10.10.406 STANDARD CHART OF ACCOUNTS
(1) For reporting purposes, a standard chart of accounts will be used by all school districts as prescribed by the Superintendent of Public Instruction. The chart of accounts will be in substantial conformity to the chart of accounts as presented in "Financial Accounting for Local and State School Systems" published by the National Center for Education Statistics. School districts shall not maintain funds or accounts that are not included in the standard chart of accounts.
History: 20-9-102, 20-9-201, MCA; IMP, 20-9-201, MCA; NEW, 1990 MAR p. 717, Eff. 4/13/90.