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| Rule: 10.10.302 | Prev Up Next | |
| Rule Title: PAYMENT AND CLOSING OF PRIOR YEAR ACCRUED EXPENDITURES AND ENCUMBRANCES | ||
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| Department: | EDUCATION, DEPARTMENT OF | |
| Chapter: | SPECIAL ACCOUNTING PRACTICES | |
| Subchapter: | Special Accounting Practices | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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10.10.302 PAYMENT AND CLOSING OF PRIOR YEAR ACCRUED EXPENDITURES AND ENCUMBRANCES (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. History: 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; NEW, 1990 MAR p. 717, Eff. 4/13/90; AMD, 1992 MAR p. 209, Eff. 2/14/92; AMD, 1996 MAR p. 2168, Eff. 8/9/96. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 8/9/1996 | Current | History: 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; NEW, 1990 MAR p. 717, Eff. 4/13/90; AMD, 1992 MAR p. 209, Eff. 2/14/92; AMD, 1996 MAR p. 2168, Eff. 8/9/96. |
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