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Montana Operations Manual (MOM) category 300 Accounting Policies and Procedures

Chapters (In Force)

MOM category 300 has taken the place of MOM II and is divided into policies and each policy into sections. For an overview of each policy's contents refer to MOM category 300, section 300 (Introduction). The policies contained in this version are the most recent (effective date in fiscal 2005 or later). Agencies should contact Department of Administration, State Accounting Bureau at (406) 444-3092 for copies of older chapters. Only chapters currently in force are listed in the index below.

Policy Number Title Date Effective Last Revised 
300 Introduction 09-01-04 02-27-09 
301 Glossary 09-01-04 02-27-09 
302 Governmental accounting overview 09-01-04 01-31-12
305 SABHRS chartfield overview 11-03-86  
310 Balance sheet accounts 02-08-05  04-04-11
311 Fund balance/net assets 09-01-04  03-31-11
315 Expenditures    
316    Expense account categories 07-01-06  02-27-09
317    Disaster and emergency expenses 07-01-05  08-06-09
318    Miscellaneous Expenditure Topics  09-14-81   08-01-11
320 Revenues, receivables, and debt collection 07-01-04   06-26-09 
321 Revenue accounts 07-01-07  02-27-09
325 Cash Accounting 07-01-07  06-01-12
326 Nontreasury cash accounts 07-01-10 05-15-12 
330 Warrant Writer Unit/Vendor 07-01-09  09-06-11
335 Capital asset accounting 07-01-06  06-12-12
340 Long-term liabilities 07-01-85  05-02-11
345 Interfund activities 09-01-04  01-31-12
355 Pension/OPEB  07-01-05  04-12-12
360 Pollution Remediation Obligation 07-01-08  04-01-11
365 Risk financing 05-04-05  07-08-11
370 Financial Statement reporting    
371    CAFR Memo 07-01-12  07-01-12
372    The Financial Reporting Entity  07-01-90   04-13-12 
375    Fiscal Year-End Procedures 2012 05-01-12  05-01-12 
380 Federal reporting    
381    Cash Management Improvement Act (CMIA)  07-01-06  07-01-06
382    Fuel Excise Tax 01-28-88 07-01-12
390 Miscellaneous    
391    Statewide Cost Allocation Plan (SWCAP) 07-01-08 05-02-12
392    Escheated Property 07-01-03 04-02-12
399 The Internal Control Guidebook 12-01-07  12-01-07