Notes
Slide Show
Outline
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K-12 Education Finance Overview
  • By Eric Nauman & Daniel Mueller


  •                  January 16, 2003
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Agenda
  • Constitutional Mandate
  • Education Budget
  • Pupil Accounting
  • Aid/Levy/Revenue
  • General Education & Referendum Formulas
  • Reserve Revenues & Penalties
  • Special Education
  • Capital & Facilities Program
  • Where to Get More Information
  • E-12 Education Staff


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Constitutional Mandate
  • “The stability of a republican form of government depending mainly upon the intelligence of the people, it is the duty of the legislature to establish a general and uniform system of public schools.  The legislature shall make such provisions by taxation or otherwise as will secure a thorough and efficient system of public schools throughout the state.”


  • -- MN State Constitution, Article 3, section 1


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Education Budget
  • Fiscal Years 2003, 2004, 2005
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Education Budget
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Education Budget
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Pupil Accounting
  • M.S. 126C.05
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Pupil Accounting
    • Resident ADMs
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Pupil Accounting
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Pupil Accounting
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Pupil Accounting
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Pupil Accounting
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Pupil Accounting
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Pupil Accounting
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Revenue/Levy/Aid
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Revenue/Levy/Aid
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General Education & Referendum Programs
  • M.S. 126C.10 & 17


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General Education Programs
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General Education Programs
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General Education Programs
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General Education Programs
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General Education Programs
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General Education Programs
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General Education Programs
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General Education Programs
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General Education Programs
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Operating Referendum
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Operating Referendum
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Operating Referendum
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Reserve Revenues and Penalties
  • Learning and Development Revenue
  • Reserved Revenue for Staff Development
  • Reserve Revenue for Class Size Reduction, All-Day Kindergarten, and Special Education Class Size
  • Operating Capital Revenue for Telecommunications Access
  • Contract Settlement Deadline Penalty
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Learning and Development Revenue
  • M.S. 126C.12
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Reserved Revenue for Staff Development
  • M.S. 122A.61
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Reserve Revenue for Class Size Reduction, All-Day Kindergarten, and Special Education Student-to-Instructor Ratio
  • M.S. 126C.125
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Operating Capital Revenue for Telecommunication Access
  • M.S. 126C.10, Subd. 13
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Contract Settlement Deadline Penalty
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Special Education
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Special Education Revenue
  • M.S. 125A.75 – 125A.76
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Excess Cost Aid
  • M.S. 125A.79
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Transition-Disabled Revenue
  • M.S. 124D.454
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Special Pupil Aid
  • M.S. 125A.75, Subd. 3
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Home-Based Travel Aid
  • M.S. 125A.75, Subd. 1
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Other Special Education Programs
  • Litigation Costs for Special Education
  • Court-Placed Special Education Revenue
  • Out of State Tuition for Special Education Students
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Special Education Budget
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Capital & Facility Programs
  • Health & Safety Revenue
  • Debt Service Revenue
  • Alternative Facilities Bonding Aid
  • Other Capital Levies
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Health & Safety Revenue
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Debt Service Revenue
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Alternative Facilities Bonding
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Other Capital Levies
  • Down Payment Levy
  • Maximum Effort School Aid
  • Disabled Access & Fire Safety Levy
  •  Leased Facilities Levy
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Capital & Facilities Budget
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Where to Get More Information
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Where to Get More Information
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Minnesota Senate E-12 Education Staff