Department of Administration
State Accounting Division

Montana Operations Manual (MOM) Volume II
Accounting Policies and Procedures

Chapters (In Force)

MOM Volume II is divided into chapters and each chapter into sections. For an overview of each chapter's contents refer to MOM chapter 2-0100 (Introduction). At the current time, only recent chapters are available on-line from this website (effective date in fiscal 2005 or later). Agencies should contact Department of Administration, State Accounting Bureau at (406) 444-3092 for copies of older chapters. Only chapters currently in force are listed in the index below.

Number	Title	Date effective
2-0100	Introduction	09-01-04
2-0200	Governmental accounting overview	09-01-04
2-0300	Balance sheet accounts	02-08-05
2-0400	Information and control core	11-03-86
2-0600	Expense account categories	07-01-06
2-0700	Revenue accounts	07-01-07
2-0800	Glossary	09-01-04
2-0900	Basic encoding specifications	02-09-87
2-1100	Revenues, receivables, and debt collection	07-01-04
2-1200	Deposit, treasury, and banking functions	07-01-07
2-1300	Encumbrances	01-10-80
2-1600	Warrant cancellation	12-07-79
2-1700	Capital asset accounting	07-01-06
2-1800	Fund balance/net assets	09-01-04
2-1900	Nontreasury cash accounts	11-20-86
2-2200	Long-term debt accounting	07-01-85
2-5000	Interfund activities	09-01-04
2-6000	Employee benefits	07-01-05
2-8000	Risk financing and related insurance issues	05-04-05
2-8100	Fiscal year-end procedures	05-01-08
2-8200	Comprehensive Annual Financial Report (CAFR) disclosures	06-18-08
2-8300	Disaster and emergency expenses	07-01-05
2-8400	Cash Management Improvement Act (CMIA)	07-01-06
2-9900	The Internal Control Guidebook	12-01-07