Montana Administrative Code

2.4.101 INTRODUCTION (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.102 TRAVEL GUIDELINES (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.103 REIMBURSABLE EXPENSES (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/21/01.…

2.4.104 APPLICABLE STATE STATUTES (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.105 DEPARTURE AND RETURN TIME (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/2…

2.4.111 USE OF STATE-OWNED VEHICLES (REPEALED) Authorizing statute(s): 2-18-503, MCA Implementing statute(s): 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.112 USE OF PERSONAL VEHICLES--REIMBURSEMENT RATES--GENERAL REQUIREMENTS (REPEALED) Authorizing statute(s): 2-18-503, MCA Implementing statute(s): 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/21/01.…

2.4.113 USE OF PERSONAL VEHICLES--REIMBURSEMENT AT STANDARD RATE (REPEALED) Authorizing statute(s): 2-18-503, MCA Implementing statute(s): 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; AMD, 1982 MAR p. 100, Eff. 1/29/82; REP, 2001 MAR …

2.4.114 USE OF PERSONAL VEHICLES--REIMBURSEMENT AT HIGH RATE (REPEALED) Authorizing statute(s): 2-18-503, MCA Implementing statute(s): 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. …

2.4.115 USE OF PERSONAL VEHICLES--EXEMPTIONS (REPEALED) Authorizing statute(s): 2-18-503, MCA Implementing statute(s): 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/21…

2.4.116 PERSONAL VEHICLE USE AUTHORIZATION FORM--WHERE OBTAINED (REPEALED) Authorizing statute(s): 2-18-503, MCA Implementing statute(s): 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR …

2.4.121 STATE AIRCRAFT (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: NEW, 1980 MAR p. 635, Eff. 2/29/80; REP, 1986 MAR p. 1581, Eff. 9/26/86.

2.4.126 MEAL REIMBURSEMENT GENERALLY (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-502, MCA Implementing statute(s): 2-18-501 and 2-18-502, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.127 MEAL REIMBURSEMENT--DEFINITION OF "TRAVEL SHIFT" (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-502, MCA Implementing statute(s): 2-18-501 and 2-18-502, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/2…

2.4.128 MEAL REIMBURSEMENT--TIME RANGES (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-502, MCA Implementing statute(s): 2-18-501 and 2-18-502, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.129 MEAL REIMBURSEMENT FOR TRAVEL WITHIN TRAVEL SHIFT (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-502, MCA Implementing statute(s): 2-18-501 and 2-18-502, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/…

2.4.130 MEAL REIMBURSEMENT FOR TRAVEL ONE-HALF OUTSIDE TRAVEL SHIFT (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-502, MCA Implementing statute(s): 2-18-501 and 2-18-502, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455…

2.4.131 MEAL REIMBURSEMENT FOR TRAVEL OUTSIDE TRAVEL SHIFT (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-502, MCA Implementing statute(s): 2-18-501 and 2-18-502, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12…

2.4.136 REIMBURSEMENT FOR RECEIPTABLE LODGING (REPEALED) Authorizing statute(s): 2-18-501, MCA Implementing statute(s): 2-18-501, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; AMD, 1997 MAR p. 191, Eff. 1/28/97; REP, 2001 MAR p. 2455, Eff. 12/21…

2.4.137 REIMBURSEMENT FOR NONRECEIPTABLE LODGING (REPEALED) Authorizing statute(s): 2-18-501, MCA Implementing statute(s): 2-18-501, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.138 NO REIMBURSEMENT FOR PROVIDED LODGING (REPEALED) Authorizing statute(s): 2-18-501, MCA Implementing statute(s): 2-18-501, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.141 REIMBURSEMENT FOR MISCELLANEOUS TRAVEL EXPENSES (REPEALED) Authorizing statute(s): 2-18-501, MCA Implementing statute(s): 2-18-501, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff.…

2.4.146 OUT-OF-COUNTRY TRAVEL (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/21/01…

2.4.147 CHANGE IN TRAVEL STATUS (REPEALED) Authorizing statute(s): 2-18-501 and 2-18-502, MCA Implementing statute(s): 2-18-501 and 2-18-502, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.148 SPECIAL IN-LIEU ALLOWANCES (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/2…

2.4.149 TRAVEL TIME ALLOWED (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455, Eff. 12/21/01.…

2.4.150 USE OF TRANSPORTATION PURCHASE ORDER FOR COMMERCIAL TRANSPORTATION (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. …

2.4.151 TRAVEL ADVANCES (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p. 2455, Eff. 12/21/01.

2.4.152 TRAVEL EXPENSE VOUCHER, FORM DA-101 (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1986 MAR p. 1581, Eff. 9/26/86; REP, 2001 MAR p. 2455,…

2.4.153 TRAVEL EXPENSE VOUCHER--FREQUENCY OF FILING (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP, 2001 MAR p…

2.4.154 TRAVEL EXPENSE VOUCHER--SUPERVISOR'S APPROVAL REQUIRED (REPEALED) Authorizing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA Implementing statute(s): 2-18-501, 2-18-502, and 2-18-503, MCA History: Eff. 7/1/76; ARM Pub. 11/25/77; AMD, 1980 MAR p. 635, Eff. 2/29/80; REP,…

2.4.201 MINIMUM REFUND (REPEALED) Authorizing statute(s): 17-8-201, 17-8-203, MCA Implementing statute(s): 17-8-203, MCA History: NEW, 1985 MAR p. 1977, Eff. 12/27/85; REP, 2022 MAR p. 1789, Eff. 9/24/22.

2.4.202 EXCEPTIONS TO MINIMUM REFUND RULE (REPEALED) Authorizing statute(s): 17-8-201, 17-8-203, MCA Implementing statute(s): 17-8-203, MCA History: NEW, 1985 MAR p. 1977, Eff. 12/27/85; AMD, 2008 MAR p. 35, Eff. 1/18/08; REP, 2022 MAR p. 1789, Eff. 9/24/22.

2.4.301 VOLUME CAP ALLOCATION The Department of Administration sets the state of Montana's volume cap as the maximum amount allowed by the Internal Revenue Service. Authorizing statute(s): 17-5-1311, MCA Implementing statute(s): 17-5-1311, MCA History: NEW, 2001 MAR p. 2456, Eff.…

2.4.401 ACCOUNTING AND FINANCIAL REPORTING STANDARDS Except as provided in (2), all local government entities, as defined by 2-7-501(7), MCA, shall adhere to the accounting and financial reporting standards applicable to the reporting period adopted by the Governmental Accounting…

2.4.402 REPORT FILING FEE A local government filing fee is based on the following definitions: "Annual" means the fiscal year of the local government entity. "Revenues" means all receipts or inflows of resources from any source excluding the proceeds from bond issuances and other…

2.4.403 PENALTIES FOR FAILING TO FILE REPORTS WITHIN PRESCRIBED TIME The department shall assess a monthly penalty of 10 percent of the required filing fee established in ARM 2.4.402 when a local government entity does not submit by the due date the annual financial report requir…

2.4.404 PENALTY FOR FAILING TO PAY FILING FEE WITHIN 60 DAYS OF DUE DATE The department shall assess a monthly penalty equal to 10 percent of the required filing fee in ARM 2.4.402 when a local government entity does not submit the filing fee required by 2-7-514, MCA, within 60 d…

2.4.405 AUDIT AND AUDIT REPORTING STANDARDS When applicable, audits and audit reporting must conform to the requirements of the Federal Single Audit Act of 1984 as amended by the Single Audit Act Amendments of 1996 (P.L. 104-156) and the requirements of Title 2 CFR Part 200, Unif…

2.4.406 ROSTER OF INDEPENDENT AUDITORS AUTHORIZED TO CONDUCT AUDITS OF LOCAL GOVERNMENT ENTITIES To conduct audits of local government entities, an independent auditor must be on the department’s roster of authorized independent auditors. To be placed on the roster, an auditor sh…

2.4.407 CRITERIA FOR THE SELECTION OF THE INDEPENDENT AUDITOR In selecting an independent auditor to perform an audit under 2-7-503 , MCA, a local government entity shall consider the following criteria: listing on department's roster of independent auditors authorized to conduct…

2.4.408 AUDIT CONTRACTS (REPEALED) Authorizing statute(s): 2-7-506, MCA Implementing statute(s): 2-7-506, MCA History: NEW, 1992 MAR p. 1354, Eff. 7/1/92; TRANS, from Commerce, 2002 MAR p. 2649; AMD, 2007 MAR p. 964, Eff. 7/6/07; REP, 2019 MAR p. 2217, Eff. 12/7/19.

2.4.409 ACTIONS BY GOVERNING BODIES TO RESOLVE OR CORRECT AUDIT FINDINGS AND PENALTY FOR FAILURE TO DO SO If a local government entity does not submit its responses or planned corrective measures to findings reported in audit reports required by Title 2, chapter 7, part 5, MCA, t…