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Unformatted text preview: Montana Operations Manual (MOM) Volume II Chapter 1100 Revenues, receivables, and debt collection Effective 07/01/2004 2-1100 REVENUES, RECEIVABLES, AND DEBT COLLECTION ................................. 3 2-1110.00 Revenue transactions introduction .......................................................................... 3 2-1110.10 Characteristics of a revenue transaction ..................................................................... 3 2-1110.11 Identify the types of resources being exchanged .................................................... 3 2-1110.12 Identify the parties to the transaction ..................................................................... 3 2-1110.13 Categorize the type of revenue ............................................................................... 4 2-1110.14 Identify the fund type ............................................................................................. 4 2-1120.00 Exchange and exchange-like revenue transactions ................................................... 4 2-1120.10 Exchange and exchange-like transactions - modified accrual funds ......................... 4 2-1120.11 Earning criteria for multi-year license and permit revenue in modified accrual funds .................................................................................................................... 5 2-1120.20 Exchange and exchange-like transactions - full accrual funds ................................. 6 2-1130.00 Nonexchange revenue transactions ............................................................................. 6 2-1130.10 Derived tax revenues - modified accrual funds ......................................................... 7 2-1130.20 Imposed nonexchange revenue - modified accrual funds .......................................... 8 2-1130.21 Property taxes - modified accrual funds ................................................................. 9 2-1130.30 Government-mandated and voluntary nonexchange transactions - modified accrual funds .................................................................................................................. 10 2-1130.40 Derived tax revenues - full accrual funds ................................................................. 11 2-1130.50 Imposed nonexchange revenue - full accrual funds ................................................ 11 2-1130.51 Property taxes - full accrual funds ........................................................................ 12 2-1130.60 Government-mandated and voluntary nonexchange transactions - full accrual funds ........................................................................................................................... 12 2-1130.70 Medicare Part D retiree drug subsidy ................................................................... 13 2-1130.71 Payment received from federal government ........................................................ 13 2-1140.00 Pass-through grants, food stamps, and on-behalf payments for fringe benefits2-1140....
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