School Finance Compass July 2025

Upcoming Due Dates

State School Payments

The June State School Funding Payments for FY2025 are posted at the following link: State School Payments

The June 25, 2025, payments include Direct State Aid, Quality Educator Component, At Risk Component, Indian Education for All, Student Achievement Gap, Data for Achievement, Special Education, Significant Enrollment Increase and Transportation.  

Please remember, there will be no payment in the month of July.

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

Budget Amendments – June 30^th

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).

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

Pupil Transportation Specialist

We are excited to announce that Elsie Workman has joined the School Finance team as our new Pupil Transportation Specialist, and we are confident that Elsie will be a valuable member of our team

As the Pupil Transportation Specialist, Elsie will be responsible for overseeing the pupil transportation program, budgeting and distribution of state reimbursement to school districts, and helping with promoting school bus safety and efficiency.

We are thrilled to have her on board and look forward to the great work she will contribute to this agency as well as other colleagues.

For more information, please contact Elsie Workman at (406) 444-2463.

Out of District Remote Attendance Guidance-Final

For the purposes of reporting ANB to the Office of Public Instruction, guidance has been developed and made available on the following OPI websites:  Student Count for ANB and Educate (Infinite Campus).

This guidance provides key information to support compliance and best practices.  Districts are encouraged to thoroughly review the document to ensure an understanding of responsibilities and laws related to remote attendance for out-of-district students.

If there are questions pertaining to this information, please notify Nicole Thuotte, EDUCATE Unit Manager at (406) 444-2080. 

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

FY 2026 Post Session Preliminary Budget Data Sheets have been posted.

The Office of Public Instruction (OPI) has posted the FY 2026 Post Session Preliminary Budget Data Sheets (PBDS) and the General Fund Budget Excel Spreadsheet. The tools below will assist schools in budgeting for the 2026 fiscal year.

• The Preliminary Budget Data Sheets are posted at the following link: CLICK HERE

• The FY2026 General Fund Budget Excel Spreadsheet and FY2026 General Fund Budget Overview Worksheet will be 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.

* 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 more information, please contact Laci Novark at (406) 444-4401, Andrea Mohammadi at (406) 444-1960, or Alivia Skeslien-Jenkins at (406) 444-1964.

Extracurricular Activities Participation – Due Jun 30^th Students participating in extracurricular activities in the 2024-2025 school year and who meet the requirements of 20-9-311(13), MCA may be included in the district’s FY2026 Student Count for 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 extracurricular changes in SB 72 and SB 157 may be found here:  Student Count ANB/Guides & Resources.

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

Tuition Forms – Complete and Entered to MAEFAIRS

Student Attendance Agreements should be completed upon enrollment in a school (20-5-322, MCA) and entered into MAEFAIRS. 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 due in the ensuing year. Please make sure to enter these agreements in a timely manner and run the reports provided for resident districts in MAEFAIRS. Please see the forms located under Tuition and Attendance.

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

Day Treatment (FP15) Reimbursement

Districts with students who attended private, non-sectarian day-treatment programs in the 24-25 school year under provisions of an individualized education program (IEP) should not have been included in the district’s ANB calculation. These students should be reported on an FP15 form. The OPI will reimburse the district from 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.

For more information, please contact Andrea Mohammadi (406) 444-1960.

Youth Detention – Payments Due July 15^th

Resident districts may be receiving bills for students in county youth detention facilities. The deadline for these payments is July 15^th and can be paid 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.

For more information, please contact Andrea Mohammadi (406) 444-1960.

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 of any obligation for tuition by July 15^th.  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 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. Please note that MAEFAIRs reports may not always reflect the actual attendance of students due to information/submission update delays. Student enrollment can be verified via Infinite Campus and by contacting the In-State Facility Liaison.

For more information, please contact Enly Kovis at (406) 444-1579.

FY2025 County Reporting Forms

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

• County Treasurer Statement (FP6a)
• FY 2026 Countywide School Funds (FP6b)
• Joint District Basic Data (FP8a)
• Joint District Tax Levy Summary (FP8b)

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

School Bus Routes for FY2026-County Approval

By the fourth Monday in July a county transportation committee (CTC) must act to approve or not approve all bus routes established by districts.

When the county transportation committee reviews a request for a new bus route or a change to an existing route, the committee shall receive the following information for consideration:

(a) a map of the existing and proposed bus route;

(b) a description of turnarounds;

(c) conditions affecting safety;

(d) the total mileage and change in mileage of the affected bus route;

(e) the approximate total cost;

(f) reasons for the proposed bus route change;

(g) the number of children to be served;

(h) a copy of the official minutes of the meeting at which the school trustees approved the new bus route or route change; and

(i) any other information that the county transportation committee considers relevant.

For more information, please contact Elsie Workman at (406) 444-2463.

Bus Driver Certificate TR35

School bus drivers must hold a valid Montana School Bus Driver Certificate (TR35) in order for a district 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 contract, if applicable, and file 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 Elsie Workman at (406) 444-2463.

TR1 Bus Route Rollover

Districts can rollover TR1 Bus Routes for FY2026 by going under the Administration tab in the Pupil Transportation System.

Please review the TR1 Bus Route Reporting Instructions.

For more information, please contact Elsie Workman at (406) 444-2463.

TR4 Individual Contracts Rollover

Districts can rollover TR4 Individual Contracts for FY2026 by going under the Administration tab in the Pupil Transportation System.

Please review the TR4 Individual Contracts Reporting Instructions.

For more information, please contact Elsie Workman at (406) 444-2463.

Transportation Budgeting Spreadsheet-Updated

The Transportation Budgeting Spreadsheet has been revised to include the updated bus reimbursement rates as a result of HB483 and posted to the website.

NOTE:  Please use the updated version to ensure accurate estimation for the on-schedule portion of the FY2026 transportation budget.

if you have questions or need assistance with the spreadsheet, please contact Elsie Workman at (406) 444-2463.

Impact Aid Applications- Amendment deadline July 1

If you need to make an amendment, the deadline to amend a FY2026 application is July 1, 2025. 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 or email opischoolfinance@mt.gov.

In District Special Education Permissive Tuition Levy

The spreadsheet for FY2026 will be updated and posted to the OPI Webpage soon. The current calculator for FY2025 is located here:  Tuition and Attendance (mt.gov).

For information, please contact Andrea Mohammadi at (406) 444-1960 or email 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 at (406) 444-3583.

State Audit Threshold Dollar Amount Increased for FY-2025

Entities that have a fiscal year ending in calendar year 2025 will have a higher dollar threshold for determining if an audit is required. The new amount is greater than $1,000,000, regardless of the source of revenue and financial assistance.

Amounts reported on the annual financial reports submitted by local governments trigger the audit requirements. If you are notified that an audit is required, please contact an auditor from the audit roster as soon as possible to secure a contract (if not already under an existing contract). Also, remember that all audit contracts must be signed by the local government, the auditor and the Department of Administration. All parties must sign the contract before audit work can begin.

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 email us at OPIAuditReports@mt.gov.

School Year 2025-2026 Changes

Changes to school names, grade ranges, non-operating, or attach/abandon (closing a district) 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  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 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 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 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 reduction of state entitlement funding for the district.

Please send notice to the OPI at OPISchoolFinance@mt.gov.

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

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.

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.