Administrative Rules of Montana
Department 10 - EDUCATION
Chapter 10.10 - SPECIAL ACCOUNTING PRACTICES
Subchapter 10.10.3 - Special Accounting Practices
Rule 10.10.302 - PAYMENT AND CLOSING OF PRIOR YEAR ACCRUED EXPENDITURES AND ENCUMBRANCES
Universal Citation: MT Admin Rules 10.10.302
Current through Register Vol. 18, September 20, 2024
(1) A list showing the detail and total amount of accrued expenditures and encumbrances reported by fund shall be retained by the district for audit purposes.
(2) All accrued expenditures and encumbrances, except contracts for construction, for the prior year must be closed by the district before June 30th of the current year.
20-9-102, 20-9-201, MCA; IMP, 20-5-320, 20-5-321, 20-5-323, 20-9-102, 20-9-201, 20-9-209, MCA;
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
