Montana Single Audit Report, Financial-Compliance Audit for the Two Fiscal Years Ended June 30 .. 1990

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Page 202 Federal Issues Department of Administration Table 2 Revenue Classification Misstatements Fiscal Year Fiscal Year 1987-88 over(under)stated 1988-89 over(under)stated General Fund Licenses and Permits $156,725 Charges for Services $158,433 22,058 Investment Earnings 23,000 33,459 Hi see I laneous (181, A33) (55,517) Federal (CFOA #10.999) (156,725) Special Revenue Fund Charges for Services $K7,898 $154,633 Other Financing Sources (147,898) (153,994) Miscellaneous (639) Debt Service Fund
...Charges for Services $ 31,961 $811,978 Other Financing Sources (31,961) (196,548) Hi see I laneous (615,430) Internal Service Fund Charges for Services $200,000 $ 10,930 Miscellaneous (200,000) (10,930) Source: Compiled by the Office of the Leg slative Auditor.
Department personnel indicated misclassifications were due to human error; sometimes it is difficult to judge which revenue class is proper. Accounting Division personnel indicated they review the objects of revenue and class but they do not question the agency unless it is obviously incorrect.


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