Calculating the District Budget Webinar Series
January 18 – March 8, 2023
1:00pm - 3:00pm
Sixteen Hours of Training in Eight 2-hour training webinars

Gwyn Andersen and Betty Brumwell will present budget workshops that will begin with the calculation of ANB and how that drives your general fund budget, all the way through estimating and noticing of the tax impact.  You will learn to calculate the general fund budget using your district’s information and the hand sheets developed by the OPI as well as various other OPI tools.

The instruction will be offered on ZOOM in 8 - 2 hour segments beginning on Wednesday, January 18 and ending on Wednesday, March 8.  The first session be an overview of all funds, their purpose, revenues and appropriate expenditures and each session will build on the previous session with time allowed for questions.   Betty and Gwyn will also be available between sessions for discussion about the specifics or your district or questions that might arise.

Registration is for all 16 hours of training/8 webinars with no partial registration options:
$200 for one attendee to attend any/all webinars for 8 weeks
$300 for any/all members of your district to attend any/all 8 weeks - (Marie will get a list of your district attendee emails from the first registered attendee
)

Registered attendees will receive zoom link(s) prior to webinars

Agenda:
Week 1 – January 18
Introduction of Agenda
Overview of All Funds (purpose, revenue, valid expenditures, reserve)

Week 2 – January 25
ANB (Average Number Belonging)
Separate Budget Units
Basic Entitlement and PER-ANB Entitlement

Week 3 – February 1
Additional Funding Components
Quality Educator, Indian Education for All, At-Risk Student, Data for Achievement, and Achievement Gap
Special Education Funding (including Maintenance of Effort)

Week 4 – February 8
Establishing the Base and Maximum General Fund Budget and voting limits

Week 5 – February 15
Funding the General Fund Budget
Non Levy Revenues and Guaranteed Tax Base Aid (GTB)
Operating Reserve and Excess Reserves
Budget Authority and Voter Approval
Distribution of State Aid

Week 6 – February 22
Levies
Calculating General Fund Levies
OPI General Fund Budget Spreadsheet, “The Silver Bullet”
Guest Appearance, Paul Taylor, OPI

Week 7 – March 1
Review Preliminary Budget Data Sheets
Expenditure Budgets
Budget Amendments

Week 8 – March 8
More on Other Budgeted Funds and their Respective Levies
Estimating and Noticing of Tax Impact of School District Levies

P.O. Box 400 | East Helena, MT 59635
2023 Montana Association of School Business Officials | All Rights Reserved.
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