School Finance Compass July 2023

State School Payments

The June State School Funding Payments for FY2023 are posted at the following link: State School Payments.

The June 27, 2023, payment includes Direct State Aid, Quality Educator Component, At Risk Component, Indian Education for All, Student Achievement Gap, Data for Achievement, Special Education, and Transportation.

If you have questions regarding payments, please contact Autumn Belmont, Budget Analyst at (406) 444-9852.

Upcoming Training - Trustees Financial Summary (TFS) and Budget

The Office of Public Instruction (OPI) will be presenting a MAEFAIRS Trustees Financial Summary (TFS) and Budget training. This training will go over how to navigate and enter data into the OPI’s MAEFAIRS System. This training will be presented by Laci Novark and Renee Richter, Budget Analysts at the OPI.

The training will be held via Zoom on Wednesday, July 26, 2023

TFS reporting at 11:00 am – 12:00 pm

https://mt-gov.zoom.us/j/85902846193?pwd=c3hESVZLeHNJQWU1ckVmMXpXSENMQT09

Budget reporting 1:00 pm – 2:00 pm 

https://mt-gov.zoom.us/j/86100954448?pwd=allnblcyRi90T2JDRTNkZU56bVJEUT09

A recorded presentation of this information will be available on the OPI website after July 26th.

School Data Error Correction Request form - TFS Changes, ESSA Changes or other Revisions submitted to the OPI

The Office of Public Instruction (OPI) has a form to be completed when changes are made to financial related data. The School Data Error Correction Request form can be found on the School Finance website and at the link above.

Please complete the following actions.

• Fill out the form with the necessary information and the appropriate signatures.
• Submit the Request form and the changes to the OPI – Requests for changes can be mailed, faxed, or scanned and emailed. All completed requests must be received by the OPI no later than December 10 (ARM 10.10.504). Changes can be made for:
  • material revisions that do not impact fund balance of budgeted funds.
  • Revisions in balance sheet accounts, provided no change occurs in the fund balance of budgeted funds.
  • ESSA reporting is due with the submission of the TFS. Only minor changes to ESSA Per Pupil expenditures will be allowed.
  • Please refer to the TFS instructions for additional information.
• The OPI will notify the school when the corrections are done. The school is responsible for verifying that changes have been made accurately and must send confirmation to the OPI.

For questions please contact: Barbara Quinn, School Finance Senior Manager, 406-444-3249.

FY 2024 Preliminary General Fund Budget Data Sheets

The Office of Public Instruction (OPI) has posted the FY2024 Post-Session Preliminary General Fund Budget Data Sheets (PBDS). The General Fund Budget Excel Spreadsheet and the General Fund Budget Overview Worksheets have also been updated. The tools below will assist schools in budgeting for the 2024 fiscal year.

• The Preliminary Budget Data Sheets are posted at the following link: CLICK HERE
• The FY2024 General Fund Budget Excel Spreadsheet and FY2024 General Fund Budget Overview Worksheet are posted at the following link: CLICK HERE

Note: Please download the current version of the spreadsheet to your computer (right-click on the link and choose "Save Target As" to save it to your desktop.) Previous versions of the spreadsheet are no longer applicable for preliminary budget purposes.

For any additional questions, please contact Laci Novark, Budget Analyst, 406-444-4401, Andrea Mohammadi, Business Analyst, (406) 444-1960, or Autumn Belmont, Budget Analyst at (406) 444-9852.

FY 2024 County Treasurer’s Reporting Forms

The County Treasurer’s Report of Countywide School Funds (county data) is due to the Office of Public Instruction by August 15, 2023, for the fiscal year ending 2023.  A template of the report, “FY2023 Countywide School Funds – FP6b Version 1” (or version 2), is located on OPI’s website, County (mt.gov).  Please email the report to OPISchoolFinance@mt.gov. 

The Office of Public Instruction (OPI) has posted the following FY 2023 County reporting forms at the following link: County (mt.gov)

• County Treasurer Statement (FP6a)
• FY 2023 Countywide School Funds (FB6b)
• Joint District Basic Data (FP8a)
• Joint District Tax Levy Summary (FP8b)

If you have questions regarding payments, please contact Autumn Belmont, Budget Analyst at (406) 444-9852.

Extracurricular Activities Participation – Due Jun 30^th

Students participating in extracurricular activities in the 2022-2023 school year and who meet the requirements of 20-9-311(13), MCA may be included in the district’s FY2025 ANB count.  The students must be enrolled in AIM and have their participating data entered as part of the End of Year collection.  The guide to entering that information in AIM may be found here:  AIM Extracurricular Activities Guide.  Additionally, two documents explaining the 2021 legislative changes in SB 72 and SB 157 may be found here:  Student Count ANB/Guides & Resources.

Questions: For information on Extracurricular Activities Participation, please contact: Andrea Mohammadi, Business Analyst, (406) 444-1960.

FY 2024 Special Education Cooperative Reports

The Office of Public Instruction (OPI) has posted the FY 2024 Special Education Allowable Cost Funding Cooperative Preliminary reports at the following link: State School Payments (mt.gov).

For any additional questions, please contact Autumn Belmont, Budget Analyst at (406) 444-9852.

ESSA Reporting - Fiscal Year 2023 ESSA Per Pupil Data and Validations

The Federal Every Student Succeeds Act (ESSA) requires school-based expenditure reporting. This guidance is designed to help districts comply with statewide uniformity to fulfill the federal requirements. District compliance is essential for Federal compliance. The federal law requires all districts report expenditures by SC, regardless of enrollment, number of school buildings, or location.

The OPI has limited authority to make changes in the district’s financial records after the Trustees’ Financial Summary (TFS) report has been approved by the Board of Trustees and County Superintendent of Schools.  All expenditures, including mandatory ESSA entries are the responsibility of the district. The allowable circumstances in which the OPI can make changes to the TFS are prescribed in ARM 10.10.504.

All Local Education Agencies (LEAs) report per-pupil expenditure data at the school or LEA level, including allocations of district wide expenditures to the school level. Expenditures are disaggregated by the source of (revenues) funds (state, local and federal). School level expenditure reporting is submitted to the OPI in MAEFAIRS, which publishes the information in the Montana Report Card as mandated by ESSA reporting requirements.

LEAs with only one designated SC are the only LEA’s that do not have to allocate expenditures by SC. If the LEA is designated as the Prime Agency for expenditures in the School Food Service Fund (12), Miscellaneous Programs Fund (15) and the Interlocal Agreement Fund (82) those expenditures will be reported separately in the TFS. The TFS data entry will allocate the expenditure to the appropriate entity or LEA.

Questions: For information on ESSA Per Pupil Expenditure Reporting, please contact: Andrea Mohammadi, Business Analyst 406-444-1960 or Laci Novark, Budget Analyst, 406-444-4401.

In-State Facility Tuition Claims

Under 20-7-435, MCA, resident districts are responsible for a portion of the education costs for students in state facilities The state facility must notify the resident district of any obligation for tuition not later than August 15^th.  Payments from the resident districts are due by December 31^st for the 1^st half and by June 15^th for the 2^nd half. Resident districts may run a report in MAEFAIRS at any time to see claims that have been submitted.  These should not be viewed as actual bills from the facility, but rather an opportunity to review submitted claims.  The report may be found in MAEFAIRS under Views>Tuition>State Facilities Tuition District of Residence.

Questions: For information on Tuition, please contact: Andrea Mohammadi, Business Analyst, (406) 444-1960 or Barbara Quinn, School Finance Senior Manager, 406-444-3249.

Foster and Group Home Tuition Claims – Due June 30^th

Per 20-5-324, MCA, foster and group home tuition claims must be submitted to the OPI not later than June 30, 2023. Tuition claims are entered directly into the MAEFAIRS system by the district. Claims cannot be entered after the June 30^th deadline. The district of attendance must notify the resident district of any obligation for tuition not later than August 15^th. Payments from the resident districts are due by December 31^st for the 1^st half and by June 15^th for the 2^nd half. Resident districts may view a MAEFAIRS report at any time to see claims that have been submitted. These should not be viewed as actual bills from the district of attendance, but rather an opportunity to review submitted claims. The report may be found in MAEFAIRS under Views>Tuition>Foster and Group Home Resident District.

Questions: For information on Tuition, please contact:  Andrea Mohammadi, Business Analyst (406) 444-1960 or Barbara Quinn, School Finance Senior Manager, 406-444-3249.

Tuition Forms - Complete and Entered to Maefairs

Student Attendance Agreements should be completed upon enrollment in a school (20-5-322, MCA).  Students who are in foster or group homes outside of their resident district should be entered into MAEFAIRS as soon as they are approved by the attending district.  This allows resident districts to review their obligations or verify their status as resident district – payments due in the ensuing year.  Please make sure to enter these agreements in a timely manner and run the reports provided for resident districts in MAEFAIRS.  Please see the forms located under Tuition and Attendance.

If you have any questions, please contact Andrea Mohammadi, Business Analyst, (406) 444-1960 or Barbara Quinn, School Finance Senior Manager, 406-444-3249.

Day Treatment (FP15) Reimbursement

Districts with students who attended private, non-sectarian day-treatment programs in the 21-22 school year under the provisions of an individualized education program (IEP) should not have been included in the district’s ANB calculation.  These students should be reported on an FP15 form.  The OPI will reimburse the district from the portion of the ANB the resident district would have been eligible for if the student had been enrolled in the district on the count date.

Questions: For information on Tuition, please contact: Andrea Mohammadi, Business Analyst, (406) 444-1960  

Youth Detention – Payment Due July 15^th

Resident districts may be receiving bills for students in county youth detention facilities.  These bills must be paid not later than July 15 from the Tuition Fund or the Impact Aid Fund.  Please review the invoice to ensure that the student is a resident of the school district. 

Questions: For information on Tuition, please contact Andrea Mohammadi, Business Analyst, (406) 444-1960

In District Special Education Permissive Tuition Levy

The updated spreadsheet for FY 24 has been posted to the OPI Webpage and may be found here:  Tuition and Attendance (mt.gov). 

Questions: For information on Tuition, please contact Andrea Mohammadi, Business Analyst, (406) 444-1960

Impact Aid Application Amendments – Due June 30^th

Amendments to FY2024 Impact Aid applications will be accepted through June 30, 2023.  If your district needs to make corrections to the FY2024 application, complete an application amendment through the IAGS system.  Instructions for completing an amendment may be found at this link. 

Questions: For information on Impact Aid reporting, please contact: Laci Novark, Budget Analyst, 406-444-4401.

CSCT IGT Process Transitioning to DPHHS

The Montana Legislature (HB 872) has transferred the management of the Comprehensive School and Community Treatment (CSCT) Program from the Office of Public Instruction (OPI) to the Department of Public Health and Human Services (DPHHS), effective July 1, 2023. According to the DPHHS-OPI CSCT Monthly IGT timeline the last claims for June will be processed by OPI June 30, 2023, and state match will be due back to OPI on Friday July 14, 2023. It is essential all state match is received by the deadline. School districts will be required to email a PDF of a new signed MOU to the CSCT Medicaid Program Officer at DPHHS to be recorded as received by July 14, 2023. Please see transition document for further questions. OPI would like to thank you for your continued commitment to serving our children through mental health services.

GASB Updates

GASB 87 - Leases

Guidance for GASB 87 on leases has been provided on the OPI website, the same information is available on the Local Government Services website. The purpose of this guidance is to help determine if a lease is within the scope of GASB 87 reporting requirements. The Effective Date is for fiscal years beginning after June 15, 2021, and all reporting periods thereafter. For questions or more information in regard to the updates please contact Kristen Becker  406-444-0701 or email OPISchoolFinance@mt.gov.

GASB 96 – SBITAs

Guidance for GASB 96 on Subscription-Based Information Technology Arrangements (SBITAs) has been provided on the OPI website. The purpose of this guidance is to help determine if a subscription is within the scope of GASB 96 reporting requirements. The Effective Date is for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. For questions or more information in regard to the updates please contact Autumn Belmont 406-444-9852 or email OPISchoolFinance@mt.gov.

Bus Driver Certificate TR35

School bus drivers must hold a valid Montana School Bus Driver Certificate (TR35) in order for a district to receive state reimbursement.

Qualifications for bus drivers are prescribed by 20-10-103, MCA, and by the Board of Public Education in ARM 10.64.201.  The bus driver certificate forms are provided and must be maintained electronically in the Pupil Transportation System. 

The chair of the board of trustees must sign the certificate which is issued to a driver who is authorized and qualified to drive a school bus pursuant to all applicable rules, regulations and laws. The district must retain a current copy of each bus driver's certificate, provide a copy to the bus service contractor, if applicable, and files a copy with the county superintendent. The bus driver is required to always carry a current and valid hard copy of the certificate while driving a school bus.

If you have questions regarding Bus Driver Qualifications, please contact Donell Rosenthal at (406) 461-9316.

TR1 Bus Routes Rollover

Districts can rollover TR1 Bus Routes for FY2024 by going under the Administration tab in the Pupil Transportation System.

Please review the TR1 Bus Route Reporting Instructions or if you have questions please contact Donell Rosenthal at (406) 461-9316.

TR4 Individual Contracts Rollover

Districts can rollover TR4 Individual Contracts for FY2024 by going under the Administration tab in the Pupil Transportation System.

Please review the TR4 Individual Contracts Reporting Instructions or if you have questions please contact Donell Rosenthal at (406) 461-9316.

School Finance Calendar

The calendar link on the School Finance website is available for FY2023. The link will take you to the GEMS Data Reporting Calendar which is populated with important dates and deadlines that happen throughout the fiscal year. It is sortable by month and can be saved into other workable formats like Microsoft Word or Excel. You can find it here OPI (GEMS) Data Collections Calendar We hope this tool will help education staff across the state.

District/School Status Changes Year 2023-2024

STRUCTURE CHANGES with an effective date of July 1, 2023:  School districts with changes to operating status, grade level configurations, school/district name, etc., should contact the OPI as soon as possible.  Please send official notice of these change requests, on district letterhead, signed by the Authorized Representative, to the School Finance email at OPISchoolFinance@mt.gov or Andrea Mohammadi, Business Analyst, (406) 444-1960 or Laci Novark, Budget Analyst, 406-444-4401.

Updating Contact Information

PERSONNEL CHANGES:  All school districts please go to the OPI website - Directory of Montana Schools - to verify your schools’ information.  Changes to board chair, clerk/business manager, superintendent, or principal must be changed in OPI Contacts.  District Clerks are responsible for keeping their district’s contact information up to date. The instructions on how to update your schools’ information can be found at the following link: Instructions.  If you have question about how to complete the updates, please contact: CentralUpdates@mt.gov.

If you have question about updates, please contact: Amanda Zigan, Computer Support Specialist 406-444-3096

June Updates to the OPI Website

Updated the Budget Timeline on the School Finance Budgets page under Budget Timeline.

Updated the Teach Act Guidance located on the School Finance Accounting page, under Guidance & Manuals, Program Guidance.

Updated the Tax Exempt Letter FY 2023 located on the School Finance Accounting page, under Guidance & Manuals, Other Materials.

Updated Student Count Reports FY 2023 and District Summaries FY 2023 on the School Finance Student Count ANB page, under Student Count ANB Reports.

Updated FY2024 In District Special Education Permissive Levy Calculator on the School Finance Tuition and Attendance page, under the Calculation Spreadsheets.

Updated the MT Advanced Opportunity Aid Guidance on the School Finance Accounting page under Guidance & Manuals, under the Program Guidance section.

Updated the Transformational Learning Aid Guidance on the School Finance Accounting page under Guidance & Manuals, under the Program Guidance section.