Department of Public Service Regulation Financial-Compliance Audit for the Two Fiscal Years Ended June 30 .. 1998

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The most recent funding change for the department occurred in 1993. Chapter 508, Laws of 1993, amended section 69-M02, MCA, and returned the department's appropriation to the State Special Revenue Fund. The number of statutory changes affecting the department's appropriation source has created some confusion concerning the fund classification for fee revenues.
Unless revenues are earmarked for specific use, they are to be recorded in the General Fund according to state law. The department recor
...ds its earmarked fees in the State Special Revenue Fund while the fees not earmarked to offset program costs are recorded in the General Fund, with the exception of the photocopying fees which are in the State Special Revenue Fund.
The department began recording the photocopy fees in the State Special Revenue Fund in fiscal year 1993-94, the effective date of Chapter 508, Laws of 1993. These fees are not earmarked and should have been recorded in the General Fund. They amounted to $2,037 in fiscal year 1996-97 and $1,687 in fiscal year 1997-98.


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