Grant cash requests made by this date will be paid
on April 10.

School districts issuing bonds generally have an
obligation to meet specific continuing disclosure
standards set forth in continuing disclosure
agreements.
For additional guidance contact Crystal Vogl or
Bridget Ekstrom and DA Davidson.

Direct State Aid
Quality Educator Component
At Risk Component
Indian Education for All
Student Achievement Gap
Data for Achievement
Special Education
Transportation

Trustee candidates file for election. A Declaration
of Intent and Oath of Candidacy must be filed with
the election administrator. No candidate may
appear on the ballot unless the candidate files
between December 12, 2024 and March 27, 2025.
The candidate for trustee must be registered to
vote at the time the Oath is filed.

The election notice must be published in a
newspaper of general circulation in the district if
available, posted in at least three public places in
the district AND posted on the district’s website for
the 10 days prior to the election, if the district has
an active website. Notice using any other
recognized media may be used to supplement the
posting.
The notice must include: 1) the date and voting
locations for the election; 2) voting location hours;
3) each proposition to be considered by the
electorate; 4) the number of trustee positions, if
any, subject to election and the length of the terms
for those positions; 5) where and how absentee
ballots may be obtained; and 6) where and how
late registrants may obtain a ballot on election day.
• If the polling place has changed from the previous
school election, that change must be referred to in
the notice.
• If more than one proposition will be considered in
the same district, each proposition must be set
apart and identified, or placed in separate notices.

The Federal Single audit reports (formerly known as
A-133 audits) are due to OPI by March 31, 2025, for
entities that have federal expenditures of
$1,000,000 or greater. This includes USDA
commodities.
FY 2024 Non-Federal audits are due to OPI by June
30, 2025, for entities with total revenues greater
than $1,000,000 and federal expenditures less than
$1,000,000.
Entities that had total revenues less than $750,000
are required to have a Financial Review once every
four years. Districts required to have a Financial
Review for FY2024 must submit their report to OPI
by June 30, 2025.

School districts that intend to impose an increase in
a non voted levy in FY2025 for the purposes of
funding the Transportation, Bus Depreciation
Reserve, Tuition, Adult Education, Flexibility
and/or Building Reserve funds, shall adopt a
resolution and provide notice no later March 31,
2025.

Resolution requirements: At a minimum, the
resolution must show the estimated number of
increased or decreased mills to be imposed and the
estimated increased or decreased revenue to be
raised compared to non-voted levies in the
Transportation, Bus Depreciation, Tuition, Adult
Education, Flexibility and/or Building Reserve funds
imposed in the current school fiscal year and,
based on the district's taxable valuation most
recently certified by the department of revenue
under 15-10-202, the estimated impacts of the
increase or decrease on a home valued at $100,000
and a home valued at $200,000.
Notice requirements: Publish a copy of the
resolution in a newspaper that will give notice to
the largest number of people of the district as
determined by the trustees and post a copy of the
resolution to the school district's website.
Additional requirements for Building Reserve
permissive levy: Identify and list the anticipated
school major maintenance projects for which the
proceeds of the levy will be used in the resolution.
Note: Proceeds from the levy may be expended
only for the purposes in 20-9-525(2), MCA.