{"text_format":"2","workbook":"xls","n_sheets":3,"sheets":["Instructions","GF Data Entry","Sheet3"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":1,"defined_names":4,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Instructions","index":0,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[8,1,8,11],[13,1,13,11],[16,1,16,11],[9,1,9,11],[15,1,15,11],[18,1,19,7],[19,10,19,11],[18,10,18,11],[19,8,19,9],[32,1,32,11],[25,1,25,11],[26,1,26,11],[28,1,28,11],[29,1,29,11],[31,1,31,11],[4,1,4,6],[5,1,5,6],[6,4,6,5],[21,1,21,11],[11,1,11,11],[37,1,38,11],[33,1,33,11],[35,1,35,11],[36,1,36,11],[23,1,23,11]],"flags":["formulas_cached_only"]}
[]
[]
[]
[]
["Date:","2017-09-01"]
["Contact Information:","Autumn Belmont, Budget Analyst, Office of Public Instruction"]
[null,"Phone: (406) 444-9852 or e-mail ",null,null,"autumn.belmont@mt.gov"]
[]
["Instructions:"]
[null," This spreadsheet is designed to help a district with the following:"]
[]
[null,"    •  Project ending general fund balance based on actual and projected revenue and expenditures during the year"]
[]
[null,"    •  Project operating reserves/excess reserves/fund balance reappropriated for the ensuing year's budget"]
[]
[null,"    •  Determine the level of reserves necessary to maintain a positive cash balance in the ensuing year"]
[]
[]
[null,"This spreadsheet is protected in order to preserve formulas. Data entry is required where you see the word Enter and ONLY in the tan cells.",{"$nulls":8},"Example"]
[{"$nulls":8},"Enter Data Here:",null,0]
[]
[null,"1. Click on the \"GF Data Entry\" tab at the bottom of of this spreadsheet. Enter the district's current year General Fund Budget."]
[]
[null,"2. Enter the district's actual General Fund beginning fund balance."]
[]
[null,"3. (a) Enter actual expenditures through the month selected in the dropdown.      "]
[null,"    (b) Enter projected expenditures through the remainder of the current fiscal year."]
[]
[null,"4. (a) Enter actual revenues through the month selected in the dropdown. "]
[null,"    (b) Enter projected revenues through the remainder of the current fiscal year."]
[]
[null,"5. (a) Enter the ensuing year's projected General Fund budget. "]
[null,"    (b) Enter operating reserve that the district will claim for the ensuing year's budget."]
[null,"    (c) Enter projected excess reserves that the district will claim for the ensuing year's budget. (subject to 20-9-104, MCA)"]
[]
[null,"6. (a) Enter expected General Fund expenditures made during July through October of ensuing fiscal year. *"]
[null,"    (b) Enter expected General Fund revenue received during July through October of ensuing fiscal year. *"]
[null,"* These figures should be based on the district's average (3 year, 5 year, etc.) of revenue and expenditures in the district during the specified time period."]

{"sheet":"GF Data Entry","index":1,"n_rows":44,"n_cols":17,"rows_kept":44,"cut":false,"hidden":false,"merged":[[4,14,5,14],[1,3,1,4],[1,6,1,8],[32,1,33,2],[32,11,33,12],[16,4,16,6],[17,4,17,6],[18,4,18,6],[19,4,19,6],[20,4,20,6],[21,4,21,6],[22,4,22,6],[23,4,23,6],[24,4,24,6],[25,4,25,6],[8,1,9,2],[36,6,36,8],[8,11,9,12],[3,1,4,2],[4,4,5,6],[3,11,4,12],[28,14,29,14],[15,4,15,6],[14,4,14,6],[26,4,26,6],[27,4,27,6]],"flags":["formulas_cached_only"]}
[]
[null,null,null,"   Enter School District Name"]
[]
[null,1,{"$nulls":9},2]
[{"$nulls":4},"Enter the Current Fiscal Year General Fund Budget",{"$nulls":9},"Enter the General Fund Beginning Fund Balance"]
[{"$nulls":8},0,{"$nulls":7},0]
[]
[]
[null,3,null,null,"Expenditures",null,null,null,"Amount",null,null,4,null,null,"Revenues and Ending Fund Balance"]
[]
[{"$nulls":4},"(a) Enter Actual Expenditures Through",null,"Select Date",null,0,{"$nulls":5},"Revenues/Expenditures Updated Through",null,"Select Date"]
[]
[{"$nulls":4},"(b) Enter Estimated Expenditures Through Year End Below",{"$nulls":9},"(a) Enter ACTUAL Receipts Below",null,"Amount"]
[{"$nulls":14},"Tax Revenues",null,0]
[{"$nulls":4},"Expenditure Description",null,null,null,"Amount",{"$nulls":5},"State Payments",null,0]
[{"$nulls":8},0,{"$nulls":5},"Interest",null,0]
[{"$nulls":8},0,{"$nulls":5},"Other",null,0]
[{"$nulls":8},0]
[{"$nulls":8},0,{"$nulls":5},"(b) Enter ESTIMATED Receipts Through Year End Below"]
[{"$nulls":8},0,{"$nulls":5},"Tax Revenues",null,0]
[{"$nulls":8},0,{"$nulls":5},"State Payments",null,0]
[{"$nulls":8},0,{"$nulls":5},"Interest",null,0]
[{"$nulls":8},0,{"$nulls":5},"Other",null,0]
[{"$nulls":8},0]
[{"$nulls":8},0,{"$nulls":5},"ACTUAL Expenditures -- From 3(a)",null,0]
[{"$nulls":4},"Encumbrances/Other Obligations"]
[{"$nulls":8},0,{"$nulls":5},"ESTIMATED Expenditures Through Year End -- From 3(b)",null,0]
[{"$nulls":8},0]
[{"$nulls":14},"PROJECTED Ending Fund Balance for Ensuing Years' Budget"]
[{"$nulls":4},"PROJECTED Remaining Budget Authority",null,null,null,0,{"$nulls":7},0]
[]
[]
[null,5,null,null,"Establishing Reserve Projections for Ensuing Year",{"$nulls":6},6,null,null,"Determining Level of  Operating Reserves Needed for Ensuing Year"]
[]
[{"$nulls":4},"(a) Enter Ensuing Year Projected General Fund Budget",null,null,null,0,{"$nulls":5},"(a) Enter Expected Expenses From July through Oct ",null,0]
[{"$nulls":4},"MAXIMUM Operating Reserve (Greater of $10,000 or 10%) ",null,null,null,10000,{"$nulls":5},"(b) Enter Expected Receipts  From July through Oct ",null,0]
[{"$nulls":6},"",{"$nulls":7},"Surplus (Shortfall)",null,0]
[{"$nulls":4},"(b) Enter Projected Operating Reserve for Budget",null,null,null,0]
[{"$nulls":4},"(c) Enter Projected Excess Reserves for Budget (Subject to 20-9-104, MCA )",null,null,null,0,{"$nulls":5},"PROJECTED Operating Reserve (From Step 5)",null,0]
[{"$nulls":6},""]
[{"$nulls":4},"Total of Projected Operating and Excess Reserves",null,null,null,0,{"$nulls":5},"% of Operating Reserve Needed for Shortfall",null,0]
[{"$nulls":4},"Percent of Ensuing Year Budget",null,null,null,0]
[]
[{"$nulls":4},"PROJECTED Reappropriation to Fund Ensuing Year Budget",null,null,null,0,{"$nulls":5},"% of Ensuing Year Budget Authority ",null,0]

{"sheet":"Sheet3","index":2,"n_rows":13,"n_cols":1,"rows_kept":13,"cut":false,"hidden":true,"merged":[],"flags":["formulas_cached_only"]}
["Select Date"]
["Jan"]
["Feb"]
["March"]
["April"]
["May"]
["June"]
["July"]
["Aug"]
["Sept"]
["Oct"]
["Nov"]
["Dec"]