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-1-402, MCA; IMP,
					 18-1-402,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.113 - NONPERFORMANCE BY STATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-1-402, MCA; IMP,
					 18-1-402,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.114 - JOINT GOVERNMENTAL PURCHASE (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.115 - NEGOTIATED REHABILITATION CONTRACTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-5-102, MCA; IMP,
					 18-5-101 through
					 18-5-103,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.116 - REFERENCED FORMS (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.117 - TRANSFER OF CONTRACTS OR COLLUSION - ADDITIONAL PENALTIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101, MCA; IMP, Title 18,
					 chapter 4, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.118 - MONTANA SMALL BUSINESS PURCHASING ACT (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-101 and
					 18-5-304, MCA; IMP, Title 18,
					 chapter 5, part 3, MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.119 - STUDENT ASSOCIATION PROCUREMENT EXEMPTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-4-221, MCA; IMP,
					 18-4-132,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.1 - Special Purchasing Activities › Rule 2.5.120 - THE STATE EMPLOYEES' CHARITABLE GIVING CAMPAIGN

Current through Register Vol. 13, July 5, 2024
(1) The State Employees' Charitable Giving
				Campaign (SECGC) may procure supplies and services costing $25,000 or less
				using a purchase technique that best meets the campaign's needs.
18-4-221, MCA; IMP,
					 18-4-222,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.2 - Regulation of Procurement Activities › Rule 2.5.202 - DEPARTMENT OF ADMINISTRATION RESPONSIBILITIES

Current through Register Vol. 13, July 5, 2024
(1) The department is responsible for all
				procurements of all state supplies and services. All activities, including
				procedures, manuals, and forms, which govern such procurements will be prepared
				by or under the supervision of the department.
(2) The division will establish a vendors
				list, determine eligibility for residence preference of vendors for purchases
				made under Title 18, chapter 4, MCA, investigate complaints against vendors,
				and remove vendors from the state list as described in ARM
				2.5.401,
				2.5.402,
				and
				2.5.407.
(3) The division shall process requisitions
				for agencies for items not delegated in accordance with ARM
				2.5.302.
(4) Except as indicated in ARM
				2.5.301,
				the division will identify and purchase all controlled items.
(5) The department is responsible for the
				review and approval of the following equipment or service procurements
				regardless of delegated authority:
(a) all
				printing-related equipment involving duplicating, printing, bindery, and
				graphic arts for state agencies within a ten-mile radius of the capitol
				area-approval by Print and Mail Services is required;
(b) information technology resources,
				including hardware, software, and associated services and infrastructure used
				to store or transmit information in any form, including voice, video, and
				electronic data-approval by the Information Technology Services Division is
				required, except as provided in
				2-17-516,
				MCA;
(c) communications equipment
				and systems-approval by Information Technology Services Division is required;
				and
(d) mail equipment to be used
				within a ten-mile radius of the capitol area-approval by Print and Mail
				Services is required.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.3 - Procedures for Using Agencies › Rule 2.5.301 - DELEGATION OF PURCHASING AUTHORITY

Current through Register Vol. 13, July 5, 2024
(1)
				Agencies may exercise authority to purchase noncontrolled items with a total
				contract value of less than $10,000. Agencies may exercise delegated purchasing
				authority of $10,000 or more and for exigency purchases in accordance with
				written delegation agreements described in ARM
				2.5.202,
				with the Montana Procurement Act, and with these rules.
(2) Delegation and competitive procedures are
				not necessary for goods and services listed in
				18-4-132(3),
				MCA. Additional exempted purchases include:
(a) salaries;
(b) fees for those professions exempted by
				statute;
(c) travel and per
				diem;
(d) retirement and social
				security payments;
(e)
				freight;
(f) landfill
				charges;
(g) supplies or services
				whose prices are regulated by the Public Service Commission or other
				governmental authority;
(h)
				pastoral services;
(i)
				training;
(j) conference space
				rental and catering;
(k) fresh
				fruits and vegetables;
(l) fees for
				placing an advertisement in a publication or on radio, television, or other
				electronic media sources; fees for the development, design, and distribution of
				the advertisement are not included in this exception;
(m) educational instructors and guidance
				counselors for inmates under the supervision of the Department of Corrections;
				and
(n) books and
				periodicals.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.3 - Procedures for Using Agencies › Rule 2.5.302 - REQUISITIONS FROM THE AGENCIES TO THE DIVISION (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:  18-4-221, MCA; IMP:  18-4-221,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.3 - Procedures for Using Agencies › Rule 2.5.303 - ENFORCING THE CONTRACT (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:  18-4-221, MCA; IMP:  18-4-221,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.3 - Procedures for Using Agencies › Rule 2.5.304 - CONTRACT RENEWAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:  18-4-221, MCA; IMP:  18-4-313,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.3 - Procedures for Using Agencies › Rule 2.5.305 - COMPLETION NOTIFICATION FOR CONTRACTS WITH PERFORMANCE SECURITY (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:  18-4-221,  18-4-312, MCA; IMP:  18-4-312,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.401 - VENDORS LIST

Current through Register Vol. 13, July 5, 2024
(1) The State
				Financial Services Division maintains an online vendors list for all supply and
				service commodities. Names and addresses on the vendors list are available for
				public inspection; however, this list may not be used for private promotional,
				commercial, or marketing purposes as described in
				2-6-1017, MCA.
(2) To be placed on the vendors list, a
				vendor must register with the division online at
http://vendorresources.mt.gov/
.
				Each vendor is responsible for keeping their information current, including
				selection of the commodity codes to identify the supplies or services the
				vendor provides.
AUTH:
					 18-4-221, MCA; IMP:
					 18-4-221,
					 MCA
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.402 - SUSPENSION OR DEBARMENT FROM CONTRACT ELIGIBILITY

Current through Register Vol. 13, July 5, 2024
(1) The division has the authority to
				temporarily suspend a vendor from consideration for further contracts with the
				state if the division has probable cause to believe that the vendor has engaged
				in activities that could lead to debarment from contract eligibility. The
				causes for debarment include the following:
(a) submission of a false affidavit for
				Montana residency;
(b) vendor is
				not responsible or responsive as defined in
				18-4-301, MCA, and ARM
				2.5.201 and
				2.5.407;
(c) deliberate failure, without good cause,
				to perform in accordance with the specifications or within the time limit
				provided in a contract;
(d) a
				recent record of failure to perform or of unsatisfactory performance in
				accordance with the terms of one or more contracts;
(e) failure to comply with the provisions of
				the Unemployment Insurance Law, Title 39, chapter 51, MCA;
(f) failure to comply with the provisions of
				the Workers' Compensation Act, Title 39, chapter 71, MCA; or
(g) any other cause that the division
				determines to be so serious and compelling as to affect responsibility as a
				state contractor, including debarment by another governmental entity.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.403 - BIDDING PREFERENCES (REPEALED)

Current through Register Vol. 13, July 5, 2024
18-1-114,
					 18-4-221, MCA; IMP,
					 18-4-221,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.404 - BID AND PROPOSAL PREPARATION

Current through Register Vol. 13, July 5, 2024
(1)
				Any exceptions to the specifications on the part of the bidder or offeror must
				be clearly identified and communicated to the procurement officer consistent
				with the instructions listed within the solicitation. Exceptions may be
				rejected.
(2) Each item on which a
				bidder or offeror submits a quotation must be new and unused and of the latest
				model or manufacture unless otherwise specified by the state. It shall be equal
				in quality and performance characteristics to that indicated in the invitation
				for bid or request for proposal.
(3) The price for each item must be stated
				and clearly listed in the bid. Only one unit price may be shown for each item
				unless a specific provision for an optional figure is provided. The price of
				each item must be extended to show the total price for the quantity requested.
				In case of error in extension, the unit price prevails.
(4) Alternate bids may be accepted if the
				bidder is the lowest responsive bidder on its primary bid and the bids are
				clearly marked "primary" or "alternate."
(5) Item-by-item unit price bids must be
				submitted and will receive primary consideration for award. All-or-none bids
				may be submitted as alternatives and will be considered if in the best interest
				of the state.
(6) Unless stated
				otherwise in the solicitation, payment will be due 30 calendar days from:
(a) the receipt of a properly executed claim;
				or
(b) upon satisfactory receipt of
				the merchandise or service, whichever is later.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.405 - BLIND VENDORS' BIDDING PREFERENCE

Current through Register Vol. 13, July 5, 2024
(1) A blind
				person wishing to claim the vending facility preference provided in
				18-5-502, MCA, must complete the
				determination form provided by the State Procurement Bureau. The form must be
				completed by an ophthalmologist, physician skilled in diseases of the eye, or a
				Department of Public Health and Human Services visual services
				counselor.
(2) A determination form
				shall be submitted with each individual bid. The determination form shall be
				valid for six months. At the end of the six-month period, a new determination
				form will be required or submitted with bids. A new determination form will be
				required for renewal of a contract if the contract renewal date exceeds six
				months from the completion date of the original determination form.
18-5-504, MCA; IMP,
					 18-5-502,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.406 - BIDDER, OFFEROR, OR CONTRACTOR PROTEST

Current through Register Vol. 13, July 5, 2024
(1) All
				protests must be in writing and state in detail all of the protestor's
				objections and allegations of violations of the Montana Procurement Act. The
				complete protest must be submitted to the General Services Division, P.O. Box
				200135, Helena, MT 59620-0135, and to the agency that issued the solicitation,
				if different, no later than the close of business 14 calendar days after the
				execution of the contract in question.
(2) The department may exercise its
				discretion in deciding what is in the best interest of the state.
(3) Any agency which exercises delegated
				authority from the department to engage in purchasing activities is responsible
				for responding to a protest or contested case hearing concerning the
				solicitation, award, or administration of a contract within their
				authority.
18-4-221,
					 18-4-242, MCA; IMP,
					 18-1-402,
					 18-4-242,
					 MCA;
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.407 - DETERMINATION OF RESPONSIVENESS&#47;STANDARDS OF RESPONSIBILITY

Current through Register Vol. 13, July 5, 2024
(1) The procurement officer will make the
				final determination of responsiveness for both bids and offers.
(2) A determination of responsiveness may be
				made at any time during the procurement process.
(3) If a determination of nonresponsiveness
				is made, nonresponsive bids or offers are disqualified and eliminated from
				further consideration.
(4) Factors
				that may be considered in determining whether the standard of responsibility
				has been met are whether a bidder or offeror:
(a) has available the appropriate financial,
				material, equipment, facility, and personnel resources and expertise, or the
				ability to obtain them, necessary to indicate capability to meet all
				contractual requirements;
(b) has a
				satisfactory record of integrity;
(c) is qualified legally to contract with the
				agency;
(d) has not failed to
				supply any necessary information in connection with the inquiry concerning the
				responsibility; and
(e) has a
				satisfactory record of past performance. Nothing shall prevent the procurement
				officer from establishing additional responsibility standards for a particular
				procurement, provided that these additional standards are set forth in the
				solicitation, or from using past performance with the state of Montana as a
				reference.
Administrative Rules of Montana › Department 2 - ADMINISTRATION › Chapter 2.5 - STATE PROCUREMENT › Subchapter 2.5.4 - Information for Vendors, Offerors, Bidders, and Contractors › Rule 2.5.408 - RECIPROCAL PREFERENCE

Current through Register Vol. 13, July 5, 2024
(1) Section
				18-1-102, MCA, requires a state
				agency to apply a reciprocal preference to the bid of a nonresident bidder
				equal to the percent of the preference given to the bidder in the state or
				country in which the bidder is a resident.
(2) A reciprocal preference is applied only
				to an invitation for bids for supplies and printing, or an invitation for bids
				for nonconstruction services for public works as defined in
				18-2-401, MCA, but only in the
				event that federal funds are not involved in the anticipated purchase. In
				addition, a reciprocal preference is only applied if it will benefit a Montana
				resident bidder as defined in
				18-1-103, MCA.
(3) If it is determined that the lowest
				responsive and responsible bidder would receive a percent preference in its
				resident state, that percent is added to the bid of the nonresident bidder. If
				the nonresident bidder is still the lowest responsive and responsible bidder
				after the preference adjustment has been made, the contract price is the price
				bid, not the adjusted price.
(4) A
				resident bidder must complete a bidder affidavit to verify resident
				eligibility. This affidavit must be on file with the department before a bid
				award can be made.
(5) The business
				name and federal identification number on the Montana resident affidavit must
				match the business name and federal identification number on the submitted bid
				documents in order to be considered for the application of reciprocal
				preference.
(6) Reciprocal
				preferences do not apply to term contracts unless the term contract is
				applicable only to agencies that do not receive federal funding.
18-1-114,
					 18-4-221, MCA; IMP,
					 18-1-102,
					 18-7-107,
					 MCA;