20-9-203. Examination of district accounting records. The accounting records of all first-, second-, and third-class school districts must be audited in accordance with 2-7-503. The trustees of the district shall file a copy of the completed audit report with the department of administration, the superintendent of public instruction, and the county superintendent.
History: En. 75-6807 by Sec. 243, Ch. 5, L. 1971; amd. Sec. 17, Ch. 266, L. 1977; R.C.M. 1947, 75-6807; amd. Sec. 2, Ch. 336, L. 1979; amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 5, Ch. 573, L. 1981; amd. Sec. 1, Ch. 115, L. 1985; amd. Sec. 24, Ch. 489, L. 1991; amd. Sec. 52, Ch. 483, L. 2001.
Structure Montana Code Annotated
Part 2. Administration of Finances
20-9-201. Definitions and application
20-9-202. County officials for financial administration when joint district
20-9-203. Examination of district accounting records
20-9-204. Conflicts of interests, letting contracts, and calling for bids -- exceptions
20-9-205. Prohibition on division of contracts to circumvent bid requirements
20-9-207. Documentation of expenditures
20-9-208. Transfers among appropriation items of fund -- transfers from fund to fund
20-9-209. Lapse of budgeted appropriations and provision for unpaid claims
20-9-210. Expenditure limitation of nonbudgeted fund
20-9-212. Duties of county treasurer
20-9-215. Destruction of certain financial records
20-9-216. through 20-9-219 reserved
20-9-221. Procedure for issuance of warrants
20-9-223. Cancellation of outstanding warrants -- duplication
20-9-225. Definitions relating to interest assessment
20-9-226. Interest assessed on amounts due
20-9-227. Exemptions from interest assessment
20-9-228. through 20-9-230 reserved
20-9-231. Metal mines tax reserve fund
20-9-232. through 20-9-234 reserved
20-9-235. Authorization for school district investment account
20-9-236. Transfer of funds -- improvements to school safety and security