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School Budgeting and Accounting Summer Workshops. Denise Ulberg and Brenda Thomas Office of Public Instruction, School Finance Division July 2011. Today’s Agenda. SB 329 Agenda. Multidistrict Agreements Cooperative Purchasing Contracts Transfers Between Funds

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school budgeting and accounting summer workshops

School Budgeting and Accounting Summer Workshops

Denise Ulberg and Brenda Thomas

Office of Public Instruction, School Finance Division

July 2011

sb 329 agenda
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
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
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 mca1
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 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 7

Prime Agency (a.k.a. fiscal host or coordinating agency)

Could be a school district or other public entity

If 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 cooperatives funding sources
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
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 Education

11 Bus Depreciation Reserve 19 Non-operating

13 Tuition

multi district cooperatives accounting codes for transfers
Multi-District CooperativesAccounting Codes for Transfers

Prime Agency (coordinating agency/fiscal host)

Transfers between its own funds

Debit: XXX-XXX-6100-910 Operating Transfers Out

Credit: XXX-101 Cash

Debit: X82-101 Cash

Credit: X82-5300 Operating Transfers In from Other Funds

Transfers in from other districts

Debit: X82-101 Cash

Credit: X82-5700 Resources Transferred from Other School

Districts

multi district cooperatives accounting codes for transfers1
Multi-District CooperativesAccounting Codes for Transfers

Cooperating Agency (participating district)

Transfers out to prime agency

Debit: XXX-XXX-6200-920 Resources Transferred to

Other School Districts

Credit: XXX-101 Cash

multidistrict agreements appropriation
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
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
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
transfers between funds1
Transfers Between Funds
  • 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)
transfers between funds2
Transfers Between Funds
  • 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.”

slide17

BUDGETED FUNDS

NONBUDGETED FUNDS

transfers between funds3
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 funds4
Transfers Between Funds

NEW

  • 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-operating

Note: Transfers from 14 Retirement and 50 Debt Service are not allowed.

transfers between funds5
Transfers Between Funds

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
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
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 budgetedfund(s)
  • Notify OPI and county treasurer
    • Identify as SB329 One-time Transfer
    • Amount transferred
    • Identify to which fund(s) $$ were transferred
one time transfer from general fund1
One-Time Transfer from General Fund

Use these accounting codes

At June 30, 2011

  • From General Fund:

Debit: X01-999-9999-971-940 Residual Equity Transfer – Out

Credit: X01-606Due to Other Funds

  • To Budgeted Fund:

Debit: XXX-170Due from Other Funds

Credit: XXX-9710-940Residual Equity Transfer– In

Use this PRC!

one time transfer from general fund2
One-Time Transfer from General Fund

Use these accounting codes

When Cash is Moved (July or August)

  • From General Fund:

Debit: X01-606 Due to Other Funds

Credit: X01-101Cash

  • To Budgeted Fund:

Debit: XXX-101 Cash

Credit: XXX-170 Due from Other Funds

fy2012 general fund budget sub agenda
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
fy2012 general fund budget
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 authorizedby voters, up to the highest budget allowed, in any of the previous 5 years (FY2007 – FY2011)
general fund budget elements
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%)

slide29

General Fund Budget

MAXIMUM BUDGET

100%

over-BASE

BASE BUDGET

~80%

  • Highest Budget Allowed
  • Districts 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
slide30

General Fund Budget

Highest Budget Without a Vote

Without a vote:

Prior Yr Over-BASE Tax Levy Amt

+ Prior Yr Excess Reserves Used to Fund Over-BASE

+ Estimated Tuition Revenue

Effective with FY2012 Budgets, highest amount imposedor authorizedin any of the previous 5 years

Over-BASE portion

BASE

slide31

Highest Budget With a Vote

Vote Required for Increase in Over-BASE Tax Levy

Without a vote:

Prior Yr Over-BASE Tax Levy Amt

+ Prior Yr Excess Reserves Used to Fund Over-BASE

+ Estimated Tuition Revenue

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.

Over-BASE portion

BASE

slide32

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

Question:

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

possible answers
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 $ 13,010,000

Amount authorized $ 2,060,000

Total $ 15,070,000

CY Highest Budget $ 15,030,000

Excess $ 40,000

fy2012 general fund budget1
FY2012 General Fund Budget
  • 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
General Fund Balance Reappropriated (FBR)

Let’s review!

End-of-year General Fund Balance (TFS 48)

Less: Operating Reserves

Less: 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 fbr1
General Fund Balance Reappropriated (FBR)

Step 1: Calculate Fund Balance Available for

Reappropriation

Step 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 Elementary

If FB Available for Reappropriation is $80,000

Less FY12 Max Budget X 15% $71,163

($474,417.67 X 15%)

Amount to remit to the state $ 8,837

fy2012 general fund budget2
FY2012 General Fund Budget
  • School district block grants (20-9-630, MCA) are frozen at FY2011 amounts:
    • General Fund
    • Transportation Fund
    • Combined Block Grant

In 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
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
oil and natural gas production taxes1
Oil and Natural Gas Production Taxes
  • 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

Note: this provision terminates June 30, 2016

oil and natural gas production taxes2
Oil and Natural Gas Production Taxes
  • Example

FY2012 Maximum Budget $1,100,000

Maximum 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 taxes3
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% FY2014 45%

FY2013 35% FY2015 and after 55%

Note: this provision terminates June 30, 2016

oil and natural gas production taxes4
Oil and Natural Gas Production Taxes

Example:

Amounts report in revenue source code 3460 on the FY2011 Trustees Financial Summary (TFS):

General (01) $ 600,000

Transportation (10) $ 175,000

Building Reserve (61) $ 50,000

Total $ 825,000

X 25%

$ 206,250

Estimate the lower of this amount --OR-- the FY2012 general fund levy requirement (BASE and over-BASE).

oil and natural gas production taxes5
Oil and Natural Gas Production Taxes
  • 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
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 production1
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
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
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 $ 1,500,000

Flexibility Fund balance as of

June 30, 2014 cannot exceed $ 2,250,000

ending fund balance limits1
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
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
pathway to excellence program1
Pathway to Excellence Program
  • 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 program2
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 program3
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 program4
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 program5
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
pathway to excellence program6
Pathway to Excellence Program
  • 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
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
growth and enhancement of montana students gems1
Growth and Enhancement of Montana Students (GEMS)
  • 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
growth and enhancement of montana students gems2
Growth and Enhancement of Montana Students (GEMS)

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 jereth@mt.gov

sb 329 timelines
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 timelines1
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 timelines2
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 timelines3
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
legislative update continued
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 continued1
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
HB123 Revise Budget Deadlines
  • Effective with FY2012 Budgets
  • Significant changes:
    • ByJuly 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 deadlines1
HB123 Revise Budget Deadlines
  • Not later than August 25: Trustees adopt final budgets
  • Within 3 daysof final approval: Deliver adopted budgets to county superintendent
  • By1st 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

sb372 business equipment tax
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 relatives
HB288 Students with Caretaker Relatives

Amends 1-1-215, MCA Residency

The 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 relatives1
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 relatives2
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
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 laws1
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
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 laws1
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
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
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
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
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
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
hb327 elections clean up
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
hb327 elections clean up1
HB327 Elections Clean up
  • 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
hb327 elections clean up2
HB327 Elections Clean up
  • 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 district

See 20-3-353, MCA for trustee nominating district

hb327 elections clean up3
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
hb327 elections clean up4
HB327 Elections Clean up
  • 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!
hb91 revise election laws
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
    • Montanadriver’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 laws1
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
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
hb99 generally revise laws for absentee ballots and mail ballots1
HB99 Generally Revise Laws for Absentee Ballots and Mail Ballots
  • 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
hb99 generally revise laws for absentee ballots and mail ballots2
HB99 Generally Revise Laws for Absentee Ballots and Mail Ballots
  • 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
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
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OPI Resources

Giving you the tools you need!

School Budgeting &

Accounting Workshop

Brenda Thomas, Financial Specialist

July 2011

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Keeping you informed!

Subscribe to OPI Newsletters , Official emails, and more

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

getting duplicate emails
Getting Duplicate emails?

Click Unsubscribe on any duplicate emails at the bottom. This will remove the duplicate subscription.

returned emails
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!

getting logged on web programs
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 – drosenthal@mt.gov ; 406-444-3024
forgot my password
Forgot my Password!

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

user changing a password
User changing a password
  • Use the “Administration” tab – click on change password.
common logon
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.).
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Questions about any of these tools?

Donell Rosenthal 406-444-3024

Brenda Thomas 406-444-4524

tr 1 bus routes
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 routes1
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, F

Route 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
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 contracts1
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
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
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
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 reimbursement1
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
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 claim1
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
importing data from aim
Importing Data From AIM

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

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Then highlight the district name

Click the Import Student Count For ANB button

When the data has imported you will get the message “The data was successfully imported for ….”

viewing imported data
Viewing Imported Data

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

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)

very important
VERY IMPORTANT

Review 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 data1
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
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
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.

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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
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.
students imported from aim in sag
Students Imported From AIM In SAG
  • 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.
numbers incorrect
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
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
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 nmerala@mt.gov or (406)444-4401

opi school finance division
OPI School Finance Division
  • Denise Ulberg 444-1960 dulberg@mt.gov
  • Nica Merala 444-4401 nmerala@mt.gov
  • Janelle Mickelson 444-3249 jmickelson@mt.gov
  • Rebecca Phillips 444-0783 rphillips2@mt.gov
  • Donell Rosenthal 444-3024 drosenthal@mt.gov
  • Paul Taylor 444-1257 ptaylor2@mt.gov
  • Brenda Thomas 444-4524 bthomas@mt.gov
  • Kathleen Wanner 444-9852 kwanner@mt.gov