20-9-303. Nonisolated school BASE budget funding -- special education funds. (1) An elementary school that has an ANB of nine or fewer pupils for 2 consecutive years and that is not approved as an isolated school under the provisions of 20-9-302 may budget and spend the BASE budget amount, but the county and state shall provide one-half of the direct state aid, and the district shall finance the remaining one-half of the direct state aid by a tax levied on the property of the district. When a school of nine or fewer pupils is approved as isolated under the provisions of 20-9-302, the county and state shall participate in the financing of the total amount of the direct state aid.
(2) Funds provided to support the special education program may be expended only for special education purposes as approved by the superintendent of public instruction in accordance with the special education budgeting provisions of this title. Expenditures for special education must be accounted for separately from and in addition to the balance of the school district general fund budgeting requirements provided in 20-9-308. The amount of the special education allowable cost payments that is not matched with district funds, as required in 20-9-321, will reduce by a like amount the district's ensuing year's allowable cost payment for special education.
History: En. 75-6906 by Sec. 256, Ch. 5, L. 1971; amd. Sec. 8, Ch. 137, L. 1973; amd. Sec. 2, Ch. 345, L. 1974; R.C.M. 1947, 75-6906; amd. Sec. 1, Ch. 317, L. 1981; amd. Sec. 2, Ch. 347, L. 1981; amd. Sec. 26, Ch. 11, Sp. L. June 1989; amd. Sec. 18, Ch. 633, L. 1993; amd. Sec. 5, Ch. 208, L. 2005.
Structure Montana Code Annotated
Part 3. Funding of Basic System of Quality Public Schools
20-9-303. Nonisolated school BASE budget funding -- special education funds
20-9-305. Proration and calculation of BASE funding program for joint district
20-9-308. BASE budgets and general fund budget limits
20-9-310. Oil and natural gas production taxes for school districts -- allocation and limits
20-9-311. Calculation of average number belonging (ANB) -- 3-year averaging
20-9-313. Circumstances under which regular average number belonging may be increased
20-9-321. Allowable cost payment for special education
20-9-325. Data-for-achievement payment
20-9-326. Annual inflation-related adjustments to basic entitlements and per-ANB entitlements
20-9-327. Quality educator payment
20-9-328. At-risk student payment
20-9-329. Indian education for all payment
20-9-330. American Indian achievement gap payment
20-9-332. Fines and penalties proceeds for elementary county equalization
20-9-335. Formula for apportionment of county equalization money
20-9-336. through 20-9-340 reserved
20-9-341. Definition of interest and income money
20-9-342. Deposit of interest and income money by state board of land commissioners
20-9-343. Definition of and revenue for state equalization aid
20-9-344. Duties of board of public education for distribution of BASE aid
20-9-348. Estimation of state equalization aid for budget purposes
20-9-349. and 20-9-350 reserved
20-9-351. Funding of deficiency in BASE aid
20-9-353. Additional financing for general fund -- election for authorization to impose
20-9-354. through 20-9-359 reserved
20-9-360. State equalization aid levy
20-9-361. County equalization revenue
20-9-362. through 20-9-365 reserved
20-9-368. Amount of guaranteed tax base aid
20-9-369. Duties of superintendent of public instruction and department of revenue
20-9-371. Calculation and uses of school facility entitlement amount
20-9-372. through 20-9-374 reserved
20-9-376. Purpose of increased funding beyond inflation
20-9-377. through 20-9-379 reserved
20-9-380. School facilities fund -- school major maintenance aid special revenue account