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
20-9-101. Application of budget system for districts and counties
20-9-102. General supervision of school budgeting system
20-9-104. General fund operating reserve
20-9-106. through 20-9-110 reserved
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
20-9-124. 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
20-9-141. 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
20-9-148. 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