Department of Fish, Wildlife And Parks Financial-Compliance Audit for the Two Fiscal Years Ended .. 1992

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Accounts are organized in funds according to state law. The department uses the following funds: Page A-9 Notes to the Financial Schedules Governmental Funds General Fund - to account for all financial resources except those required to be accounted for in another fund. General funds include federal indirect cost recoveries and expenditures for the Parks Future Committee and the Montana Conservation Corps program.
Special Revenue Fund - to account for proceeds of specific revenue sources legall
...y restricted to expenditures for specific purposes. Legislative appropriations are required to spend from this fund. The department has two Special Revenue Funds which account for federal grant activity and state earmarked revenue from licenses fees and permits and private grants and donations.
Proprietary Funds Capital Projects Fund - to account for resources used for pur- chase or construction of major capital facilities. During the audit period, the department used this fund to account for the improvements made to the Creston Fish Hatchery.


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