General Fund Presented by the Office of Public Instruction - - PowerPoint PPT Presentation

▶
general fund
SMART_READER_LITE
LIVE PREVIEW

General Fund Presented by the Office of Public Instruction - - PowerPoint PPT Presentation

Sep 07, 2022 480 likes •796 views

General Fund Presented by the Office of Public Instruction September 23, 2015 General Fund Budget Limits 20-9-308 MCA 100% MAXIMUM BUDGET 80% BASE BUDGET ~ General Fund Budget Limits 20-9-308 MCA 100% MAXIMUM BUDGET ~ 80% BASE BUDGET

slide-1
SLIDE 1

General Fund

Presented by the Office of Public Instruction September 23, 2015

slide-2
SLIDE 2
slide-3
SLIDE 3

100% 80%

General Fund Budget Limits

MAXIMUM BUDGET BASE BUDGET

20-9-308 MCA

~

slide-4
SLIDE 4

100% 80%

General Fund Budget Limits

MAXIMUM BUDGET BASE BUDGET

20-9-308 MCA

~

slide-5
SLIDE 5

100% 80%

General Fund Budget Limits

BASE BUDGET

Basic Entitlement 80% Per Student Entitlement 80% Quality Educator 100% At Risk 100% Indian Education for All 100% Special Ed Allowable Cost 140% Data for Achievement 100% Achievement Gap 100% 20-9-308 MCA

~

slide-6
SLIDE 6

100% 80%

General Fund Budget Limits

MAXIMUM BUDGET

Basic Entitlement 100% Per Student Entitlement 100% Quality Educator 100% At Risk 100% Indian Education for All 100% Special Ed Allowable Cost 200% Data for Achievement 100% Achievement Gap 100% 20-9-308 MCA

Any part of the budget greater than the BASE is termed Over BASE

~

slide-7
SLIDE 7

100% 80%

General Fund Budget Limits

MAXIMUM BUDGET

Basic Entitlement 100% Per Student Entitlement 100% Quality Educator 100% At Risk 100% Indian Education for All 100% Special Ed Allowable Cost 200% Data for Achievement 100% Achievement Gap 100% Basic Entitlement 80% Per Student Entitlement 80% Quality Educator 100% At Risk 100% Indian Education for All 100% Special Ed Allowable Cost 140% Data for Achievement 100% Achievement Gap 100%

BASE BUDGET

20-9-308 MCA

~

slide-8
SLIDE 8

Basic Entitlement Per Student Entitlement Quality Educator At Risk Indian Education for All Special Ed Allowable Cost Data for Achievement Achievement Gap

Which Ones Require the Use of Average Number Belonging (ANB)

slide-9
SLIDE 9

Basic Entitlement Per Student Entitlement

Quality Educator At Risk

Indian Education for All Special Ed Allowable Cost Data for Achievement

Achievement Gap

General Fund Components that require the use of ANB in their calculation (in brown)

slide-10
SLIDE 10

Average Number Belonging (ANB)

  • ANB – Average Number Belonging is a student count for each school

district used for school funding purposes. The ANB count for the current year is derived from school enrollment counts conducted in October and February of the previous school year.

SPRING ENROLLMENT (1st Monday in February) Adjusted for part-time students FALL ENROLLMENT (1st Monday in October) Adjusted for part-time students

Total of 2 counts divided by 2 Times 180 + PIR Days =ANB 180

20-9-311 MCA 10.21.102 ARM See hand sheet Page 13

slide-11
SLIDE 11

Average Number Belonging (ANB) cont.

Current Year ANB 3 Year Average ANB 2 Years Prior Current Year Prior Year

Budget Limitation ANB (The ANB that produces the highest budget)

(CY + PY + PPY) / 3 = 3 Year Average ANB

slide-12
SLIDE 12

Basic Entitlement Per Student Entitlement Quality Educator At Risk Indian Education for All Special Ed Allowable Cost Data for Achievement Achievement Gap 20-9-306 MCA See hand sheet page 16 See hand sheet page 17 FY 16 = FTE X $3,113 FY 16 = Proportion of $5,269,408 FY 16 = ANB X $20.88 FY 16 = ANB X $20.00 FY 16 = Indian Students X $205 See hand sheet page 19

slide-13
SLIDE 13

Special Education Funding Distribution

25% 5% 52.5% 17.5%

IBG RSBG Disp Cost Coop Reimb

IBG – Instructional Block Grant FY 16 = 151.20 X Current Year ANB RSBG – Related Services Block Grant FY 16 = 50.40 X Current Year ANB Disp Cost – Disproportionate Cost Reimbursement Coop Reimb – Cooperative Reimbursement

slide-14
SLIDE 14

100% 80%

General Fund Budget Limits

MAXIMUM BUDGET

Basic Entitlement 100% Per Student Entitlement 100% Quality Educator 100% At Risk 100% Indian Education for All 100% Special Ed Allowable Cost 200% Data for Achievement 100% Achievement Gap 100% Basic Entitlement 80% Per Student Entitlement 80% Quality Educator 100% At Risk 100% Indian Education for All 100% Special Ed Allowable Cost 140% Data for Achievement 100% Achievement Gap 100%

BASE BUDGET

See hand sheet Page 20 See hand sheet Page 21

~

slide-15
SLIDE 15

100% 80%

General Fund Budget Limits

MAXIMUM BUDGET BASE BUDGET

General Fund Budget Voting Limits

BASE MAX

slide-16
SLIDE 16

General Fund Budget Voting Limits

BASE MAX

slide-17
SLIDE 17

General Fund Budget Voting Limits What needs to be voted and what’s permissive ?

BASE MAX

slide-18
SLIDE 18

If there is a levy in the BASE it is permissive BASE MAX

slide-19
SLIDE 19

5 Year Look Back (See hand sheet page 22)

If an Over BASE levy has been imposed or authorized in the past 5 years that portion of the levy is permissive. If there is a levy in the BASE it is permissive BASE MAX

slide-20
SLIDE 20

5 Year Look Back (See hand sheet page 22)

If the district estimates Tuition, OB Oil&Gas (O&G), or has PY Excess Reserves or FNVLA to the Over BASE (OB) the Non- Voted area of the budget will increase. If an Over BASE levy has been imposed or authorized in the past 5 years that portion of the levy is permissive. If there is a levy in the BASE it is permissive

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25)

BASE MAX

slide-21
SLIDE 21

5 Year Look Back (See hand sheet page 22)

This area of the budget is termed Highest budget without a vote

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25)

BASE MAX

slide-22
SLIDE 22

5 Year Look Back (See hand sheet page 22) Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25)

BASE MAX So what about the Highest budget with a vote (Highest Budget)? Highest budget without a vote

slide-23
SLIDE 23

5 Year Look Back (See hand sheet page 22)

Highest budget without a vote

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25)

BASE MAX So what about the Highest budget with a vote (Highest Budget)? A district may adopt the Maximum budget or the prior year adopted budget with adjustments (whichever is higher) (See hand out page 23)

slide-24
SLIDE 24

5 Year Look Back (See hand sheet page 22)

Highest budget without a vote

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25)

BASE MAX This area of the budget is termed Highest budget with a vote

slide-25
SLIDE 25

5 Year Look Back (See hand sheet page 22)

Highest budget without a vote

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25)

BASE MAX Highest budget with a vote This area requires voter approval and is called the Current Year Voted Over BASE levy

slide-26
SLIDE 26

General Fund Budget Funding

Direct State Aid (State)

BASE MAX

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25) 5 Year Look Back (See hand sheet page 22)

Highest budget without a vote Highest budget with a vote

slide-27
SLIDE 27

General Fund Budget Funding

Basic Entitlement Per Student Entitlement

(Per Student Entitlement + Basic Entitlement) X .447 = Direct State Aid (DSA)

Direct State Aid (State)

BASE MAX

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25) 5 Year Look Back (See hand sheet page 22)

Direct State Aid Highest budget without a vote Highest budget with a vote

slide-28
SLIDE 28

General Fund Budget Funding

Direct State Aid (State)

BASE MAX

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25) 5 Year Look Back (See hand sheet page 22)

Direct State Aid Quality Educator At Risk Indian Education for All Special Ed Allowable Cost Data for Achievement Achievement Gap Highest budget without a vote Highest budget with a vote

slide-29
SLIDE 29

Direct State Aid (State)

BASE MAX

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25) 5 Year Look Back (See hand sheet page 22)

Highest budget without a vote Highest budget with a vote

State Funded

Unreserved Fund Balance Reappropriated BASE Non Levy Revenue (See hand sheet 24) Natural Resources K12 Development Payment (NRD)

State Funded

Direct State Aid Quality Educator At Risk Indian Education for All Special Ed Allowable Cost Data for Achievement Achievement Gap BASE Property Tax Levy & Guaranteed Tax Base AID (GTB)

State Funded (GTB)

See Hand Sheet Page 26 For GTB Subsidy per Mill 5 Year Look Back Permissive OB Property Tax Levy Tuition, O&G to OB, Excess Reserves (OB Non Levy Revenue) Voted Over BASE Property Tax Levy Flexible non-voted levy authority

slide-30
SLIDE 30

Direct State Aid (State)

BASE MAX

Tuition, O&G to OB, Excess Reserves, FNVLA (See hand sheet page 25) 5 Year Look Back (See hand sheet page 22)

Highest budget without a vote Highest budget with a vote

State Funded

Unreserved Fund Balance Reappropriated BASE Non Levy Revenue (See hand sheet 24) Natural Resources K12 Development Payment (NRD)

State Funded

Direct State Aid Quality Educator At Risk Indian Education for All Special Ed Allowable Cost Data for Achievement Achievement Gap BASE Property Tax Levy & Guaranteed Tax Base AID (GTB)

State Funded (GTB)

5 Year Look Back Permissive OB Property Tax Levy Voted Over BASE Property Tax Levy

General Fund Budget

Tuition, O&G to OB, Excess Reserves (OB Non Levy Revenue) Flexible non-voted levy authority