... Consolidated Financial Statements As of and for Each of the Years Ended June 30 (continued) information or a separate financial statement can be obtained from the State of Montana, Department of Administration, ... Benefits Plan does not issue a stand-alone financial report, but is subject to audit as part of the State of Montana s Basic Financial Statements, included in the Comprehensive Annual Financial Report ... that, if funded, would cover normal cost each year and amortize any unfunded actuarial liability over a period of 30 years. For the fiscal year ended June 30, 2009 and June 30, 2008, MSU’s annual...