(1) Section 20-9-161 , MCA, authorizes the trustees of a school district to amend an adopted budget of the district for the reasons provided in 20-9-161 (1) through (6) , MCA.
(2) Whenever the trustees of a district decide that a budget amendment is necessary, they shall proceed as follows:
(a) proclaim the need for a budget amendment in accordance with 20-9-162 , MCA;
(b) petition the state Superintendent for permission to adopt a resolution for a budget amendment if the amendment is for an enrollment increase;
(c) provide public notice of the budget amendment resolution in accordance with 20-9-164 , MCA;
(d) adopt the budget amendment resolution by a majority vote at a public meeting; and
(e) provide copies of the adopted budget amendment resolution to the county superintendent and state Superintendent of Public Instruction in accordance with 20-9-165 , MCA.
(3) A budget amendment for an unanticipated enrollment increase may not be adopted until after the first Monday in October, but must be adopted within the fiscal year to which the unanticipated enrollment increase applies.
(4) A budget amendment for any reason other than an unanticipated enrollment increase may be adopted at any time after the final budget is adopted and before June 30 of the school fiscal year.
(5) Budget amendment petitions for unanticipated enrollment increases must be received by the Superintendent of Public Instruction by May 31 of the school fiscal year to which the budget amendment applies. The Superintendent of Public Instruction will consider budget amendment petitions after May 31 only under exceptional circumstances that could not be foreseen by the district trustees as of May 31.
(6) A budget amendment may be adopted under the provisions of 20-9-161 (5) (e) , MCA, to expend all or a portion of taxes received in the current year and identified under the provisions of 20-9-161 (5) (a) through (d) , MCA.
(7) A budget amendment may be adopted under the provisions of 20-9-161 (5) (e) , MCA, to expend all or a portion of the taxes received in a prior year that have been identified as excess reserves under the provisions of 20-9-104 (5) , MCA, and ARM 10.22.103(3) and (4) .