House Bill No. 508

Introduced By devaney, hertel

A Bill for an Act entitled: An Act generally revising municipal budget laws; amending sections 2-7-503, 7-6-4104, 7-6-4121, 7-6-4123, 7-6-4124, 7-6-4134, 7-6-4135, 7-6-4202, 7-6-4205, 7-6-4234, 7-6-4237, and 7-6-4240, MCA; repealing sections 7-3-4371, 7-3-4372, 7-3-4373, 7-6-4102, 7-6-4103, 7-6-4105, 7-6-4106, 7-6-4107, 7-6-4108, 7-6-4109, 7-6-4110, 7-6-4111, 7-6-4112, 7-6-4113, 7-6-4119, 7-6-4120, 7-6-4122, 7-6-4131, 7-6-4132, 7-6-4133, 7-6-4204, 7-6-4221, 7-6-4222, 7-6-4223, 7-6-4224, 7-6-4225, 7-6-4226, 7-6-4227, 7-6-4228, 7-6-4229, 7-6-4230, 7-6-4231, 7-6-4233, 7-6-4235, 7-6-4236, 7-6-4239, 7-6-4241, 7-6-4251, 7-6-4252, 7-6-4253, 7-6-4254, and 7-6-4255, MCA; and providing an immediate effective date and an applicability date.

Be it enacted by the Legislature of the State of Montana:

Section 1.  Section 2-7-503, MCA, is amended to read:

"2-7-503.  Financial reports and audits of local government entities -- exception. (1) The governing body or managing or executive officer of a local government entity, other than a school district or associated cooperative, shall ensure that a financial report is made every year. A school district or associated cooperative shall comply with the provisions of 20-9-213. The financial report must cover the preceding fiscal year, be in a form prescribed by the department, and be completed within 4 6 months of the end of the reporting period. The local government entity shall submit the financial report to the department for review.

(2)  The department shall prescribe a uniform reporting system for all local government entities subject to financial reporting requirements, other than school districts. The superintendent of public instruction shall prescribe the reporting requirements for school districts.

(3)  (a)  The governing body or managing or executive officer of each local government entity receiving revenue or financial assistance in the period covered by the financial report in excess of $200,000 or federal financial assistance in excess of $25,000 shall cause an audit to be made at least every 2 years. The audit must cover the entity's preceding 2 fiscal years. The audit must commence within 9 months from the close of the last fiscal year of the audit period. The audit must be completed and submitted to the department for review within 1 year from the close of the last fiscal year covered by the audit.

(b)  The governing body or managing or executive officer of a local government entity that does not meet the criteria established in subsection (3)(a) shall at least once every 4 years, if directed by the department, or, in the case of a school district, if directed by the department at the request of the superintendent of public instruction, cause a financial review, as defined by department rule, to be conducted of the financial statements of the entity for the preceding fiscal year.

(4)  An audit conducted in accordance with this part is in lieu of any financial or financial and compliance audit of an individual financial assistance program that a local government is required to conduct under any other state or federal law or regulation. If an audit conducted pursuant to this part provides a state agency with the information it requires to carry out its responsibilities under state or federal law or regulation, the state agency shall rely upon and use that information to plan and conduct its own audits or reviews in order to avoid a duplication of effort.

(5)  In addition to the audits required by this section, the department may at any time conduct or contract for a special audit or review of the affairs of any local government entity referred to in this part. The special audit or review must, to the extent practicable, build upon audits performed pursuant to this part.

(6)  The fee for the special audit or review must be a charge based upon the costs incurred by the department in relation to the special audit or review. The audit fee must be paid by the local government entity to the state treasurer and deposited in the enterprise fund to the credit of the department.

(7) Subsections (1) through (3) do not apply to a local government entity that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

(7)  Subsections (1) through (3) do not apply to a local government entity that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6."

Section 2.  Section 7-6-4104, MCA, is amended to read:

"7-6-4104.  Duties of city treasurer relating to finances -- exception -- exception. It is the duty of the city treasurer:

(1)  to receive all money that comes to the city municipality, either from taxation or otherwise, and to pay the same money out on the warrant of the mayor, countersigned by the clerk or finance officer, drawn in accordance with law;

(2)  to give every person paying money to the treasurer a receipt, specifying the date of payment, the amount, and for what paid;

(3)  to pay out, in the order registered, all warrants presented for payment, when there are funds in the treasury to pay the same.

(4) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

(4)  This section does not apply to a city that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6."

Section 3.  Role of department of commerce. (1) The department of commerce shall prescribe for all municipalities:

(a) general methods and details of accounting as provided in 2-7-504;

(b) uniform internal and interim reporting systems as provided in 2-7-503;

(c) annual financial report forms as provided in 2-7-503; and

(d) general methods and details of accounting for the annual financial report as provided in 2-7-513.

(2) Municipalities shall file with the department of commerce:

(a) an annual financial report within 6 months of the fiscal yearend; and

(b) an audit report within 12 months of the end of the audited period.

(3) The audit report must be accepted in lieu of the annual financial report if it contains, at a minimum, the municipality's general purpose financial statements and combining and individual fund and account group statements.

(4) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 4.  Additional records and reports. (1) The chief executive or governing body of a municipality may require other elected or appointed officials to:

(a) maintain financial records;

(b) perform financial reconciliations; and

(c) submit financial reports.

(2) The treasurer shall:

(a) serve as the custodian of all public money;

(b) install and have supervision over the financial accounts of all departments and offices of the municipality; and

(c) require daily departmental reports of money receipts and their disposition on forms that the treasurer prescribes.

(3) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 5.  Section 7-6-4121, MCA, is amended to read:

"7-6-4121.  Authorization to conduct municipal business on a cash basis. (1) In case If the total indebtedness of a city or town has reached 17% of the total taxable value of the property of the city or town subject to taxation, as ascertained by the last assessment for state and county taxes, the city or town may conduct its affairs and business on a cash basis as provided by subsection (2).

(2) (a)  Whenever a city or town is conducting its business affairs on a cash basis, the reasonable and necessary current expenses of the city or town may be paid out of the cash in the city or town treasury and derived from its current revenue, under any restrictions and regulations as the city or town council governing body may by ordinance prescribe.

(b)  In the event that payment is made in advance, the city or town may require a cash deposit as collateral security and indemnity, equal in amount to the payment, and may hold the deposit as a special deposit with the city treasurer or town clerk, in package form, as a pledge for the fulfillment and performance of the contract or obligation for which the advance is made.

(c)  Before the payment of the current expenses mentioned above described in subsection (2)(a), the city or town council shall first set apart sufficient money to pay the interest upon its legal, valid, and outstanding bonded indebtedness and any sinking funds provided for and is authorized to pay all valid claims against funds raised by tax especially authorized by law for the purpose of paying the claims.

(3) This section does not apply to a city or town that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

(3)  This section does not apply to a city or town that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6."

Section 6.  Section 7-6-4123, MCA, is amended to read:

"7-6-4123.  Procedure to transfer municipal funds. No money Money may not must be transferred from one fund to another except by ordinance or resolution of the council governing body unless previously authorized by budget resolution or as prescribed by 7-6-4124."

Section 7.  Section 7-6-4124, MCA, is amended to read:

"7-6-4124.  Procedure to close inactive accounts. (1)(1) Whenever the council governing body of any city or town having a corporate existence in this state considers it necessary to remove inactive accounts from its records when the accounts do not have any further purpose, it is lawful for the council governing body to direct the proper city or town officials to file claims against the respective inactive funds in favor of the general fund of the city or town, after which the council governing body shall allow the claims and cause the inactive funds to be closed and not continued in the record of active funds.

(2) This section does not apply to a city or town that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

(2)  This section does not apply to a city or town that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6."

Section 8.  Section 7-6-4134, MCA, is amended to read:

"7-6-4134.  Capital improvement program fund. An amount not to exceed 5% 10% of the money received from and as a part of the aforesaid an all-purpose levy provided for in 7-6-4452 may be placed in a separate fund, known as the capital improvement program fund, to be earmarked for the replacement and acquisition of property, plant, or equipment costing in excess of $5,000, with a life expectancy of 5 years or more, to be earmarked for the replacement, improvement, and acquisition of property, facilities, or equipment, provided that a capital improvement program has been formally adopted by resolution of the city or town ordinance governing body."

Section 9.  Section 7-6-4135, MCA, is amended to read:

"7-6-4135.  Investment of money in capital improvement program fund. The money held in the capital improvement program fund must, whenever possible, be invested in savings or time deposits in a state or national bank, savings and loan association, or credit union insured by the federal deposit insurance corporation or by the national credit union administration or invested in direct obligations of the United States government pursuant to Title 7, chapter 6, part 2, and all interest must be credited to the fund plus interest earned."

Section 10.  Section 7-6-4202, MCA, is amended to read:

"7-6-4202.  Definitions. As used in this part, the following definitions apply:

(1)  The term "clerk" means the clerk of the city "Chief executive" means the elected executive in a government adopting the commission-executive form, the manager in a government adopting the commission-manager form, the presiding officer in a government adopting the commission-presiding officer form, the town presiding officer in a government adopting the town meeting form, the commission acting as a body in a government adopting the commission form, or the officer or officers so designated in the charter in a government adopting a charter.

(2)  The term "council" means the city council or city commission "Finance officer" means the elected or appointed finance director, clerk, treasurer, or clerk-treasurer who has been delegated budget and accounting responsibilities.

(3)  The term "municipal corporation" or "municipality" means the city "Governing body" means the municipal council or commission.

(4)  The term "treasurer" means the city treasurer "Municipality" means an incorporated city or town.

(5) "Working capital" means the current assets of a fund less the current liabilities and designated reserves of a fund."

Section 11.  Section 7-6-4205, MCA, is amended to read:

"7-6-4205.  Budget and levies to be supplied to Role of department of commerce. (1) The finance officer shall, not later than October 1, forward a complete copy of the final budget together with tax levies to the department of commerce.

(2) The finance officer shall use standard forms prescribed by the department of commerce or shall use an alternative budget format acceptable to the department of commerce. The department of commerce shall make rules and classifications and prescribe forms necessary to carry out the provisions of this part. It shall define what expenditures are chargeable to each budget account and shall establish accounting and cost systems necessary to provide accurate budget information. This section does not apply to a city or town that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

(3) This section does not apply to a city or town that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6."

Section 12.  Appropriation power. A governing body may appropriate money and provide for the payment of the debts and expenses of the municipality.

Section 13.  Appropriation requirement. (1) Money, other than payments from agency funds, may not be drawn from the treasury of a municipality, and an obligation for the expenditure of money may not be incurred, except pursuant to an appropriation. The governing body may delegate, in its annual appropriation resolution, appropriation authority to the chief executive officer for the expenditure of funds from any or all of the following:

(a) debt service funds;

(b) enterprise funds;

(c) internal service funds;

(d) trust funds;

(e) federal, state, and private grants accepted and approved by the governing body;

(f) special assessments; and

(g) donations.

(2) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 14.  Manner of making payment for judgments against municipalities. (1) On receipt of the certificate of a justice of the peace or the clerk of the court in which any judgment is rendered, showing the amount of a judgment against a municipality and the date of its entry, the governing body shall direct that the amount of the judgment be paid from the general fund if there is sufficient money in the general fund to pay the judgement, exclusive of the appropriations for the current fiscal year.

(2) The governing body shall at the proper times levy and cause to be collected a tax on all the property of the municipality for the payment of the judgment within a period of 3 years from its presentation if there is not sufficient money, as provided in subsection (1), in the general fund to pay the judgment.

(3) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 15.  Preliminary annual operating budget. (1) The finance officer shall prepare, under the direction of the chief executive, a preliminary annual operating budget for the municipality. The finance officer shall use standard forms prescribed by the department of commerce or an alternative budget format acceptable to the department of commerce.

(2) The preliminary annual operating budget for each fund must include, at a minimum:

(a) a listing of all revenue and other resources for the prior year, current year budget, and proposed budget year. Revenue and other resources must be summarized into the following categories: taxes; special assessment principal; special assessment interest; licenses and permits; intergovernmental revenue; charges for services, fines, and forfeitures; interest on investments, other revenue, and operating transfers in.

(b) a listing of all expenditures for the prior year, current year budget, and proposed budget year. All expenditures must be classified under one of the following categories: salaries and wages, operation and maintenance, capital outlay, debt service, or transfers out.

(c) a projection of changes in fund balances or cash balances available for governmental fund types and a projection of changes in cash balances and working capital for proprietary fund types. This projection must be supported by a summary for each fund or group of funds listing the estimated beginning balance, plus estimated revenue, less proposed expenditures, cash reserves, and estimated ending balances.

(d) a detailed list of proposed capital expenditures and a list of proposed major capital projects for the budget year;

(e) financial data on current and future debt obligations;

(f) schedules or summary tables of personnel or position counts for the prior year, current year, and budget year. The budgeted amounts for personnel services must be supported by a listing of positions, salaries, and benefits for all positions of the municipality. The listing of positions, salaries, and benefits is not required to be part of the budget document.

(g) all other estimates that fall under the purview of the budget.

(3) The preliminary annual operating budget for each fund for which the municipality will levy an ad valorem tax must include the amount to be raised by taxation, the taxable value, and the number of mills to be levied.

(4) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 16.  Determination of fund requirements to be met by tax levy. (1) Following the determinations required by [section 15], the governing body shall determine the amount to be raised for each fund for which a tax levy is to be made by adding the cash balance in excess of outstanding unpaid warrants at the close of the preceding fiscal year and the amount of the estimated revenues, if any, to accrue to the fund during the current fiscal year. It shall then deduct the total amount obtained from the total amount of the appropriations and authorized expenditures from the fund as determined by the governing body in the budget adopted and approved. The amount remaining is the amount necessary to be raised for any fund by tax levy during the current fiscal year.

(2) The governing body may add to the amount necessary to be raised for any fund by tax levy during the current fiscal year an additional amount as a reserve to meet expenditures to be made from the fund during the months of July to November of the next fiscal year. The undesignated amount held as a reserve may not exceed one-half of the total amount appropriated and authorized to be spent from the fund during the current fiscal year, after deducting from the amount of the appropriations and authorized expenditures the total amount appropriated and authorized to be spent for election expenses and payment of emergency and other outstanding warrants.

(3) The total amount to be raised by tax levy for any fund during the current fiscal year, including the amount of the reserve, may not exceed the total amount that may be raised for the fund by a tax levy that does not exceed the maximum levy permitted by law to be made for the fund.

(4) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 17.  Preliminary annual operating budget to be balanced. The preliminary annual operating budget may not include appropriations in excess of the projected beginning balance of a fund plus the estimated revenue of the fund for the year. This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 18.  Due date for preliminary annual operating budget -- consideration of budget. (1) The preliminary annual operating budget must be presented by the finance officer to the governing body on or before the governing body's first meeting in August.

(2) Upon receipt of the preliminary annual operating budget, the governing body shall immediately consider the budget and make any revisions, reductions, additions, or changes the governing body considers advisable.

(3) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 19.  Receipt and expenditure of money prior to adoption of final budget. A municipality may receive and expend money between July 1 of the fiscal year and the effective date of the resolution adopting a final municipal budget. This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 20.  Notice of preliminary municipal budget. (1) The governing body shall cause a notice to be published stating that:

(a) the governing body has completed its preliminary municipal budget for the ensuing fiscal year;

(b) the budget has been placed on file and is open to inspection in the office of the finance officer of the municipality;

(c) the governing body will meet for the purpose of approving a final budget and making appropriations, designating the date, time, and place of the meeting; and

(d) any taxpayer or resident may appear at the meeting and be heard for or against any part of the proposed budget.

(2) The publication requirements must conform to the provisions of 7-1-4127.

(3) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 21.  Hearing on proposed municipal budget. (1) Prior to the adoption of the final municipal budget, the governing body shall meet at the time and place designated in the notice provided in [section 20], at which time any taxpayer or resident may appear and be heard for or against any part of the budget. The governing body may call in the official in charge of an office, department, service, or institution at the time the estimates for the official's office, department, service, or institution are under consideration for examination concerning the estimates. The official must be called in by the governing body, upon the request of a taxpayer or resident, for questioning upon the estimates by the governing body, taxpayer, or resident.

(2) The hearing may be continued from day to day and must be concluded and the budget finally approved and adopted by resolution on or before the second Monday in August.

(3) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 22.  Final municipal budget -- approval and adoption -- appropriations. (1) Following the public hearing and after taking into consideration any public comment, the governing body may amend the preliminary municipal budget. The preliminary municipal budget must be updated by the finance officer, reflecting any changes made by the governing body. The amended preliminary municipal budget, as approved by the governing body, constitutes the final budget of the municipality for the fiscal year that it is intended to cover. The governing body shall then pass a resolution for the fiscal year adopting the final municipal budget and authorizing appropriations.

(2) The resolution must authorize appropriations of enough money to defray the expenses or liabilities of the municipality for the fiscal year. The level of detail in the resolution establishes the legal spending limits of the municipality. The effective date of the resolution is the first day of the fiscal year.

(3) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 23.  Limitation of expenditures. Except as provided in [section 22], the governing body and each municipal official are limited to the amount of appropriations and by the classifications in the annual appropriation resolution provided for in [section 22] when making expenditures or incurring liabilities.

Section 24.  Section 7-6-4234, MCA, is amended to read:

"7-6-4234.  Effect of exceeding budget appropriations -- personal liability. (1) Expenditures made, or liabilities incurred, or warrants issued in excess of any of the detailed budget appropriations specific appropriation contained in the annual appropriation resolution provided for in [section 22], as originally determined or as thereafter revised by transfer as provided in this part, shall are not be a liability of the municipality, but the official making or incurring such expenditure or issuing such warrant shall be the obligation is liable therefor for the obligation personally and upon his official the official's bond. The subsequent claims approval process may not be considered making or incurring an obligation.

(2) (a) The council shall not approve any claim and the clerk shall not issue any warrant for any expenditure in excess of said detailed budget appropriations, as finally adopted or as revised under the provisions of this part, except upon an order of a court of competent jurisdiction or for an emergency as hereinafter provided. Any municipal officer or officers approving any claim or issuing any warrant in excess of any such budget appropriation except as above provided shall forfeit to the city fourfold the amount of such claim or warrant.

(b)  The amount forfeited under subsection (2)(a) shall be recovered in an action against such officer or officers or all of them and their several sureties on their official bonds. It shall be the duty of the city attorney to bring an action therefor in the name of the municipal corporation."

Section 25.  Budget amendment procedure. (1) The governing body or the chief executive authorized in the annual appropriation resolution may transfer any part of an unencumbered balance of an appropriation to a purpose or object for which the appropriation for the current year is insufficient or may authorize a transfer to be made between items appropriated within the same fund.

(2) The governing body may delegate, in its annual appropriation resolution, budget amendment authority to the chief executive for the expenditure of funds from any or all of the following: debt service funds, enterprise funds, internal service funds, trust funds, federal and state grants accepted and approved by the governing body, special assessments, and donations.

(3) Any accruing revenue of the municipality not appropriated as provided in this part and any balance at any time remaining after the purpose of an appropriation has been satisfied or abandoned may from time to time be appropriated to other uses that do not conflict with any uses for which specifically the revenue accrued. A public hearing is required for an overall increase in appropriation authority, except in the case of an emergency under Title 10, chapter 3.

(4) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 26.  Section 7-6-4237, MCA, is amended to read:

"7-6-4237.  Use of bond proceeds and borrowed money. (1) Money received from borrowing shall may not be used for no other a purpose other than that for which borrowed, except that if any surplus remains after the accomplishment of the purpose for which borrowed, it shall must be used to redeem the municipal debt.

(2)  Where any budget shall contain an expenditure program to be financed from a bond issue to be authorized thereafter, no expenditure shall be made or obligation incurred thereunder until such bonds have been duly authorized and the proceeds are available.

(3)(2)  The authorization of a bond issue by the electors or by the governing body of the city a municipality where an election is not required shall constitute constitutes an appropriation of the bond proceeds to the purpose for which the bonds are authorized, whether or not such the purpose is included in a budget previously adopted, but no warrants shall may not be drawn, expenditures made, or obligations incurred in excess of such the appropriation except pursuant to an additional appropriation included in a regularly adopted budget."

Section 27.  Section 7-6-4240, MCA, is amended to read:

"7-6-4240.  Lapse of appropriation. (1) Subject to the provisions of subsection (2), all appropriations, other than the appropriations for uncompleted improvements in progress of construction, lapse at the end of the fiscal year.

(2)  (a)(1)  The appropriation accounts must remain open for a period of 30 60 days after the end of the fiscal year for the payment of claims incurred against the appropriations prior to the close of the fiscal year and remaining unpaid. After the 30-day 60-day period has expired, all appropriations, except as otherwise provided regarding uncompleted improvements, become null and void, and any lawful claim presented against any appropriation after the expiration of the 60-day period must be provided for in the ensuing budget.

(b)  Subsection (2)(a) does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

(2) At the close of each fiscal year, the unencumbered balance of each appropriation must revert to the respective fund from which it was appropriated and is subject to future appropriations unless the governing body authorizes the unencumbered balance of capital outlay appropriations to be reappropriated for the ensuing fiscal year.

(3) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6."

Section 28.  Emergency expenditures. (1) All emergency expenditures must be charged to the emergency budget appropriations adopted by a three-fourths majority of the members present at a meeting of a governing body.

(2) Emergency expenditures may be made by the issuance of checks or warrants drawn on the municipal treasury. The municipality is authorized and directed to pay the checks or warrants with any money available for that purpose. If at any time there is insufficient money available to pay the emergency expenditures, then emergency warrants must be issued and registered, must bear interest, and must be called for payment in the manner provided by law for other municipal warrants.

(3) The finance officer shall include in the preliminary annual operating budget to be submitted to the governing body the total amount of emergency warrants issued during the preceding fiscal year that remain unpaid. Subject to the provisions of this section, the governing body shall, in the tax levies, include a levy for each fund sufficient to raise an amount equal to the total amount of any emergency warrants remaining unpaid at the close of the preceding fiscal year because of insufficient money in the fund to pay the warrants.

(4) (a) A levy may not be made for any fund in excess of the levy authorized by law to be made for the fund.

(b) The governing body may submit the question of funding the emergency warrants at an election as provided by law. If possible, the election must be held in conjunction with a regular or primary election. If at the election issuing of funding bonds is authorized, it is not necessary for any levy to be made for the purpose of paying the emergency warrants.

(5) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

Section 29.  Repealer. Sections 7-3-4371, 7-3-4372, 7-3-4373, 7-6-4102, 7-6-4103, 7-6-4105, 7-6-4106, 7-6-4107, 7-6-4108, 7-6-4109, 7-6-4110, 7-6-4111, 7-6-4112, 7-6-4113, 7-6-4119, 7-6-4120, 7-6-4122, 7-6-4131, 7-6-4132, 7-6-4133, 7-6-4204, 7-6-4221, 7-6-4222, 7-6-4223, 7-6-4224, 7-6-4225, 7-6-4226, 7-6-4227, 7-6-4228, 7-6-4229, 7-6-4230, 7-6-4231, 7-6-4233, 7-6-4235, 7-6-4236, 7-6-4239, 7-6-4241, 7-6-4251, 7-6-4252, 7-6-4253, 7-6-4254, and 7-6-4255, MCA, are repealed.

Section 30.  Codification instruction. (1) [Sections 3 and 4] are intended to be codified as an integral part of Title 7, chapter 6, part 41, and the provisions of Title 7, chapter 6, part 41, apply to [sections 3 and 4].

(2) [Sections 12 through 23, 25, and 28] are intended to be codified as an integral part of Title 7, chapter 6, part 42, and the provisions of Title 7, chapter 6, part 42, apply to [sections 12 through 23, 25, and 28].

Section 31.  Applicability. [This act] applies to municipal budgeting procedures commencing on July 1, 1997.

Section 32.  Effective date. [This act] is effective on passage and approval.

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