Rule 10.10.305 - BUDGET AUTHORITY FOR CORRECTION OF PRIOR PERIOD EXPENDITURE ERRORS(1) Transactions recorded to correct expenditures reported in a prior year shall be charged against the current year's budget as provided in 20-9-209(2), MCA.(2) As provided in 20-9-208(1), MCA, a budget transfer may be made from other appropriation item(s) to provide budget authority for corrections of prior period expenditure errors which result in a net reduction to beginning fund balance. Prior period adjustment must be within the total budget limit imposed by 20-9-133, MCA.Mont. Admin. r. 10.10.305
NEW, 1990 MAR p. 717, Eff. 4/13/90.20-9-102, 20-9-201, MCA; IMP, 20-9-102, 20-9-201, MCA;