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a $2.850 obligation for audit and accounting services. which has not yet been paid. has been recorded. 3. Stale receipls Stale funding shares of Commission operations were recei~ed based on a fiscal ~'ear ending June 30. The Commission's termina- tion was announced in ....'arch ,md subsequent 10 thai lime $94.094 of Ihe $137.269 remaining on stolte commitments through June 30. 1981 .....as received. The stoltes 01r...1inne\ota and Montolna. owing $17.996 olnd $25.179 respectivel}. have not paid their share and there is no indication that this monev will be received. Additional state matching iunds would have been required for the period July 1 through September 30. 1981. a portion 0; which may be partially offset by previously unmauhed state funds. The funding requesls for the Commission incluued nostate-matching funds for 1981 other than what is included in operating programs. There has been nothing feceiH~d from Stolte or Federal gO\'ern- ments indicating that Stolte in-kind services to match Federal funds hdve not been pruvided. Thcse services hd\e overlapped year ends in the pdst and agrC:'ements requiring these services may have been deemed terminated j10ng with the Commission. 4. Leases The Commission leasf'd office space in Omdhd on a month to month basis requiring monthly payments of $5,310 since July. 1981. Renfal eJ(pense amounted to $59,944 and $66.025 for the yedrS ended September 30. 1981 and 1980. r!?Spectively. and includes rentals paid on a shorHerm basis for offices located in Billings and Helena. Montana. For the years ended September 30. 1981 and 1980. rental for equip- men! amounted to $26.555 and $18.985. respectively. All leases with the Commission have been terminated through return of the equip~ ment or negotiation of a nt'W Ipa\{' with the Association. 5. Employee benefits The Commission hold a deiined-con!ribution pension plan covering most of its employees. The Commission dnd the employees con. tributed specified dmounts to the plan .IS defined in the pension trust agreement. Benefits were provided by the purchdse of indi- vidual life insurance policies dnd pdnidpants' shares of the pension trust fund. Cash expenditures by the Commission lor the yedrs ended September 30, 1981 and 1980 totaled $28.283 dnd $25.503. respectively. The Internal Revenue Service determined that the Commission plan is a governmental plan. However. the Department of labor did not rule on the status of the plan. Therefore. the effect. if dny. that ERISA would have had on pension eJ(pense was not determined. The pldn assets have been trans/erred to a new compiHdble plan 0/ the Associalion. "