20-9-161. Definition of budget amendment for budgeting purposes. As used in this title, unless the context clearly indicates otherwise, the term “budget amendment” for the purpose of school budgeting means an amendment to an adopted budget of the district for the following reasons:

Terms Used In Montana Code 20-9-161

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Board of public education: means the board created by Article X, section 9, subsection (3), of the Montana constitution and 2-15-1507. See Montana Code 20-1-101
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Trustees: means the governing board of a district. See Montana Code 20-1-101

(1)an increase in the enrollment of an elementary or high school district that is beyond what could reasonably have been anticipated at the time of the adoption of the budget for the current school fiscal year whenever, because of the enrollment increase, the district’s budget for any or all of the regularly budgeted funds does not provide sufficient financing to properly maintain and support the district for the entire current school fiscal year;

(2)the destruction or impairment of any school property necessary to the maintenance of the school, by fire, flood, storm, riot, insurrection, or act of God, to an extent rendering school property unfit for its present school use;

(3)a judgment for damages against the district issued by a court after the adoption of the budget for the current year;

(4)an enactment of legislation after the adoption of the budget for the current year that imposes an additional financial obligation on the district;

(5)the receipt of:

(a)a settlement of taxes protested in a prior school fiscal year;

(b)taxes from a prior school fiscal year as the result of a tax audit by the department of revenue or its agents;

(c)delinquent taxes from a prior school fiscal year; and

(d)a determination by the trustees that it is necessary to expend all or a portion of the taxes received under subsection (5)(a), (5)(b), or (5)(c) for a project or projects that were deferred from a previous budget of the district; or

(6)any other unforeseen need of the district that cannot be postponed until the next school year without dire consequences affecting:

(a)the safety of the students and district employees; or

(b)the educational functions of the district. Any budget amendment adopted pursuant to this subsection (6)(b) that in combination with other budget amendments within the same school fiscal year exceeds 10% of the district’s adopted general fund budget must be reported by the school district to the education interim committee in accordance with 5-11-210 and the board of public education with an explanation of why the budget amendment is necessary.

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