Montana Code Annotated
Part 1. School Budgets
20-9-132. Final budget adjustment procedures

20-9-132. Final budget adjustment procedures. At the final budget meeting of the trustees, the trustees may make any changes or corrections they may consider necessary or proper in any item or amount of the budget either by eliminating the item or amount or by increasing or reducing the amount of any item. When it appears to the trustees that the amount proposed to be expended for any item of the final budget is in excess of the amount actually required to be expended for the item, the trustees shall reduce the amount to the amount actually required to be expended and shall enter in its minutes the reasons for the reduction. If any appropriation item of the final budget provides for the payment of wages or salary to more than one person, the district shall attach to the budget a separate listing of each position of employment, with the budgeted amount of compensation for each position.
History: En. 75-6714 by Sec. 220, Ch. 5, L. 1971; amd. Sec. 7, Ch. 277, L. 1977; R.C.M. 1947, 75-6714; amd. Sec. 6, Ch. 211, L. 1997.

Structure Montana Code Annotated

Montana Code Annotated

Title 20. Education

Chapter 9. Finance

Part 1. School Budgets

20-9-101. Application of budget system for districts and counties

20-9-102. General supervision of school budgeting system

20-9-103. School budget form

20-9-104. General fund operating reserve

20-9-105. Repealed

20-9-106. through 20-9-110 reserved

20-9-111. Repealed

20-9-112. Repealed

20-9-113. Repealed

20-9-114. Repealed

20-9-115. Notice of final budget meeting

20-9-116. Resolution of intent to increase nonvoted levy -- notice

20-9-117. through 20-9-120 reserved

20-9-121. County treasurer's statement of cash balances and bond information

20-9-122. Statement of district, city, and town valuations

20-9-123. Repealed

20-9-124. through 20-9-129 reserved

20-9-130. District obligation for students in youth detention facility

20-9-131. Final budget meeting

20-9-132. Final budget adjustment procedures

20-9-133. Adoption and expenditure limitations of final budget

20-9-134. Completion, filing, and delivery of final budgets

20-9-135. through 20-9-139 reserved

20-9-140. Terminated

20-9-141. Computation of general fund net levy requirement by county superintendent

20-9-142. Fixing and levying taxes by board of county commissioners

20-9-143. Allocation of federal funds in lieu of property taxation

20-9-144. reserved

20-9-145. Repealed

20-9-146. reserved

20-9-147. Repealed

20-9-148. through 20-9-150 reserved

20-9-151. Budgeting procedure for joint districts

20-9-152. Fixing and levying taxes for joint districts

20-9-153. through 20-9-160 reserved

20-9-161. Definition of budget amendment for budgeting purposes

20-9-162. Authorization for budget amendment adoption

20-9-163. Resolution for budget amendment -- petition to superintendent of public instruction

20-9-164. Notice of budget amendment resolution

20-9-165. Budget amendment limitation, preparation, and adoption procedures

20-9-166. Financial support for transportation budget amendments and covid-19-related enrollment increases

20-9-167. Repealed

20-9-168. Emergency budget amendment tax levy