School Finance Compass May 2025

Upcoming Deadlines

State School Payments

The FY2025 April State School payments are posted at the following link: State School Payments.

The FY2025 May State School payments are scheduled for distribution on May 27, 2025. The May payment will include: Guaranteed Tax Base Aid, State Coal Mitigation Block Grant, State Major Maintenance Aid, Debt Service Assistance and County Retirement.  

If you have questions, please contact Cori Opie (406) 444-3533

State School Entitlements

The State School Funding Payments Entitlement for FY 2025 were posted at the following link: State School Payments>Entitlements

For more information, please contact Cori Opie (406) 444-3533

FY 2026 Preliminary General Fund Budget Data Sheets

The Office of Public Instruction (OPI) has posted the FY 2026 Pre-Session Including HB15 Inflationary Increases Preliminary Budget Data Sheets.

Before June 1, 2025, the Preliminary Budget Data Sheets may be revised once again and reissued to include final legislative changes.

The FY 2026 Preliminary Budget Data Sheets are located at the following link: CLICK HERE

The FY 2026 General Fund Budget Excel Spreadsheet is located at the following link: CLICK HERE

Note: Please download this current version of the spreadsheet to your computer. Make sure to check back periodically for possible revised versions.

For more information, please contact:

Autumn Warren (406) 444-9852

Laci Novark (406) 444-4401

Andrea Mohammadi (406) 444-1960

Alivia Skeslien-Jenkins (406) 444-1964

Cori Opie (406) 444-3533

Indirect Cost Rate Applications - Due April 30^th

Districts that plan to charge indirect costs (e.g., general administration, accounting services, and personnel services) to FY2026 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, 2025. 

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 FY2026 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 (406) 444-3096 or opischoolfinance@mt.gov.

For more information on how to complete the indirect cost rate application, please contact Autumn Warren (406) 444-9852.

FY 2025 Semester 2 Transportation Reimbursement Claims – Due May 24^th (Districts) and June 1^st (County)

By May 24^th 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 ARM, 10.7.104).

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 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 1^st County superintendents must review and electronically approve the TR5 and TR6 claims for the second semester.

The state transportation reimbursement for the second semester will be made with the June 2025 payment.

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

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

Extracurricular Activities Participation – Due June 30^th

Students participating in extracurricular activities in 2024-2025 school year and who meet the requirements of 20-9-311(13), MCA may be included in the district’s FY2026 ANB count.

The students must be enrolled in AIM and have their participating data entered as part of the End of Year collections. The guide for entering that information in AIM may be found here: AIM Extracurricular Activities Guide.

Additionally, two new documents explaining the legislative changes in SB 72 and SB 157 may be found here: Student Count ANB/ Guides & Resources.

For more information, please contact Andrea Mohammadi (406) 444-1960 or email andrea.mohammadi@mt.gov.

Isolation Applications – Due June 30^th

School districts applying for isolation, need to have applications completed and sent to OPI before June 30, 2025. Qualifying districts will be notified via email.

For more information, please contact Andrea Mohammadi at (406) 444-1960 or Alivia Skeslien-Jenkins at (406) 444-1964.

Tuition Forms - Complete and Enter in MAEFAIRS – Due June 30^th

Tuition applications are now available in MAEFAIRS. The new FP14’s for 2026 is available on the OPI website.

Training was provided on February 19, 2025, and a recorded version is available on our website.

Student Attendance Agreements should be completed upon enrollment for the district as defined in school (20-5-322, MCA).  Students who are out of district and in foster or group homes outside of their resident district should be entered into MAEFAIRS as soon as they are approved by the district of attendance.  This allows resident districts to review their obligations or dispute their status as resident district – facilitating payments due in the ensuing year. 

Please enter the attendance agreements in a timely manner and verify your report for resident districts in MAEFAIRS.  Forms can be accessed on the website under  Tuition and Attendance.

• 1 Parent or District Student Attendance Agreement – FY2026
• 2 Foster and Group Home Student Attendance Agreement
• FP15 Day Treatment and Out of State Tuition

For more information, please contact Andrea Mohammadi (406) 444-1960 or email Andrea.Mohammadi@mt.gov.

FY2024 Audits of School Districts – Due Dates

FY2024 Federal Audits are due no later than March 31, 2025, per CFR 200.512.

FY2024 Yellow Book and Review Audits are due no later than June 30, 2025, per MCA 2-7-503(3)(a.

For more information on Federal, Yellow Book and Review Audits, visit the School Finance, Audit website to review the Audit Processes.

For more information, please contact Amanda Zigan (406) 444-3583

Impact Aid Applications – Due June 30^th

Impact Aid Applications requiring amendments must be completed no later than June 30, 2025.

For more information, please contact Andrea Mohammadi (406) 444-1960, or contact us by email at opischoolfinance@mt.gov.

Budget Amendments – Due June 30^th

In accordance with 20-9-162, MCA, budget amendments must be adopted prior to the end of school fiscal year (June 30^th). A budget amendment may be adopted only for the purpose outlined in 20-9-161, MCA. The budget amendment packet may be found under the Budget Spreadsheets & Guidance tab.

For more information, please contact Laci Novark (406) 444-4401 or OPISchoolFinance@mt.gov.

Detailed Expenditures

January 31,2024 the USED expanded the mandatory reporting requirements for detailed expenditures. We were granted an extension for the report until the FY2025 TFS.

The following expenditures will need to be reported by school code starting with the FY2025 TFS reporting.

• Teacher Salaries (function 1XXX: Objects 112)
• Instructional Aid Salaries (function 1XXX: Object 117)
• Books and Periodicals (function 1XXX and object 640 & 650)

Local accounting systems will need to be altered to allow for this change in data reporting. It is recommended that accounting software vendors and local school districts consider these adjustments for FY2025.

For more information, please contact Autumn Warren (406) 444-9852

Emergency School Closures

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 law, 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.
2. 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.
3. 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 send notice to OPISchoolFinance@mt.gov or call or Alivia Skeslien-Jenkins (406) 444-1964 or Laci Novark (406) 444-4401.

FY2026 County Reporting Forms

The Office of Public Instruction (OPI) has posted the FY2026 County reporting forms at the following link:

CLICK HERE

• County Treasurer Statement (FP6a)
• FY2026 Countywide School Funds (FP6b)
• Joint District Basic Data (FP8a)
• Joint District Tax Levy Summary (FP8b)

For more information, please contact Autumn Warren (406) 444-9852.

FY2026 Special Education Cooperate Reports

The Office of Public Instruction (OPI) posted the FY2026 Special Education Allowable Cost Funding Cooperative Preliminary reports at the following link: CLICK HERE

For more information, please contact Autumn Warren (406) 444-9852

FY2025 Elections

Watch for upcoming election webinars provided by MASBO. Go to the MASBO website for more information.

The election calendar is available here Election Calendar. Additional guidance is also available at Elections Guidance.

For more information, please contact Andrea Mohammadi (406) 444-1960 or email Andrea.Mohammadi@mt.gov or opischoolfinance@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 (406) 444-3096 or contact us by email at opischoolfinance@mt.gov.

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. ARM 10.7.111.

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 (406) 461-9316 or contact us by email at opischoolfinance@mt.gov.

MAPT 2025 Bus Driver Conference Registration

Registration is now open for the 2025 Bus Driver Conference that will be held in Great Falls on June 18-20, 2025. 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.

CLICK HERE for awards nomination forms.

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 montana.mapt@gmail.com.

School Year 2024-2025 Changes

• STRUCTURE CHANGES with an effective date of July 1, 2025: 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 (406) 444-1960, or Alivia Skeslien-Jenkins (406) 444-1964 or contact us by email at OPISchoolFinance@mt.gov.

• PERSONNEL CHANGES in the Directory of Montana Schools: Changes to Trustee, board chair, clerk/business manager, superintendent, or principal must be changed in OPI Contacts.  Instructions for how to make these changes are found here: Instructions.

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

Updating School Contact Information with OPI

District Clerks are responsible for keeping contact information up to date. In accordance with  § 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 (406) 444-3096, or contact us by email at CentralUpdates@mt.gov.

OPI Compass Webpage

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.