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Finance & Grants:
School Finance

The School Finance and Pupil Transportation Division assists school districts with all areas of school funding.

 

 LogIn
To Complete MAEFAIRS Reporting and ARRA Quarterly Report

ARRA Quarterly Reporting
FY2011-12 Education Jobs Supplemental Grant
Accounting Instructions for Ed Jobs Supplemental Grant
Webinar - ARRA Funding Update – 12/10/2010
ED Jobs SFSF Webinar Power Point December2010
MAEFAIRS Instructions for ARRA Quarterly Reporting
General FAQs
DUNS Number FAQs
General Fund State Fiscal Stabilization Fund (GF SFSF) FAQs
Education Jobs Fund FAQs
Vendor FAQs
Jobs Created and Saved FAQs
Special Ed Cooperative ARRA Collection Spreadsheet

ARRA Accounting Guidance
Guidance for FY2009 Legislative Funding and ARRA Version 4

Schools of Promise - SIG
Tracking Sheet for SIG Salary Reimbursements
SOP-SIG District Travel Reimbursement Claim (form)
SIG FAQs for Clerk/Business Managers

ARRA Impact Aid Construction Formula Grants
DoE Guidance for ARRA Impact Aid Construction Funds
Award Amounts - ARRA Impact Aid Construction Formula Grants
Accounting Guidance - ARRA Impact Aid Construction Formula Grants

ARRA Tax Credit Bond Authority
Qualified School Construction Bond (QSCB) Application – Round 2
2009-10 Qualified School Construction Bond (QSCB) Approved Applications
Qualified Zone Academy Bond Notification and Application
Tax Credit Bond Comparison

ARRA Links
Office of Public Instruction ARRA Information
Major Prekindergarten through Grade Twelve Provisions of the American Recovery and Reinvestment Act
Federal ARRA Information

About Montana School Finance

  • State Distributions to Schools - administers the distribution of $725 million of state equalization aid including funding for Special Education,school facilities payments, and guaranteed tax base aid (GTB) to Montana school districts
  • Accounting and Financial Reporting - develops accounting policies for Montana's school districts in accordance with generally accepted accounting principles (GAAP). Provides guidance to districts for the management of fiscal information through the School Accounting Manual
  • Budgeting - provides technical assistance and monitoring school district compliance with school budget laws
  • Training and Technical Assistance - provides school district personnel, county treasurers, and county superintendents of schools with technical accounting, budgeting and reporting assistance/training
  • Legislative and Federal Fiscal Reporting - compiles and reports school district financial information to the Legislature, Federal government and public
  • Audit Monitoring - monitors and reports school district compliance with the OMB Circular A-133 (the "Single Audit Act") and state auditing requirements
  • Federal Impact Aid Program Liaison - serves as a liaison with the US Department of Education for the Federal Impact Aid Program, which provides approximately $38 M annually to eligible Montana school districts
  • Enrollment - collects school district enrollment data used for state funding and Federal reporting.
  • Tuition - calculates maximum tuition rates for public school districts
  • MAEFAIRS - maintains an electronic financial reporting system for collecting school budgeting, expenditure, revenue and enrollment information
  • Pupil Transportation - provides distribution of state transportation aid and technical assistance in the areas of school bus equipment and operation standards and interpretation of school bus rules, regulations and laws.

Accounting

Accounting


 

Auditing


Audit Requirements for Schools

9-0300.00 Single Audit Act -- OMB Circular A-133
9-0300.10 Introduction
Most school districts receiving Federal assistance shall have financial and compliance audits on an annual basis. The Single Audit Act (OMB Circular A-133) provides for a uniform approach to the audit of all federal aid programs by establishing policies, procedures and guidelines. The single audits under the law must be performed using generally accepted government auditing standards by independent auditors using due professional care and accountability.

9-0300.20 Features
For years beginning FY04, The Single Audit Act requires that:

  1. School districts that spend more than $500,000 per year in Federal financial assistance must have annual financial and compliance audits unless they perform such examinations on a biennial basi as required under State or local law; they may then continue that schedule.
  2. School districts that spend less than $500,000 of Federal financial assistance per year are not required by Federal regulations to have audits performed under a Federal requirement but are expected to retain accounting records so that Federal auditors can conduct audits if warranted.

9-0300.30 Montana Audit requirements
Montana's audit requirements meet the requirements of the Single Audit Act.

Who is required to have an audit? Beginning with audits of FY2008 , each district with over $500,000 of total revenues (all funds)

9-0300.40 Audit Requirements Matrix
Who is required to have an Audit: in a year is required to have an audit.

For those elementary and high school districts which are audited together, the revenues of both districts are combined to apply the criteria.

A district that spends $500,000 or more of Federal financial assistance must have a single audit.

Districts with less than $500,000 total revenue will have a review (not audit) approximately every four years as requested by OPI and the Department of Administration. [Section 2-7-503,MCA, 2007 Amendment]

Audit Process

Federal Expenditures (Including USDA Commodities): Total Revenues (All Funds): Type of Audit or Review Required: Comments:
N/A $500,000 or less* Review contracted auditor.
Due June 30		 By Dept of Administration on a one year at a time, rotating 4-year schedule. OPI or Dept of Administration will notify. Basically review of procedures, especially for revenues and expenditures.
More than $500,000 Regular Audit - Also known as "Yellowbook Audit"
Due June 30		 By contracted auditor (Dept of Administration has standard contracts and a roster of authorized auditors - see Above)

Usually one year. May be for two years, if approved by Dept of Administration.
$500,000 or more Single Audit - Also known as "Federal Audit" or "A-133 Audit"
Due March 31		 By contracted auditor (Dept of Administration has standard contracts and a roster of authorized auditors - see Above)

Usually one year. May be for two years, if approved by Dept of Administration.

Regular audit, plus some additional procedures to review and report on federal programs.

* To estimate, sum all revenues in all funds except bond proceeds and transfers (Rev. code 5100, 5300, 9710).

Please call the GAAP accounting staff at 444.0783 if you have questions about audits.

 

 

Budgeting


Budgets and Data Sheets

Budgets

Preliminary Data Sheets

Budgeting Spreadsheets/Worksheets

FY2012-13 General Fund Budget Overview and Worksheets

NOTE: The following spreadsheet is protected to avoid accidental loss of formulas; however, no password was applied and you can unprotect it if you wish.

Disclaimer: OPI has tested the attached spreadsheet; however, due to programming changes each year, the spreadsheet may contain errors. Please use with caution and notify us immediately if you find discrepancies. This spreadsheet will be re-posted as corrections of errors are discovered by OPI or district personnel and when FY12 data becomes available.

PLEASE CHECK BACK OFTEN FOR REVISED COPIES.

FY2012-13 General Fund Budget and Voting Limits

FY13 Elementary, High School, or K-12 Districts (Right-Click and select the "Save Target As ..." command to save to your computer)

Preliminary Budget /TFS Worksheet
Projecting General Fund Reserves Spreadsheet (Right-Click and select the "Save Target As ..." command to save to your computer)
Technology Fund Levy Spreadsheet (Right-Click and select the "Save Target As ..." command to save to your computer)
Transportation Budgeting Spreadsheet (Right-Click and select the "Save Target As ..." command to save to your computer)

MAEFAIRS

For Assistance with MAEFAIRS contact Debbie Casey, 406.444.3096
TFS Instructions (MAEFAIRS)
Budget Instructions (MAEFAIRS)
MAEFAIRS Tip Sheet

 

Election Manual

Absentee Voter Materials

Basic Election Forms

Mail Ballot Election Materials

Provisional Ballot Materials

Sample Ballots

Trustee Candidate Forms

Committee Members/Additional Resources

Committee Chair:
Gwyn Andersen, Clerk/Business Manager, Kalispell Public Schools
233 First Ave East, Kalispell, MT. 59901
406.751.3412

Committee Members:
Betty Brumwell, Clerk/ Business Manager, Dutton/Brady K-12 Public Schools
101 2nd Street NE, Dutton, MT 59433-9670
406.476.3201
Afton Lamoreaux, Clerk/Business Manager, Conrad Public Schools
215 South Maryland 200, Conrad, MT 59425
406.278.5521

Other Resources for Election Information:
Election Judges' Handbook, Published by the Montana Secretary of State, Elections Bureau
State Capitol, Helena MT 59620
406.444.4732

Denise Ulberg, Executive Director. MASBO & Indian Impact Schools of Montana
208 North Montana Avenue, Helena, MT 59601
406.442.5599

Alan Miller, Elections Specialist, Secretary of State's Office
PO Box 202801, Helena, MT 59620-2801
406.444.5346

Montana School Boards Association (MSBA)
863 Great Northern Blvd. Suite 301, Helena, MT 59601
406.442.2180 Fax: 406.442.2194

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Entitlement Payments to Schools

Entitlement Payments
State Payments to Schools and Cooperatives
Payment Schedule FY11-12
April FY12 Ed Jobs Payment

October FY11 HB645 SPED Payment
October FY11 DSA SFSF Payment
June FY11 DSA SFSF Payment
April FY11 DSA SFSF Payment
February FY11 Ed Jobs Payment
January FY11 DSA SFSF Payment

General Fund Components
FY13 Preliminary At Risk Component
FY13 Preliminary Special Education Summary Report
FY13 Preliminary Quality Educator Component
FY13 Preliminary Indian Education for All
FY13 Preliminary Student Achievement Gap Report
FY13 Per ANB Entitlements

FY12 At Risk Component
FY12 Special Education Summary Report
FY12 Per ANB Entitlements
FY12 Quality Educator Component
FY12 Indian Education For All
FY12 Student Achievement Gap Report

FY11 DSA ARRA GFSFSF and Education Jobs Fund
Accounting Instructions for SFSF and Education Jobs Funds
FY11 SPED HB645 Entitlement
FY11 SPED Summary
FY11 Per ANB Entitlements
FY11 Quality Educator Component
FY11 Indian Education for All
FY11 Student Achievement Gap

FY10 DSA ARRA Entitlement
FY10 SPED HB645 Entitlement
FY10 Per ANB Entitlements
FY10 Quality Educator Component
FY10 Indian Education For All
FY10 Student Achievement Gap

OTO Entitlements
FY08-09 Indian Education for All OTO
K-12 Education Data Systems (KEDS) Payment
FY08-09 Full Time Kindergarten Start Up Costs

Additional Entitlements
FY13 Preliminary Special Education COOP Funding
FY13 Preliminary Quality Educator Component COOP Report

FY12 PRELIMINARY School Facilities Reimbursement
FY12 Technology Fund Entitlements
FY12 Special Education Coop Funding Report
FY12 Quality Educator Component COOP Payment Report

FY11 Technology Fund Entitlements
FY11 Final School Facilities Reimbursement
FY11 Quality Educator Component Coop Payment
FY11 Special Education Coop Allowable Cost Funding


FY10 ARRA Entitlement Payments
October FY10 HB645 SPED Payment
October FY10 DSA SFSF Payment
June FY10 DSA SFSF Payment
April FY10 DSA SFSF Payment
January FY10 DSA SFSF Payment

Privacy, Security, Notices - Disclaimer of Endorsement
The documents posted on this site contain hypertext links or pointers to information created and maintained by other public and private organzations. These links and pointers are provided for the user's convenience. The Office of Public Instruction does not control or guarantee the accuracy, relevance, timeliness, or completeness of this outside information. Further, the inclusion of links or pointers to particular items in hypertext is not intended to reflect their importance, nor is it intended to endorse any views expressed, or products or services offered, on these outside sites, or the organizations sponsoring the sites.

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