Fiscal Responsibility
Read through this section to learn about budgets and finance.
The Trustee Essentials: Understanding Local Government Budgeting and Finance course covers this information in greater detail. Please consider taking that course to learn more.
Budgetary Authority
According to 54 Op. Att'y Gen. No. 7, the fact that 7-6-4035, MCA gives final budgetary authority to the local governing body takes precedent over 22-1-309 (6), MCA. However, this generally does not apply to voted library levies.
A mill levy is a source of funding where a majority of voters have agreed to pay higher property taxes to receive a service.
A mill is one thousandth of the total property certified taxable valuation of a taxing jurisdiction. Thus, if the total taxable valuation of a city is $2,000,000, a one mill levy would yield $2,000 in property tax revenue ($2,000,000/1,000). Source: Montana Municipal Officials Handbook
The amount of resources dedicated to the free public library are subject to review and approval of the Board of County Commissioners, but the details within the budget may not be. 22-1-309, MCA references the trustees’ “exclusive control of the expenditure of the public library fund, of construction or lease of library buildings, and of the operation and care of the library.” This stronger language indicates that the library board is responsible for the detailed allocation of whatever funding is granted [by the local governing body]. (54 Op. Att'y Gen. No. 7)