Montana Code 20-7-705. Adult education fund
20-7-705. Adult education fund. (1) A separate adult education fund must be established when an adult education program is operated by a district or a community college district created prior to January 1, 2021. The financial administration of the fund must comply with the budgeting, financing, and expenditure provisions of the laws governing the schools.
Terms Used In Montana Code 20-7-705
- Adult education: means the instruction of persons 16 years of age or older who are not regularly enrolled, full-time pupils for the purposes of ANB computation and the provision of advanced opportunities to qualified pupils pursuant to Title 20, chapter 7, part 15. See Montana Code 20-7-701
- budgeted fund: means any fund for which a budget must be adopted in order to expend money from the fund. See Montana Code 20-9-201
- community college district: means a body corporate and a subdivision of the state of Montana organized under a single board of trustees for the purpose of providing community college instruction open to all people, subject to uniform regulations as determined by the trustees. See Montana Code 20-15-101
- County superintendent: means the county government official who is the school officer of the county. See Montana Code 20-1-101
- district: means the territory, regardless of county boundaries, organized under the provisions of this title to provide public educational services under the jurisdiction of the trustees prescribed by this title. See Montana Code 20-6-101
- 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
- Property: means real and personal property. See Montana Code 1-1-205
- 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
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Trustees: means the governing board of a district. See Montana Code 20-1-101
(2)Whenever the trustees of a district establish an adult education program under the provisions of 20-7-702, they shall establish an adult education fund under the provisions of this section. The adult education fund is the depository for all district money received by the district in support of the adult education program. Federal and state adult education program money must be deposited in the miscellaneous programs fund.
(3)The trustees of a district may authorize the levy of a tax on the taxable value of all taxable property within the district for the operation of an adult education program.
(4)Whenever the trustees of a district decide to offer an adult education program during the ensuing school fiscal year, they shall budget for the cost of the program in the adult education fund of the final budget. Any expenditures in support of the adult education program under the final adult education budget must be made in accordance with the financial administration provisions of this title for a budgeted fund.
(5)When a tax levy for an adult education program is included as a revenue item on the final adult education budget, the county superintendent shall report the levy requirement to the county commissioners by the later of the first Tuesday in September or within 30 calendar days after receiving certified taxable values and a levy on the district must be made by the county commissioners in accordance with 20-9-142.