Montana Historical Society : Report On Examination of the Financial Statements, Two Fiscal Years Ended June 30,.. 1982

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These sources include donations and federal grants. Special Revenue funds include the Earmarked Revenue funds, Federal and Private Revenue funds and a Revolving fund (legislative appropriation required).
Proprietary Fund Types Enterprise Fund - accounts for programs financed and operated in a manner similar to private business enterprises where the governing body has decided: 1) that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuin
...g basis be financed or recovered primarily through user charges; or 2) that periodic determina- tion of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Society's Enterprise funds include the merchandising, publica- tions and in 1982, the Haynes collection program.
Fiduciary Fund Types Trust and Agency Funds - accounts for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.


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