School Finance

Reconcile County Treasurer Reports to District Records

Wednesday, December 28, 2011, 8:58 am

In 10.10.501(3), Administrative Rules of Montana, each school district is required to reconcile ending cash, investments, cash receipts and cash disbursements reported by the county treasurer with the district's records for all funds. Any difference shall be documented and adjustments to the school district or county treasurer's records made as necessary.


School district clerk/business managers should strive to reconcile the cash balances in the district’s accounting records to the county treasurer’s cash reports on a monthly basis.  OPI has some spreadsheets available our website at to help with this important task.


Spreadsheets include:

  • Fund 15 Recap – Reconciling Cash in the Miscellaneous Programs Fund
  • Reconciling Cash to the County Treasurer
  • Student Activity Fund Recap

For more information, contact Rebecca Phillips, (406) 444-0783