School Budgeting and Accounting Summer Workshops

School Budgeting and Accounting Summer Workshops

Denise Ulberg and Brenda ThomasOffice of Public Instruction, School Finance DivisionJuly 2011

Today’s AgendaStart End Topic 8:30 10:00 Legislative Update – SB32910:00 10:15 Break10:15 11:45 Legislative Update - continued11:45 1:00 Lunch on your own 1:00 1:45 Road Trip through Big Sky Country (game) 1:45 2:15 OPI Resources 2:15 2:30 Break 2:30 3:15 Pupil Transportation 3:15 4:30 Enrollment (AIM) to Student Count for ANB

(MAEFAIRS)

SB 329 Agenda• Multidistrict Agreements• Cooperative Purchasing Contracts• Transfers Between Funds• One-Time General Fund Transfer• FY2012 General Fund Budget

– Basic and per-ANB Entitlements– General Fund over-BASE levy– Limit on GF fund balance reappropriated (FBR)– Block grants frozen at 2011 rates– Oil and natural gas production taxes

SB 329 Agenda - continued• Budget Amendments• Ending Fund Balance Limits

– Flexibility Fund (29)– All Budgeted Funds

• Pathway to Excellence Program• Timelines

Multidistrict Agreements (20-3-363, MCA)

• Any two or more school districts• Multidistrict agreement creates a multidistrict

cooperative• Perform any services, activities and

undertakings of the participating districts• Provides for joint funding and operation and

maintenance of all participating districts• Subject to terms and conditions mutually

agreed upon by the districts

Multidistrict Agreements (20-3-363, MCA)

• Trustees of all participating districts must approve the agreement annually by April 1– If signed by April 1:

• Effective retroactive back to July 1 of the current fiscal year, OR

• Effective for the ensuing fiscal year– If signed after April 1, can only be effective for

ensuing fiscal year

Multidistrict Cooperatives“Multidistrict Cooperative” - created by a multidistrict

agreement (two or more school districts) or by an interlocal agreement between a school district and other public entity under Title 20, chapter 9, part 7Prime Agency (a.k.a. fiscal host or coordinating agency)

Could be a school district or other public entityIf the prime agency is a school district:

Maintains Interlocal Agreement Fund (82)Financial reporting responsibilities:

Trustees Financial Summary (TFS)Annual financial report and audit

Cooperating Agency (participating district)Sends a warrant (funding) to Prime Agency

Multi-District CooperativesFunding Sources

• If the prime agency and cooperating agencies are school districts, they may:– Transfer from General Fund - limited to

DSA– Transfer from other budgeted funds

(except Retirement and Debt Service)• Transfers count against adopted budget• Transfers must be made by April 1 each year• No transfers from non-budgeted funds

Multi-District Cooperatives

• Note: if money is transferred from funds supported by a non-voted levy, you cannot backfill in the next year to restore the amount transferred. • This is true regardless of the source of the money

transferred, i.e., whether it is tax or non-tax money• Budgeted Funds Supported by a Non-Voted Levy

10 Transportation 17 Adult Education11 Bus Depreciation Reserve 19 Non-operating13 Tuition

Multi-District CooperativesAccounting Codes for Transfers

Prime Agency (coordinating agency/fiscal host)Transfers between its own fundsDebit: XXX-XXX-6100-910 Operating Transfers OutCredit: XXX-101 CashDebit: X82-101 CashCredit: X82-5300 Operating Transfers In from Other Funds

Transfers in from other districtsDebit: X82-101 CashCredit: X82-5700 Resources Transferred from Other School

Districts

Multi-District CooperativesAccounting Codes for Transfers

Cooperating Agency (participating district)Transfers out to prime agencyDebit: XXX-XXX-6200-920 Resources Transferred to

Other School DistrictsCredit: XXX-101 Cash

Multidistrict Agreements - Appropriation• Purpose: to contribute to interlocal cooperative funds

provided for in 20-3-363(1), MCA• Paid to: Districts participating in multidistrict

cooperatives (deposit into Fund 15)• $2 million will be distributed based on a district’s

BASE budget compared to the total of the BASE budgets of all participating districts

• Prime applicant sends to OPI by Dec. 31, 2012:– Name of each participating district– Copy of finalized agreement

• OPI must pay by February 1, 2013

Cooperative Purchasing Contracts• 20-9-204(4), MCA• Two or more districts may enter into a cooperative

purchasing contract for procurement of supplies or services

• Can purchase supplies and services through a cooperative purchasing group– Group must have a publicly available master list of items

available with pricing– Group must provide opportunity at least twice yearly for

any vendor to compete for inclusion on the list

• Advertisement for bids is not required

Transfers Between Funds

• 20-9-208, MCA– No transfers to and from the General Fund unless

specifically allowed by law– Budgeted fund to Budgeted fund allowed– Nonbudgeted fund to Nonbudgeted fund allowed


• Allowed General Fund Transfers:– 20-9-512, MCA: to and from Compensated

Absences Fund (21) – 20-9-803, MCA: to and from Litigation Reserve

Fund (27)– 20-9-703, MCA: to Interlocal Agreement Fund (82)– 20-9-104 (9), MCA: By June 30, 2011, one-time

transfer to any budgeted fund (SB329)


• 20-9-201, MCA Types of Funds– Budgeted: any fund for which a budget must be

adopted in order to expend money from the fund– *Nonbudgeted: any fund for which a budget is not

required to expend money on deposit in the fund

* 20-9-210, MCA states, “The expenditure limitation, at any time during the school fiscal year, for a nonbudgeted fund is the amount of cash balance of the nonbudgeted fund.”

No. Fund Name

01 General

10 Transportation

11 Bus Depreciation Reserve

13 Tuition

14 Retirement

17 Adult Education

19 Non-Operating

28 Technology Acquisition

29 Flexibility

50 Debt Service

61 Building Reserve

BUDGETED FUNDS NONBUDGETED FUNDSNo. Fund Name

12 School Food Services

15 Miscellaneous Programs

18 Traffic Education

20 Lease Rental Agreement

21 Compensated Absences

24 Metal Mines Tax Reserve

25 State Mining Impact

26 Impact Aid

27 Litigation Reserve

45 Permanent Endowment

60 Building

70 - 72 Enterprise Funds

73 - 80 Internal Service Funds

80 - 85 Trust Funds

Transfers Between Funds• Budgeted Fund to Budgeted Fund

• Tax money (voted and non-voted) transferred:– must be used for the purpose related for which the tax

was levied and the trustees hold a public hearing to accept public comment, OR

– Can hold election to obtain voter approval of the transfer; funds can be spent for purpose approved on the ballot

• Non-tax money transferred may be used for any purpose allowed by law

• Counts against expenditure budget• Public hearing, resolution, notification required

NEW

Transfers Between Funds• Note: if money is transferred from funds supported

by a non-voted levy, district cannot backfill in the next year to restore the amount transferred

• Budgeted Funds Supported by a Non-Voted Levy• 10 Transportation• 11 Bus Depreciation Reserve• 13 Tuition• 17 Adult Education• 19 Non-operatingNote: Transfers from 14 Retirement and 50 Debt Service are

not allowed.

NEW


Nonbudgeted Fund to Nonbudgeted Fund– Trustees determine the transfer is necessary

to “improve the efficiency of spending within the district”

– Transfer of funds restricted by state or federal law are not allowed, unless in compliance with those laws

– Public hearing, resolution, notice required

Closing Inactive Funds• 20-9-201, MCA

– Inactive fund may be closed to any fund deemed appropriate by trustees

• SB329 removes restriction on closing inactive tuition fund to miscellaneous programs fund

– Inactive fund must not have a deficit cash or fund balance

• 20-10-147, MCA– SB329 removes restriction on transferring $$ from

Bus Depreciation Reserve fund (11)• No longer have to sell all the buses and obtain voter

approval to transfer

NEW

One-Time Transfer from General Fund

• Trustees must have approved the transfer at a properly noticed hearing prior to June 30, 2011

• General Fund money in excess of 15% of FY2011 GF adopted budget (doesn’t include amendments)• FY2011 GF ending fund balance reported on TFS must be

at least 15% of 2011 GF budget!

• May transfer to any budgeted fund(s)• Notify OPI and county treasurer

– Identify as SB329 One-time Transfer– Amount transferred– Identify to which fund(s) $$ were transferred


Use these accounting codesAt June 30, 2011– From General Fund:

Debit: X01-999-9999-971-940 Residual Equity Transfer – OutCredit: X01-606 Due to Other Funds

– To Budgeted Fund:Debit: XXX-170 Due from Other FundsCredit: XXX-9710-940 Residual Equity Transfer– In Use this

PRC!


Use these accounting codesWhen Cash is Moved (July or August)– From General Fund:

Debit: X01-606 Due to Other FundsCredit: X01-101 Cash

– To Budgeted Fund:Debit: XXX-101 CashCredit: XXX-170 Due from Other Funds

FY2012 General Fund BudgetSub-Agenda

• Basic and per-ANB Entitlements• General Fund over-BASE levy• Limit on GF fund balance reappropriated (FBR)• Block grants frozen at 2011 rates• Oil and natural gas production taxes

Entitlement FY 2011 FY 2012 FY 2013

Elementary Basic $ 23,257 $ 23,033 $ 23,402

Middle School Basic $ 65,863 $ 65,231 $ 66,275

High School Basic $ 258,487 $ 256,003 $ 260,099

Elem Per-ANB $ 5,003 $ 4,955 $ 5,034

HS Per-ANB $ 6,405 $ 6,343 $ 6,444

General Fund Budget Rates

FY2012 General Fund Budget

• Districts may permissively adopt an over-BASE levy that is equal to the higher of:– the highest over-BASE amount imposed (actually

levied) in any of the previous 5 years (FY2007 – FY2011), OR

– The highest over-BASE amount authorized by voters, up to the highest budget allowed, in any of the previous 5 years (FY2007 – FY2011)

General Fund Budget Elements

Let’s review! Basic Entitlement

+ Per-ANB Entitlement+ 200% Special Education Allowable Cost Payments+ Quality Educator Payment+ At-Risk Student Payment (funding restored )

+ Indian Education for All Payment+ American Indian Achievement Gap

Payment

MAXIMUM BUDGET (100%)

MAXIMUM BUDGET

BASE BUDGET

100%

~80%

General Fund Budget

over-BASE

Highest Budget AllowedDistricts may adopt a budget that is the higher of:

Current Year Maximum, -OR-Prior Year adopted budget plus

any increases in the Quality Educator, At-Risk, Indian Education for All and Student Achievement Gap payments

BASE

Ove

r-B

AS

E p

ort

ion

Without a vote:Prior Yr Over-BASE Tax Levy Amt

+ Prior Yr Excess Reserves Used to Fund Over-BASE

+ Estimated Tuition Revenue

Highest Budget Without a Vote

General Fund Budget

Effective with FY2012 Budgets, highest amount imposed or authorized in any of the previous 5 years

Highest Budget With a Vote

BASE

Ove

r-B

AS

E p

ortio

n

Without a vote:Prior Yr Over-BASE Tax Levy Amt

+ Prior Yr Excess Reserves Used to Fund Over-BASE

+ Estimated Tuition Revenue

Vote Required for Increase in Over-BASE Tax Levy

District may adopt up to the ensuing year’s Maximum or the prior year budget (w/ adjustments) , whichever is higher.

Requires voter approval to increase the over-BASE levy.

Information on Budget ReportAmount

AuthorizedAmount

Imposed

Higher of Authorized or Imposed

Fiscal Year

Over-BASE Levy

Amount Approved by

Voters

PY over-BASE levy + Amount

Approved by Voters in CY

Amount Actually

Levied in CYHigher

AmountFY2011 2,180,000 25,000 2,180,000 2,180,000 2,180,000

FY2010 2,155,000 0 2,155,000 2,155,000 2,155,000

FY2009 2,155,000 135,000 2,155,000 2,155,000 2,155,000

FY2008 2,020,000 0 2,060,000 2,020,000 2,060,000

FY2007 2,060,000 60,000 2,060,000 2,060,000 2,060,000

FY2006 2,000,000 N/A

Question:In FY2008, why would the district actually levy only $2,020,000?

(Note: In any year, the Amount Authorized /Imposed + Current Year BASE budget cannot exceed the Highest Budget Allowed by law.)

Possible Answers• The district had other revenue sources available to

fund the over-BASE budget, such as tuition or excess reserves.

• The amount authorized + the CY BASE budget exceed the highest budget allowed:

Example:CY BASE Budget $

13,010,000Amount authorized $

2,060,000Total

$ 15,070,000CY Highest Budget $

15,030,000Excess

$ 40,000


• General Fund Balance Reappropriated (FBR)– Any unreserved fund balance in excess of 15% of a

school district’s maximum general fund budget must be remitted to the state

• FY2012 – 100% deposited to state general fund• FY2013 - deposited to:

– 70% Guarantee account– 5% State school oil and natural gas impact account– 25% County school oil and natural gas impact fund

Note: this provision terminates June 30, 2016

General Fund Balance Reappropriated (FBR)

Let’s review!End-of-year General Fund Balance (TFS 48)Less: Operating ReservesLess: Excess Reserves (held)Less: Excess Reserves (held for at least 1 year and used to fund BASE and/or over-BASE levy)

= Fund Balance Available for Reappropriation

General Fund Balance Reappropriated (FBR)Step 1: Calculate Fund Balance Available for

ReappropriationStep 2: Subtract 15% of FY12 Maximum Budget

(line 8c on page 2 of GF Budget Data Sheet)

Step 3: Remit excess to the State

Example: XYZ ElementaryIf FB Available for Reappropriation is $80,000Less FY12 Max Budget X 15% $71,163 ($474,417.67 X 15%) Amount to remit to the state $ 8,837


• School district block grants (20-9-630, MCA) are frozen at FY2011 amounts:– General Fund– Transportation Fund– Combined Block GrantIn FY2013, SB372 Business Equipment Tax

Reimbursements will be added to these payments• Countywide transportation block grants

(20-9-632, MCA) will continue to increase by .76% annually

More about SB372 later!

Oil and Natural Gas Production Taxes

Distribution of taxes to taxing units (15-36-332, MCA)– Dept. of Revenue (DOR) allocates per 15-31-331, MCA– DOR distributes to Counties– County remits to school districts

Calendar Year 2011

Production Tax Months

DOR Remits to County

Payments Made in FY2012

Jan. – Mar. On or before August 1Apr. – June On or before November 1July – Sept. On or before February 1Oct. – Dec. On or before May 1


• Limit on total oil and natural gas tax revenue– School district may receive 130% of its Maximum

General Fund budget– DOR distributes $$ until the limit is reached– Excess of the limitation is deposited to:

• In FY2012, to the state general fund• Beginning in FY2013:

– 70% to state guarantee account– 5% to state school oil and natural gas impact account – 25% to county school oil and natural gas impact fund



• ExampleFY2012 Maximum Budget

$1,100,000Maximum FY2012 O&G revenue (130%) $1,430,000

– OPI will provide the information to Department of Revenue

– DOR will distribute up to the maximum allowed

Oil and Natural Gas Production Taxes• School district must budget a minimum amount of oil

and natural gas production tax revenue in the General Fund equal to the lesser of:– 25% (FY2012) of the total oil and gas revenue

received in all funds in the prior year, OR– The general fund levy requirement (BASE and

over-BASE)– Required minimum receipts to be budgeted:

FY2012 25% FY201445%

FY2013 35% FY2015 and after 55%



Example:Amounts report in revenue source code 3460 on the FY2011

Trustees Financial Summary (TFS):General (01) $ 600,000Transportation (10) $ 175,000Building Reserve (61) $ 50,000

Total $ 825,000

X 25%

$ 206,250Estimate the lower of this amount --OR-- the FY2012 general

fund levy requirement (BASE and over-BASE).


• Oil and natural gas revenue must be deposited in the General Fund until the budgeted amount is reached.

• All remaining oil and natural gas revenue may be deposited in any budgeted fund.

Impacts From Oil and Natural Gas Production• State School Oil and Natural Gas Impact Account

– Purpose: to provide money to schools not receiving oil and natural gas tax revenue but are impacted by contiguous counties that are benefitting from oil and natural gas tax revenue

– Funding sources (FY2013 – FY2016):• Excess fund balance available for reappropriation• Excess oil and natural gas production tax revenue

– Amount in fund is limited to $7.5 million; excess is deposited in the state general fund

– School applies to OPI for funds– Awards based on need, impacts and other criteria

Impacts From Oil and Natural Gas Production• County School Oil and Natural Gas Impact Fund

– County distributes 80% of the fund when:• A school district receives 30% or less of the district’s 4-year average

oil and gas revenue, OR• The average price of oil is $50 or less for the fiscal year, OR• Production of oil in the county drops 50% or more below the county’s

5-year average production

– County may retain 20% to:• Pay outstanding capital project bonds• Other expenses incurred prior to reduction in price,• Offset property taxes• Promote diversification and economic development in the county• Attract new industry• Provide cash incentives for expanding employment base in the

impacted area

Budget Amendments

• Any budget amendment(s) adopted due to an “unforeseen need of the district that cannot be postponed until the next school year without dire consequences affecting the educational functions of the district” (20-9-161(b))

• Adopted in combination with other budget amendments within the same fiscal year

• Exceeds 10% of the district’s adopted general fund budget• Must be reported with an explanation of why the budget

amendment is necessary to:– Board of Public Education– Education and Local Government Interim Committee

Ending Fund Balance Limits

• Flexibility Fund (29)– Beginning July 1, 2013 (FY2014), the balance of a

school district’s flexibility fund may not exceed 150% of its maximum general fund budget

– Example:FY2014 Maximum GF Budget $

1,500,000Flexibility Fund balance as ofJune 30, 2014 cannot exceed $

2,250,000

Ending Fund Balance Limits

• Beginning July 1, 2016 (FY2017), EFB limited to 300% of the maximum general fund budget

• All budgeted funds, except building reserve, debt service and bus depreciation– General (01)

Transportation (10)– Tuition (13) Retirement (14)– Adult Education (17) Technology (28)– Flexibility (29)

• Doesn’t apply to districts in a non-operating status or in the first year of re-opening

Pathway to Excellence Program

• Purpose: To promote education excellence in Montana’s public schools through data-driven decision-making

• Intent: That Montana K-12 public education maintain a focus on continuous improvement and increased academic achievement for public school students


• OPI must develop a publicly available data system that displays an educational data profile for each school district. At a minimum, include: – Contact information and link to district website– State criterion-referenced testing results– Program and course offerings– Student enrollment and demographics by grade level– Graduation rates

Pathway to Excellence Program• Each school district must annually report certain information to

OPI and post the information on its website:– Employee information, including position, base wage or salary, overtime

pay, extracurricular income, certification held by and required of the employee

– Student-teacher ratio by grade– $$ spent for operation and maintenance; total cost and cost/sq. ft.– Principal and interest paid on bonds– Total expenditures per student– Total budget for all funds– Total students enrolled and average daily attendance– Total $$ spent for extracurricular activities and # of students – # of students entering 9th grade, but did not graduate from a high school

in the district and the district didn’t receive a transfer request

Pathway to Excellence Program• Each school district must post on its website:

– Copy of every working agreement with a union– District’s costs, if any, associated with

• employee union representation• collective bargaining• union grievance procedures• litigation resulting from union employee grievances

• Don’t have a website? – Publish the information in printed form– Provide a copy upon request; district pays for printing only

Pathway to Excellence Program• OPI shall:

– Continually enhance the statewide data system to support collection of data from schools

– Implement a data collection plan to reduce redundant data requests

– Increase data use from the centralized system by the various functions within OPI

– Promote transparency in reporting– Produce actionable data analysis to promote

academic improvement

Pathway to Excellence Program• OPI must gather, maintain and distribute longitudinal, actionable

data:– Statewide student identifier– Student-level enrollment, including average daily attendance– Student-level statewide assessment– Information on untested students– Student-level graduation and dropouts– Ability to match student-level K-12 and higher education data– A statewide data audit system– A system to track student achievement with a direct teacher-to-student

match to help track, report and create opportunities for improved individual student performance

– Student-level course completion, including transcripts– Student-level ACT, scholastic achievement and AP information


• OPI shall emphasize the creation and distribution of individual diagnostic data– Must be timely– Must protect the privacy rights of students and families

as they relate to education– School districts should be able to use the data to

support timely academic intervention

• On or before June 30, 2013, OPI shall begin presenting longitudinal data on academic achievement

Growth and Enhancement of Montana Students (GEMS)

• The GEMS Data Warehouse Project is Montana’s Statewide Longitudinal Data System (SLDS).– GEMS is a data repository that will provide access to multiple years of

longitudinal data in order to track school and student information across time

– GEMS will remove barriers to obtaining data in a usable form for decision-makers

– GEMS will develop a blueprint that will serve as the basis for organizing longitudinal data on each student

– GEMS will store all data collected by the OPI to provide an effective, timely and efficient approach to analyze student and school performance


• The GEMS Project will help satisfy the Pathway to Excellence Program requirements.– GEMS will maintain a focus on continuous improvement and increased

academic achievement for public school students– GEMS will allow for comparative data between schools and districts by

developing an education data profile for each district– GEMS will measure state and local performance using criteria, which is

more comprehensive than NCLB related reports– GEMS will utilize all of the pertinent and/or available data within the

OPI and will manage data from a variety of sources– GEMS will promote education excellence in Montana’s public schools

through data-driven decision-making by providing districts the ability to access data housed by the OPI


The OPI will be forming a GEMS User/

Stakeholder Committee to provide input on this project.

Those interested in participating see sign up sheet or

contact Jamey Ereth at [email protected]

mailto:[email protected]

SB 329 Timelines

• Prior to June 30, 2011– One-time transfer of general fund money in excess

of 15% of FY2011 GF budget that is not needed to fund the budget to any budgeted fund.

SB 329 Timelines• Effective July 1, 2011 (FY2012)

– Multidistrict agreements– Cooperative purchasing contracts– Transfers between funds– Increase in basic and per-anb entitlements– General Fund over-BASE levy– Limit on fund balance reappropriated (FBR)– Oil and natural gas production taxes– Block grants frozen at FY2011 level– Budget amendments

Ends June 30, 2016

SB 329 Timelines• Effective in FY2013

– OPI distributes $2 million appropriation to districts participating in multidistrict cooperatives

– OPI must present longitudinal data on student achievement

• Effective July 1, 2013 (FY2014)– State school oil and natural gas impact account– County school oil and natural gas impact account– Flex fund ending balance is limited to 150% of max

GF budget

SB 329 Timelines• Effective July 1, 2016 (FY2017)

– Limit on ending fund balance in budgeted funds, except retirement, debt service, building reserve and non-operating

TIME FOR A BREAK!

Legislative Update - continued

• HB123 Revise Budget Deadlines• SB372 Business Equipment Tax• HB288 Students with Caretaker Relatives• HB70 Revise PERS laws• HB86 Revise TRS laws• HB116 Actuarial Funding for TRS• SB219 Revise Property Tax Protest Laws• HB15 Quality Schools Facility Grant Program• HB182 Financing Energy Conservation Measures

Legislative Update - continued

Election Bills– HB327 Revise School Election Laws– HB91 Revise Election Laws– HB99 Generally Revise Laws for Absentee Ballots and Mail Ballots– HB484 Absentee Ballot List

HB123 Revise Budget Deadlines

• Effective with FY2012 Budgets• Significant changes:

– By July 20: County Treasurer provides cash balances– 3rd Friday in July: OPI allocates appropriation for

technology fund– Between July 1 and August 10: Clerk publishes one

notice of the final budget meeting– On or before August 20: Trustees meet to consider

budgets

HB123 Revise Budget Deadlines• Not later than August 25: Trustees adopt final budgets• Within 3 days of final approval: Deliver adopted

budgets to county superintendent• By 1st Tuesday in September: County superintendent

reports school district levy requirements to county commissioners

• On or before September 15: Electronically submit TFS and Budgets to OPI

A summary of all changes is posted on the OPI website:http://www.opi.mt.gov/pdf/SchoolFinance/Budget/HB123_Timeline.pdf

http://www.opi.mt.gov/pdf/SchoolFinance/Budget/HB123_Timeline.pdf

http://www.opi.mt.gov/pdf/SchoolFinance/Budget/HB123_Timeline.pdf

SB372 Business Equipment Tax• Effective January 1, 2012• Class 8 property tax rate reduced from 3% to 2% on

the first $2 million of taxable market value• DOR will calculate property tax reimbursement for

local governments, school districts, county retirement and countywide transportation funds

• School districts will be reimbursed through the school block grant payments– Reimbursement begins with FY2013 block grant payments

(70% in November; 30% in May)– Anticipate this revenue when calculating net levy req’s

HB288 Students with Caretaker RelativesAmends 1-1-215, MCA ResidencyThe residence of an unmarried minor is the residence of:

• the minor’s parents• the parent having legal custody (if parents don’t

share the same residence or one parent is deceased)

• the legal guardian or custodian appointed by a court of competent jurisdiction, or

• the caretaker relative, if conditions in 20-5-502, MCA are met

HB288 Students with Caretaker Relatives

• Conditions in 20-5-502, MCA– Parent voluntarily gives custody to caretaker relative– Parent expressed no definite time period in which they

would return for the child,– Child resides with the caretaker relative full-time– Caretaker unable to contact parent, or parent(s) unable or

unwilling to regain custody of the child– No appointment of a guardian or power of attorney has

been made for educational needs of the child– Caretaker completes an educational authorization affidavit

HB288 Students with Caretaker Relatives• Students expelled or suspended through

formal disciplinary action– New school may:

• Implement the previous school district’s disciplinary action without further due process,

• Hold a hearing and determine whether the student’s conduct in the previous district merits denial of enrollment,

• New school may require compliance with a behavior contract as a condition of enrollment.

Effective July 1, 2011

HB70 Revise PERS Laws

• Effective July 1, 2011• “Termination of service” definition expanded to

include “no written or verbal agreement exists between the employee and employer that the employee will return to covered employment in the future”

• Retired member must be terminated from employment for at least 90 days prior to returning to service as a working retiree

HB70 Revise PERS Laws

• PERS and TRS may exchange retirement system-related confidential information regarding members, former members or retirees

• State contribution remains at .27% of compensation paid to all employees of school districts

HB86 Revise TRS Laws

• Effective July 1, 2011• “Average final compensation” is redefined as a

member’s highest average earned compensation in 3 consecutive years on which contributions were made

• Clarifies and expands fringe benefits that are not included in the definition of “earned compensation”– Adding a direct employer-paid or noncash benefit

to an employee’s contract or subtracting the same as a pretax deduction is not earned compensation

HB86 Revise TRS Laws

• TRS and PERS exchange retirement system-related confidential information regarding members, former members or retirees

• Updates and expands a retiree’s required reporting obligations

HB116 Actuarial Funding for TRS• Effective July 1, 2011• Purchase of service credits now uses the actuarially

assumed interest rate• Early retirement benefits are reduced using current

actuarial factors• Employers that file late or erroneous reports of retiree

employment, time worked or compensation are jointly and severally liable for overpayment of retirement benefits, including interest

• Combined earnings of a retiree working in a TRS-covered position and a non TRS-covered position are reportable to TRS

SB219 Revise Property Tax Protest Laws

• Effective October 1, 2011• Taxes paid under protest on centrally assessed

property or industrial property annually assessed by DOR– District may demand payment of all or a portion of

the taxes in the first year, -OR-– District may waive its right to demand payment in

exchange for possible increased GTB (15-1-409, MCA)

HB15 Quality Schools Facility Grant Program

• Effective July 1, 2011• Funds appropriated to the Dept. of Commerce:

– $11,069,265 for 30 specific projects listed in the bill (must be completed by June 30, 2013)

– $100,000 for emergency school facility projects– $900,000 for matching grants for planning

facilities projects• See also 90-6-803, MCA

HB182 Financing Energy Conservation Measures

• Effective March 18, 2011• Amends 20-9-471, MCA to allow school districts to

borrow or issue bonds for energy conservation measures as defined in 90-4-1102, MCA

• Maximum term is increased from 10 to 15 years• Energy savings is expected to adequately cover debt

repayment– Voter approval to impose a levy for debt repayment is

prohibited– Obligation must state clearly on its face that it is not secured

by a pledge of the district’s taxing power

HB327 Election Clean up• Effective April 22, 2011• 20-3-305, MCA Candidate qualification, nomination

and withdrawal• 20-3-307, MCA Qualification and oath• 20-3-313, MCA Election by acclamation-notice• 20-3-321, MCA Organization and officers• 20-9-426, MCA Ballots for bond elections• 20-9-427 Notice of bond election• 20-9-428, MCA Determination of approval or

rejection of proposition at bond election

80

HB327 Elections Clean up

• A candidate who wishes to withdrawal from election:– Send a statement of withdrawal to district clerk– Statement must contain enough info to identify

the candidate and the office for which nominated– Withdraw not less than 38 days before election– Cannot get a refund for filing fees

81


• Trustee qualification and oath– Applies to a newly elected trustee, by vote or

acclamation– Oath of office can be administered by

• County superintendent or designee• Any official in 1-6-101 or 2-16-116, MCA

– Oath must be filed with county superintendent not more than 15 days after the trustee receives the certificate of election

82


• Election by acclamation– Clarifies that trustee elections held in a single-

member district or a trustee nominating district are separate trustee elections for purposes of declaring the election by acclamation

See 20-3-338, MCA for single-member districtSee 20-3-353, MCA for trustee nominating district

83

HB327 Elections Clean up• Organization and officers

– Trustees annual organization meeting• After election day• After issuance of election certificates (within 15 days

after the election)• Must be held not later than 15 days after the election

– Order of events after election day:• Trustees canvass votes• Issue election certificates to trustees• Oath of office• Organization meeting

84


• Bond Elections• Eliminates maximum rate of interest language on

ballots and notice of bond election• Clarifies that approval/rejection of a bond election

conducted by mail ballot and held on the regular school election day is not determined based on voter turnout requirements– Majority vote decides!

85

HB91 Revise Election Laws

• Effective January 1, 2012• Clarifications:

– Voted ballots, detached stubs, unused ballots may be opened for a recount or to process provision ballots, if ordered by a proper official

– Montana driver’s license required to register to vote– Signature verification for absentee ballots can be

compared to request form or voter registration card– Rejected ballots must be sealed (like voted ballots)

HB91 Revise Election Laws

• “Signature envelope” replaces “return/verification envelope” and means the envelope that contains a secrecy envelope and ballot

• Candidate withdrawing from nomination no longer has to state a reason for withdrawal

• School boards may designate more than one group of 3 election judges to act as ballot counting judges

• Petition for recount– Must be filed with the officer with whom

nominations were filed or ballot issue was filed

HB99 Generally Revise Laws for Absentee Ballots and Mail Ballots

• Effective January 1, 2012• Absentee ballots

– Elector can return a voted absentee ballot by mailing it or delivering it to the election office, a polling place within the county or to a special absentee election board

– Absentee ballots must be returned prior to 8 p.m. on election day in order to be counted, except for a military or overseas voter using certain methods of transmission

– Undeliverable ballots must be investigated and redelivered if elector provides correct mailing address, or issue a replacement ballot


• Replacement ballot request form can be submitted in person or by regular mail, email or fax by 8 p.m. on Election Day

• Replacement ballots can be issued in cases of printing errors, omissions, or if original ballot was destroyed, spoiled, lost or not received– Elector can vote at election office - OR -– Elector can vote at the polling place

• No signature or signature cannot be verified?– Promptly notify the elector and provide the process for

affirming or providing signature or proof of identity– If elector doesn’t provide info, treat ballot as provisional


• Mail ballot elections– Active and provisionally registered electors are

provided mail ballots– Secrecy envelope must have only one ballot for

each election being held

HB484 Absentee Ballot List

• Effective April 1, 2011• No change in procedures• Clarifies that the absentee list is not a permanent list• County election administrator confirms addresses in

Janaury• Elector removed from list if confirmtion form is not

completed and returned• Elector who has been removed from the list can still

request a mail ballot

OPI Resources

Giving you the

tools you need!

School Budgeting & Accounting Workshop

Brenda Thomas, Financial Specialist

July 2011

Subscribe to OPI Newsletters , Official

emails, and more

Keeping you informed!

Once you click submit, you will receive an email confirmation of your

subscription

Getting Duplicate emails?

Click Unsubscribe on any duplicate

emails at the bottom. This will

remove the duplicate

subscription.

Returned emails

Hard bounce – email address not found: the email will be deleted

Soft bounce – email box is full: the email will be resent

So… remember to call Donell at 444-3024 if your email address has changed!

View official emails from 2006 to present

Previous years Official emails

Getting logged on Web Programs

• Web applications: MAEFAIRS, Pupil Transportation, etc.– One user/ logon per district (typically Business

Manager/ District Clerk) – New users need to contact Donell Rosenthal to get

setup as a new user.• Donell Rosenthal – [email protected] ; 406-444-3024


Forgot my Password!

You can request a new password by simply clicking on the “Forgot your password?” link.

Enter your user name, click submit and a new password

will be emailed to you .

Copy and paste the new password on the

Log In screen.

User changing a password• Use the “Administration” tab – click on change password.

Complete all fields to change your password

Common Logon

• OPI is working on programming for a common logon for web applications.– Logon once a day to have access to all web

applications (MAEFAIRS, Pupil Transportation, Impact Aid, etc.).

Questions about any of these tools?

Donell Rosenthal 406-444-3024 Brenda Thomas 406-444-4524

Form No. Description

Completed Paper Form/Report Due to County Superintendent

Document Approved by County Superintendent

TR-1 Bus Route November 1 November 10

TR-4 Individual & Isolated Contract July 1 October 1

TR-13

1st Semester Bus Inspection (Highway Patrol must inspect prior to beginning of semester)

N/A After inspection or reinspection

2nd Semester Bus Inspection (Highway Patrol must inspect prior to January 31)

N/A After inspection or reinspection

TR-35 Bus Driver Certificates As Driver Renews As Driver Renews

TR-61st Semester Bus Route Claim February 15 February 22

2nd Semester Bus Route Claim May 24 June 1

TR-5

1st Semester Individual Contract Claim

February 15 February 22

2nd Semester Individual Contract Claim

May 24 June 1

TR-1 Bus Routes

• Roll over bus routes to new school year FY2012– Delete routes you’re not using anymore– Double-check bus VIN, rated capacity, # of miles– Enter distribution (must = 100%) Click on Save– Enter Passengers

• Click on Update• Click on Save

– Check rate per mile• If it’s 0.00, something is missing . . . follow-up!

• Add New Routes

TR-1 Bus Routes

• If the total # of miles traveled on a route is not consistent, set up separate TR-1 forms– Same bus, same driver, different # of miles– Example:

Route 1a travels 80 miles on M, W, FRoute 1b travels 110 miles of T, Th

Total days operated between the two routes should not exceed the number of days in the semester.

“Sister routes”

TR-4 Individual Contracts

• Roll over contracts to new school year (2012)• Delete the ones you’re not using anymore!

• Double-check districts responsible for reimbursement• Check the boxes that apply:

– Contract shared between elementary and high school– Applying for isolation status– District approval of isolation status

• Double-check mileage one way between home and nearest school or bus stop

TR-4 Individual Contracts

• Enter Students– Enter category, grade level, # of students

• For Pre-K or K, make sure to enter the trip information– Click on Update– Click on Save

• Check El Rate and HS Rate– If 0.00, something is missing . . . . follow-up!– Note: the rate for isolation will change when the county

superintendent checks the approval box

TR-13 Bus Inspection

• Print blank copies from Pupil Transportation system• Make sure you’re working in the correct semester

– Add Inspection– Choose bus from drop down list– Enter first inspection date– Click approved check box, unless there is a reinspection– Remember to click on Save

TR-35 Bus Driver Certificate• Pay attention to expiration dates!

– CDL (renew every 5 years)– Medical Exam (renew every 2 years)– First Aid Certificate (renew every 2 years)

• Update the certificate as soon as possible– Bus driver must have a current, signed copy of

the TR-35 at all times!• Certificate Issue Date should be updated as you issue

a new certificate• If any of the expiration dates are prior to the end of

the semester, claim will be reduced accordingly

TR-6 Bus Route Claim for Reimbursement• Click on New Claim for each route

– Click on Bus Route drop down box to see available routes (TR-1)

– Enter semester begin and end dates– Enter days operated– Choose driver from drop down box– Click on Save

• Click on Show Claims List• Check Validate Bus Route Claims• Submit

TR-6 Bus Route Claim for Reimbursement

• Run a TR-6 Report• Review each route!

– Make sure there is a rate (TR-1)– Days Reimbursed should equal Days Claimed

• Bus driver certification expiration dates (TR-35)• Bus inspections (TR-13)

– Make sure total days for “sister routes” do not exceed the total days in the semester

TR-5 Individual Contract Reimbursement Claim

• Click on New Claim– Enter semester begin and end dates– Choose contract from drop down list– Enter days transported

• Check attendance to determine days transported• Round up to nearest whole number (86.5 days = 87 days)

– Click on Save– Validate and Submit

• Shared contracts– Days transported automatically fills in for the other district– Remember to validate and submit for both districts

TR-5 Individual Contract Reimbursement Claim

• Run a Report• Review each contract!

– Make sure there is a rate (TR-4)– Days Reimbursed should be the same as Days

Transported

Student Count For ANB

Importing Data From AIM

Single left click on Data Entry>Student Count For ANB>Step 1 Import Student Count For ANB From AIM

Then highlight the district nameClick the Import Student Count For ANB buttonWhen the data has imported you will get the

message “The data was successfully imported for ….”

Viewing Imported Data

This will bring up a pick list of the districts for which you are responsible. Highlight the district you wish to review and click on Print To PDF (this will show the report on your screen)

Single left click on Reports>Student Count For ANB>District Summary

VERY IMPORTANTReview the student count for ANB by:

– grade level– part time students– other enrollment– 19 year-olds– job corps– youth challenge– early graduates

Check the total number of American Indian students reported to be included in the Student Achievement Gap (SAG) payment.

It is crucial that all numbers are 100% accurate!

Viewing Imported Data

• If all of the numbers are correct – scream YAY!!! You may now submit to the OPI (see directions at the end of this)

Resolving Discrepancies

If any of the numbers are incorrect, the MAEFAIRS system has numerous reports to help find inaccuracies between AIM & MAEFAIRS:

– Students Imported From AIM in Student Count For ANB

– Students Imported From AIM Not in Student Count For ANB

– Students Imported From AIM In SAG

Students Imported from AIM in Student Count For ANB

Click on Reports>Student Count For ANB> Students Imported From AIM In Student Count For ANB. Select District, click on print to pdf, click on open (this will bring the report to your screen.

Lists each student by grade level. This report provides the student’s state id, aggregate hours of service, age as of September 10, and whether the student participates in the Job Corps or Montana Youth Challenge Program. This report also shows if the student is an Early Graduate and/or American Indian.

Students Imported from AIM Not in Student Count for ANB

• Click on Reports>Student Count For ANB> Students Imported From AIM Not in Student Count For ANB. Select District, click on print to pdf, click on open (this will bring the report to your screen).

• This reports shows each student that was imported from AIM and not included in the Student Count For ANB.

Students Imported from AIM Not in Student Count for ANB

• Below each student’s name is an explanation of why the student was not included in the Student Count For ANB– Examples:

• The student does not have aggregate hours marked• The student was not enrolled on the count date

• This report also gives the student’s state id, start and end dates, grade, service type, aggregate hours and if the student was absent ten consecutive days prior to the count date.

• Click on Reports>Student Count For ANB>Students Imported From AIM In SAG. Select District, click on Print to pdf, click on open (this will bring the report to your screen.

• This report lists the students who have been identified and qualify for the Student Achievement Gap (SAG) payment by name with state id, enrollment start date, grade and aggregate hours.

• 19 year old students do not qualify for the SAG payment and will not be on this report.

Students Imported From AIM In SAG

Numbers Incorrect?

If any of the numbers on these reports are incorrect, you must contact your district AIM staff and have them make corrections to AIM. Once the corrections have been made in AIM, you will need to re-import.

After re-importing, you will need to review reports again, to verify that needed changes have been imported

Submitting• If the reports are all correct, you may now submit

Student Count For ANB to OPI• Single left click on Data Entry>Student Count For

ANB> Step 2: Submit To OPI• All districts for which you are responsible will be in

the pick list.• Highlight the district you wish to submit and then

click on the Submit button.• When the submittal is successful, the district name

will be removed from the pick list.

Questions?

MAEFAIRS Student count for ANB instructions are posted on the OPI website at

http://www.opi.mt.gov/pdf/SchoolFinance/Enrollment/EnrollmentInstructions.pdf

Contact Nica Merala at [email protected] or (406)444-4401




OPI School Finance Division

• Denise Ulberg [email protected]

• Nica Merala [email protected]

• Janelle Mickelson 444-3249 [email protected]• Rebecca Phillips 444-0783

[email protected]• Donell Rosenthal 444-3024 [email protected]• Paul Taylor 444-1257

[email protected]• Brenda Thomas 444-4524

[email protected]• Kathleen Wanner 444-9852 [email protected]









Documents

School Budgeting and Accounting Summer Workshops