7-6-613. Procedure to transfer funds. Money may not be transferred from one fund to another except by resolution of a county or municipal governing body unless the transfer is:
(1) previously authorized by a budget resolution;
(2) provided for by 7-6-614;
(3) made in the usual course of county or municipal business for:
(a) school transfers;
(b) tax increment finance districts;
(c) specialized tax situations;
(d) the purpose of distributing refunds, protested taxes, or interest charges for interest in lieu of registered warrants;
(e) bond sinking fund transfers;
(f) residual equity transfers;
(g) transfers of investments; or
(h) corrections of errors; or
(4) otherwise authorized by statute.
History: En. Sec. 5, Ch. 278, L. 2001.
Structure Montana Code Annotated
Chapter 6. Financial Administration and Taxation
Part 6. Local Government Accounting
7-6-605. through 7-6-608 reserved
7-6-609. Declaration of policy
7-6-610. Fiscal year for local governments
7-6-611. Role of department of administration
7-6-612. Additional records and reports
7-6-613. Procedure to transfer funds
7-6-614. Procedure to close inactive funds
7-6-615. Authorization to maintain petty cash fund
7-6-616. Capital improvement funds
7-6-617. Payment of fees and taxes by credit card and other commercially acceptable means
7-6-618. through 7-6-620 reserved
7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy -- fund