Montana Code 20-9-570. Statewide average per-pupil spending
20-9-570. (Temporary) Statewide average per-pupil spending. (1) The superintendent of public instruction shall calculate the per-pupil average of total public school expenditures in Montana for the second most recently completed school fiscal year by August 1 of the ensuing school fiscal year and make the calculation available to the public. The calculation is made by dividing total expenditures calculated in subsection (2) by total pupils calculated in subsection (3).
Terms Used In Montana Code 20-9-570
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- fund: means a separate detailed account of receipts and expenditures for a specific purpose as authorized by law or by the superintendent of public instruction under the provisions of subsection (2). See Montana Code 20-9-201
- school: means an institution for the teaching of children that is established and maintained under the laws of the state of Montana at public expense. See Montana Code 20-6-501
- Superintendent of public instruction: means that state government official designated as a member of the executive branch by the Montana constitution. See Montana Code 20-1-101
(2)Funds to be included in total school expenditures for the second most recently completed school year include but are not limited to:
(a)district general fund expenditures;
(b)transportation;
(c)bus depreciation;
(d)food services;
(e)tuition;
(f)retirement;
(g)miscellaneous programs;
(h)traffic education;
(i)nonoperating fund;
(j)lease-rental agreement;
(k)compensated absence fund;
(l)metal mines tax reserve;
(m)state mining impact;
(n)impact aid;
(o)litigation reserve;
(p)technology acquisition;
(q)flexibility fund;
(r)debt service;
(s)building reserve; and
(t)interlocal agreement.
(3)Total pupils are computed using an amount equal to the per-pupil average, but not the per-ANB average provided in 20-9-311, for Montana school districts for the second most recently completed school year. (Terminates December 31, 2029–sec. 20, Ch. 480, L. 2021.)