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Definitions for Expenditure Per ANB
Last Modified: 12/19/2017
  1. The source of the data is the Trustees Financial Summaries for 1990-91 through 2017-18.
  2. The revenue and expenditure data is collected from every school district and special education cooperative on an annual basis. OPI staff conduct a series of edit checks via MAEFAIRS and through desk reviews and follow-up contacts with school districts.
  3. The data is collected and reviewed by OPI’s School Budgeting and Accounting unit.
  4. To be able to answer the question of “What are the total (financial) resources allocated to K-12 public school education?”, we determined to include all expenditures in all funds, except those expenditures which would appear as “double counting” or are not connected to the services provided by the school district or cooperative (student extracurricular activities).
  5. The data set that we extracted is expenditures reported by school districts and special education cooperatives for the budgeted and non-budgeted funds, excluding the adult education fund, internal services funds, the building fund, the student extracurricular activities fund, and all fiduciary funds (with the exception of the Interlocal Agreement Fund, which is included in the data set.) The set reflects total expenditures by districts and cooperatives for K-12 educational services.
  6. Funds Included: General Fund (01), Transportation (10), Bus Depreciation (11), Food Services (12), Tuition (13), Retirement (14), Miscellaneous Programs (15), Traffic Education (18), Non-operating (19), Lease-Rental Agreement (20), Compensated Absence Fund (21), Metal Mines Tax Reserve (24), State Mining Impact (25), Impact Aid (26), Litigation Reserve (27), Technology Acquisition (28), Flexibility Fund (29), Debt Service(50), Building Reserve (61), Interlocal Agreement (82).
  7. Funds Excluded: Adult Education (17) Starting in FY11 Program 362 State Adult Basic & Literacy Education, 453 Adult Basic Education TANF, 4540 Adult Basic & Literacy Ed (ABLE), Permanent Endowment Fund (45), Building Fund (60), Beginning in FY04, Impact Aid Discretionary Construction Grants in the Misc. Programs Fund 15, Enterprise funds (70-72), Internal Service funds (73-80), Endowment (81), Student Extracurricular Activities (84), Miscellaneous Trust fund (85), and Agency funds (86-97).
  8. In addition to defining the set of funds to be included in the data set, we also discussed the exclusion of certain expenditure categories and transfers, again, to avoid “double counting.” Transfers are excluded because they represent the movement of monies from one fund to another or from one district to another, but do not represent the purchase of goods and services. The expenditures for goods and services, which are purchased with the transferred funds, are shown as separate transactions and are included in the data set. The excluded expenditure categories are Tuition to Other School Districts Within the State (Object Code 561), Refunding Bonds (Revenue Source 5120 and Function 6300), Operating Transfers to Other Funds (910), Resources Transferred to Other School Districts or Cooperatives (920 and 930), and Residual Equity Transfers Out (971).
  9. OPI prorates expenditures in the Retirement Fund (14) to each program and function on the basis of salaries reported in each program and function for all funds. OPI also prorates undistributed employee benefits reported in any single fund to each program and function on the basis of salaries reported in each program and function in only that fund.
  10. This data set differs from the data set included for the Common Core of Data (CCD) in that CCD includes the following funds in its definition of current expenditures: Day Care/Pre-school (70), Industrial Arts (71), Enterprise-Miscellaneous (72), Endowment (81), Student Extracurricular Activities (84), and Miscellaneous Trust Fund (85). CCD also includes the Building Fund (60) in its definition of Facilities Acquisition.
  11. The expenditures per ANB presented in this summary are the total of current per-pupil spending and long-term per-pupil spending. Current and long-term expenditures are expressed in terms of expenditure function and object codes as defined below:
  12. ANB is defined as MAEFAIRS Budgeted Budget Limitation Average Number Belonging.

Current Expenditures
Fund Include Function Include All Objects Except
(01) General Fund 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(10) Transportation 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(11) Bus Depreciation N/A N/A
(12) Lunch 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(13) Tuition 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(14) Retirement 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(15) Misc. Programs 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(18) Traffic Education 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(19) Non-operating 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(20) Lease Rental 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(21) Comp Absences 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(24) Metal Mines Tax Res 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(25) Mining Impact 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(26) Impact Aid 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(27) Litigation Reserve 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(28) Technology Fund 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(29) Flexibility Fund 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX
(50) Debt Service N/A N/A
(61) Building Reserve 1XXX, 2XXX, 3XXX, 9XXX N/A
(82) Interlocal Agmt 1XXX, 2XXX, 3XXX, 9XXX 7XX, 9XX

Long-Term Expenditures
Fund Function Include Only Objects
(01) General Fund 4XXX, 5XXX 7XX, 830, 840, 850, 860
(10) Transportation 4XXX, 5XXX 7XX, 830, 840, 850, 860
(11) Bus Depreciation 27XX, 5XXX 7XX, 830, 840, 850, 860
(12) Lunch Fund 4XXX, 5XXX 7XX, 830, 840, 850, 860
(13) Tuition N/A N/A
(14) Retirement N/A N/A
(15) Misc. Programs Fund 4XXX, 5XXX 7XX, 830, 840, 850, 860
(18) Traffic Education N/A N/A
(19) Non-operating 4XXX, 5XXX 7XX, 830, 840, 850, 860
(20) Lease Rental 4XXX, 5XXX 7XX, 830, 840, 850, 860
(21) Comp Absences N/A N/A
(24) Metal Mines 4XXX, 5XXX 7XX, 830, 840, 850, 860
(25) Mining Impact 4XXX, 5XXX 7XX, 830, 840, 850, 860
(26) Impact Aid 4XXX, 5XXX 7XX, 830, 840, 850, 860
(27) Litigation Reserve N/A N/A
(28) Technology Fund 4XXX, 5XXX 7XX, 830, 840, 850, 860
(29) Flexibility Fund 4XXX, 5XXX 7XX, 830, 840, 850, 860
(50) Debt Service 5XXX 7XX, 830, 840, 850, 860
(61) Building Reserve 4XXX, 5XXX 7XX, 830, 840, 850, 860
(82) Interlocal Agmt 4XXX, 5XXX 7XX, 830, 840, 850, 860

Function and Object Definitions
Function 1XXX Instruction
Function 2XXX Support Services, Administration, Building Maintenance, Transportation
Function 3XXX Non-educational Services, Lunch, Student Activities, Community Services
Function 4XXX Facilities Acquistion
Function 5XXX Debt Service
Function 9XXX Undistributed Expenditures, Prior Period Adjustments
Object 1XX Salaries
Object 2XX Employee Benefits
Object 3XX Purchased Professional and Technical Services
Object 4XX Purchased Property Services
Object 5XX Other Purchased Services
Object 6XX Supplies, Textbooks, Materials
Object 7XX Property and Equipment Acquisition
Object 8XX Other Expenditures
Object 830 Special Assessments
Object 840 Principal on Debt
Object 850 Interest on Debt
Object 860 Agent Fees
Object 9xx Transfers
Definitions for Revenue Per ANB
  1. Funds Included: General Fund (01), Transportation (10), Bus Depreciation (11), Food Services (12), Tuition (13), Retirement (14), Miscellaneous Programs (15), Traffic Education (18), Non-operating (19), Lease-Rental Agreement (20), Compensated Absence Fund (21), Metal Mines Tax Reserve (24), State Mining Impact (25), Impact Aid (26), Litigation Reserve (27), Technology Acquisition (28), Flexibility Fund (29), Debt Service(50), Building Reserve (61), Interlocal Agreement (82).
  2. Funds Excluded: Adult Education (17), Permanent Endowment Fund (45), Building Fund (60), Beginning in FY04, Impact Aid Discretionary Construction Grants in the Miscellaneous Programs (15), Enterprise funds (70-72), Internal Service funds (73-80), Endowment (81), Student Extracurricular Activities (84), Miscellaneous Trust fund (85), and Agency funds (86-97).

Revenues Excluded
Code Description
1320 Tuition from School Districts Within State
3233 State Special Education - Direct Payments to Cooperatives
3234 Quality Educator - Direct Payment to Cooperatives
3620 State Adult Basic & Literacy Education
3630 One-Time-Only State Energy Cost Relief & Transportation
3640 One-Time-Only Weatherization & Deferred Maintenance
3650 One-Time-Only Indian Education for All
3660 One-Time-Only Capital Invest & Deferred Maintenance
3670 One-Time-Only Full-Time Kindergarten Start-up
4530 Adult Basic Education TANF
4540 Adult Basic & Literacy Education (ABLE)
​4556 ​Adult/Child Care Program - 10.558
4821 Impact Aid Discretionary Construction
5110 Sale of Bonds
​5111 ​Premium on Sale of Bonds
5120 Proceeds from Refunding Bonds
5200 Sale or Compensation for Loss of Assets
5300 Operating Transfers from Other Funds
​5301 ​School Safety and Security Transfer
5400 Proceeds from Long-Term Liabilities
5700 Resources Transferred from Other School Districts or Cooperatives
5710 Special Education Resources Transferred from Other School Districts or Cooperatives
6100 Material Prior Period Revenue Adjustments
9710 Residual Equity Transfers In

Revenues Included
Code Description Grouping
1110 District Tax Levy Property Taxes
1111 District Levy - Real Property Property Taxes
1112 District Levy - Personal Property Property Taxes
1113 District Levy - Heavy Motor Vehicles Property Taxes
1114 District Levy - Personal Property/Mobile Homes Property Taxes
1116 District Levy - Net and Gross Proceeds Property Taxes
1117 District Levy - Distribution of Prior Year's Protested/Delinquent Taxes Property Taxes
1118 District Levy - Department of Revenue Tax Audit Receipts Property Taxes
1123 Coal Gross Proceeds Non-levy Revenues
1130 Tax Title and Property Sales Non-levy Revenues
1190 Penalties and Interest on Taxes Non-levy Revenues
​1291 ​TIF Distribution Post HB 114 ​Non-levy Revenues
​1292 ​TIF Distribution Pre HB 114 or Exempted ​Non-levy Revenues
1310 Individual Tuition Non-levy Revenues
1311 Driver's Education Fees Non-levy Revenues
1330 Tuition from School Districts Outside State Non-levy Revenues
1410 Individual Transportation Fees Non-levy Revenues
1420 Transportation Fees from Other School Districts Within State Non-levy Revenues
​1430Trans Fees from Other Schl Dists Outside State​​Non-levy Revenues
1440 Other Transportation Fees Non-levy Revenues
1510 Interest Earnings Non-levy Revenues
​1511Building Reserve Permissive Sub Fund Revenues Interest Earnings​​Non-levy Revenues
1520 Dividends on Investments Non-levy Revenues
1530 Net Increase (Decrease) in the Fair Value of Investments Non-levy Revenues
1611 National School Lunch Program Non-levy Revenues
1612 School Breakfast Program Non-levy Revenues
1613 Special Milk Program Non-levy Revenues
1621 Lunch Sales Non-levy Revenues
1622 Breakfast Sales Non-levy Revenues
1623 Milk Sales Non-levy Revenues
1630 Catering Sales Non-levy Revenues
1632 Daily Adult Sales Non-levy Revenues
1634 Daily Ala Carte Sales Non-levy Revenues
1636 Summer Program - Adult Sales Non-levy Revenues
1700 Student Extracurricular Activity Receipts Non-levy Revenues
1800 Revenue from Community Services Activities Non-levy Revenues
1900 Other Revenue from Local Sources Non-levy Revenues
1910 Rentals Non-levy Revenues
1911 Private Insurance - Audiological Non-levy Revenues
1912 Private Insurance - Physical Therapy Non-levy Revenues
1914 Private Insurance - Speech Therapy Non-levy Revenues
1915 Dormitory Charges Non-levy Revenues
1920 Contributions/Donations from Private Sources Non-levy Revenues
​1925​Innovative Education Payment​Non-levy Revenues
1940 Textbook Sales and Rentals Non-levy Revenues
1945 Fees - Users/Resale of Supplies Non-levy Revenues
1950 Services Provided Other School Districts or Coops Non-levy Revenues
1960 Services Provided Other Local Govermental Units Non-levy Revenues
1970 Services Provided Other Funds Non-levy Revenues
1981 Summer School Fees Non-levy Revenues
1982 Summer Session - Driver's Education Fees Non-levy Revenues
2114 County Metal Mines License Taxes Non-levy Revenues
2115 County Hard Rock Mining Impact Trust Reserve Proceeds Non-levy Revenues
2220 County On-Schedule Trans Reimb County
2240 County Retirement Distribution County
3110 Direct State Aid State
3111 Quality Educator State
3112 At Risk Student State
3113 Indian Education For All State
3114 American Indian Achievement Gap State
3115 State Spec Ed Allowable Cost Pymt to Districts State
3116 Data for Achievement State
3117 State Tuition for State Placement State
​3118 ​Natural Resource Development ​Non-levy Revenues
3120 State Guaranteed Tax Base Aid State
3210 State On-Schedule Trans Reimb State
3220 State Food Services Match State
3221 School Foods New Program Grant State
3235 State Audiology Contracts State
3240 Graduation Matters Montana State
3250 Montana Digital Academy Non-levy Revenues
3260 State Driver's Education Reimbursement State
3270 State - Advancing Agriculture Education Non-levy Revenues
3281 State Technology Aid State
3290 State - Other State Grants State
3302 State Payment in Lieu of Taxes - FWP State
3340 State Coal Board Grants Non-levy Revenues
3351 Medicaid - Audiological State
3352 Medicaid - Physical Therapy State
3353 Medicaid - Occupational Therapy State
3354 Medicaid - Speech Therapy State
3355 Medicaid - Miscellaneous State
3356 Medicaid Comprehensive School & Community Treatment Services (CSCT) State
3357 Montana Administrative Claiming Reimbursement State
3358 Medicaid Paraprofessionals State
3444 State School Block Grant Non-levy Revenues
3445 State Combined Fund School Block Grant Non-levy Revenues
3446 SB96 Block Grant Reimbursement Non-levy Revenues
3447 SB96 Combined Block Grant Reimbursement Non-levy Revenues
​3448School Block Grant State Lands​​Non-levy Revenues
​3449School Block Grant Coal Mitigation​​Non-levy Revenues
3460 Montana Oil and Gas Tax Non-levy Revenues
3470 Montana Bentonite Tax Non-levy Revenues
3600 State Gifted & Talented Reimbursement State
3610 Services for Significant Needs Students State
3680 K-12 Education Data Systems Non-levy Revenues
3700 Deferred Maintenance & Energy Efficiency Improvements Non-levy Revenues
3710 Quick Start Energy Grants Non-levy Revenues
3720 Quality Schools Facility Grant Program Non-levy Revenues
3730 HB645 State Special Education Allowable Costs State
​3740​Indian Language Immersion Payment​State
3750 Oil and Natural Gas Impact Grant State
3900 State Career & Technical Ed Entitlement State
4100 Federal Miscellaneous Grants - Direct from Feds Federal
4110 Head Start Federal
4120 Title VI, Part B, Subpart 1, Small Rural Schools (SRS) Federal
4130 Title VII Indian Education Federal
4140 Federal Johnson O'Malley (JOM) Federal
4200 Title I, Part A, Improving Basic Programs Federal
4210 Title I, Part A, Accountability Federal
4220 Title I, Part A, Improvement Grants Federal
4230 Title I, Part E, Striving Readers Federal
4240 Title I, Part B, Subpart 3, Even Start Federal
4250 Title I, Part C, Migrant Education Federal
​4260Title I, Part C, Migrant Incentive​​Federal
4270 Title I, Part D, Neglected, Delinquent & At-Risk Youth Federal
4280 Title I, Part F, Comprehensive School Reform Federal
4290 Title I, Part G, Advanced Placement Federal
4300 Title II, Part A, Teacher & Principal Training & Recruiting Fund Federal
4310 Title II, Part D, Educational Technology Federal
4320 Title III, Part A, English Language Acquisition & Language Enhancement Federal
4330 Title IV, Part A, Safe & Drug-Free Schools & Communities Federal
4340 Title IV, Part B, 21st Century Community Learning Centers Federal
4350 Title V, Part A, Innovative Programs Federal
4360 Title V, Part D, Subpart 3, Character Education Federal
4370 Title VI, Part B, Subpart 2, Rural Low-Income Schools (RLI) Federal
4380 Title X, Part C, Education of Homeless Children & Youth Federal
4390 Title I, Part G, School Improvement Federal
4510 Carl Perkins (Federal Vo-Ed) - Basic Grant Federal
4520 Carl Perkins (Federal Vo-Ed) - Competitive Federal
4550 Federal Child Nutrition Federal
4552 Fresh Fruit And Vegetable Federal
4555 School Foods Summer Program - 10.559 Federal
4560 IDEA, Part B, Children with Disabilities Federal
4570 IDEA Preschool Federal
4580 IDEA, Part D, State Program Improvement Federal
​4610​School Nutrition Equipment Assistance Grant​Federal
4650 Federal Miscellaneous Grants from OPI Federal
4700 Federal Miscellaneous Grants from other State Agencies Federal
4710 GEAR UP Federal
4720 Carl Perkins (Federal Vo-Ed) - Tech Prep Federal
4730 Public Health Emergency Preparedness Federal
​4740​Pre-Employment Transition Services (DPHHS)​Federal
4800 Federal Revenue in Lieu of Taxes Federal
4820 Federal Impact Aid - Title VIII Federal
4821 Impact Aid Discretionary Construction Federal
4930 Federal Indirect Cost Recoveries/Aggregate of Reimbursements Federal
4940 Schoolwide Program Federal
7500 American Recovery and Reinvestment Act (ARRA) - IDEA, Part B American Recovery and Reinvestment Act (ARRA)
7510 American Recovery and Reinvestment Act (ARRA) - IDEA Preschool American Recovery and Reinvestment Act (ARRA)
7520 American Recovery and Reinvestment Act (ARRA) - Title I, Part A American Recovery and Reinvestment Act (ARRA)
7530 American Recovery and Reinvestment Act (ARRA) - School Improvement 1003g American Recovery and Reinvestment Act (ARRA)
7540 American Recovery and Reinvestment Act (ARRA) - Title II-D Competetive American Recovery and Reinvestment Act (ARRA)
7550 American Recovery and Reinvestment Act (ARRA) - McKinney-Vento Homeless Children & Youth American Recovery and Reinvestment Act (ARRA)
7560 American Recovery and Reinvestment Act (ARRA) Title I SchoolWide American Recovery and Reinvestment Act (ARRA)
7600 American Recovery and Reinvestment Act (ARRA) - Impact Aid, Formula Construction American Recovery and Reinvestment Act (ARRA)
7610 American Recovery and Reinvestment Act (ARRA) - Impact Aid, Discretionary Construction American Recovery and Reinvestment Act (ARRA)
7620 American Recovery and Reinvestment Act (ARRA) - School Nutrition Equipment Assistance American Recovery and Reinvestment Act (ARRA)
7630 American Recovery and Reinvestment Act (ARRA) - National Clean Diesel American Recovery and Reinvestment Act (ARRA)
7640 American Recovery and Reinvestment Act (ARRA) - TANF School Foods Summer Program American Recovery and Reinvestment Act (ARRA)
7800 American Recovery and Reinvestment Act (ARRA) - State Fiscal Stabilization Fund State
7810 American Recovery and Reinvestment Act (ARRA) - Education Jobs Fund State