School Finance Compass June 2024

Upcoming Due Dates

State School Payments

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

The May 28, 2024, payments include Guaranteed Tax Base Aid, State Coal Mitigation Block Grant, State Major Maintenance Aid, Debt Service, and County Retirement.  

For any additional questions, please contact Laci Novark (406) 444-4401.

LAW BOOKS – AVAILABLE NOW

Districts and schools can order copies here and the electronic version is available for free here.

For any additional questions, please contact opifrontdesk@mt.gov.

IMPORTANT - FY 2024 Preliminary General Fund Budget Data Sheets

The Office of Public Instruction (OPI) posted the FY 2025 Preliminary General Fund Budget Data Sheets (PBDS) and the General Fund Budget Excel Spreadsheet on March 1^st. 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 FY2025 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 Previous versions of the spreadsheet are no longer applicable for preliminary budget purposes.

* Please be sure you are working from your most current version that is posted on the website. Revisions have been made and posted for some schools.

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.

**ALL TUITION AGREEMENTS FOR THE CURRENT YEAR MUST BE ELECTRONICALLY SUBMITTED TO THE OPI BY JUNE 30, 2024. Please put it on your calendar!**

All Student Attendance Agreements should be completed upon enrollment in a school and 20-5-322, MCA outlines the timeframes for approval and submission of the claim. Per 20-5-324, MCA, Foster and Group Home tuition claims must be electronically submitted to the OPI no later than June 30, 2024. Claims cannot be entered after the June 30^th deadline.

Tuition claims are entered directly into the MAEFAIRS system by the district. The district of attendance must notify the resident district of any obligation for tuition not later than August 15^th. 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 under Views>Tuition>Foster and Group Home Resident District.

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 or email opischoolfinance@mt.gov.

Guidance for Out-of-District Placement (HB 203) for FY2025

The 2023 Legislature passed HB 203 which revised tuition and 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 or by email at Mohammadi@mt.gov
• Barbara Quinn at (406) 444-3249 or by email at Barbara.Quinn@mt.gov.

Extracurricular Activities Participation – Due Jun 30^th

Students participating in extracurricular activities in the 2023-2024 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 at (406)  444-1960 or by email at Andrea.Mohammadi@mt.gov

In-State Facility Tuition Claims

Under 20-9-435 MCA, resident districts will be responsible for a portion of the education costs for students in in-state treatment facilities contracted with the OPI – the current, contracted facilities are Aware, Intermountain, New Day, Shodair, and Yellowstone Boys and Girls Ranch. The state facility must invoice the resident district for any obligation for tuition by August 15^th.  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 District of Residence.

Questions: For information on In-State Facilities Tuition, please contact: Enly Kovis at (406)  444-1579, or  Barbara Quinn at (406)  444-3249.

Budget Amendments

In accordance with 20-9-162, MCA, budget amendments must be adopted prior to the end of the school fiscal year (June 30^th).  A budget amendment may be adopted only for the purposes outlined in 20-9-161, MCA.  The budget amendment packet may be found here:  Budgets (mt.gov).

Questions: For information on Budget Amendments, please contact:  Laci Novark, Budget Analyst, (406)  444-4401 or email OPISchoolFinance@mt.gov 

Isolation Applications – Due Jun 30^th

Schools that need to apply for Isolation, please have applications completed and sent to OPI before June 30^th, 2023. All qualifying districts have been notified by email. If you have any questions, please contact  Alivia Skeslien-Jenkins at (406) 444-1964 or Andrea Mohammadi at (406) 444-1960.

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 Cooperative Reports

The Office of Public Instruction (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.

Impact Aid Applications - Amendment deadline!

If you need to make an amendment, the deadline to amend a FY2025 application is June 30, 2024. Please put this date on your calendar. 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 email opischoolfinance@mt.gov.

In District Special Education Permissive Tuition Levy

The spreadsheet for FY2025 will be updated and posted to the OPI web page in June. The current calculator for FY2024 is located here:  Tuition and Attendance (mt.gov).

For information on Tuition, please contact Andrea Mohammadi at (406)  444-1960 desk or email opischoolfinance@mt.gov.

FY 2024 Elections – It’s a wrap!

Great Job everyone! We had a few bumps in the road this year, but we made it. Now let’s get ready for next year. Our new election calendar will be updated and posted before we start school for 2024/2025. If you are running a special election, please contact Andrea Mohammadi and we can assist with your calendar.

If you need more information or immediate assistance, please contact Andrea Mohammadi at (406)  444-1960 desk or email opischoolfinance@mt.gov.

ESSA Reporting – Fiscal year 2024 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 to 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 LEAs 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.

We will be available at the 2024 MASBO Conference to help and assist with any questions. See you there!

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

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 2 Transportation Reimbursement Claims- Due May 24^th (Districts) and June 1st (County)

By May 24th school districts must electronically enter and submit Bus Route Reimbursement Claims (TR6) and Individual Contract Reimbursement Claims (TR5) in the Pupil Transportation Portal.

School districts will receive state and county transportation reimbursement based on actual days for all routes operated for transporting eligible riders from home to school.

(20-10-145, MCA and 10.7.104, ARM). 

NOTE:  If school districts experienced unplanned school closures, or routes were not run anytime within the semester, districts may not claim reimbursement for those days. 

Individual transportation contract claims will be reimbursed for each day of school attendance for the student and for actual miles transported.

Once the school district has entered and submitted reimbursement claims, a signed copy by the board chair must be sent to the county superintendent. 

 By June 1st County superintendents must review and electronically approve the TR-5 and TR-6 claims for the second semester.

 The state transportation reimbursements for the second semester will be made with the June 2024 payment.

 Upon receipt of the electronic state payment notice, the county superintendent orders the disbursement of county reimbursement for second-semester transportation based on state reimbursement.

If you have questions or require assistance entering and submitting the second-semester transportation reimbursement claims, please contact Donell Rosenthal at (406)  461-9316.

Passenger Vehicles-Vans

A district may use a passenger vehicle/van designed to transport 8 to 15 passengers only for school-sponsored functions or activities.

A district may not use a passenger vehicle for purposes of transporting students to or from school on regular bus routes. 20-10-129, MCA.

Passenger vehicles owned by the district are not eligible to be included in the calculations for the Bus Depreciation Reserve fund under 20-10-147, MCA. In addition, these vehicle types are not an allowable purchase from the Transportation Fund.

A “School Bus” pursuant to 20-10-101(5), MCA, is the only allowable form of transportation that may be used when transporting students to and from school.    Other vehicles that do not meet the definition of a “School Bus” will not be reimbursed by the state or county.

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

Driver Qualifications

A driver transporting students to and from school is qualified to drive only if the driver meets the following criteria:

1. Holds a valid CDL with “Passenger” and “School Bus” endorsements. MT Driver’s license is the only exception for Type E buses.
2. Holds a valid Medical Examiner’s Certificate
3. Certified in First Aid and CPR
4. Holds a current and valid TR35 Bus Driver Certificate
5. Drug and Alcohol testing
6. 15 hours of mandatory training
7. Annual driving record checks

The qualifications of all bus drivers must be met and are reviewed at the time the state verification of transportation claims is made, as the qualifications of the bus driver are one of the criteria for eligibility for reimbursement.  20-10-103, MCA, 10.7.111 and 10.64.201, ARM. There are no exceptions to these rules.

NOTE:  The penalty for violating these laws and the Board of Public Education policies will result in the Office of Public Instruction withholding transportation reimbursement funding.  20-10-104, MCA.

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

FY2023 Audits of School Districts – Due Dates

FY2023 Yellow Book Audits and Reviews are due no later than June 30^th, 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 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 rules.

For more information, please contact us by email at opischoolfinance@mt.gov.

School Year 2024-2025 Changes

Changes to school names, grade ranges, non-operating, or attach/abandon (closing a district) 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  Alivia Skeslien-Jenkins at (406) 444-1964 or Andrea Mohammadi at (406) 444-1960.

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 a 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:

• 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. 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:

• Trustees should notify the County Superintendent of Schools and the OPI as soon as a school district closure has been declared.
• Trustees may close school for one school day each year for unforeseen emergencies that is not subject to a state funding reduction 20-9-806(2), MCA.
• 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 the reduction of state entitlement funding for the district.

Please sent notice to the OPI at OPISchoolFinance@mt.gov or call Amanda Zigan at (406) 444-3096 or contact  Alivia Skeslien-Jenkins at (406) 444-1964.

Sending confidential information

When sending confidential information to the OPI, there are two best methods to use:

• File Transfer Service (FTS). The link is on the school finance home page, however, there are two requirements for the use of FTS:
  • one of the parties must be a state employee, and
  • the other is the files must be sent to a person, not a group email.
• Fax to us at (406) 444-3924 and let us know that you have sent something.

 Regular email is not a safe or recommended communication method for sending confidential or personally identifiable information. For questions, please contact Amanda Zigan at (406) 444-3096 or contact us by email at opischoolfinance@mt.gov.

School Finance Updates to the OPI Website

Updated SPED Permissive Tuition Levy Calculator FY 2024 on the School Finance Tuition and Attendance page, on the Calculation Spreadsheets tab.

Added FY 2025 Tuition Rates on the School Tuition and Attendance page, on the Guidance 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 Public Charter School Guidance on the School Finance School Open, Close, or Change page, on the Public Charter Schools tab.

Updated Indian Education: Reporting Guide on the School Finance Accounting page, on the Guidance and Manuals tab, under Other Materials.

Added FY 2025 on the School Finance County page, on the Information tab, under Retirement Guaranteed Tax Base Subsidy.

Updated TFS Revenue/Expenditure Upload Instructions on the School Finance Accounting page, on the Other Accounting Resources tab.

Updated Audit Process on the School Finance Auditing page, on the Audit Process tab.

Updated District Extracurricular Guidance on the School Finance Student Count ANB page, on the Guidance & Resources tab, under Student ANB Guidance.

Renamed ANB & Extracurricular Guidance to ANB Calculation Guidance on the School Finance Student Count ABB page, on the Guidance & Resources tab, under Student ANB Guidance.

Updated FP-14A – Special Tuition Rates on the School Finance Tuition and Attendance page, on the Forms tab.

Added Indian Education for All Guidance on the School Finance Accounting page, on the Guidance & Manuals tab, under Other Materials.

Added FY25 Final Payments Schedule to the School Finance State School Payments page, on the Fiscal Payment Schedule tab.

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.