20-9-570. (Temporary) Statewide average per-pupil spending. (1) The superintendent of public instruction shall calculate the per-pupil average of total public school expenditures in Montana for the second most recently completed school fiscal year by August 1 of the ensuing school fiscal year and make the calculation available to the public. The calculation is made by dividing total expenditures calculated in subsection (2) by total pupils calculated in subsection (3).
(2) Funds to be included in total school expenditures for the second most recently completed school year include but are not limited to:
(a) district general fund expenditures;
(b) transportation;
(c) bus depreciation;
(d) food services;
(e) tuition;
(f) retirement;
(g) miscellaneous programs;
(h) traffic education;
(i) nonoperating fund;
(j) lease-rental agreement;
(k) compensated absence fund;
(l) metal mines tax reserve;
(m) state mining impact;
(n) impact aid;
(o) litigation reserve;
(p) technology acquisition;
(q) flexibility fund;
(r) debt service;
(s) building reserve; and
(t) interlocal agreement.
(3) Total pupils are computed using an amount equal to the per-pupil average, but not the per-ANB average provided in 20-9-311, for Montana school districts for the second most recently completed school year. (Terminates December 31, 2023--sec. 33, Ch. 457, L. 2015.)