Administrative Rules of Montana › Department 10 - EDUCATION › Chapter 10.15 - DEFINITIONS › Subchapter 10.15.1 - School Funding Definitions › Rule 10.15.101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to ARM Title 10, chapters
				  16, 20, 21, 22, and 23:
(1) "Absent"
				means the student is not present during organized public school instruction for
				which he is enrolled. An enrolled student who is receiving services at an
				offsite instructional setting on the official enrollment count date is not
				absent for purposes of the official counts submitted to the Superintendent of
				Public Instruction unless the student does not attend his next scheduled
				organized public school instruction session, if any.
(2) "Attachment" means the combining of
				functions of a public elementary and a public high school district with the
				same boundaries or moving the territory of an elementary abandoned district to
				an adjacent district in the county.
(3) "Average daily attendance" or "ADA" is
				the average number of students present on the dates used to report fall and
				spring disaggregated enrollment and attendance data. The total number of
				students present in grades 1-12 and kindergarten students enrolled and present
				in a full-time kindergarten program, as reported on the fall and spring
				disaggregated enrollment and attendance data reports, will be added together
				and divided by two to determine the average daily attendance for that school
				year. The number of students enrolled and present in prekindergarten and
				kindergarten students enrolled and present in a half-time kindergarten program,
				as reported on those data collections, will be added together and divided by
				four to determine average daily attendance for that school year.
(4) "Average number belonging" or "ANB" means
				a student count for each school district that is used for school funding
				purposes. The count is performed according to ARM
				10.20.102, et seq.
(5) "BASE" means the acronym for base amount
				for school equity.
(6) "BASE aid"
				means direct state aid plus guaranteed tax base aid where applicable.
(7) "BASE budget" means the minimum general
				fund budget a district is allowed to adopt. It is the sum of: 80% of the
				district's basic and per-ANB entitlements; 100% of the quality educator
				payment; 100% of the at-risk student payment; 100% of the Indian education for
				all payment; 100% of the American Indian achievement gap payment; 100% of the
				data-for-achievement payment; 140% of the district's special education
				allowable cost payment; and 40% of the district's related services block grant
				payment to cooperatives.
(8) "BASE
				budget levy" means the mills levied to fund a district's BASE budget
				amount.
(9) "Basic entitlement"
				means the minimum dollar amount as defined in
				20-9-306,
				MCA, that each high school, elementary, accredited middle school or 7-8 grade
				program, or K-12 district will receive if in operation.
(10) "Budgeted ANB" means the ANB used on the
				final general fund budget for a district. Depending on calculations performed
				under
				20-9-311,
				MCA, the budgeted ANB will either be the current ANB or the three-year average
				ANB.
(11) "Budget unit" means the
				unit for which the ANB of a district is aggregated for all enrolled students
				according to
				20-9-311,
				MCA.
(12) "Certified countywide
				elementary ANB" or "certified countywide high school ANB" means the number
				certified by OPI using the previous fiscal year countywide enrollment count.
				Joint districts prorate ANB to the located and nonlocated counties based on a
				percentage of spring enrollment from each county. Certified countywide ANB is
				used to calculate mill values per ANB.
(13) "Certified statewide elementary ANB" or
				"certified statewide high school ANB" means the number certified by using the
				previous fiscal year statewide enrollment count.
(14) "County mill value" means a county's
				taxable valuation divided by 1,000. It is a measure of how much property tax
				revenue can be raised in the ensuing fiscal year by levying one countywide
				mill.
(15) "County mill value per
				countywide elementary ANB" or "county mill value per countywide high school
				ANB" means the county mill value divided by the certified countywide elementary
				or high school ANB. It is a measure of how much property tax revenue per
				student is raised by levying one countywide mill.
(16) "Current ANB" means the ANB calculated
				using the enrollment of the school year preceding the year for which the ANB
				applies for funding. That is, the current ANB for FY 20XX+1 is the ANB
				calculated using the official enrollment counts taken during FY 20XX.
(17) "Current fiscal year" or
				"current FY" means the period between July 1 and June 30 during which
				calculations for the ensuing fiscal year are made. For purposes of these rules
				the current fiscal year is referred to as FY 20XX, the ensuing fiscal year is
				referred to as FY 20XX+1 and the prior fiscal year or prior calendar year is
				referred to as FY 20XX-1 or CY 20XX-1.
(18) "Date of official enrollment count" for
				purposes of determining the enrollment used for calculating ANB means the first
				Monday in October or the first Monday in February, or the next school day if
				those dates do not fall on a school day.
(19) "Debt service fund" means the budgeted
				fund authorized by
				20-9-437,
				MCA, to pay interest and principal on outstanding bonds and special improvement
				district assessments.
(20) "Direct
				state aid" means state equalization aid paid to each district. The amount paid
				is equal to the percentage of the district's basic entitlements and per-ANB
				entitlements.
(21) "District
				guaranteed tax base (GTB) ratio" means the measure for determining if a
				district is eligible for general fund GTBA from the state to help fund the
				district's BASE budget. The ratio compares the district's tax base to the
				portion of its general fund BASE budget that must be funded with local revenue.
				As defined in
				20-9-366,
				MCA, for the FY 20XX+1 general fund budget the GTB ratio is the district's CY
				20XX-1 taxable valuation divided by the GTBA budget area.
(22) "District mill value" means the
				district's taxable valuation divided by 1,000. It is a measure of how much
				property tax revenue can be raised in the ensuing fiscal year by levying one
				district-wide mill.
(23) "District
				mill value per district ANB" for FY 20XX+1 means the district's CY 20XX-1 mill
				value divided by the district's 20XX budgeted ANB.
(24) "DOR" means the Department of
				Revenue..
(25) "Eligible voters"
				are the voters who are eligible to vote in elections pursuant to the provisions
				of
				20-20-301,
				MCA.
(26) "Enrolled student"
				means:
(a) a high school student assigned to
				receive organized instruction in an education program described in ARM
				10.55.904 that is offered by a
				public school and can be applied towards the graduation requirements of ARM
				10.55.905;
(b) a high school student who is a resident
				of the district and is receiving educational or vocational services in a
				Montana job corps program or the Montana Youth Challenge program under an
				interlocal agreement with the district as provided in
				20-9-707,
				MCA;
(c) an elementary student
				assigned to receive organized instruction in an education program described in
				ARM 10.55.901 and
				10.55.902; or
(d) an elementary or high school student in a
				course of instruction agreed to in an individualized education program (IEP).