Glossary
Learn new or topic-specific terms used in this course. You will see terms linked to definitions throughout the course.
Special | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | ALL
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ADAAmericans with Disabilities Act National legislation giving civil rights protection to individuals with disabilities. In addition to issues around physical access to buildings and services, there are specific policies and requirements for access to information.
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Administrative Rules of MontanaAdministrative Rules of Montana (ARM) These are the official procedural rules that support the implementation of Montana laws. The Montana Secretary of State’s Administrative Rules Services publishes the administrative rules promulgated by state agencies. Administrative rules are developed under a process outlined in the Montana Administrative Procedure Act. That process requires state agencies to provide notice to the public when they wish to adopt, amend or repeal administrative rules. The notices are compiled in the Montana Administrative Register (MAR). Once adopted, administrative rules are published in the Administrative Rules of Montana (ARM) and have the force of law. (Montana Secretary of State ARM website) | |
AGAttorney General of the State of Montana The Attorney General’s Office and the State Attorney’s Office function as the lawyers for the State of Montana. These attorneys have expertise in a wide range of legal topics and handle a broad range of legal cases involving the State of Montana and its people. | |
Americans with Disabilities ActAmericans with Disabilities Act (ADA) In addition to issues around physical access to buildings and services, there are specific policies and requirements for access to information.
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ARMAdministrative Rules of Montana (ARM) These are the official procedural rules that support the implementation of Montana laws. The Montana Secretary of State’s Administrative Rules Services publishes the administrative rules promulgated by state agencies. Administrative rules are developed under a process outlined in the Montana Administrative Procedure Act. That process requires state agencies to provide notice to the public when they wish to adopt, amend or repeal administrative rules. The notices are compiled in the Montana Administrative Register (MAR). Once adopted, administrative rules are published in the Administrative Rules of Montana (ARM) and have the force of law. (Montana Secretary of State ARM website) | |
B |
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BARSMontana's Budgetary Accounting Reporting System – which is based on generally accepted accounting practices (GAAP), uses the fund system, and has a standard list of accounts used by governmental entities to report their revenues and expenditures. | |
C |
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capital improvement fundMCA 7-6-616. Capital improvement funds refers to local governments and their capital improvement funds. Libraries may fall under this law OR they may have a library depreciation fund. Library depreciation funds do not have the same $5,000.00 and 5-year limit rules as capital improvement funds. 7-6-616. Capital improvement funds. (1) A county, municipal, or special district governing body may establish a capital improvement fund for the replacement, improvement, and acquisition of property, facilities, or equipment that costs in excess of $5,000 and that has a life expectancy of 5 years or more. (2) A capital improvement plan for the fund must be formally adopted by the county, municipal, or special district governing body. (3) The capital improvement fund may receive money from any source, including funds that have been allocated in any year but have not been expended or encumbered by the end of the fiscal year. (4) Money in the capital improvement fund must be invested as provided by law, and interest and income from the investment of the capital improvement fund must be credited to the fund. | |
capital outlayThis expenditure category is used if the library needs
major building work such as all new windows or a complete renovation. Think of items in this category as lasting
longer than 5 years or costing more than $5,000. This is where major work on
the library or large equipment purchases need to go when budgeting for the
library. | |
cash reservesCarry the correct percentage of funds in your cash
reserves – 33 1/3% for counties; 50% for cities. This information
can be found in MCA 7-6-4034.
Determination of fund requirements – property tax levy | |
CEContinuing Education Opportunities provided for personnel to improve and grow in their professions. | |