School Finance Compass June 2025

Upcoming Deadlines

State School Payments

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

The FY2025 June State School payments are scheduled for distribution on June 25, 2025. The June payment will include: District State Aid, Significant Enrollment Increases, Quality Educator Component, At Risk Component, Indian Education for All, Student Achievement Gap, Data for Achievement, Special Education and Transportation.

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

State School Entitlements

The State School Funding Payments Entitlement for FY2025 were posted at the following link: State School Payments>Entitlements

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

FY2026 Preliminary General Fund Budget Data Sheets

The Office of Public Instruction (OPI) has posted the FY2026 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 FY2026 Preliminary Budget Data Sheets are located at the following link: CLICK HERE

The FY2026 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

FY2025 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.

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.

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
• FP14A – Special Tuition Rates FY2026

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

In-State Facility Tuition Claims

Under 20-7-435(3)(c), MCA, resident districts will be responsible for a portion of the education costs for students in an 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. Claims may also be reviewed against Infinite Campus enrollment records.  The report may be found in MAEFAIRS under Views>Tuition>State Facilities Tuition, please contact School Finance at OPISchoolFinance@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.

In District Special Education Permissive Tuition Levy

The spreadsheet for FY2026 will be updated and posted to the OPI Webpage in June. The current calculator for FY2025 is located here: Tuition and Attendance.

For more information, please contact Andrea Mohammadi at (406) 444-1960 or email 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

FY2026 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.

ESSA Reporting – Fiscal Year 2025 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 Trustee’s 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 AMR 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 sources of (revenues) funds (state, local and federal). School level expenditures 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 expenditures to the appropriate entity or LEA.

School Finance will be available at the 2025 MASBO Conference to help and assist with any questions.

For more information, please contact Andrea Mohammadi (406) 444-1960 or Laci Novark (406) 444-4401.

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 email us at OPISchoolFinance@mt.gov.

Passenger Vehicles-Vans

A district may use a passenger vehicle/van designed to transport 8 – 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 a regular bus routes. 20-10-129, MCA.

Passenger vehicles owned by the district is 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, are 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.

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

Driver Qualifications

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

• Holds a valid CDL with “Passenger” and “School Bus” endorsements. MT Driver’s license is the only exception for Type E buses.
• Holds a valid Medical Examiner’s certificate.
• Certified in First Aid and CPR.
• Holds a current and valid TR35 Bus Driver Certificate.
• Drug and Alcohol testing.
• 15 hours of mandatory training.
• 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, ARM, 10.7.111 and ARM, 10.64.201. 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 (OPI) to withhold transportation reimbursement funding. 20-10-104, MCA.

For more information, please contact (406) 461-9316 or email us 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 more information about the conference or assistance with registration, please email MAPT at montana.mapt@gmail.com.

Audit Letter for FY-2025

The annual letter to auditors can be found on the OPI website by clicking this link. The letter provides general information for the fiscal year 2025 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 Amanda Zigan (406) 444-3583 or contact us by email at OPIAuditReports@mt.gov.

Sending Confidential Information

When sending confidential information to the OPI, the best method is to use the Montana File Transfer Service (FTS).  You can find the link to the Montana FTS on the School Finance home page, however, there are two requirements for the use of the Montana FTS:

• The recipient must be a state employee.
• The file must be sent to an individual (not a group email).

Regular email is not a safe or recommended communication method when sending confidential or personally identifiable information.

For more information, please email us at OPISchoolFinance@mt.gov.

School Year 2025-2026 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.

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.

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.