ARM 10.23.102A. FUNDING FOR OVER-BASE BUDGET

(1) The over-BASE budget is funded by: (a) any amount of reappropriated fund balance and nonlevy revenue remaining after the BASE budget is funded; (b) estimated tuition receipts not used to fund the BASE budget; (c) excess general fund reserves established in accordance with ARM 10.22.103 and reported on the final budget for the current year; and (d) a district property tax levy. (2) Guaranteed tax base aid may not be used to fund the over-BASE budget.