Administrative Rules of Montana
Department 10 - EDUCATION
Chapter 10.22 - SPENDING AND RESERVE LIMITS
Subchapter 10.22.2 - Budget Amendments
Rule 10.22.204 - BUDGET AMENDMENT LIMITATION
Universal Citation: MT Admin Rules 10.22.204
Current through Register Vol. 18, September 20, 2024
(1) When the budget amendment is for increased enrollment, the maximum amount of the budget amendment for each fund affected must be determined as follows:
(a) Determine the final budget for the
current school fiscal year of each fund affected by the enrollment increase
(less any amounts appropriated for capital outlay and any amounts appropriated
for addition to the operating reserve).
(b) Divide the amount determined in (1) (a)
by the prior fiscal year enrollment used to calculate budgeted ANB in
accordance with
20-9-311,
MCA, and ARM
10.20.102. The resulting per-pupil
cost is the maximum permissible per-pupil expenditure for the budget
amendment.
(c) Determine the total
enrollment increase for the current year in accordance with ARM
10.20.105(1) (a) through
(c). The enrollment count for the current
year that will be used to calculate an increase in enrollment will be the
October enrollment count as reported to OPI on the fall report or, for
petitions received after February 1, the February count reported to OPI on the
spring enrollment report.
(d)
Multiply the cost per pupil determined in (1) (b) by the enrollment increase
determined in (1) (c). The result is the maximum limitation on a budget
amendment for amendments resulting from enrollment increases.
(e) In no case may the district adopt a
budget amendment for an enrollment increase that causes the district to exceed
the maximum general fund budget as adjusted by the Superintendent of Public
Instruction in accordance with
20-9-163,
MCA. The maximum general fund budget will be adjusted as follows:
(i) Determine the enrollment increase for
each budget unit within the elementary level or the high school level in
accordance with ARM
10.20.105(2)
(b).
(ii) Prorate the total enrollment increase
for the current year determined in (1) (c) to each budget unit by multiplying
the total enrollment increase by the ratio of the enrollment increase by budget
unit determined in (1) (e) (i) to the total enrollment increase determined in
(1) (c). Round the result of the calculation to the nearest hundredth
(.xx).
(iii) Determine the current
year's adjusted ANB used to adjust the maximum general fund budget for each
budget unit by:
(A) summing the prior year
enrollment as defined in ARM
10.20.105(1) (b)
by budget unit and the enrollment increase by budget unit as calculated in (1)
(e) (ii);
(B) multiplying the sum
in (1) (e) (iii) (A) by the total of PI days and PIR days approved for the
current year, and dividing the total by 180; and
(C) rounding the ANB up to the nearest whole
number.
(iv) Calculate
the basic entitlement and total per-ANB entitlement using the adjusted ANB as
calculated in (1) (e) (iii) (C).
(v) Subtract the basic entitlement and total
per-ANB entitlement calculated using the ANB based on the prior year average
enrollment from the basic entitlement and total per-ANB entitlement calculated
in (1) (e) (iv).
(vi) Determine the
adjusted maximum general fund budget by adding the amount calculated in (1) (e)
(v) to the current year maximum general fund budget reported on the budget form
for the current fiscal year.
(2) For budget amendments other than those due to enrollment increases, the budget amendment is limited to the expenditures considered by the trustees to be reasonable and necessary to finance the conditions of the budget amendment. The budget amendment must include an expenditure detail.
20-9-102, MCA; IMP, 20-9-165, MCA;
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