School Finance June 2026 Current

Upcoming Due Dates

State School Payments

The FY2026 May State School payments are posted at the following link: State School Payments. 

The FY2026 June State School Payments are scheduled for distribution on JUNE 25, 2026.

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

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

State School Entitlements

The State School Funding Entitlement Reports for FY2026 are posted at the following link:

State School Payments-Entitlements

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

New School Finance Employees

We are pleased to announce three new employees that have joined the School Finance Division.

• Mark Wehner, Budget Analyst at (406) 444-4401
• Ashleigh Heimbach, Budget Analyst at (406) 444-2754
• Jordan Jarrell, Budget Analyst at (406) 444-1964

Our new team members bring valuable experience and expertise to the division, and we are very excited to have them supporting Montana Schools.

School Finance contact information and staff responsibilities has been updated and can be found on the School Finance Meet the Team webpage.

For additional information or questions, please email us at OPISchoolFinance@mt.gov

Impact Aid Applications for 2027

The Impact Aid section 7002 and section 7003 applications have closed for the 2027 school year. If you have submitted and need to make amendments, this is allowed until June 30, 2026.

There are a number of helpful tools available on the IAGS Training and Resources pages to help you submit your application. Please review the Section 7002 Application Instructions [impactaid.ed.gov] and Section 7003 Application Instructions. If you need a refresher on IAGS account set up and how to complete an application, see the slide deck, A Guide to Submitting a 7003 Application in the IAGS. If you have not logged in to the Impact Aid Grant System within the last 120 days, your system account is deactivated. You can request that the system administrator reactivate your account by entering your email address in the green box on Get Help. Each year, some applicants wait until the last minute and find that they can't log in due to a deactivated account. Applications submitted after the deadline, but before April 3, 2026 incur a 10 percent payment reduction penalty. Don't let this happen to you!

The 2027 Impact Aid Data Sheets are available on the OPI website at School Finance- Impact Aid and select the blue button Data Sheets 2027.

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

FY2027 Preliminary Budget Data Sheets

The Office of Public Instruction (OPI) has posted FY2027 Preliminary General Fund Budget Data Sheets (PBDS) and the FY2027 General Fund Budget Excel Spreadsheet.

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

The General Fund Budget Excel Spreadsheet is posted at the following link:  General Fund Budget Worksheet

We have also posted additional training about High-Cost Housing and the Maximum Budget Limit Increases that can be found on the School Finance webpage under the Webinars section in FY2026. Webinars FY2026

Note: Please download this current version of the spreadsheet to your computer. Previous versions of the spreadsheet are no longer applicable for preliminary budget purposes.

For more information, please contact Autumn Warren at (406) 444-9852, Andrea Mohammadi at (406) 444-1960, or Cori Opie at (406) 444-3533.

FY 2026 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 assistance, please contact Elsie Workman or call (406) 444-2463.

Active Expenditure String Tool

A spreadsheet of active expenditure strings is available on the School Finance website. All open MAEFAIRS expenditure strings that have been used since 2017 are available for review. Expenditure strings can be filtered or enter your string to determine if the coding string is valid.

For more information, please contact School Finance at OPISchoolFinance@mt.gov.

Extracurricular Activities Participation – Due June 30^th

Students participating in extracurricular activities in 2025-2026 school year and who meet the requirements of 20-9-311(13), MCA may be included in the district’s FY2027 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 or call (406) 444-1960.

Tuition Forms – All Out of District Students, Foster Students, or Group Home Students - Complete and Enter in MAEFAIRS – Due June 30^th

All Tuition applications for the school year 2026 must be entered to MAEFAIRS by the end of day June 30, 2026.

NOTE:  The application window will close at 11:59 PM on June 30, 2026.

Tuition applications are now available in MAEFAIRS. The FP14’s for 2027 is available on the OPI website. The date and year have been left open to continue the use of the current applications. There are no updates to the forms at this time.

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. 

For students placed in foster or group homes outside their resident district, it is essential that they are entered into the MAEFAIRS system promptly following approval by the attending district. This process ensures that resident districts can review their financial obligations or confirm their status as the resident district.

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

Payments for out of district students and students in foster or group homes are due in the following school year. To facilitate timely processing, please make sure to enter these agreements without delay and regularly run the relevant MAEFAIRS reports for resident districts. All tuition must be entered into MAEFAIRS by June 30, 2026. Forms required for this process are available on the Tuition and Attendance page of the School Finance website.

For more information, please contact Andrea Mohammadi (406) 444-1960 or email Andrea.Mohammadi@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 Jordan Jarrell (406) 444-1964 or OPISchoolFinance@mt.gov.

Bus Driver Background Checks

Per HB 745, all current and new school bus drivers who will have contact with students are required to complete a fingerprint-based background check. This applies to any transportation staff who may be alone with, or responsible for, students during routes and activity trips. This requirement is intended to help protect students and reduce potential liability for districts.

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

Annual Driving Records

Annual driving records must be performed on all drivers to ensure compliance with School Bus Driver Qualifications in 20-10-103, MCA and ARM 10.64.201. Driving Records information can be requested through the Montana Department of Justice.

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

Passenger Vehicles-Vans

A district may use an 8-15 passenger vehicle/van 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 route. 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 Elsie Workman at (406) 444-2463.

Bus Driver Certificate TR-35

All school bus drivers must hold a valid Montana School Bus Driver Certificate (TR35) 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.

Detailed Expenditures

The mandatory reporting requirements for detailed expenditures are required to be reported for FY2026 TFS.

The following expenditures will need to be reported by school code as follows:

• 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 FY2026.

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

In District Special Education Permissive Tuition Levy

The Special Education Permissive Tuition Levy spreadsheet for FY2027 is currently being developed for the upcoming year. OPI will notify all districts when it has been posted to the OPI Webpage.

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

School Year 2026-2027 Changes, Re-Opening, New Schools, or Non-Operating

Changes to school names, grade ranges, non-operating, or attach/abandon (closing a district) with an effective date of July 1, 2026 must be sent to OPI School Finance.   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 contact us by email at OPISchoolFinance@mt.gov

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 notices to OPISchoolFinance@mt.gov

Audit - School District Compliance Supplement

The 2025 Compliance Supplement is available on the LGSB website under the Audit & Financial Review Resources drop-down box. The changes from the 2023 and 2025 legislative sessions have been highlighted for ease of identifying the updates. We have a link on our School Finance Auditing tab that links to the Past and Current School District Compliance Supplements.

For more information, please contact Amanda Zigan at (406) 444-3583 or email us at OPIAuditReports@mt.gov.

FY2027 Special Education Cooperate Reports

The Office of Public Instruction (OPI) posted the FY2027 Special Education Allowable Cost Funding Cooperative reports. 

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

FY2027 County Reporting Forms

The Office of Public Instruction (OPI) has posted the FY2027 County reporting forms at the following link:

• County Treasurer Statement (FP6a)
• FY2027 Countywide School Funds (FP6b) Version 1
• FY2027 Countywide School Funds (FP6b) Version 2
• Joint District Basic Data (FP8a)
• Joint District Tax Levy Summary (FP8b)

For more information, please contact Autumn Warren (406) 444-9852.  You can also send us an email at OPISchoolFinance@mt.gov

MAPT 2026 Bus Driver Conference Registration

Registration is now open for the 2026 Bus Driver Conference that will be held in Great Falls on June 17^th -19, 2026. At the Heritage Inn, 1700 Fox Farm Road.

MAPT REGISTRATION - Register for the conference – NO AT-CONFERENCE REGISTRATION WILL BE ALLOWED.

MAPT REGISTRATION - Conference Agenda.

MAPT REGISTRATION - Award 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.

FY2025 Audits of School Districts – Due Dates

FY2025 Federal Audits are due no later than March 31^st, 2026, per CFR 200.512.

FY2025 Yellow Book Audits and Reviews are due no later than June 30^th, 2026, per MCA 2-7-503(3)(a.

For more information on Federal, Yellow Book Audits, and Financial Reviews visit the OPI website Audit Processes.

For more information, please contact Amanda Zigan at 406-444-3583 or email us at OPISchoolFinance@mt.gov.

FY2026 Audit Letter

The annual letter to auditors and it’s supporting Enrollment Schedule can be found on the OPI website on the School Finance Auditing page. This letter provides general information for the fiscal year 2026 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 at 406-444-3583 or email us at OPIAuditReports@mt.gov.

School Year 2026-2027 Changes

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.

ESSA Reporting – Fiscal Year 2026 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 2026 MASBO Conference to help and assist with any questions.

For more information, please contact Andrea Mohammadi (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 Authorized Representative 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.

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 in our OPI Contacts 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/Supervising Teacher.

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.

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.