Mont. Admin. R. 10.30.403 - TRANSITION TO K-12 DISTRICTS
(1) When an
attachment order has been communicated to the Board of County Commissioners
pursuant to
20-6-701,
MCA:
(a) The Board of County Commissioners
and the Board of Trustees of the elementary district will proceed to prepare
all instruments necessary to convey title to the real and personal property of
the elementary district to the high school district, so that these instruments
may be executed and effective as of July 1 of the fiscal year of the
attachment;
(b) The officials of
the elementary district trustees shall entrust the district official records
and all district property and materials to the high school district trustees on
July 1 of the year of the attachment;
(c) The county treasurer, in accordance with
procedures established by the Department of Commerce and the State
Superintendent of Public Instruction, shall transfer all elementary district
fund balances to the high school district's funds effective July 1 of the year
of the attachment. The K-12 school district will assume the cash and
liabilities of the attached elementary district, and will maintain a single
budgeted or nonbudgeted fund for each of the authorized funds of the K-12
district for the costs of operating all grades and programs of the district,
pursuant to accounting and reporting procedures prescribed by the Office of
Public Instruction.
(2)
The board of trustees of the high school district will become the trustees of
the K-12 district effective July 1 of the year of the attachment.
(3) End-of-year elementary district fiscal
and nonfiscal reporting will be completed as required for the elementary
district for the school year prior to the formation of a K-12 district. If the
end-of-year elementary reporting is due after the effective date of the
formation of the K-12 district, the reports shall be completed and filed by the
officials of the newly formed K-12 district.
(4) The elementary and high school district
officials shall prepare a single budget per fund for the K-12 district for the
effective year of formation of the K-12 district, and for each year thereafter,
using the forms and procedures established by the State Superintendent of
Public Instruction.
(a) The school district
general fund budget limitations established by
20-9-308,
MCA, shall be determined for K-12 districts in the following manner:
(i) The budget limitations shall be applied
to the combined total of the elementary and high school budgets for the fiscal
year prior to the effective fiscal year of the attachment. For each year
thereafter, the budget limitations shall be applied to the prior year K-12
district budget.
(ii) In order to
determine equalized status of a transition K-12 school district for the ensuing
fiscal year, the district shall make the following calculation:
Current FY 20XX Elementary BASE Budget Limit | 1a |
Current FY 20XX High School BASE Budget Limit | 1b |
Combined BASE Budget Limit (1a+1b) | 1c |
Current FY 20XX Elementary Maximum General Fund Budget Limit | 2a |
Current FY 20XX High School Maximum General Fund Budget Limit | 2b |
Combined Maximum General Fund Budget Limit (2a+2b) | 2c |
FY 20XX Elementary Adopted General Fund Budget | 3a |
FY 20XX High School Adopted General Fund Budget | 3b |
FY 20XX Combined Adopted General Fund Budget (3a+3b) | 3c |
If 3c is less than or equal to the Maximum General Fund Budget (line 2c), the K-12 district will be considered "equalized" in the ensuing school year (FY 20XX+1). If not, then the K-12 district will be considered "not equalized" for the ensuing school year.
(b) For the purpose of determining
guaranteed tax base aid, the BASE budget levy amount for a K-12 district will
be prorated between elementary and high school programs using the ratio of the
elementary GTBA budget area to the high school GTBA budget area.
(i) The ratio for prorating the BASE budget
levy will be determined in the following manner:
Calculation of ratio for proration of GTBA budget area
Elem. | H.S. | K-12 | |
(A) 80% of Basic Entitlement | ______ | ______ | ______ |
(B) 80% of Per-Student Entitlement | ______ | ______ | ______ |
(C) Special Education Allowable Cost Payments: | |||
(I) Allowable costs, including disproportionate cost reimbursement times (Elementary current ANB divided by total K-12 ANB) | ______ | ||
(II) [Allowable costs, including disproportionate cost reimbursement times (High School current ANB divided by total K-12 current ANB) ] | ______ | ||
(III) Total K-12 allowable cost payments | ______ | ||
(D) Related Services Payment to Co-op | ______ | ______ | ______ |
(E) 40% of Special Education Allowable Costs & Related Services Payment to Co-op [40 times (C) +(D) ] ___ | ______ | ______ | ______ |
(F) BASE Budget Limit [(A) +(B) +(C) +(E) ] | ______ | ______ | ______ |
(G) Direct Aid Payment [(A+B) times the direct state aid percentage in 20-9-306, MCA] | G1 | G2 | G3 |
(H) GTBA Budget Area [(F) -(G) -(C) ] | H1 | H2 | H3 |
(I) Prorated GTBA Budget Area | H1/H3 | H2/H3 | 100% |
(ii)
The eligibility for guaranteed tax base aid will be determined for the
elementary prorated portion and for the high school prorated portion using the
procedures established for elementary and high school districts set out in ARM
10.21.101F, on the Office of
Public Instruction budget forms. The K-12 district will be eligible to receive
the sum of the amounts of guaranteed tax base aid determined for both the
elementary and high school prorated portions, or for a single portion if
eligibility is determined only for the elementary or the high school portion of
the BASE budget amount.
(c) After the resolution to attach and
establish a K-12 district, the trustees of the K-12 district will submit a
single proposition to the voters for the amount of the K-12 general fund budget
that must be submitted to the electorate.
(5) For the initial year of the K-12
district, eligibility for program funding, established by the State
Superintendent of Public Instruction in the year prior to the formation of the
K-12 districts, will be transferred to the K-12 district. Characteristics of
the districts (i.e., enrollment, expenditures, low-income data, needs
assessment) may be calculated based on the combined districts' characteristics
if the funding would be adversely affected when calculated separately, and if
allowed by program requirements. Following the initial year of the K-12
district, funding eligibility will be determined for K-12 programs as a single
district, or per specific program requirements.
(6) All certified employees of the elementary
and high school district who have the right of tenure under Montana law will
continue to have tenure in the K-12 district, and all noncertified employees of
the elementary district must be given preference in hiring for any K-12
district position for which the employee has substantially equal
qualifications, pursuant to
20-6-711,
MCA.
Notes
20-3-106, MCA; IMP, 20-6-702, 20-6-703, 20-6-711, MCA;
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