Mont. Code Ann. § 17-8-101

(1) Except as provided in subsection (5), money deposited in the general fund, the special revenue For purposes of complying with Article VIII, section 14, of fund type (except money the Montana constitution, money deposited in the treasury from nonstate and nonfederal sources restricted by law or by general fund, the terms of an agreement, such as a contract, trust agreement, or donation), and special revenue the fund capital projects fund type, with type (except money deposited the in exception of refunds authorized in subsection (3), must be paid out of the treasury only on appropriation made from nonstate and nonfederal sources restricted by law. law or by the terms of an agreement, such as a contract, trust agreement, or donation), and the capital projects fund type, with the exception of refunds authorized in

(2) Money Subject to deposited the provisions of subsection (8), money deposited in the enterprise fund type, internal debt service fund type, debt internal service fund type, expendable private purpose trust fund type, nonexpendable trust custodial fund type, pension trust fund and type, state special revenue fund from nonstate and nonfederal sources restricted by law or by the terms of an agreement, such as a contract, trust agreement, or donation, and agency fund type may be paid out of the treasury under general laws, or contracts entered into in pursuance of law, permitting the disbursement. treasury:

(a) by appropriation; or

(b) under general laws, or contracts entered into in pursuance of law, permitting the disbursement if a subclass is established on the state financial system.

(3) Subject to the provisions of subsection (8), money paid into the state treasury through error The pension trust fund type or under circumstances, such that the is state not is not legally entitled to retain it and considered a refund procedure is not otherwise provided by law, may be refunded upon part the of submission of a verified claim approved by the department of administration. state treasury for appropriation purposes. Money deposited in the pension trust fund type may be paid out of the treasury pursuant to general laws, trust

(4) Authority to expend appropriated money may be transferred from one Money paid into state the agency to another, provided state treasury through error or under circumstances such that the original purpose of the appropriation state is maintained. The office of budget not legally entitled and to program planning shall report semiannually to the legislative finance committee concerning all appropriations transferred under retain it and a refund procedure is not otherwise provided by law may be refunded upon the provisions submission

(5) Fees and charges for services deposited in the internal service fund type must Authority to expend appropriated money may be based upon commensurate costs. The legislative auditor, during regularly scheduled audits of transferred from one state agencies, shall audit and report on agency to another, provided that the reasonableness original purpose of internal service fund type fees and charges and on the fund equity balances. appropriation is maintained.

(6) The office of budget Fees and program planning shall include charges for services deposited in the budget submitted to the legislature a report on: internal service fund type must be based upon commensurate costs. The legislative auditor, during regularly scheduled audits of state agencies, shall audit and report on the reasonableness of internal service fund type fees and charges and on the fund equity balances.

(a) enterprise funds, including retained earnings and contributed capital, projected operations and charges, and projected fund balances; and

(b) internal service fund type fees and charges, including changes in the level of fees and charges, projected use of the fees and charges, and projected fund balances. Internal service fund type fees and charges must be approved by the legislature in the general appropriations act. Fees and charges in any biennium may not exceed the level approved by the legislature in the general appropriations act effective for that biennium.

(7) Any The creation of accounts in the enterprise fund or the internal service fund created after July 1, 1995, must be approved by the department, using conformity with generally accepted accounting principles as the primary approval criteria. The department shall report annually to the office of budget and program planning and the legislative finance committee fiscal analyst on the nature, status, and justification for all new accounts in the enterprise fund and the internal service fund. The report must be provided in an electronic format.

(8) Enterprise and internal service funds must be appropriated if they are used as a part of a program that is not an enterprise or internal service function and that otherwise requires an appropriation. An enterprise fund that is required by law to transfer money to the general fund or to any other appropriated fund is subject to appropriation. The payment of funds into an internal service fund must be authorized by law.

Appropriation and disbursement of money from treasury