Subdivision 1. Recognition. District expenditures must be recognized and reported on the district books of account in accordance with this section.
Fiscal year-end recognition of expenditures and the related offsetting liabilities must be recorded in each fund in accordance with the uniform financial accounting and reporting standards for Minnesota school districts. Encumbrances outstanding at the end of the fiscal year do not constitute expenditures or liabilities.
Deviations from the principles set forth in this subdivision must be evaluated and explained in footnotes to audited financial statements.
Subd. 2. Accounting. Expenditures for any legal purpose of the district not accounted for elsewhere must be accounted for in the general fund.
Subd. 3. Expenditures by building. (a) For the purposes of this section, "building" means education site as defined in section 123B.04, subdivision 1.
(b) Each district shall maintain separate accounts to identify general fund expenditures for each building. All expenditures for regular instruction, secondary vocational instruction, and school administration must be reported to the department separately for each building. All expenditures for special education instruction, instructional support services, and pupil support services provided within a specific building must be reported to the department separately for each building. Salary expenditures reported by building must reflect actual salaries for staff at the building and must not be based on districtwide averages. All other general fund expenditures may be reported by building or on a districtwide basis.
(c) The department must annually report information showing school district general fund expenditures per pupil by program category for each building and estimated school district general fund revenue generated by pupils attending each building on its website. For purposes of this report:
(1) expenditures not reported by building shall be allocated among buildings on a uniform per pupil basis;
(2) basic skills revenue shall be allocated according to section 126C.10, subdivision 4;
(3) secondary sparsity revenue and elementary sparsity revenue shall be allocated according to section 126C.10, subdivisions 7 and 8;
(4) alternative teacher compensation revenue shall be allocated according to section 122A.415, subdivision 1;
(5) other general education revenue shall be allocated on a uniform per pupil unit basis;
(6) state and federal special education aid and Title I aid shall be allocated in proportion to district expenditures for these programs by building; and
(7) other general fund revenues shall be allocated on a uniform per pupil basis, except that the department may allocate other revenues attributable to specific buildings directly to those buildings.
1976 c 271 s 29; 1980 c 609 art 7 s 4; 1981 c 358 art 7 s 8,9; 1993 c 224 art 12 s 12; 1996 c 412 art 1 s 2; 1998 c 397 art 6 s 17,124; 2004 c 294 art 1 s 3; 1Sp2005 c 5 art 1 s 4; 2006 c 263 art 1 s 3; 2011 c 76 art 1 s 15
Structure Minnesota Statutes
Chapters 120 - 129C — Education Code: Prekindergarten - Grade 12
Chapter 123B — School District Powers And Duties
Section 123B.01 — Definitions.
Section 123B.02 — General Powers Of Independent School Districts.
Section 123B.025 — School Sponsorship And Advertising Revenue.
Section 123B.03 — Background Check.
Section 123B.04 — Site Decision Making; Individualized Learning Agreement; Other Agreements.
Section 123B.045 — District-created Site-governed Schools.
Section 123B.06 — Evaluation Of Pupil Growth And Progress; Permanent Records.
Section 123B.07 — Missing Children; Voluntary Fingerprinting.
Section 123B.08 — Flag School Records Of Missing Children.
Section 123B.09 — Boards Of Independent School Districts.
Section 123B.10 — Publication Of Financial Information.
Section 123B.11 — Imprest Cash Funds.
Section 123B.12 — Insufficient Funds To Pay Orders.
Section 123B.13 — Land In Settlement Of Claim Against Surety.
Section 123B.14 — Officers Of Independent School Districts.
Section 123B.143 — Superintendent.
Section 123B.147 — Principals.
Section 123B.19 — Failure Of Auditor To Report.
Section 123B.195 — Board Members' Right To Employment.
Section 123B.20 — Dealing In School Supplies.
Section 123B.21 — Duty Of Officers To Report Violations Of Law.
Section 123B.22 — Combination To Control Prices.
Section 123B.23 — Liability Insurance; Officers And Employees.
Section 123B.24 — Legal Actions By Districts.
Section 123B.25 — Legal Actions Against Districts And Teachers.
Section 123B.28 — Records As Evidence.
Section 123B.29 — Sale At Auction.
Section 123B.30 — Improper Classification Of Pupils.
Section 123B.31 — Limitation Of Sections.
Section 123B.34 — Minnesota Public School Fee Law, Citation.
Section 123B.35 — General Policy.
Section 123B.36 — Authorized Fees.
Section 123B.37 — Prohibited Fees.
Section 123B.39 — Postsecondary Instructional Programs.
Section 123B.40 — Declaration Of Policy.
Section 123B.41 — Definitions.
Section 123B.43 — Use Of Individualized Instructional Materials.
Section 123B.44 — Provision Of Pupil Support Services.
Section 123B.445 — Nonpublic Education Council.
Section 123B.45 — Payments For Contractual Obligations.
Section 123B.46 — Administrative Costs.
Section 123B.47 — Notice To Districts; Proration.
Section 123B.48 — Limit On District Obligations.
Section 123B.49 — Extracurricular Activities; Insurance.
Section 123B.492 — Supervised Competitive High School Diving.
Section 123B.50 — Special School Districts, Laws Applicable.
Section 123B.51 — Schoolhouses And Sites; Uses For School And Nonschool Purposes; Closings.
Section 123B.53 — Debt Service Equalization Program.
Section 123B.535 — Natural Disaster Debt Service Equalization.
Section 123B.54 — Debt Service Appropriation.
Section 123B.55 — Debt Service Levy.
Section 123B.56 — Health, Safety, And Environmental Management.
Section 123B.57 — Health And Safety Projects.
Section 123B.571 — Radon Testing.
Section 123B.572 — Solar Panel Fire Safety.
Section 123B.58 — Disability Access And Fire Safety Improvements To School Buildings.
Section 123B.595 — Long-term Facilities Maintenance Revenue.
Section 123B.60 — Building Bonds For Calamities.
Section 123B.61 — Purchase Of Certain Equipment.
Section 123B.62 — Bonds For Certain Capital Facilities.
Section 123B.63 — Capital Project Referendum.
Section 123B.65 — Energy-efficiency Projects.
Section 123B.651 — Energy Use Reduction And Reporting For Public Schools.
Section 123B.67 — School Building Accessibility Capital Improvement Grant Act.
Section 123B.68 — Approval; Application Forms.
Section 123B.69 — Grant Application Process.
Section 123B.70 — School District Construction.
Section 123B.71 — Review And Comment For School District Construction.
Section 123B.72 — School Facility Commissioning.
Section 123B.74 — Eminent Domain.
Section 123B.744 — Agricultural Education.
Section 123B.747 — National Forest Land Funds, Handling And Disposition.
Section 123B.75 — Revenue; Reporting.
Section 123B.76 — Expenditures; Reporting.
Section 123B.77 — Accounting, Budgeting, And Reporting Requirement.
Section 123B.79 — Permanent Fund Transfers.
Section 123B.80 — Exceptions For Permanent Fund Transfers.
Section 123B.81 — Statutory Operating Debt.
Section 123B.82 — Reorganization Operating Debt.
Section 123B.83 — Expenditure Limitations.
Section 123B.85 — Definitions.
Section 123B.86 — Equal Treatment.
Section 123B.87 — Funds And Aids.
Section 123B.88 — Independent School Districts; Transportation.
Section 123B.885 — Diesel School Buses; Operation Of Engine; Parking.
Section 123B.90 — School Bus Safety Training.
Section 123B.91 — School District Bus Safety Responsibilities.
Section 123B.92 — Transportation Aid Entitlement.
Section 123B.93 — Advertising On School Buses.
Section 123B.94 — Common School Districts; Meetings, Elections.
Section 123B.95 — Boards Of Common School Districts.
Section 123B.97 — Schoolhouses And Sites; Common School Districts.