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Rule Title: REPORT FILING FEE
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Department: ADMINISTRATION
Chapter: STATE ACCOUNTING DIVISION
Subchapter: Single Audit Act
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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2.4.402    REPORT FILING FEE

(1) As provided by 2-7-514 , MCA, each local government entity required to have an audit under 2-7-503 , MCA, shall pay an annual filing fee to the department.

(2) For purposes of this rule "annual" refers to the fiscal year utilized by the local government entity.

(3) As required by 2-7-514 , MCA, the fee schedule shall be based upon the local government entity's annual revenue amounts.

(4) For purposes of this rule "revenue" means all receipts of a local government entity from any source excluding the proceeds from bond issuances and other long-term debt.

(5) Each local government entity except school districts shall pay the annual filing fee to the department at the time the entity files the annual financial report required by 2-7-503 , MCA, with the department.

(6) For school districts and associated cooperatives:

(a) as required by 2-7-514 , MCA, the Office of Public Instruction shall pay the annual filing fee;

(b) in the case of combined elementary and high school districts, the annual filing fee will be based upon the combined annual revenue amounts of both districts; and

(c) in the case of school districts and associated cooperatives having an audit covering two fiscal years, the department will calculate a separate fee based on the annual revenue amounts for each fiscal year covered by the audit.

(7) The annual filing fees for local government entities are as follows:

 
Annual Revenues Equal to or Greater Than: Annual Revenues Less Than: Fee
$500,000  $1,000,000 $550
$1,000,000  $1,500,000 $800
$1,500,000 $2,500,000 $950
$2,500,000 $5,000,000 $1,300
$5,000,000 $10,000,000 $1,700
$10,000,000 $50,000,000 $2,500
$50,000,000 $3,000

 

This filing fee schedule is effective for annual financial reports for years ended June 30, 2015, and after.

History: 2-7-514, MCA; IMP, 2-7-514, MCA; NEW, 1992 MAR p. 1354, Eff. 6/26/92; AMD, 1993 MAR p. 1328, Eff. 6/25/93; AMD, 1994 MAR p. 2430, Eff. 8/26/94; AMD, 1997 MAR p. 1027, Eff. 6/24/97; AMD, 1998 MAR p. 1917, Eff. 7/17/98; TRANS, from Commerce, 2002 MAR p. 2649; AMD, 2007 MAR p. 964, Eff. 7/6/07; AMD, 2015 MAR p. 1270, Eff. 8/28/15.


 

 
MAR Notices Effective From Effective To History Notes
2-4-527 8/28/2015 Current History: 2-7-514, MCA; IMP, 2-7-514, MCA; NEW, 1992 MAR p. 1354, Eff. 6/26/92; AMD, 1993 MAR p. 1328, Eff. 6/25/93; AMD, 1994 MAR p. 2430, Eff. 8/26/94; AMD, 1997 MAR p. 1027, Eff. 6/24/97; AMD, 1998 MAR p. 1917, Eff. 7/17/98; TRANS, from Commerce, 2002 MAR p. 2649; AMD, 2007 MAR p. 964, Eff. 7/6/07; AMD, 2015 MAR p. 1270, Eff. 8/28/15.
7/6/2007 8/28/2015 History: 2-7-514, MCA; IMP, 2-7-514, MCA; NEW, 1992 MAR p. 1354, Eff. 6/26/92; AMD, 1993 MAR p. 1328, Eff. 6/25/93; AMD, 1994 MAR p. 2430, Eff. 8/26/94; AMD, 1997 MAR p. 1027, Eff. 6/24/97; AMD, 1998 MAR p. 1917, Eff. 7/17/98; TRANS, from Commerce, 2002 MAR p. 2649; AMD, 2007 MAR p. 964, Eff. 7/6/07.
7/17/1998 7/6/2007 History: 2-7-514, MCA; IMP, 2-7-514, MCA; NEW, 1992 MAR p. 1354, Eff. 6/26/92; AMD, 1993 MAR p. 1328, Eff. 6/25/93; AMD, 1994 MAR p. 2430, Eff. 8/26/94; AMD, 1997 MAR p. 1027, Eff. 6/24/97; AMD, 1998 MAR p. 1917, Eff. 7/17/98; TRANS, from Commerce, 2002 MAR p. 2649.
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