School Finance Compass March 2024

Montana Office of Public Instruction sent this bulletin at 03/22/2024 04:01 PM MDT

Upcoming Due Dates

Deadline

Topic

Contact

March 31st 2024

Notice of Intent to Increase Non-Voted Levies

Laci Novark

444-4401

Andrea Mohammadi

444-1960

March 31st, 2024

FY2023 Federal Audits are due no later than March 31st, 2024, per CFR 200.512.

 

Whitney Williams

444-3408

April 30th 2024

Indirect cost rate applications

Amanda Zigan

444-3096

June 30th 2024

TUITION **REMEMBER** ALL TUITION MUST BE RECEIVED BY JUNE 30, 2024

Andrea Mohammadi

444-1960

June 30th, 2024

FY2023 Yellow Book Audits and Reviews are due no later than June 30th, 2024, per MCA 2-7-503(3)(a).

 

Whitney Williams

444-3408

 

State School Payments

The March State School Funding Payments for FY 2024 are posted at the following link: State School Payments

The March 26, 2024, payments include: 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 Laci Novark (406) 444-4401

 

NOTICE OF INTENT TO INCREASE NON-VOTED LEVIES MUST BE POSTED BY MARCH 31ST!

School districts that intend to impose an increase in a non-voted levy in FY2024 for the purposes of funding the Transportation, Bus Depreciation Reserve, Tuition, Adult Education, Flexibility and/or Building Reserve funds, shall adopt a resolution and provide notice no later March 31, 2023, Per 20-9-116, MCA.

 

At a minimum, the resolution must show the estimated number of increased or decreased mills to be imposed and the estimated increased or decreased revenue to be raised compared to non-voted levies in the Transportation, Bus Depreciation, Tuition, Adult Education, Flexibility and/or Building Reserve funds imposed in the current school fiscal year and, based on the district's taxable valuation most recently certified by the department of revenue under 15-10-202, MCA the estimated impacts of the increase or decrease on a home valued at $100,000 and a home valued at $200,000.

 

Publish a copy of the resolution in a newspaper that will give notice to the largest number of people of the district as determined by the trustees and post a copy of the resolution to the school district's website.

 

Additional requirements for Building Reserve permissive levy: Identify and list the anticipated school major maintenance projects for which the proceeds of the levy will be used in the resolution. Note: Proceeds from the levy may be expended only for the purposes in 20-9-525(2), MCA

Questions: For information on School Elections, please contact: Laci Novark, 406-444-4401; Andrea Mohammadi, 406-444-1960; Barb Quinn 406-444-3249

 

IMPORTANT - FY 2024 Preliminary General Fund Budget Data Sheets

The Office of Public Instruction (OPI) has posted the FY 2025 Preliminary General Fund Budget Data Sheets (PBDS) and the General Fund Budget Excel Spreadsheet on March 1st. The tools below will assist schools in budgeting for the 2025 fiscal year.

  • The Preliminary Budget Data Sheets will be posted at the following link: CLICK HERE
  • The FY2025 General Fund Budget Excel Spreadsheet and FY2024 General Fund Budget Overview Worksheet will be posted at the following link:  CLICK HERE

Note: When posted for FY2025, 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 at (406) 444-4401, Andrea Mohammadi at (406) 444-1960, or Alivia Skeslien-Jenkins at (406) 444-1964.

 

Indirect cost rate applications - Due April 30th

Districts that plan to charge indirect costs (e.g., general administration, accounting services, and personnel services) to FY2025 federal and state grant awards using an indirect cost rate must complete an indirect cost rate application form.  Application for an indirect cost rate does not increase the amount of the grant award.

For compatibility with the e-grants system the closing date for applying for an Indirect Cost Rate is April 30, 2024. 

The U.S. Department of Education renewed our indirect cost agreement effective for FY2022.  Consequently, some aspects of the indirect calculation have changed with this application round:

  • School Systems enrolling greater than 2,600 students must redirect costs associated with business manager salary and benefits to direct and unallowable.
  • Indirect Cost Rates will be awarded per school system rather than by LE.
  • The use of a carry forward calculation has been eliminated. The calculation has been replaced with a five-year rolling average with a 5% discount.

 

Indirect Cost Rate Application and resources for FY2025 are available on the OPI website.

Please review the instructions and additional documentation for more details.

Indirect Cost Rate Cover Letter (please read)

Indirect Cost Rate Instructions

If you reclassify costs to adjust the indirect cost rate, please read the Indirect Cost Rate Instructions prior to reclassification of costs for an adjusted rate.  A reclassification calculator is available for aiding in the determination of an adjusted indirect cost rate. 

Schedule A, which shows preliminary rates.

The Certification forms.

If you have questions or need assistance viewing the files, please contact: Amanda Zigan at 406-444-3096.

If you have questions about how to complete the indirect cost rate application, please contact: Barbara Quinn at 406-444-3249.

  

TUITION **REMEMBER** ALL TUITION MUST BE RECEIVED BY JUNE 30, 2024. Put it on your calendar!

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 time to review their obligations or dispute the status of a student’s resident district.  Please make sure to enter these agreements as soon as they are received. Reports are available for resident districts in MAEFAIRS that allow districts to monitor obligations.  Additional guidance for tuition is available under Tuition and Attendance on the OPI website.

For more information, please contact Andrea Mohammadi at (406) 444-1960 desk or (406)438-6623 cell.  By email at andrea.mohammadi@mt.gov or opischoolfinance@mt.gov.

 

Tuition Guidance for Out-of-District Placement (HB 203)

The 2023 Legislature passed HB 203 which revised tuition and respectively the attendance agreements. School Finance has published guidance for Out of District Attendance which is available on the Tuition webpage. Please see “Tuition Guidance for Out-of-District Placement FY2025”. This document will be updated as new information becomes available.

For more information, please contact the OPI by emailing to opischoolfinance@mt.gov  or contact:

  • Andrea Mohammadi at (406) 444-1960 desk, (406)438-6623 cell or by email at Mohammadi@mt.gov
  • Barbara Quinn at (406) 444-3249 desk or by email at Quinn@mt.gov

 

FY2025 County Reporting Forms

The Office of Public Instruction (OPI) has posted the FY2025 County reporting forms at the following link: County (mt.gov)

  • County Treasurer Statement (FP6a)
  • FY 2025 Countywide School Funds (FP6b)
  • Joint District Basic Data (FP8a)
  • Joint District Tax Levy Summary (FP8b)

 

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

 

FY 2025 Special Education Cooperate Reports

The Office of Public Instructions (OPI) has posted the FY 2025 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 at (406) 444-9852.

 

ESSA Per Pupil Expenditure Reporting Webinars

To help prepare districts for FY 2025 financial reporting School Finance staff will be presenting live webinars on ESSA Per Pupil Expenditure Reporting.  We will be setting dates for the webinars soon. More information to come.

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

 

State School Entitlements

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

For more information, please contact Laci Novark, at (406) 444-4401 or contact us by email at opischoolfinance@mt.gov.

 

Impact Aid Applications

Congratulations!

Every qualified Impact Aid school district submitted applications on time! Great job!

If you need to make an amendment, the deadline to amend a FY2024 application is June 30, 2024. A training video is available on U.S. Department of Education website located here on the training page.

For more information, please contact Andrea Mohammadi at (406)444-1960 desk or (406) 438-6623 cell. By email at andrea.mohammadi@mt.gov or opischoolfinance@mt.gov.

 

In District Special Education Permissive Tuition Levy

The spreadsheet for FY25 will be updated and posted to the  OPI Webpage in June. The current calculator for FY24 is located here:  Tuition and Attendance (mt.gov).

Questions: For information on Tuition, please contact Andrea Mohammadi, Business Analyst, (406) 444-1960 or send an email to opischoolfinance@mt.gov.

 

FY 2024 Elections

The election calendar is available here Election Calendar - 2024 Expanded (mt.gov). Additional guidance is also available at Elections (mt.gov).

Election Reminders:

  • Be sure you have the ES&S voting machines available for voters.
  • April 2, 2024 is the deadline for mail ballot amendments.
  • April 4, 2024 is the last day a trustee candidate may withdraw from the election.
  • April 4, 2024 is the deadline for write-in candidate for a trustee position on a school board to file a Declaration of Intent. Must be filed with the district clerk, regardless of who is running the election.
  • Do you have someone to cover the collection of Declaration of Intent over spring break?
  • Do you have your election judges?
  • April 5, 2024 – Election by Acclamation and Cancellation of Election Notice.
  • April 8, 2024 get your absentee ballot list from your county election administrator.
  • April 8, 2024 performance testing and certification of voting system – is it working?
  • Have you Noticed your election?
  • April 12, 2024 through April 22, 2024 – mail ballots are mailed!

 

If you need more information or immediate assistance, please contact Andrea Mohammadi at (406) 444-1960 (desk), (406)438-6623 (cell), andrea.mohammadi@mt.gov, or contact us by email at opischoolfinance@mt.gov.

 

MAPT 2024 Bus Driver Conference

Registration is now open for the 2024 Bus Driver Conference that will be held in Great Falls on June 19-21 at the Heritage Inn, 1700 Fox Farm Road.

 

CLICK HERE to register for the conference.  NO AT-CONFERENCE​ REGISTRATION WILL BE ALLOWED. CLICK HERE for the conference agenda.

Drivers will have the opportunity to fulfill their mandatory 15 hours of training requirements.

For questions about the conference or assistance with registration, please email MAPT at https://maptwebs.com/

 

FY 2024 Semester 1 County Transportation Distribution Spreadsheet

The County Transportation Distribution Spreadsheet for Semester 1 has been updated and posted to the OPI Pupil Transportation web page.

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.)

This spreadsheet allows County Superintendents to determine the county portion of transportation reimbursements to be disbursed to school districts for the semester.

State and County Entitlement Reports are finalized and can be viewed in the Pupil Transportation Portal under the Reports tab.  This report can be used in addition to the spreadsheet to verify reimbursement amounts to school districts.  However, these reports do not take into account joint district distributions.

If you have questions about semester 1 reimbursements, please contact: Donell Rosenthal or call 406-461-9316.

 

Drug and Alcohol Clearinghouse Registration

A review of the enrollment rate for the Federal Motor Carrier Safety Administration’s (FMCSA) Drug and Alcohol Clearinghouse (DACH), specific to Montana carriers/entities was recently completed. 

The review showed that more than 45% of the carriers/entities reporting at least one (1) CDL driver had NOT signed up for the DACH as required by 49 CFR 382.711.  The review performed includes school districts.

DACH registration/queries must be done online at https://clearinghouse.fmcsa.dot.gov 

 

In order to avoid being in non-compliance, which can result in driver Out of Service, roadside citations, civil penalties, and other impacts to your business operations, please make sure you are using the DACH.

If you have any questions, do not hesitate to contact FMCSA at (406) 449-5304.

 

Bus Driver Certificate TR35

School bus drivers must hold a valid Montana School Bus Driver Certificate (TR35) for a district to be eligible 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.

 

For more information, please contact Donell Rosenthal at (406) 461-9316 or contact us by email at opischoolfinance@mt.gov.

 

FY2023 Audits of School Districts – Due Dates

FY2023 Federal Audits are due no later than March 31st, 2024, per CFR 200.512.

FY2023 Yellow Book Audits and Reviews are due no later than June 30th, 2024, per MCA 2-7-503(3)(a.

For more information on Federal, Yellow Book Audits, and Reviews visit the OPI website Audit Processes. If you have further questions, please contact Whitney Williams at 406-444-3408 or contact us by email at opischoolfinance@mt.gov.

 

Audit Letter for FY2023 Audits

The annual letter to auditors can be found on the OPI website by clicking this Audit link. The letter provides general information for FY2023 regarding issues affecting Montana school district audits and special items the OPI would like auditors to review for compliance with statute and administrative rule.

For more information, please contact Whitney Williams at 406-444-3408 or contact us by email at opischoolfinance@mt.gov.

 

School Year 2024-2025 Changes

  • STRUCTURE CHANGES with an effective date of July 1, 2024: 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.   

For more information, please contact Andrea Mohammadi at 406-444-1960, or contact us by email

at OPISchoolFinance@mt.gov.

 

Updating School Contact Information with OPI

District Clerks are responsible for keeping their district’s contact information up to date. According to § 20-3-307, MCA, Trustee Contact information is required to be updated within 14 days following the qualification and oathtaking of a newly elected trustee or for the filling of vacancy on the board (the county superintendent is responsible for providing information to the district clerk for the purpose of updating the Trustee Repository). Contact information also affects the Budget and TFS reports as well as how the AR for OPI and E-Grants updates. The instructions on how to update your schools’ information can be found at the following link: Instructions.

PERSONNEL CHANGES:  All school districts please go to the OPI website - Directory of Montana Schools - to verify your schools’ information.

Changes must be made by the Clerk in OPI Contacts for:

  • Trustees (required by HB 811).
  • Board chair.
  • Clerk/business manager.
  • Superintendent.
  • Principal.

For more information, please contact Amanda Zigan at 406-444-3096, or contact us by email at CentralUpdates@mt.gov.

 

OPI Application Access Guides for NEW Clerks and Superintendents

The OPI has information for new:

 

To assist in getting set up with their new roles, please see the documents located on the School Finance webpage. For more information, please contact Amanda Zigan at (406) 444-3096 or contact us by email at opischoolfinance@mt.gov.

 

Emergency School Closures

School Closures are a local decision based on the needs of the community. Information on Emergency School Closures can be found on the School Finance Webpage. The document is titled “School District Closures – Unforeseen Emergencies”

It is important to be familiar with the laws but a couple of important reminders are as follows:

  1. Trustees should notify the County Superintendent of Schools and the OPI as soon as a school district closure has been declared.

 

  1. Trustees may close school for 1 school day each year for unforeseen emergencies that is not subject to a state funding reduction 20-9-806(2), MCA.

 

  1. If a school has an emergency closure for longer than the one-day exception, the Trustees may later adopt a resolution that a reasonable effort has been made to reschedule the pupil-instruction time lost. Not taking this action could result in a reduction to the schools District’s BASE aid.

Adherence to the statutes is necessary to prevent reduction of state entitlement funding for the district.

Please sent notice to the OPI at OPISchoolFinance@mt.gov or call or Amanda Zigan at 406-444-3096 or Barb Quinn at 406-444-3249.

 

School Finance Updates to the OPI Website

Updated FY 2025 Preliminary Budget Data Reports on the School Finance Budgets page, on the Preliminary Budget Data Reports tab.

Updated ES&S_Schools Montana Best Practice 2024 on the School Finance Elections page, on the Other Information tab.

Updated ES&S_MT Calendar 2024 on the School Finance Elections page, On the Other Information tab.

Updated FY2025 General Fund Budget Overview Worksheet on the School Finance Budgets page, on the Budget Spreadsheets & Guidance tab.

Updated FY2025 General Fund Budget Spreadsheet on the School Finance Budgets page, on the Budget Spreadsheets & Guidance tab.

Added 2024 Election Calendar with (& without) Forms on the School Finance Elections Page, on the Guidance tab.

Added MAPT 2024 Conference Registration link to the School Finance Pupil Transportation page, on the Training tab.

Updated the Understanding Montana School Finance – Winter 2023 link on the School Finance home page, under the School Finance Information tab.

Updated Significant Enrollment Increases on the School Finance Budgets page, on the Budget Spreadsheet & Guidance tab.

Updated FP-14.1 Parent or District Student Attendance Agreement – FY2025 on the School Finance Tuition and Attendance page, on the Forms tab.

Updated State & County Entitlement Reports FY2024 Semester 1 on the School Finance Pupil Transportation page, on the Budgeting & Finance Information tab.

Updated Request to Open a Charter School Form on the School Finance School Open, Close, or Change page, on the Public Charter Schools tab.

Updated the County Transportation Distribution Spreadsheet FY2024 Semester 1 on the School Finance Pupil Transportation page, on the Budgeting & Finance Information tab.