School Finance Compass August 2023

School Finance COMPASS distribution 07/28/23

MAEFAIRS Release – GO LIVE!

MAEFAIRS is now available to report information for the FY2023 Trustees Financial Summary (TFS) and the FY2024 Budget. Please click on this link to access MAEFAIRS

NOTE: Your username is your first initial and last name, with no space between the two (for example: JDoe). If you have lost or forgotten your password, please click on the “Forgot Your Password” link. Enter your username and e-mail and click on the Submit button. A new password will immediately be e-mailed to you.

FY2023 Trustees’ Financial Statement (TFS) Reporting

To access the TFS Instructions go to:

School Finance> Accounting> Guidance & Manuals> Other Materials> TFS Instructions

A checklist is provided on Pages 8-9 of the instructions.

Once you have logged in successfully, follow the steps below to access TFS:

1. Click on the Data Entry tab
2. Hover your curser down to the Trustee Financial Summary (TFS). Another menu box will slide open. Choose Step 1: Prefilled Data Verification (Districts Only).
3. Highlight your district or click on the Select All Districts button, then click on the Print to PDF button.

Once you have verified your information on the Prefilled Data Report, you may move on to the other TFS steps. Please print the Prefilled Data Report for documentation. Special education cooperatives may begin TFS data entry with Step 3 and do not complete the Budget data entry.

A completed, printed, and signed copy of the FY2023 TFS is due to the county superintendent by August 15, 2023.

FY2024 Budget Reporting

To access the Budget Instructions go to:

School Finance> Budgets> Budget Spreadsheet & Guidance> Budget Instructions

A checklist is provided on Page 5 of the instructions.

Once you have successfully completed the TFS, follow the steps below to access the Budget:

1. Click on the Data Entry tab
2. Hover your curser down to the Budget.  Another menu box will slide open. Choose Step 1: Taxable Valuation.
3. Highlight your district or click on the Select All Districts button.

Once you complete each step, you may move on to the other Budget steps.

FY2024 Budget reports are due to the county superintendent within 3 days after the budget adoption meeting 20-9-131 MCA.

School districts must submit both reports electronically to the Office of Public Instruction no later than September 15, 2023.

Other helpful links include:

Budget Timeline

Historical TFS - Reference for past years TFS reports

TRS Employee Reports - Teachers Retirement Net Pension Liability

PERS Employee Reports - Public Employees Retirement Net Pension Liability

ESSER Consolidated Guidance – Accounting Guidance for ESSER TFS reporting

ESSER Expense and Revenue Comparison - ESSER Revenue and Expenditure Report by year

Preliminary Budget Data Reports - Preliminary Budget Data Sheets (PBDS)

For questions please contact:

Questions can be emailed to OPISchoolFinance@mt.gov 

Compensation Expenditures Reporting

Compensation Expenditures reporting is a process set up to assist schools with their responsibilities to be transparent with the use of public funds in accordance with 20-7-104, MCA. This reporting collects and reports information pertaining to all salaries paid to employees in the district in a fiscal year. Compensation Expenditure reports must be submitted by December 10th for the previous fiscal year’s data. Districts will be required to complete the compensation expenditures in TEAMS to finalize the fiscal year 2023 process. You will need to log into TEAMS to complete, this will be located at the bottom of the System tab called “Compensation Expenditure TOE.” If you do not have access to TEAMS or are having troubles logging in, please contact OPITEAMS@mt.gov.

State School Payments

FY2023 Monthly State School Payment reports are posted here.

FY2023 State School Payment summary reports are posted by County here.

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 Finance Open Office Hours

The Office of Public Instruction (OPI) will be holding virtual open office hours, to work with Clerks and Superintendents with any questions they may have. These meetings will cover a variety of pre-arranged topics and any questions that come up during the meeting. The meetings will be hosted by Amanda Zigan, Computer Support Specialist at the OPI.

The training will be held via Zoom two times per week. The Office Hours will reoccur through September as long as there is interest.

Meetings will begin Tuesday August 1^st. Meeting agendas will be determined each week and listed here. Audience questions are encouraged!

First meeting agenda: MAEFAIRS Access, TFS & Budget

Tuesday afternoons: 1:00pm-3:00pm

Join Zoom Meeting https://mt-gov.zoom.us/j/85926241052?pwd=bUVVNFhRd1o2WC9QMkF1dGhNa0hJZz09

Meeting ID: 859 2624 1052 Password: 12345

Thursday mornings: 9:00am-11:00am

Join Zoom Meeting

https://mt-gov.zoom.us/j/81581528874?pwd=WkhCUnYzaENpbDBSc0xiY1JBS09GZz09

Meeting ID: 815 8152 8874

Password: 12345

State School Entitlements

The State School Funding Payments Entitlement for FY 2024 were posted at the following link: State School Payments>Entitlements

The FY 2024 August payment is scheduled for August 28, 2023.

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

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 PBDS is helpful in preparing your FY2024 budget. 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 (FP6b)
• 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.

OPI Application Access Guides for NEW Clerks and Superintendents

The OPI has information for new:

• District Clerks
• District Superintendents
• County Superintendents

To assist in getting set up with their new roles. Please see the documents located on the School Finance webpage. 

If you have questions, please contact Amanda Zigan, Computer Support Specialist at (406) 444-3096.

FY 2024 Special Education Cooperative Reports

The Office of Public Instruction (OPI) has posted the FY 2024 Special Education Allowable Cost Funding Cooperative Final report 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. 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 – End of Year

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 invoice the resident district for any tuition obligation no 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 reports should not be viewed as actual invoices 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.

Tuition Forms for Foster/Group Home (FP 14.2) - Completed and Entered to Maefairs

Student Attendance Agreements should be completed upon enrollment in a school per 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 are due in the ensuing year.  Please make sure to enter these agreements in a timely manner and run the Maefairs reports for resident districts.  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 22-23 school year under the provisions of an individualized education program (IEP) should not have been included in the district’s ANB calculation.  These students are reported on form FP15 which is submitted to the OPI by June 30^th.  The OPI will reimburse the district for 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 (F13 DSA).

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

Youth Detention – Payment Due July 15^th

Resident districts may be receiving invoices for students in county youth detention facilities.  These invoices 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 or Barbara Quinn, School Finance Senior Manager, 406-444-3249.

In District Special Education Permissive Tuition Levy

The updated spreadsheet for FY2024 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 or Barbara Quinn, School Finance Senior Manager, 406-444-3249.

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.

Pupil Transportation Budgeting Spreadsheet

As districts prepare to enter financial information into MAEFAIRS, the Pupil Transportation Budgeting Spreadsheet may be used to assist districts to prepare for FY 24 Transportation Fund Budgets.

As a courtesy, this spreadsheet was developed as a tool to help prepare the On-Schedule portion of the Transportation Fund (10).

This spreadsheet is located on the OPI Pupil Transportation website at: CLICK HERE

For questions or assistance with the spreadsheet, please contact Donell Rosenthal or call (406) 461-9316

Semester 1 School Bus Inspections

Montana Highway Patrol shall perform the first semiannual inspection of school buses at least 30 days prior to the beginning of the school term and re-inspect the buses, if necessary, before the beginning of the school term.

School districts are responsible for contacting the Montana Highway Patrol for bus inspections.  Buses that are placed in operation after the school semester has begun must be inspected and approved by the Montana Highway Patrol before the bus is operated on the established route.

Inspection Forms for FY24 can be accessed through the Pupil Transportation System and must be entered electronically upon completion of the inspections.

For questions or assistance, please contact Donell Rosenthal or call (406) 461-9316

Annual Driving Records

Annual driving records must be performed on all drivers to ensure compliance with School Bus Driver Qualifications in  20-10-103, MCA and 10.64.201, ARM.

Driving Records information can be requested through the Montana Department of Justice

For questions or assistance, please contact Donell Rosenthal or call (406) 461-9316

Passenger Manifests (TR2) Forms

The TR2 Bus Rider Form is a passenger manifest of all students being transported. This form shall be maintained and kept on board the bus with driver access when necessary and left with proper authorities at the school or institution.

In the event of an emergency, the passenger manifest and/or seating chart, shall be made available upon request by the investigating officer/emergency personnel.

For questions or assistance, please contact Donell Rosenthal or call (406) 461-9316

Audit Letter for FY-2023

The annual letter to auditors has been released and can be found on the OPI website by clicking this Audit link. The letter provides general information for the fiscal year 2023 regarding issues affecting Montana school district audits and special items the OPI would like auditors to review for compliance with statute and administrative rule.  If you have questions, please contact Kristen Becker , Auditor at 406-444-0701.

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.

July Updates to the OPI Website

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 FY 2024 In District Special Education Permissive Levy Calculator on the School Finance Tuition and Attendance page, under Calculation Spreadsheets.

Updated FY 2024 Tuition Rates on the School Finance Tuition and Attendance page, under Guidance.

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

Updated the State & County Entitlement Reports FY2023 Semester 2 on the School Finance Pupil Transportation page under the Budgeting & Finance Information section.

Updated the TFS Revenue/Expenditure Upload Instructions on the School Finance Accounting page under Indirect Cost Rates, Other Accounting Resources section.

Updated the FY2023 TFS Instructions on the School Finance Accounting page under Guidance & Manuals, Other Materials section.

Updated FY2024 Budget & Budget Fund Instructions on the School Finance Budgets page, under Budget Spreadsheets & Guidance.

Updated the Chart of Accounts on the School Finance Accounting page under Guidance & Manuals, Most Accessed section.

Updated the ESSER Expense and Revenues Comparison on the School Finance Accounting page under Guidance & Manuals, Most Accessed section.

Updated the FY 2023 Legislative Session Summary on the School Finance About School Finance page under Session History.

The OPI is committed to providing reasonable accommodations to people with disabilities. If you need a reasonable accommodation, require an alternate format, or have questions concerning accessibility, contact the OPI ADA Coordinator, 406-444-3161, opiada@mt.gov, Relay Service: 711.