(1) Each county junk vehicle program shall submit to the department an itemized accounting for the past fiscal year by December 31 before the department will approve the next fiscal year's budget.

(2) The itemized accounting must be submitted on forms provided by the department.

(3) A county's junk vehicle budget for each fiscal year must be spent, encumbered (purchase order or signed contract), or, subject to the limitations set forth in 75-10-521, MCA, designated to a motor vehicle recycling and disposal capital improvement fund by June 30.

(4) Prior to paying a county's approved budget as provided for in 75-10-534, MCA, the department shall deduct any funds from the county's approved budget for the past fiscal year that were not spent, encumbered, or designated to a motor vehicle recycling and disposal capital improvement fund by June 30.

(5) Any proposed changes in the budget during a fiscal year must be submitted to the department for approval, prior to expenditure for the proposed change.

(6) In addition to the accounting required by (1) and (2), an itemized accounting of revenues realized by the county from the sales of junk vehicles must be submitted for each past fiscal year on a form provided by the department. This additional accounting must be submitted before an approval will be granted for the next fiscal year's budget.

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