Montana Code 17-7-152. Expenditure comparison
17-7-152. Expenditure comparison. (1) The expenditure comparison contrasts expenditures of state resources for general government operations over time.
Terms Used In Montana Code 17-7-152
- Emergency: means a catastrophe, disaster, calamity, or other serious unforeseen and unanticipated circumstance that has occurred subsequent to the time that an agency's appropriation was made, that was clearly not within the contemplation of the legislature and the governor, and that affects one or more functions of a state agency and the agency's expenditure requirements for the performance of the function or functions. See Montana Code 17-7-102
- Program: means a principal organizational or budgetary unit within an agency. See Montana Code 17-7-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)In preparing expenditure comparisons, the office of budget and program planning and the legislative fiscal division shall compare actual expenditures of state resources.
(3)Expenditure comparisons must include the same attributes and methods of calculation. An expenditure of state resources may be accounted for only once in a comparison. Expenditures that are not appropriated at the beginning of a biennium, such as budget amendments, supplemental appropriations, and emergency appropriations, must be included in expenditure comparisons but must be segregated.